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Note 12 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Capitalized research and experimentation expenditures and fixed assets | $ 1,445 | $ 0
Provision for credit loss | 1,716 | 14,647
Credit card and other loans receivable fair value election differences | 70,966 | 48,730
Equity-based compensation | 1,327 | 967
Accrued expenses | 156 | 159
Accruals for state taxes and interest associated with unrecognized tax benefits and unpaid accrued tax liabilities | 195 | 149
Federal net operating loss and capital loss carry-forwards | 22,626 | 0
Foreign net operating loss carry-forward | 304 | 304
Other | 1,056 | 506
State tax benefits, primarily from net operating losses | 28,796 | 27,081
Deferred tax assets, gross | 128,587 | 92,543
Valuation allowances | (20,699) | (22,716)
Deferred tax assets, net of valuation allowances | 107,888 | 69,827
Prepaid expenses and other | (1,030) | (513)
Software development costs and fixed assets | 0 | (41)
Equity in income of equity-method investee | (792) | (697)
Market discount on acquired marked discount bonds | (155,879) | (94,958)
Deferred costs | (641) | (590)
Deferred tax (liabilities), gross | (158,342) | (96,799)
Deferred tax (liabilities), net | $ (50,454) | $ (26,972)

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