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v3.23.1

Note 21 - Fair Value of Financial Instruments - Fair Value Measurement Inputs and Valuation Techniques (Details) | Mar. 31, 2023 USD ($) | Dec. 31, 2022 USD ($)
--- | --- | ---
Limited liability investments, at fair value | $ 8,291,000 | $ 13,863,000
Trust Preferred Debt Repurchase Options Contracts [Member] |  |
Derivative - trust preferred debt repurchase options |  | 19,000,000.0
Limited Liability Investments [Member] |  |
Limited liability investments, at fair value | 11,733,000 | 17,059,000
Fair Value, Inputs, Level 3 [Member] | Trust Preferred Debt Repurchase Options Contracts [Member] |  |
Derivative - trust preferred debt repurchase options |  | 19,034
Valuation, Market Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Limited Liability Investments [Member] |  |
Limited liability investments, at fair value | $ 3,442,000 | $ 3,196,000
Valuation Multiples [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Cap Rate [Member] | Minimum [Member] |  |
Limited liability investments, measurement input | 1.0 | 1.0
Valuation Multiples [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Cap Rate [Member] | Maximum [Member] |  |
Limited liability investments, measurement input |  | 9.0
Valuation, Income Approach [Member] | Fair Value, Inputs, Level 3 [Member] |  |
Contingent consideration, at fair value | $ 3,218,000 | $ 3,218,000
Valuation, Income Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Discount Rate [Member] |  |
Contingent consideration, measurement input | 8.25 | 0.0825
Valuation, Income Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Risk Free Interest Rate [Member] |  |
Contingent consideration, measurement input | 4.44 | 0.0444
Valuation, Income Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Price Volatility [Member] |  |
Contingent consideration, measurement input |  | 0.130
Binomial Lattice Option Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Credit Spread [Member] | Trust Preferred Debt Repurchase Options Contracts [Member] |  |
Derivative - trust preferred debt repurchase options, measurement input |  | 0.0895
Binomial Lattice Option Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Interest Rate Volatility [Member] | Trust Preferred Debt Repurchase Options Contracts [Member] |  |
Derivative - trust preferred debt repurchase options, measurement input |  | 0.023
Binomial Lattice Option Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Debt Coupon Interest Rate [Member] | Minimum [Member] | Trust Preferred Debt Repurchase Options Contracts [Member] |  |
Derivative - trust preferred debt repurchase options, measurement input |  | 0.0872
Binomial Lattice Option Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Debt Coupon Interest Rate [Member] | Maximum [Member] | Trust Preferred Debt Repurchase Options Contracts [Member] |  |
Derivative - trust preferred debt repurchase options, measurement input | 13.00 | 0.0887
Binomial Lattice Option Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Expected Term [Member] | Minimum [Member] | Trust Preferred Debt Repurchase Options Contracts [Member] |  |
Derivative - trust preferred debt repurchase options, measurement input |  | 10.4
Binomial Lattice Option Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Expected Term [Member] | Maximum [Member] | Trust Preferred Debt Repurchase Options Contracts [Member] |  |
Derivative - trust preferred debt repurchase options, measurement input |  | 10.59

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- Definition Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. 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