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Note 13 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Software development costs/fixed assets | $ 0 | $ 75
Provision for loan loss | 14,647 | 30,080
Credit card fair value election differences | 48,730 | 173
Equity-based compensation | 967 | 715
Accrued expenses | 159 | 466
Accruals for state taxes and interest associated with unrecognized tax benefits and unpaid accrued tax liabilities | 149 | 121
Federal net operating loss and capital loss carry-forwards | 0 | 11,279
Federal tax credits and minimum tax credit carry-forward | 0 | 25
Foreign net operating loss carry-forward | 304 | 306
Interest expense on debt with equity treatment for tax purposes | 0 | 631
Other | 506 | 202
State tax benefits, primarily from net operating losses | 27,081 | 36,052
Deferred tax assets, gross | 92,543 | 80,125
Valuation allowances | (22,716) | (31,701)
Deferred tax assets, net of valuation allowances | 69,827 | 48,424
Prepaid expenses and other | (513) | (225)
Software development costs and fixed assets | (41) | 0
Equity in income of equity-method investee | (697) | (1,457)
Market discount on acquired credit card and other loans receivable | (94,958) | (61,255)
Deferred costs | (590) | (545)
Convertible senior notes | 0 | (10,057)
Deferred tax (liabilities), gross | (96,799) | (73,539)
Deferred tax (liabilities), net | $ (26,972) | $ (25,115)

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