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Note 3 - Change in Accounting Principles (Tables) | 6 Months Ended
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Jun. 30, 2023
Notes Tables |
Accounting Standards Update and Change in Accounting Principle [Table Text Block] |
|  |  |  |  |  |  |  |  |  | As Reported Under |
(Dollars in thousands) |  | Pre-ASC 326 Adoption |  |  | Impact of ASC 326 |  |  | ASC 326 |
Allowance for credit losses |  | December 31, 2022 |  |  | Adoption |  |  | January 1, 2023 |
Residential real estate |  | $ | 3,021 |  |  | $ | 2,223 |  |  | $ | 5,244 |
Home equity |  |  | 410 |  |  |  | 128 |  |  |  | 538 |
Commercial real estate |  |  | 5,784 |  |  |  | 1,446 |  |  |  | 7,230 |
Construction and land development |  |  | 1,253 |  |  |  | 1,735 |  |  |  | 2,988 |
Multifamily |  |  | 1,007 |  |  |  | 141 |  |  |  | 1,148 |
Farmland |  |  | - |  |  |  | - |  |  |  | - |
Commercial business |  |  | 1,365 |  |  |  | 325 |  |  |  | 1,690 |
Consumer |  |  | 57 |  |  |  | 22 |  |  |  | 79 |
Manufactured homes |  |  | - |  |  |  | 112 |  |  |  | 112 |
Government |  |  | - |  |  |  | 55 |  |  |  | 55 |
Total allowance for credit losses on loans |  | $ | 12,897 |  |  | $ | 6,187 |  |  | $ | 19,084 |
Accrued expenses and other liabilities |  |  | - |  |  |  | 3,108 |  |  |  | 3,108 |
Total allowance for credit losses |  | $ | 12,897 |  |  | $ | 9,295 |  |  | $ | 22,192 |

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