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Income and Mining Taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of Income (loss) before income taxes are below:
| Year ended December 31,
In thousands | 2018 |  | 2017 |  | 2016
United States | $ | (50,522 | ) |  | $ | 10,099 |  |  | $ | (13,299 | )
Foreign | (15,213 | ) |  | 29,824 |  |  | 2,487 |
Total | $ | (65,735 | ) |  | $ | 39,923 |  |  | $ | (10,812 | )
The components of the consolidated Income and mining tax (expense) benefit from continuing operations are below:
| Year ended December 31,
In thousands | 2018 |  | 2017 |  | 2016
Current: |  |  |  |  |  |  |  |
United States | $ | 1,188 |  |  | $ | 1,428 |  |  | $ | — |
United States — State mining taxes | (3,208 | ) |  | (6,016 | ) |  | (7,826 | )
United States — Foreign withholding tax | (5,617 | ) |  | (8,466 | ) |  | (1,838 | )
Canada | 378 |  |  | 876 |  |  | (1,841 | )
Mexico | (26,021 | ) |  | (30,763 | ) |  | (9,581 | )
Other | 67 |  |  | 55 |  |  | 24 |
Deferred: |  |  |  |  |
United States | 23,322 |  |  | 6,367 |  |  | (1,610 | )
United States — State mining taxes | 1,134 |  |  | 1,052 |  |  | 748 |
Canada | 16,057 |  |  | 104 |  |  | 1,338 |
Mexico | 9,929 |  |  | 4,805 |  |  | 55,383 |
Other | (449 | ) |  | 1,560 |  |  | (1,550 | )
Income tax (expense) benefit | $ | 16,780 |  |  | $ | (28,998 | ) |  | $ | 33,247 |
Schedule of Effective Income Tax Rate Reconciliation | The Company’s Income and mining tax benefit (expense) differed from the amounts computed by applying the United States statutory corporate income tax rate for the following reasons:
| Year ended December 31,
In thousands | 2018 |  | 2017 |  | 2016
Income and mining tax (expense) benefit at statutory rate | $ | 14,052 |  |  | $ | (14,037 | ) |  | $ | 3,718 |
State tax provision from continuing operations | 2,284 |  |  | 26 |  |  | 336 |
Change in valuation allowance | 2,471 |  |  | 86,712 |  |  | 40,517 |
Effect of tax legislation | — |  |  | (88,174 | ) |  | — |
Percentage depletion | 89 |  |  | 703 |  |  | 983 |
Uncertain tax positions | 1,830 |  |  | 2,596 |  |  | (8,829 | )
U.S. and foreign permanent differences | 3,314 |  |  | 2,348 |  |  | (2,652 | )
Foreign exchange rates | (3,973 | ) |  | (14,180 | ) |  | 19,701 |
Foreign inflation and indexing | (2,374 | ) |  | (2,346 | ) |  | (670 | )
Foreign tax rate differences | (24 | ) |  | 2,929 |  |  | 120 |
Mining, foreign withholding, and other taxes | (3,857 | ) |  | (11,274 | ) |  | (11,052 | )
Other, net | 2,968 |  |  | 5,699 |  |  | — |
Legal entity reorganization | — |  |  | — |  |  | (8,925 | )
Income and mining tax (expense) benefit | $ | 16,780 |  |  | $ | (28,998 | ) |  | $ | 33,247 |
Schedule of Deferred Tax Assets and Liabilities | At December 31, 2018 and 2017, the significant components of the Company’s deferred tax assets and liabilities are below:
| Year ended December 31,
In thousands | 2018 |  | 2017
Deferred tax liabilities: |  |  |  |  |
Mineral properties | $ | 118,852 |  |  | $ | 102,573 |
Unrealized foreign currency loss and other | — |  |  | 1,748 |
Inventory | 4,513 |  |  | 8,258 |
Foreign subsidiaries - unremitted earnings | 7 |  |  | — |
| $ | 123,372 |  |  | $ | 112,579 |
Deferred tax assets: |  |  |  |  |
Net operating loss carryforwards | $ | 189,840 |  |  | $ | 155,512 |
Property, plant, and equipment | 7,779 |  |  | 19,086 |
Mining Royalty Tax | 8,980 |  |  | 11,797 |
Capital loss carryforwards | 23,003 |  |  | 19,881 |
Asset retirement obligation | 27,980 |  |  | 25,309 |
Foreign subsidiaries - unremitted earnings | — |  |  | 1,842 |
Unrealized foreign currency loss and other | 8,387 |  |  | 218 |
Royalty and other long-term debt | 3,821 |  |  | — |
Accrued expenses | 14,247 |  |  | 13,512 |
Tax credit carryforwards | 33,897 |  |  | 45,277 |
| 317,934 |  |  | 292,434 |
Valuation allowance | (272,839 | ) |  | (282,868 | )
| 45,095 |  |  | 9,566 |
Net deferred tax liabilities | $ | 78,277 |  |  | $ | 103,013 |
Summary of Valuation Allowance | Based upon this analysis, the Company has recorded valuation allowances as follows:
| Year ended December 31,
In thousands | 2018 |  | 2017
U.S. | $ | 223,444 |  |  | $ | 235,395 |
Canada | 7,661 |  |  | 2,455 |
Mexico | 17,606 |  |  | 17,087 |
New Zealand | 22,482 |  |  | 23,792 |
Other | 1,646 |  |  | 4,139 |
| $ | 272,839 |  |  | $ | 282,868 |
Summary of Tax Credit Carryforwards | The Company has the following tax attribute carryforwards at December 31, 2018, by jurisdiction:
In thousands | U.S. |  | Canada |  | Mexico |  | New Zealand |  | Other |  | Total
Regular net operating losses | $ | 423,572 |  |  | $ | 82,383 |  |  | $ | 58,688 |  |  | $ | 82,378 |  |  | $ | 3,915 |  |  | $ | 650,936 |
Expiration years | 2019-2038 |  | 2029-2037 |  | 2019-2027 |  | Indefinite |  | 2019-2022 |  |
Capital losses | 87,431 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 87,431 |
Alternative minimum tax credits | 793 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 793 |
Foreign tax credits | 30,358 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 30,358 |
Summary of Income Tax Contingencies | A reconciliation of the beginning and ending amount related to unrecognized tax benefits is below (in thousands):
Unrecognized tax benefits at December 31, 2016 | $ | 7,157 |
Gross increase to current period tax positions | 202 |
Gross increase to prior period tax positions | 316 |
Reductions in unrecognized tax benefits resulting from a lapse of the applicable statute of limitations | (2,351 | )
Unrecognized tax benefits at December 31, 2017 | $ | 5,324 |
Gross increase to current period tax positions | — |
Gross increase to prior period tax positions | 37 |
Reductions in unrecognized tax benefits resulting from a lapse of the applicable statute of limitations | (1,585 | )
Unrecognized tax benefits at December 31, 2018 | $ | 3,776 |

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