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Components of Salisbury's net deferred tax assets (Details) - SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member] - USD ($)
$ in Thousands
Dec. 31, 2021
Dec. 31, 2020
Valuation Allowance [Line Items]    
Allowance for loan losses $ 3,170 $ 3,355
Interest on non-performing loans 157 214
Accrued deferred compensation 488 517
Post-retirement benefits 11 11
Mark-to-market purchase accounting adjustments 17
Loss on equity securities 4
Restricted stock awards 361 196
Deferred loan costs, net 90
Other 183 98
Gross deferred tax assets 4,391 4,481
Deferred loan fees, net (69)
Mark-to-market purchase accounting adjustments (8)
Goodwill and core deposit intangible asset (615) (590)
Accelerated depreciation (681) (522)
Gain on equity securities (2)
Prepaid expenses (32)
Gain on disposal (5)
Mortgage servicing rights (169) (150)
Net unrealized holding gains on available-for-sale securities (232) (797)
Gross deferred tax liabilities (1,803) (2,069)
Net deferred tax asset $ 2,588 $ 2,412