Note 15 - Other Assets

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Other Assets Disclosure [Text Block]

15. OTHER ASSETS

Other assets consisted of the following.

OTHER ASSETS

(Dollars in Thousands)

		December 31, 2025				December 31, 2024
Deferred costs		$	297			$	93
Prepaid expenses			2,116				2,305
Deposits			704				714
Furniture, equipment, and leasehold improvements, net			2,505				1,975
Intangible assets			166				166
Other assets		$	5,788			$	5,253

Deferred costs are costs incurred pending reimbursement from a third party upon closing of a transaction. Prepaid expenses represent amounts paid for services that are being amortized over their expected period of use and benefit. They are all routine and short-term in nature. Deposits are amounts held by landlords or other parties that will be returned or offset upon satisfaction of a lease or other contractual arrangement. Intangible assets represent the carrying value of the Cohen Securities' broker-dealer license.