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Note 13 - Revenue from Contracts with Customers (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

Disaggregation of Revenue [Table Text Block]

(in thousands)				Three months ended September 30,								Nine months ended September 30,
				2023				2022				2023				2022
Vehicle service agreement fees and GAP commissions		IWS, Geminus and PWI		$	14,897			$	15,046			$	44,766			$	43,181
Maintenance support service fees		Trinity			1,320				1,555				3,204				4,747
Warranty product commissions		Trinity			1,037				1,264				2,998				3,492
Homebuilder warranty service fees		PWSC (a)			—				621				—				4,348
Homebuilder warranty commissions		PWSC (a)			—				92				—				540
Business services consulting fees		Ravix, CSuite and SNS			7,364				3,818				26,236				12,134
Other service fees					172				—				172				—
Service fee and commission revenue				$	24,790			$	22,396			$	77,376			$	68,442

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

(in thousands)		Nine Months Ended September 30, 2023
Balance, December 31, 2022		$	82,713
Deferral of revenue			43,891
Recognition of deferred service fees			(44,290	)
Balance, September 30, 2023		$	82,314

Capitalized Contract Cost [Table Text Block]

(in thousands)		Three months ended September 30, 2023												Three months ended September 30, 2022
		Costs to Obtain a Contract				Costs to Fulfill a Contract				Total				Costs to Obtain a Contract				Costs to Fulfill a Contract				Total
Balance at June 30, net		$	13,709			$	83			$	13,792			$	12,535			$	82			$	12,617
Additions			2,473				6				2,479				2,389				5				2,394
Amortization			(2,373	)			(6	)			(2,379	)			(1,943	)			(3	)			(1,946	)
Balance at September 30, net		$	13,809			$	83			$	13,892			$	12,981			$	84			$	13,065

(in thousands)		Nine months ended September 30, 2023												Nine months ended September 30, 2022
		Costs to Obtain a Contract				Costs to Fulfill a Contract				Total				Costs to Obtain a Contract				Costs to Fulfill a Contract				Total
Balance at December 31, net		$	13,174			$	83			$	13,257			$	10,850			$	80			$	10,930
Additions			7,293				19				7,312				7,233				16				7,249
Amortization			(6,658	)			(19	)			(6,677	)			(5,102	)			(12	)			(5,114	)
Balance at September 30, net		$	13,809			$	83			$	13,892			$	12,981			$	84			$	13,065

X

- Definition

Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 340
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479483/340-40-50-3

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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

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