Note 9 - Accumulated Other Comprehensive Income (Loss)

3 Months Ended

12 Months Ended

Mar. 31, 2024

Dec. 31, 2023

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

9. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in accumulated other comprehensive income (loss) by component for the three months ended March 31, 2024 and 2023 are as follows (in thousands):

	Unrealized gains (losses) on available-for-sale securities
Balance at December 31, 2023	$	10
Other comprehensive loss, net of tax		(14	)
Balance at March 31, 2024	$	(4	)

	Unrealized gains (losses) on available-for-sale securities			Change in fair value due to instrument-specific credit risk			Total
Balance at December 31, 2022	$	(1,254	)	$	(25	)	$	(1,279	)
Other comprehensive income (loss), net of tax		490			(21	)		469
Balance at March 31, 2023	$	(764	)	$	(46	)	$	(810	)

13. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in accumulated other comprehensive income (loss) by component for the twelve months ended December 31, 2023 and 2022 are as follows (in thousands):

	Unrealized gains (losses) on available-for-sale securities			Change in fair value due to instrument-specific credit risk			Total
Balance at December 31, 2021	$	(391	)	$	—		$	(391	)
Other comprehensive loss before reclassifications, net of tax		(940	)		(25	)		(965	)
Amounts reclassified from accumulated other comprehensive loss, net of tax		77			—			77
Net other comprehensive loss		(863	)		(25	)		(888	)
Balance at December 31, 2022	$	(1,254	)	$	(25	)	$	(1,279	)
Other comprehensive income (loss) before reclassifications, net of tax		1,264			(21	)		1,243
Amounts reclassified from accumulated other comprehensive loss, net of tax		—			46			46
Net other comprehensive income		1,264			25			1,289
Balance at December 31, 2023	$	10		$	—		$	10

The amounts reclassified out of accumulated other comprehensive income (loss) in the twelve months ended December 31, 2023 and 2022 are included within Interest expense and other on the consolidated statement of operations.