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Income Taxes - Deferred tax assets and liabilities (Details) - USD ($) $ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2018 | Dec. 31, 2017
Deferred tax assets: |  |
Allowance for loan losses | $ 799 |
Real estate owned | 65 | $ 5
Accrued liabilities | 150 | 173
State income taxes | 34 | 33
Stock compensation | 165 | 182
Net operating loss carryforward | 3,887 | 4,367
Non-accrual loan interest | 3 | 4
Partnership investment | 140 | 101
General business credit | 1,661 | 1,458
Alternative minimum tax credit | 151 | 256
Unrealized appreciation AFS | 50 |
Other | 28 | 14
Total deferred tax assets | 7,133 | 6,593
Deferred tax liabilities: |  |
Section 481 Adjustments to bad debts | (980) |
Deferred loan fees/costs | (775) | (817)
Allowance for loan losses |  | (276)
Basis difference on fixed assets | (35) | (49)
Net unrealized appreciation on available-for-sale securities |  | (36)
FHLB stock dividends | (266) | (266)
Mortgage servicing rights | (5) | (7)
Prepaid expenses | (27) | (32)
Total deferred tax liabilities | (2,088) | (1,483)
Net deferred tax assets | $ 5,045 | 5,110
Valuation allowance |  |
Period for which prior cumulative losses considered in assessing the realization of deferred tax assets | 2 years |
Valuation allowance | $ 0 | $ 0

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