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Note 7 - Prepaid Expenses and Other Assets
 12 Months Ended
Dec. 31, 2019
Notes to Financial Statements  
Other Assets Disclosure [Text Block]
7.
Prepaid expenses and other assets
 
    December 31,     December 31,  
    2019     2018  
             
Prepaid expenses   $
42,826
     $
31,977
  
Advisor loans receivable    
18,448
      
16,681
  
Investment in equity securities    
10,788
      
6,936
  
Held-to-maturity debt securities    
1,862
      
1,977
  
Deferred Purchase Price    
69,873
      
-
  
Other    
1,374
      
4,903
  
                 
Prepaid and other assets (Current Assets)   $
145,171
     $
62,474
  
                 
Advisor loans receivable   $
48,283
     $
46,661
  
Equity method investments    
5,926
      
3,968
  
Investment in equity securities    
5,565
      
3,800
  
Held-to-maturity debt securities    
4,189
      
3,017
  
Financing fees, net of accumulated amortization of $3,632 (December 31, 2018 - $2,567)    
4,469
      
4,230
  
Interest rate swap asset    
-
      
926
  
Other    
1,078
      
1,128
  
                 
Other assets (Non-Current Assets)   $
69,510
     $
63,730
  
 
Held to maturity investments
Held-to-maturity debt securities include corporate bonds and are recorded at amortized cost. The amortized cost (carrying value) of these investments approximated fair value (primarily a Level
2
input). At
December 31, 2019,
all of these investments mature within
7
years.
 
Investments in equity securities
Investments in equity securities current include
$3,887
(
2018
-
$1,441
) recorded at fair value (see note
22
). The remainder of current and non-current investments in equity securities are recorded at fair value following the net asset value practical expedient or recorded at cost less impairment adjusted for observable prices.