Note 12 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

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

	For the Year Ended December 31,
	2019			2018
Federal income tax (expense) benefit:
Current tax benefit (expense)	$	279		$	5,932
Deferred tax (expense) benefit		(5,395	)		(1,159	)
Total federal income tax (expense) benefit	$	(5,116	)	$	4,773
Foreign income tax benefit (expense):
Current tax benefit (expense)	$	25		$	(53	)
Deferred tax (expense) benefit		(15	)		3
Total foreign income tax benefit (expense)	$	10		$	(50	)
State and other income tax (expense) benefit:
Current tax expense	$	(709	)	$	(3	)
Deferred tax benefit (expense)		262			(590	)
Total state and other income tax expense	$	(447	)	$	(593	)
Total income tax (expense) benefit	$	(5,553	)	$	4,130

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

	For the Year Ended December 31,
	2019			2018
Statutory expense rate		21.0	%		21.0	%
Increase (decrease) in statutory tax expense rate resulting from:
Federal valuation allowance		(4.4	)		(132.0	)
Global intangible low-taxed income		0.8			9.6
Interest and penalties related to uncertain tax positions and IRS settlement adjustment		0.6			(27.2	)
Foreign taxes, net of valuation allowance		(0.5	)		(8.2	)
Permanent and other prior year true ups and tax effect of non-controlling interest		(1.1	)		4.7
State taxes, net of valuation allowance		1.1			13.5
Effective expense (benefit) rate		17.5	%		(118.6	)%

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

	As of December 31,
	2019			2018
Deferred tax assets:
Software development costs/fixed assets	$	—		$	108
Goodwill and intangible assets		113			895
Provision for loan loss		36,172			19,479
Equity-based compensation		792			748
Accrued expenses		386			307
Accruals for state taxes and interest associated with unrecognized tax benefits		108			87
Federal net operating loss carry-forward		18,643			44,485
Minimum tax credit carry-forward		520			1,015
Foreign net operating loss carry-forward		537			256
Other		40			151
State tax benefits, primarily from net operating losses		40,937			42,318
Deferred tax assets, gross	$	98,248		$	109,849
Valuation allowances		(39,161	)		(40,830	)
Deferred tax assets net of valuation allowance	$	59,087		$	69,019
Deferred tax liabilities:
Prepaid expenses and other	$	(1,217	)	$	(210	)
Software development costs/fixed assets		(176	)		—
Equity in income of equity-method investee		(1,154	)		(1,092	)
Credit card fair value election differences		(21,513	)		(21,021	)
Market discount on loans		(29,834	)		(21,749	)
Deferred costs		(542	)		(469	)
Convertible senior notes		(9,309	)		(22,106	)
Cancellation of indebtedness income		—			(1,882	)
Deferred tax liabilities, gross	$	(63,745	)	$	(68,529	)
Deferred tax (liabilities) assets, net	$	(4,658	)	$	490

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

	2019			2018
Balance at January 1,	$	(414	)	$	(373	)
Reductions based on tax positions related to prior years		13			51
Additions based on tax positions related to the current year		(83	)		(71	)
Interest and penalties accrued		(29	)		(21	)
Balance at December 31,	$	(513	)	$	(414	)