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Note 7 - Income Taxes - Significant Components of Deferred Tax Liabilities and Assets (Details) - USD ($) | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Property and equipment | $ (644,000) | $ (323,000)
Prepaid expenses | (444,000) | (409,000)
Investment in partnerships | (956,000) | 0
Other | (14,000) | 0
ROU asset | 0 | (12,000)
Total deferred tax liabilities | (2,058,000) | (744,000)
Net operating loss carryforwards | 651,000 | 155,000
Accruals and allowances | 168,000 | 438,000
Lease liabilities | 0 | 12,000
Tax credits | 0 | 4,000
Transaction costs | 231,000 | 0
Other | 169,000 | 140,000
Capital loss carryover | 0 | 646,000
Total deferred tax assets | 1,219,000 | 1,395,000
Valuation allowance | (85,000) | (714,000)
Deferred tax assets net of valuation allowance | 1,134,000 | 681,000
Net deferred tax liabilities | $ (924,000) | $ (63,000)

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- Definition Amount of deferred tax liability attributable to taxable temporary differences. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(15)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 + Details
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