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Note 7 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses | $ 5,686 | $ 3,346
Deferred compensation | 356 | 361
Unrealized depreciation on securities available-for-sale, net | 16,285 | 20,280
Net operating loss | 6,546 | 7,010
Tax credits | 683 | 52
Nonaccrual loan interest income | 99 | 288
Share based compensation | 293 | 339
Unqualified deferred compensation plan | 67 | 65
Other-than-temporary impairment | 41 | 42
Accrued compensation | 260 | 55
Purchase accounting | 426 | 364
Deferred loan costs, net of fees | 337 | 339
Other | 313 | 190
Total deferred tax assets | 31,392 | 32,731
Deferred tax liabilities: |  |
Depreciation | (1,213) | (1,322)
Prepaid expenses | (491) | (637)
Mortgage servicing rights | (249) | (295)
Deferred stock dividends | (119) | (121)
Goodwill | (608) | (533)
Partnership | (383) | (366)
Other | (201) | (213)
Total deferred tax liabilities | (3,264) | (3,487)
Valuation allowance | (62) | 0
Net deferred tax asset | $ 28,066 | $ 29,244

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