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

9 Months Ended

Sep. 30, 2024

Notes Tables

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

Assets – As of September 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		$	—			$	—			$	105,861			$	89,109
Loans at fair value		$	—			$	—			$	2,511,619			$	2,511,619

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			101,035								39,877
Changes in fair value due to principal charge-offs, net of recoveries			(463,076	)							(382,412	)
Changes in fair value due to finance and fee charge-offs			(187,120	)							(162,970	)
Total Changes in fair value of loans (1)							(549,161	)							(505,505	)
Purchases							1,969,259								1,801,802
Finance and fees, added to the account balance							785,847								701,784
Settlements							(1,868,085	)							(1,766,064	)
Balance at September 30,(2)						$	2,511,619							$	2,049,993

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

Liabilities – As of September 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		$	—			$	—			$	2,011,159			$	2,011,159
Amortizing debt facilities		$	—			$	—			$	5,496			$	5,496
Senior notes, net		$	272,437			$	—			$	—			$	269,649

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 September 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		$	338			$	2,653,774
Aggregate unpaid principal balance included within loans at fair value		$	335			$	2,420,070
Aggregate fair value of loans at fair value		$	338			$	2,511,281
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)		$	—			$	30,709
Unpaid principal balance of loans 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			$	141,035

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 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		$	9			$	147,803

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