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Note 23 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Federal net operating loss carry-forward | $ 20,579 | $ 21,508
State net operating loss carry-forward | 4,238 | 5,061
Federal capital loss carry-forward | 7,311 | 47,027
Unrealized gain on debt | (5,670) | (7,911)
Investment in Operating LLC | 14,402 | 24,569
Other | 312 | 2,525
Gross deferred tax asset / (liability) | 46,842 | 100,690
Gross deferred tax asset / (liability) | (5,670) | (7,911)
Gross deferred tax asset / (liability) | 41,172 | 92,779
Less: valuation allowance | (33,775) | (94,118)
Net deferred tax asset / (liability) | 13,067 | 6,572
Net deferred tax asset / (liability) | (5,670) | (7,911)
Net deferred tax asset / (liability) | $ (7,397) | $ (1,339)

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