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Note 8 - Federal Income Tax (Details Textual) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Federal Excise Tax, Percent | 4.00% |
Operating Loss Carryforwards | $ 38.6 | $ 18.8
Sales and Excise Tax Payable | 1.5 | 0.7
Investment, Tax Basis, Cost | 759.2 | 721.2
Investment, Tax Basis, Unrealized Gain | 14.9 | 18.5
Investment, Tax Basis, Unrealized Loss | $ 65.0 | $ 19.8

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- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3 + Details
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- Definition Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
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- Definition Amount of cost of investment for federal income tax purpose. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(h)(2)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3 + Details
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- Definition Amount of cumulative increase in investment from unrealized gain when value exceeds cost for federal income tax purpose. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(h)(2)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3 + Details
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