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Note 9 - Income Taxes (Details) - Tax Effects of Temporary Differences - USD ($) | Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013
--- | --- | --- | ---
Deferred tax assets (liabilities): |  |  |
Allowance for loan losses | $ 2,042,000 | $ 1,918,000 | $ 2,213,000
Nonaccrual interest | 1,467,000 | 1,508,000 | 1,474,000
Depriciation of premises and equipment | 541,000 | 523,000 | 1,276,000
Accrued expenses | 106,000 | 292,000 | 376,000
Share-based Compensation | 161,000 |  |
OREO Writedowns | 63,000 | 63,000 |
Capital loss carryover |  | 572,000 | 572,000
State NOL carryforward benefit | 3,235,000 | 3,435,000 | 3,613,000
Federal NOL carryforward benefit | 16,303,000 | 17,372,000 | 18,427,000
NOL write-off for § 382 Limitation | (10,382,000) | (10,382,000) | (10,382,000)
Federal AMT benefit estimate | 136,000 |  |
Unrealized loss AFS | 96,000 | 176,000 | 462,000
Other | (5,000) | 21,000 | 37,000
Gross deferred tax assets | 13,763,000 | 15,498,000 | 18,068,000
Valuation allowance |  | (572,000) | (18,068,000)
Deferred tax assets, net of valuation allowance | 13,763,000 | 14,926,000 | 0
Deferred tax asset, net | $ 13,763,000 | $ 14,926,000 | $ 18,100,000

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