Note 17 - Intangible Assets and Goodwill

12 Months Ended

Dec. 31, 2018

Notes to Financial Statements

Goodwill and Intangible Assets Disclosure [Text Block]

Note

1

7

. Intangible Assets and Goodwill

In accounting for goodwill and intangible assets, the Company conducts an impairment review at least annually and more frequently if certain impairment indicators are evident. Accounting guidance provides the option of performing a preliminary assessment of qualitative factors before performing more substantial testing for impairment. If the preliminary assessment indicates that it is more likely than

not

that fair value is below carrying value, a

two

-step test is employed to determine impairment. The Company opted

not

to perform the preliminary assessment and employed the

two

-step test to determine impairment. Based on the testing for impairment of goodwill and intangible assets, there were

no

impairment charges for

2018,

2017

or

2016.

Information concerning goodwill and intangible assets for years ended

December 31, 2018

and

2017

is presented in the following table:

	Gross Carrying Value		Accumulated Amortization		Net Carrying Value
December 31, 2018
Amortizable core deposit intangibles	$	16,257	$	16,257	$	---
Unamortizable goodwill		5,848		---		5,848
Intangible assets and goodwill	$	22,105	$	16,257	$	5,848
December 31, 2017
Amortizable core deposit intangibles	$	16,257	$	16,207	$	50
Unamortizable goodwill		5,848		---		5,848
Intangible assets and goodwill	$	22,105	$	16,207	$	5,898