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Note 14 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Federal NOL carryforward benefit | $ 4,576 | $ 4,759
NOL write-off for Sec 382 Limit | (3,258) | (3,258)
Capitalized cost temporary item | 3,627 | 3,929
State NOL carryforward benefit | 3,306 | 3,341
Allowance for loan loss | 3,869 | 2,718
Lease liabilities | 775 | 882
Non-accrual interest | 558 | 335
Merger and acquisition | 204 | 220
Accrued expenses | 201 | 114
Unrealized loss AFS securities | 180 | 140
Share based compensation | 8 | 13
Other | 15 |
Gross deferred tax assets | 14,061 | 13,193
Less deferred taxasset valuation allowance | (1,937) |
Total deferred tax assets | 12,124 | 13,193
UTP (NOLs used) |  | (1,132)
Right-of-Use assets | (736) | (849)
Goodwill and intangible | 170 | (40)
Depreciation of premises and equipment | (32) | (34)
Other | (30) | (5)
Gross deferred tax liabilities | (628) | (2,060)
Net deferred tax asset | $ 11,496 | $ 11,133

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