XML 45 R28.htm IDEA: XBRL DOCUMENT v3.22.4

Note 8 - Federal Income Tax (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Federal Income Tax Note [Table Text Block]

		Years Ended December 31,
		2022				2021				2020
		(In thousands)
Net increase in net assets resulting from operations		$	21,151			$	27,782			$	6,364
Net unrealized depreciation (appreciation) on investments			5,552				(3,205	)			(313	)
Other book-tax differences			3,292				1,462				782
Change in capital loss carry forward			9,484				3,643				14,698
Taxable income before deductions for distributions		$	39,479			$	29,682			$	21,531

Schedule of Tax Characters of Distribution Paid [Table Text Block]

		Years Ended December 31,
		2022				2021				2020
		(In thousands)
Ordinary income		$	31,490			$	25,099			$	21,592
Total		$	31,490			$	25,099			$	21,592

Schedule of Investment Company, Distributable Earnings (Loss) [Table Text Block]

		As of December 31,
		2022				2021				2020
		(In thousands)
Undistributed ordinary income		$	18,813			$	10,825			$	6,242
Long term capital loss carry forward			(73,055	)			(63,571	)			(59,928	)
Unrealized appreciation			18,542				12,973				9,578
Unrealized depreciation			(19,771	)			(8,738	)			(8,545	)
Other temporary differences			11,875				7,465				5,983
Total		$	(43,596	)		$	(41,046	)		$	(46,670	)

X

- Definition

Tabular disclosure of accumulated undistributed tax basis earnings (deficit).

+ References

No definition available.

+ Details

Name:	hrzn_ScheduleOfInvestmentCompanyDistributableEarningsLossTableTextBlock
Namespace Prefix:	hrzn_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of tax characters of distribution paid.

+ References

No definition available.

+ Details

Name:	hrzn_ScheduleOfTaxCharactersOfDistributionPaidTableTextBlock
Namespace Prefix:	hrzn_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the federal tax basis of investment holdings. This item captures the aggregate cost of securities, aggregate gross unrealized appreciation for all securities in which there is an excess of value over tax cost, aggregate gross unrealized depreciation for all securities in which there is an excess of tax cost over value, net unrealized appreciation (depreciation), and an explanation of the differences between tax and book.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 10
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(h)(2))
-URI https://asc.fasb.org/extlink&oid=126898976&loc=d3e600178-122990

+ Details

Name:	us-gaap_FederalIncomeTaxNoteTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration