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Note 8 - Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

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

(in thousands)		Level 1 Assets
Balance as of December 31, 2022		$	-
Investments in certificates of deposit			25,649
Balance as of March 31, 2023		$	25,649

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

(in thousands)		Level 3 Liabilities
Balance as of December 31, 2022		$	(1,450	)
Derivative liabilities			(2,350	)
Unrealized gains on derivative liabilities			130
Balance as of March 31, 2023		$	3,670

Fair Value, by Balance Sheet Grouping [Table Text Block]

		Investments at Fair Value as of March 31, 2023
(in thousands)		Level 1				Level 2				Level 3				Total
Assets
Certificates of Deposit		$	25,649			$	-			$	-			$	25,649
Total Assets		$	25,649			$	-			$	-			$	25,649
Liabilities
Contingent consideration liabilities		$	-			$	-			$	1,450			$	1,450
Derivative liabilities		$	-			$	-			$	2,220			$	2,220
Total Liabilities		$	-			$	-			$	3,670			$	3,670

X

- Definition

Tabular disclosure of assets measured at fair value measured on a recurring or nonrecurring basis. Includes, but is not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2.

+ References

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-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
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- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
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-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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-Topic 825
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-Section 50
-Paragraph 11
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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes 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 liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-SubTopic 10
-Topic 820
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

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-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-3

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