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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, 2020
Dec. 31, 2019
Valuation Allowance [Line Items]    
Allowance for loan losses $ 3,355 $ 2,174
Interest on non-performing loans 214 244
Accrued deferred compensation 517 493
Post-retirement benefits 11 11
Other real estate owned write-downs 30
Restricted stock awards 196 220
Deferred loan fees, net 90 (0)
Loss on equity securities 2
Other 98 139
Gross deferred tax assets 4,481 3,313
Deferred loan costs, net (329)
Mark-to-market purchase accounting adjustments (8) (44)
Goodwill and core deposit intangible asset (590) (570)
Accelerated depreciation (522) (703)
Gain on equity securities (2)
Mortgage servicing rights (150) (58)
Net unrealized holding gains on available-for-sale securities (797) (360)
Gross deferred tax liabilities (2,069) (2,064)
Net deferred tax asset $ 2,412 $ 1,249