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Note 6 - Fair Values of Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

Assets – As of December 31, 2022 (1)		Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)				Carrying Amount of Assets
Loans, interest and fees receivable, net for which it is practicable to estimate fair value and which are carried at net amortized cost		$	—			$	—			$	94,968			$	87,434
Loans, interest and fees receivable, at fair value		$	—			$	—			$	1,817,976			$	1,817,976

Assets – As of December 31, 2021 (1)		Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)				Carrying Amount of Assets
Loans, interest and fees receivable, net for which it is practicable to estimate fair value and which are carried at net amortized cost		$	—			$	—			$	402,380			$	383,811
Loans, interest and fees receivable, at fair value		$	—			$	—			$	1,026,424			$	1,026,424

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

		Loans, Interest and Fees Receivables, at Fair Value
		2022				2021				2020
Balance at January 1,		$	1,026,424			$	417,098			$	4,386
Cumulative effects from adoption of fair value under the CECL standard			314,985				—				—
Net revaluations of loans, interest and fees receivable, at fair value, included in earnings			(32,574	)			(110,283	)			(96,948	)
Principal charge-offs, net of recoveries, included in earnings			(367,213	)			(78,463	)			(9,855	)
Finance and fees, included in earnings			874,749				366,307				103,983
Finance charge-offs, included in earnings			(177,282	)			(30,794	)			(2,746	)
Purchases			2,466,676				1,626,062				713,579
Settlements			(2,287,789	)			(1,163,503	)			(295,301	)
Balance at December 31,		$	1,817,976			$	1,026,424			$	417,098

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

Fair Value Measurement		Fair Value at December 31, 2022 (in thousands)			Valuation Technique		Unobservable Input		Range (Weighted Average)
Loans, interest and fees receivable, at fair value		$	1,817,976		Discounted cash flows		Gross yield, net of finance charge charge-offs			24.7% to 36.1% (31.6%)
							Payment rate			5.0% to 11.4% (10.3%)
							Expected principal credit loss rate			9.2% to 30.3% (30.2%)
							Servicing rate			3.5% to 6.4% (3.6%)
							Discount rate			9.8% to 10.5% (10.1%)

Fair Value Measurement		Fair Value at December 31, 2021 (in thousands)			Valuation Technique		Unobservable Input		Range (Weighted Average)
Loans, interest and fees receivable, at fair value		$	1,026,424		Discounted cash flows		Gross yield, net of finance charge charge-offs			27.8% to 46.9% (40.9%)
							Payment rate			5.4% to 12.9% (10.6%)
							Expected principal credit loss rate			7.8% to 26.4% (23.5%)
							Servicing rate			3.4% to 5.7% (4.6%)
							Discount rate			12.3% to 13.5% (12.9%)

Quantitative Information about Level 3 Fair Value Measurement
Fair Value Measurement		Fair Value at December 31, 2020 (in thousands)			Valuation Technique		Unobservable Input		Range (Weighted Average)
Loans, interest and fees receivable, at fair value		$	417,098		Discounted cash flows		Gross yield, net of finance charge charge-offs			22.7% to 56.5% (43.3%)
							Payment rate			3.9% to 11.4% (8.5%)
							Expected principal credit loss rate			6.9% to 31.4% (24.8%)
							Servicing rate			2.9% to 14.2% (4.3%)
							Discount rate			12.8% to 13.5% (13.3%)

Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]

Liabilities – As of December 31, 2022		Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)				Carrying Amount of Liabilities
Liabilities not carried at fair value
Revolving credit facilities		$	—			$	—			$	1,630,111			$	1,630,111
Amortizing debt facilities		$	—			$	—			$	23,195			$	23,195
Senior notes, net		$	125,640			$	—			$	—			$	144,385

Liabilities – As of December 31, 2021		Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)				Carrying Amount of Liabilities
Liabilities not carried at fair value
Revolving credit facilities		$	—			$	—			$	1,255,518			$	1,255,518
Amortizing debt facilities		$	—			$	—			$	23,346			$	23,346
Senior notes, net		$	153,000			$	—			$	—			$	142,951

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

		Notes Payable Associated with Structured Financings, at Fair Value
		2021				2020
Balance at January 1,		$	2,919			$	3,920
Net revaluations of notes payable associated with structured financings, at fair value, included in earnings			(807	)			(1,001	)
Repayments on outstanding notes payable, net			(2,112	)			—
Balance at December 31,		$	—			$	2,919

Fair Value Option, Disclosures [Table Text Block]

As of December 31, 2022		Loans, Interest and Fees Receivable at Fair Value				Loans, Interest and Fees Receivable Pledged as Collateral under Structured Financings at Fair Value
Aggregate unpaid gross balance of loans, interest and fees receivable that are reported at fair value		$	786			$	2,119,340
Aggregate unpaid principal balance included within loans, interest and fees receivable that are reported at fair value		$	760			$	1,910,090
Aggregate fair value of loans, interest and fees receivable that are reported at fair value		$	765			$	1,817,211
Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies)		$	3			$	8,362
Unpaid principal balance of receivables within loans, interest and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans, interest and fees receivable		$	4			$	144,767

As of December 31, 2021		Loans, Interest and Fees Receivable at Fair Value				Loans, Interest and Fees Receivable Pledged as Collateral under Structured Financings at Fair Value
Aggregate unpaid gross balance of loans, interest and fees receivable that are reported at fair value		$	1,249			$	1,234,039
Aggregate unpaid principal balance included within loans, interest and fees receivable that are reported at fair value		$	1,204			$	1,131,895
Aggregate fair value of loans, interest and fees receivable that are reported at fair value		$	1,215			$	1,025,209
Aggregate fair value of receivables carried at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies)		$	8			$	4,640
Unpaid principal balance of receivables within loans, interest and fees receivable that are reported at fair value and are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) over the fair value of such loans, interest and fees receivable		$	13			$	59,656

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