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v3.23.3

Note 5 - Acquisitions, Disposal and Discontinued Operations (Tables) | 9 Months Ended
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Sep. 30, 2023
Notes Tables |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
(in thousands) |  |  |  |
|  | September 7, 2023 |
Cash and cash equivalents |  | $ | 121 |
Restricted cash |  |  | 6 |
Service fee receivable |  |  | 325 |
Goodwill |  |  | 911 |
Intangible asset subject to amortization - customer relationships |  |  | 1,200 |
Intangible asset subject to amortization - developed technology |  |  | 600 |
Intangible asset not subject to amortization - trade name |  |  | 170 |
Other assets |  |  | 24 |
Total assets |  | $ | 3,357 |
Accrued expenses and other liabilities |  | $ | 177 |
Net deferred income tax liabilities |  |  | 380 |
Total liabilities |  | $ | 557 |
Purchase price |  | $ | 2,800 |
Disposal Groups, Including Discontinued Operations [Table Text Block] |
(in thousands) |  | Three months ended September 30, |  |  | Nine months ended September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Income from discontinued operations, net of taxes: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Rental revenue |  | $ | 311 |  |  | $ | 3,633 |  |  | $ | 941 |  |  | $ | 10,933 |
Total revenues |  |  | 311 |  |  |  | 3,633 |  |  |  | 941 |  |  |  | 10,933 |
Expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of services sold |  |  | 46 |  |  |  | 48 |  |  |  | 147 |  |  |  | 151 |
General and administrative expenses |  |  | 56 |  |  |  | 1,042 |  |  |  | 192 |  |  |  | 2,479 |
Leased real estate segment interest expense |  |  | 90 |  |  |  | 1,651 |  |  |  | 272 |  |  |  | 5,005 |
Non-operating other revenue |  |  | (3 | ) |  |  | (3 | ) |  |  | (9 | ) |  |  | (8 | )
Amortization of intangible assets |  |  | — |  |  |  | 52 |  |  |  | — |  |  |  | 156 |
Total expenses |  |  | 189 |  |  |  | 2,790 |  |  |  | 602 |  |  |  | 7,783 |
Income from discontinued operations before income tax expense |  |  | 122 |  |  |  | 843 |  |  |  | 339 |  |  |  | 3,150 |
Income tax expense |  |  | — |  |  |  | 13 |  |  |  | — |  |  |  | 39 |
Income from discontinued operations, net of taxes |  | $ | 122 |  |  | $ | 830 |  |  | $ | 339 |  |  | $ | 3,111 |
(in thousands) |  | September 30, 2023 |  |  | December 31, 2022 |
Assets |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 555 |  |  | $ | 570 |
Property and equipment, net |  |  | 16,171 |  |  |  | 16,160 |
Intangible assets, net |  |  | 2,748 |  |  |  | 2,748 |
Assets held for sale |  | $ | 19,474 |  |  | $ | 19,478 |
Liabilities |  |  |  |  |  |  |  |
Accrued expenses and other liabilities |  | $ | 734 |  |  | $ | 473 |
Notes payable |  |  | 15,476 |  |  |  | 16,112 |
Liabilities held for sale |  | $ | 16,210 |  |  | $ | 16,585 |

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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