Note 12 - Other Assets and Other Liabilities

9 Months Ended

Sep. 30, 2026

Other Assets and Other Liabilities [Text Block]

NOTE 12 OTHER ASSETS AND OTHER LIABILITIES

Other current assets includes accrued investment income, inventory and the current portion of other receivables, prepaid expenses and contract asset. Current other receivables are recorded net of an allowance at September 30, 2026 and December 31, 2025.

Other assets includes other investments, lease right of use assets and the noncurrent portion of other receivables, prepaid expenses and contract asset.

Accrued expenses and other current liabilities include the following:

(in thousands)	September 30, 2026		December 31, 2025
Accrued Expenses and Other Current Liabilities:
Accounts payable	$	3,358	$	3,629
Refund liability		5,340		4,654
Current lease liability		1,136		1,083
Other accrued liabilities		15,599		15,768
Total	$	25,433	$	25,134

Other liabilities, noncurrent includes contingent liabilities, seller phantom equity award liabilities and the noncurrent portion of accrued expenses and lease liability.