CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss) Attributable to Parent	$ 2,296	$ 693
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation	174	176
Amortization of intangible assets	1,042	1,021
Net change in unrealized (appreciation) depreciation on investments	(632)	(369)
Stock-based compensation expense	1,515	1,748
Deferred income taxes	(844)	(136)
Non-cash lease expense	269	320
Gain (Loss) on Disposition of Assets	0	69
Change in operating assets and liabilities:
Net (purchases) sales of trading securities	12,404	47
Accounts receivable	(784)	(657)
Other current assets	(242)	(17)
Accounts payable and accrued liabilities	719	141
Compensation and benefits payable	(6,591)	(5,612)
Income taxes payable	2,240	881
Other liabilities	(354)	(445)
Net Cash Provided by (Used in) Operating Activities	8,133	(3,179)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(3)	(84)
Net Cash Provided by (Used in) Investing Activities	(3)	(1,252)
CASH FLOWS FROM FINANCING ACTIVITIES:
Restricted stock returned for payment of taxes	(940)	(837)
Cash dividends paid	(1,724)	(1,840)
Net Cash Provided by (Used in) Financing Activities	(2,664)	(2,677)
NET CHANGE IN CASH AND CASH EQUIVALENTS	5,466	(7,108)
Cash and cash equivalents, beginning of period	20,422	23,859
Cash and cash equivalents, end of period	25,888	16,751
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid during the period for income taxes	9	32
Accrued dividends	2,047	1,972
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	0	1,217
Long-term Investments	7,247
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	2,296	693
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	(2,949)	(1,060)
Payments to Acquire Businesses, Net of Cash Acquired	0	(1,168)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 2,166	$ 714

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- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.