Note 12 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	For the Year Ended December 31,
	2022			2021			2020
Federal income tax (expense) benefit:
Current tax benefit (expense)	$	4,352		$	(34,910	)	$	1,351
Deferred tax (expense)		(16,623	)		(2,369	)		(21,752	)
Total federal income tax (expense)	$	(12,271	)	$	(37,279	)	$	(20,401	)
Foreign income tax (expense) benefit:
Current tax (expense)	$	(183	)	$	(107	)	$	(143	)
Deferred tax benefit (expense)		3			1			(5	)
Total foreign income tax (expense)	$	(180	)	$	(106	)	$	(148	)
State and other income tax benefit (expense):
Current tax benefit (expense)	$	2,146		$	(4,910	)	$	(1,228	)
Deferred tax (expense) benefit		(4,355	)		511			1,303
Total state and other income tax (expense) benefit	$	(2,209	)	$	(4,399	)	$	75
Total income tax (expense)	$	(14,660	)	$	(41,784	)	$	(20,474	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	For the Year Ended December 31,
	2022			2021			2020
Statutory federal expense rate		21.0	%		21.0	%		21.0	%
(Decrease) increase in statutory federal tax expense rate resulting from:
Share-based compensation		(10.5	)		(3.1	)		—
Section 162(m) of the Code executive compensation deduction limitations		0.2			1.7			—
Net interest and penalties related to uncertain tax positions and unpaid tax liabilities		0.1			—			(0.6	)
Interest expense on preferred stock classified as debt for tax purposes		(2.3	)		(1.6	)		(2.6	)
Foreign taxes, net of valuation allowance effects		(0.2	)		(0.1	)		(0.2	)
State taxes, net of valuation allowance effects		1.4			1.6			(0.1	)
Prior year provision to return reconciling items, tax effects of non-controlling interests, and other		(0.1	)		(0.6	)		0.2
Global intangible low-taxed income tax		0.2			0.1			0.2
Effective tax expense rate		9.8	%		19.0	%		17.9	%

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

	As of December 31,
	2022			2021
Deferred tax assets:
Capitalized research and experimentation expenditures and fixed assets	$	1,445		$	—
Provision for credit loss		1,716			14,647
Credit card and other loans receivable fair value election differences		70,966			48,730
Equity-based compensation		1,327			967
Accrued expenses		156			159
Accruals for state taxes and interest associated with unrecognized tax benefits and unpaid accrued tax liabilities		195			149
Federal net operating loss and capital loss carry-forwards		22,626			—
Foreign net operating loss carry-forward		304			304
Other		1,056			506
State tax benefits, primarily from net operating losses		28,796			27,081
Deferred tax assets, gross	$	128,587		$	92,543
Valuation allowances		(20,699	)		(22,716	)
Deferred tax assets, net of valuation allowances	$	107,888		$	69,827
Deferred tax (liabilities):
Prepaid expenses and other	$	(1,030	)	$	(513	)
Software development costs and fixed assets		—			(41	)
Equity in income of equity-method investee		(792	)		(697	)
Market discount on acquired marked discount bonds		(155,879	)		(94,958	)
Deferred costs		(641	)		(590	)
Deferred tax (liabilities), gross	$	(158,342	)	$	(96,799	)
Deferred tax (liabilities), net	$	(50,454	)	$	(26,972	)

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]

	2022			2021			2020
Balance at January 1,	$	(605	)	$	(495	)	$	(445	)
Reductions based on tax positions related to prior years		79			23			—
(Additions) based on tax positions related to prior years		(11,965	)		(26	)		32
(Additions) based on tax positions related to the current year		(10,201	)		(107	)		(82	)
Balance at December 31,	$	(22,692	)	$	(605	)	$	(495	)