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Note 13 - Income Taxes (Tables)
12 Months Ended
Dec. 31, 2021
Notes Tables  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
  

For the Year Ended December 31,

 
  

2021

  

2020

 

Federal income tax (expense) benefit:

        

Current tax (expense) benefit

 $(34,910) $1,351 

Deferred tax (expense)

  (2,369)  (21,752)

Total federal income tax (expense)

 $(37,279) $(20,401)

Foreign income tax (expense) benefit:

        

Current tax (expense)

 $(107) $(143)

Deferred tax benefit (expense)

  1   (5)

Total foreign income tax (expense)

 $(106) $(148)

State and other income tax benefit (expense):

        

Current tax (expense)

 $(4,910) $(1,228)

Deferred tax benefit

  511   1,303 

Total state and other income tax (expense) benefit

 $(4,399) $75 

Total income tax (expense)

 $(41,784) $(20,474)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
  

For the Year Ended December 31,

 
  

2021

  

2020

 

Statutory federal expense rate

  21.0

%

  21.0

%

(Decrease) increase in statutory federal tax expense rate resulting from:

        

Share-based compensation, net of executive compensation deduction limitations

  (1.4)   

Global intangible low-taxed income tax

  0.1   0.2 

Net interest and penalties related to uncertain tax positions and unpaid tax liabilities (including reversals thereof from IRS settlement in 2020)

     (0.6)

Interest expense on preferred stock classified as debt for tax purposes

  (1.6)  (2.6)

Foreign taxes, net of valuation allowance effects

  (0.1)  (0.2)

State taxes, net of valuation allowance effects

  1.6   (0.1)

Prior year provision to return reconciling items, tax effects of non-controlling interests, and other

  (0.6)  0.2 

Effective tax expense rate

  19.0

%

  17.9

%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
  

As of December 31,

 
  

2021

  

2020

 

Deferred tax assets:

        

Software development costs/fixed assets

 $  $75 

Provision for loan loss

  14,647   30,080 

Credit card fair value election differences

  48,730   173 

Equity-based compensation

  967   715 

Accrued expenses

  159   466 

Accruals for state taxes and interest associated with unrecognized tax benefits and unpaid accrued tax liabilities

  149   121 

Federal net operating loss and capital loss carry-forwards

     11,279 

Federal tax credits and minimum tax credit carry-forward

     25 

Foreign net operating loss carry-forward

  304   306 

Interest expense on debt with equity treatment for tax purposes

     631 

Other

  506   202 

State tax benefits, primarily from net operating losses

  27,081   36,052 

Deferred tax assets, gross

 $92,543  $80,125 

Valuation allowances

  (22,716)  (31,701)

Deferred tax assets, net of valuation allowances

 $69,827  $48,424 

Deferred tax (liabilities):

        

Prepaid expenses and other

 $(513) $(225)

Software development costs and fixed assets

  (41)   

Equity in income of equity-method investee

  (697)  (1,457)

Market discount on acquired credit card and other loans receivable

  (94,958)  (61,255)

Deferred costs

  (590)  (545)

Convertible senior notes

     (10,057)

Deferred tax (liabilities), gross

 $(96,799) $(73,539)

Deferred tax (liabilities), net

 $(26,972) $(25,115)
Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]
  

2021

  

2020

 

Balance at January 1,

 $(577) $(513)

Reductions based on tax positions related to prior years

  33    

(Additions) reductions based on tax positions related to prior years

  (26)  48 

Additions based on tax positions related to the current year

  (107)  (82)

Interest and penalties accrued

  (31)  (30)

Balance at December 31,

 $(708) $(577)