Note 5 – Other Assets

The Company had the following other assets at September 30, 2014 and December 31, 2013.

(Dollars in thousands)	September 30, 2014		December 31, 2013
Nonmarketable investment securities	$	1,586	$	2,058
Accrued interest receivable		2,640		2,561
Deferred income taxes		16,849		19,090
Prepaid expenses		1,310		700
Other assets		6,497		6,673
Total	$	28,882	$	31,082

As of September 30, 2014, the Company has a net operating loss-related deferred tax asset (“NOL-DTA”) of $11.4 million, which will expire in 2034. Should the Company be unable to sustain the current level of taxable income in the future, the Company may be unable to fully realize the NOL-DTA. In addition, the Company could be subject to Section 382 of the Internal Revenue Code (“IRC”), which could further limit the realization of the NOL-DTA. The Company considered the following positive factors in determining the need for a valuation allowance on the NOL-DTA: the Company returned to profitability in 2014; the Company has no plans to enter into stock transactions that would trigger the Section 382 limitation; the Company has no history of an NOL expiring unused. Although the local economy of the market in which the Company operates has been showing continued signs of improvement over the past two years, if this trend flattens or reverses, there is a potential that this negative evidence could outweigh the prevailing positive factors. Based on the considerations above, the Company concluded that it would be more likely than not to realize in the future all of the net deferred tax assets.