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Note 16 - Tax Credit Investments (Tables)
9 Months Ended
Sep. 30, 2024
Notes Tables  
Activity in Affordable Housing Program Obligation [Table Text Block]
     

September 30, 2024

   

December 31, 2023

 

(dollars in thousands)

   

Investment

   

Unfunded Commitment

   

Investment

   

Unfunded Commitment

 

Investment

Accounting Method

                               

Low income housing tax credit

Proportional amortization

  $ 17,906     $ 5,473     $ 17,906     $ 12,347  
Summary of Amortization Expense and Tax Benefit [Table Text Block]
   

Three months ended September 30,

 
   

2024

   

2023

 
   

Amortization

   

Tax Benefit

   

Amortization

   

Tax Benefit

 

(dollars in thousands)

 

Expense (1)

   

Recognized (2)

   

Expense (1)

   

Recognized (2)

 

Low income housing tax credit

  $ 432     $ (352 )   $ 245     $ (435 )
   

Nine months ended September 30,

 
   

2024

   

2023

 
   

Amortization

   

Tax Benefit

   

Amortization

   

Tax Benefit

 

(dollars in thousands)

 

Expense (1)

   

Recognized (2)

   

Expense (1)

   

Recognized (2)

 

Low income housing tax credit

  $ 1,296     $ (1,103 )   $ 884     $ (1,171 )