CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net income	$ 12,475	$ 15,493
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Amortization of deferred issuance costs and fees	(273)	279
Earnings of equity method investments	(1,059)	(6,978)
Non cash credit loss	530	0
Non cash lease expense	642	548
Depreciation and amortization	514	536
Deferred taxes	418	(4,961)
Stock-based compensation expense	776	540
Changes in operating assets and liabilities:
Accounts receivable	(931)	1,744
Inventory – equipment	(455)	(1,399)
Other assets	662	328
Accounts payable and accrued liabilities	(1,440)	4,129
Payables to sellers	1,787	(3,263)
Lease liabilities	(625)	(513)
Net cash provided by operating activities	13,021	6,483
Cash flows from investing activities:
Investment in notes receivable	(29,826)	(8,435)
Payments received on notes receivable	11,876	3,446
Investment in equity method investments	(17,224)	(14,612)
Return of investment in equity method investments	9,652	5,309
Cash distributions from equity method investments	1,059	6,991
Purchase of property, plant and equipment	(257)	(215)
Cash received on transfer of notes receivable to partners	8,851	0
Net cash used in investing activities	(15,869)	(7,516)
Cash flows from financing activities:
Proceeds from debt payable to third parties	13,000	2,880
Repayment of debt payable to third parties	(10,054)	(2,429)
Proceeds from issuance of common stock from stock option awards	36	66
Payments of tax withholdings related to issuance of restricted stock and cashless exercises of stock option awards	(122)	(44)
Repurchase of common stock	(400)	(395)
Net cash provided by financing activities	2,460	78
Net Change in cash and cash equivalents	(388)	(955)
Cash and cash equivalents at beginning of year	12,667	13,622
Cash and cash equivalents at end of year	12,279	12,667
Supplemental cash flow information:
Cash paid for taxes	848	297
Cash paid for interest	411	103
Noncash change in right-of-use assets	405	630
Noncash change in lease liabilities	$ 405	$ 630