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Note 5 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Net operating loss carry forwards | $ 2,270 | $ 2,627
Capital loss carry forwards | 58 |
Federal Research and Development Credit | 240 | 240
Foreign withholding tax | 316 |
Deferred revenue |  | 86
Accrued payroll | 155 | 270
Outside basis in domestic partnership |  | 16
Allowance for credit losses and other receivable | 63 | 327
Share-based compensation expense | 253 | 326
Business interest limitation | 519 | 340
Operating lease liability | 504 | 134
Capitalized software development costs | (63) | (135)
Other | 1,371 | 739
Total deferred tax assets, gross | 5,812 | 5,105
Valuation allowance | (242) | (611)
Total deferred tax assets | 5,570 | 4,494
Goodwill & Intangible assets of subsidiaries | 324 | 376
Capitalized software development costs | 63 | 135
Right to Use Asset | 504 | 134
Depreciation | 55 | 83
Total deferred tax liabilities | 883 | 728
Net deferred income taxes | $ 4,687 | $ 3,766

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