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Note 12 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Capitalized research and experimentation expenditures and fixed assets | $ 1,612 | $ 1,445
Provision for credit loss | 1,791 | 1,716
Credit card and other loans receivable fair value election differences | 54,208 | 70,966
Equity-based compensation | 1,594 | 1,327
Accrued expenses | 183 | 156
Accruals for state taxes and interest associated with unrecognized tax benefits and unpaid accrued tax liabilities | 235 | 195
Federal net operating loss carry-forwards | 35,199 | 22,626
Federal credit carry-forward | 231 | 0
Foreign net operating loss carry-forward | 221 | 304
Other | 1,609 | 1,056
State tax benefits, primarily from net operating losses | 26,550 | 28,796
Deferred tax assets, gross | 123,433 | 128,587
Valuation allowances | (18,729) | (20,699)
Deferred tax assets, net of valuation allowances | 104,704 | 107,888
Prepaid expenses and other | (1,096) | (1,030)
Equity in income of equity-method investee | (945) | (792)
Market discount on acquired marked discount bonds | (190,918) | (155,879)
Deferred costs | (24) | (641)
Deferred tax (liabilities), gross | (192,983) | (158,342)
Deferred tax (liabilities), net | $ (88,279) | $ (50,454)

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