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Note 6 - Fair Values of Assets and Liabilities (Tables) | 6 Months Ended
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Jun. 30, 2024
Notes Tables |
Fair Value, Assets Measured on Recurring Basis [Table Text Block] |
Assets – As of June 30, 2024 (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 at amortized cost, net for which it is practicable to estimate fair value and which are carried at net amortized cost |  | $ | — |  |  | $ | — |  |  | $ | 105,456 |  |  | $ | 97,469 |
Loans at fair value |  | $ | — |  |  | $ | — |  |  | $ | 2,277,379 |  |  | $ | 2,277,379 |
Assets – As of December 31, 2023 (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 at amortized cost, net for which it is practicable to estimate fair value and which are carried at net amortized cost |  | $ | — |  |  | $ | — |  |  | $ | 105,409 |  |  | $ | 98,425 |
Loans at fair value |  | $ | — |  |  | $ | — |  |  | $ | 2,173,759 |  |  | $ | 2,173,759 |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] |
|  | Loans at Fair Value |
|  | 2024 |  |  | 2023 |
Balance at January 1, |  | $ | 2,173,759 |  |  | $ | 1,817,976 |
Changes in fair value of loans at fair value, included in earnings |  |  | 103,326 |  |  |  | 44,212 |
Changes in fair value due to principal charge-offs, net of recoveries |  |  | (322,174 | ) |  |  | (256,000 | )
Changes in fair value due to finance and fee charge-offs |  |  | (126,574 | ) |  |  | (115,863 | )
Purchases |  |  | 1,203,662 |  |  |  | 1,157,313 |
Finance and fees, added to the account balance |  |  | 501,038 |  |  |  | 453,766 |
Settlements |  |  | (1,255,658 | ) |  |  | (1,185,341 | )
Balance at June 30, |  | $ | 2,277,379 |  |  | $ | 1,916,063 |
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block] |
Liabilities – As of June 30, 2024 |  | 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 |  | $ | — |  |  | $ | — |  |  | $ | 1,856,114 |  |  | $ | 1,856,114 |
Amortizing debt facilities |  | $ | — |  |  | $ | — |  |  | $ | 22,957 |  |  | $ | 22,957 |
Senior notes, net |  | $ | 190,315 |  |  | $ | — |  |  | $ | — |  |  | $ | 199,496 |
Liabilities – As of December 31, 2023 |  | 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 |  | $ | — |  |  | $ | — |  |  | $ | 1,838,647 |  |  | $ | 1,838,647 |
Amortizing debt facilities |  | $ | — |  |  | $ | — |  |  | $ | 23,038 |  |  | $ | 23,038 |
Senior notes, net |  | $ | 138,229 |  |  | $ | — |  |  | $ | — |  |  | $ | 144,453 |
Fair Value Option, Disclosures [Table Text Block] |
As of June 30, 2024 |  | Loans at Fair Value |  |  | Loans at Fair Value Pledged as Collateral under Structured Financings |
Aggregate unpaid gross balance of loans at fair value |  | $ | 396 |  |  | $ | 2,414,696 |
Aggregate unpaid principal balance included within loans at fair value |  | $ | 385 |  |  | $ | 2,196,823 |
Aggregate fair value of loans at fair value |  | $ | 396 |  |  | $ | 2,276,983 |
Aggregate fair value of loans at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) |  | $ | — |  |  | $ | 25,489 |
Unpaid principal balance of loans at fair value that 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 |  | $ | 6 |  |  | $ | 131,505 |
As of December 31, 2023 |  | Loans at Fair Value |  |  | Loans at Fair Value Pledged as Collateral under Structured Financings |
Aggregate unpaid gross balance of loans at fair value |  | $ | 507 |  |  | $ | 2,410,748 |
Aggregate unpaid principal balance included within loans at fair value |  | $ | 491 |  |  | $ | 2,176,845 |
Aggregate fair value of loans at fair value |  | $ | 508 |  |  | $ | 2,173,251 |
Aggregate fair value of loans at fair value that are 90 days or more past due (which also coincides with finance charge and fee non-accrual policies) |  | $ | — |  |  | $ | 29,149 |
Unpaid principal balance of loans at fair value that 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 |  | $ | 9 |  |  | $ | 147,803 |

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 101 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-101 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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