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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | The domestic and foreign components of income before provision for income taxes were as follows (in thousands):
| For the years ended December 31,
| 2020 |  | 2019 |  | 2018
Domestic | $ | 168,117 |  |  | $ | 156,571 |  |  | $ | 115,070 |
Foreign | 6,433 |  |  | (8,332) |  |  | (20,588) |
Total | $ | 174,550 |  |  | $ | 148,239 |  |  | $ | 94,482 |
Schedule of Components of Provision for Income Taxes | The provision for income taxes consisted of the following (in thousands, except percentages):
| For the years ended December 31,
| 2020 |  | 2019 |  | 2018
Current: |  |  |  |  |
Federal | $ | 33,327 |  |  | $ | 20,482 |  |  | $ | (7,677) |
State | 14,575 |  |  | 14,564 |  |  | 12,653 |
Foreign | 1,559 |  |  | 7,448 |  |  | 4,781 |
| 49,461 |  |  | 42,494 |  |  | 9,757 |
Deferred |  |  |  |  |
Federal | (965) |  |  | 7,933 |  |  | 19,899 |
State | (2,506) |  |  | 550 |  |  | (1,205) |
Foreign | (6,277) |  |  | (478) |  |  | 395 |
| (9,748) |  |  | 8,005 |  |  | 19,089 |
Provision for income taxes | $ | 39,713 |  |  | $ | 50,499 |  |  | $ | 28,846 |
Effective tax rate | 22.8% |  | 34.1% |  | 30.5%
Schedule of Effective Income Tax Rate Reconciliation | The Company's effective income tax rate varied from the amount computed using the statutory federal income tax rate of 21% as follows (in thousands):
| For the years ended December 31,
| 2020 |  | 2019 |  | 2018
Tax expense at US statutory rate | $ | 36,655 |  |  | $ | 31,130 |  |  | $ | 19,841 |
State income taxes, net of federal benefit | 9,837 |  |  | 10,597 |  |  | 8,711 |
Foreign rate differential | 1,256 |  |  | 276 |  |  | (1,124) |
Valuation allowance | (11,339) |  |  | 4,459 |  |  | 10,466 |
Uncertain tax position interest and penalties | (712) |  |  | 474 |  |  | (1,806) |
Tax credits | 2,039 |  |  | (50) |  |  | (9,799) |
Non-deductible compensation | 1,406 |  |  | 1,922 |  |  | 1,813 |
Other | 571 |  |  | 1,691 |  |  | 1,032 |
Adjustment for Tax Cuts and Jobs Act | — |  |  | — |  |  | (288) |
Provision for income taxes | $ | 39,713 |  |  | $ | 50,499 |  |  | $ | 28,846 |
Schedule of Deferred Tax Assets and Liabilities | The components of the total net deferred tax assets and liabilities as of December 31, 2020 and 2019 were as follows (in thousands):
| 2020 |  | 2019
Deferred tax assets: |  |  |
Provision for doubtful accounts | $ | 10,305 |  |  | $ | 8,949 |
Closure, post-closure and remedial liabilities | 28,665 |  |  | 26,960 |
Operating lease liabilities | 38,151 |  |  | 40,879 |
Accrued expenses | 16,797 |  |  | 17,602 |
Accrued compensation and benefits | 11,372 |  |  | 7,155 |
Net operating loss carryforwards(1) | 50,433 |  |  | 50,824 |
Tax credit carryforwards(2) | 14,471 |  |  | 16,909 |
Interest rate swap liability | 10,089 |  |  | 6,252 |
Stock-based compensation | 3,040 |  |  | 2,435 |
Other | 5,553 |  |  | 8,342 |
Total deferred tax assets | 188,876 |  |  | 186,307 |
Deferred tax liabilities: |  |  |
Property, plant and equipment | (194,604) |  |  | (184,594) |
Operating lease right-of-use assets | (38,018) |  |  | (40,985) |
Permits and other intangible assets | (95,492) |  |  | (98,654) |
Prepaid expenses | (9,660) |  |  | (9,694) |
Total deferred tax liabilities | (337,774) |  |  | (333,927) |
Total net deferred tax liability before valuation allowance | (148,898) |  |  | (147,620) |
Less valuation allowance | (77,044) |  |  | (83,643) |
Net deferred tax liabilities | $ | (225,942) |  |  | $ | (231,263) |
___________________________________ (1)As of December 31, 2020, the net operating loss carryforwards included (i) state net operating loss carryovers of $193.2 million which will begin to expire in 2021, (ii) federal net operating loss carryforwards of $16.8 million which will begin to expire in 2025 and (iii) foreign net operating loss carryforwards of $151.5 million which will begin to expire in 2021. (2)As of December 31, 2020, the foreign tax credit carryforwards of $14.1 million will expire between 2021 and 2024.
Summary of Valuation Allowance | The components of the total valuation allowance as of December 31, 2020 and 2019 were as follows (in thousands):
| 2020 |  | 2019
Allowance related to: |  |  |
Foreign tax credits | 14,127 |  |  | 16,565 |
Acquired federal net operating losses | 779 |  |  | 779 |
State net operating loss carryforwards | 10,429 |  |  | 10,663 |
Foreign net operating loss carryforwards | 29,839 |  |  | 34,149 |
Deferred tax assets of a Canadian subsidiary | 11,468 |  |  | 14,922 |
Realized and unrealized capital losses | 10,402 |  |  | 6,565 |
Total valuation allowance | $ | 77,044 |  |  | $ | 83,643 |
Schedule of Income Tax Contingencies | The changes to unrecognized tax benefits (excluding related penalties and interest) from January 1, 2018 through December 31, 2020, were as follows (in thousands):
| 2020 |  | 2019 |  | 2018
Unrecognized tax benefits, beginning of year | $ | 6,414 |  |  | $ | 3,159 |  |  | $ | 5,121 |
(Reductions) additions to prior year tax positions | (833) |  |  | 3,354 |  |  | (625) |
Expirations | (203) |  |  | (209) |  |  | (1,115) |
Foreign currency translation | 112 |  |  | 110 |  |  | (222) |
Unrecognized tax benefits, end of year | $ | 5,490 |  |  | $ | 6,414 |  |  | $ | 3,159 |

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