v3.25.4
Note 19 - Accrued Compensation
12 Months Ended
Dec. 31, 2025
Notes to Financial Statements  
Accrued Compensation Disclosure [Text Block]

19.  ACCRUED COMPENSATION

 

 Accrued compensation consisted of the following.

 

ACCRUED COMPENSATION

 

(Dollars in Thousands)

         
  

December 31, 2025

  

December 31, 2024

 

Non-cash incentive compensation payable

 $18,467  $769 

Executive deferred compensation

  7,680   1,500 

Other compensation

  66,542   15,501 

Accrued compensation

 $92,689  $17,770 

 

Non-cash incentive compensation payable is the amount of accrued bonus that relates to the carry value of the Company's financial instruments that are reported on Company's consolidated balance sheets.  These amounts are due to the employee when the related other investment, at fair value is sold by the Company.  

 

Executive deferred compensation represents compensation that the Company has agreed to pay executive management over a fixed period of time.

 

Accrued compensation represents normal employee salary compensation and other incentive compensation.