XML 51 R38.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Income Taxes and Deferred Tax Asset/Liability (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The income tax expense in the accompanying consolidated financial statements consists of the following (amounts in thousands):
| Years Ended December 31,
| 2017 |  | 2016 |  | 2015
Current tax expense | $ | 118 |  |  | $ | 88 |  |  | $ | 7 |
Deferred tax expense | — |  |  | — |  |  | — |
Total tax expense | $ | 118 |  |  | $ | 88 |  |  | $ | 7 |
Schedule of Effective Income Tax Rate Reconciliation | The income tax provision differs from the amount using the statutory federal income tax rate of 35% for the following reasons (amounts in thousands):
| Years Ended December 31,
| 2017 |  | 2016 |  | 2015
| Amount |  | % |  | Amount |  | % |  | Amount |  | %
Tax expense (benefit) at the U.S. federal statutory rate | $ | 5,577 |  |  | 35.0 | % |  | $ | (2,563 | ) |  | 35.0 | % |  | $ | (6,013 | ) |  | 35.0 | %
State tax based on income, net of refunds and federal benefits | (264 | ) |  | (1.7 | ) |  | (113 | ) |  | 1.5 |  |  | (860 | ) |  | 5.0 |
Taxes on subsidiaries’ and joint ventures’ earnings allocated to noncontrolling interests owners | (5,504 | ) |  | (34.5 | ) |  | (3,786 | ) |  | 51.7 |  |  | (2,620 | ) |  | 15.3 |
Valuation allowance | (18,006 | ) |  | (113.0 | ) |  | 6,919 |  |  | (94.5 | ) |  | 10,036 |  |  | (58.4 | )
Tax credits | (349 | ) |  | (2.2 | ) |  | (1,258 | ) |  | 17.2 |  |  | (551 | ) |  | 3.2 |
Tax rate change | 19,545 |  |  | 122.7 |  |  | — |  |  | — |  |  | — |  |  | — |
Return to provision | (62 | ) |  | (0.4 | ) |  | 400 |  |  | (5.5 | ) |  | — |  |  | — |
Earn-out liability | 460 |  |  | 2.9 |  |  | 433 |  |  | (5.9 | ) |  | — |  |  | — |
Equity compensation | (1,371 | ) |  | (8.6 | ) |  | — |  |  | — |  |  | — |  |  | — |
Other permanent differences | 92 |  |  | 0.6 |  |  | 56 |  |  | (0.8 | ) |  | 15 |  |  | (0.1 | )
Income tax expense | $ | 118 |  |  | 0.8 | % |  | $ | 88 |  |  | (1.3 | )% |  | $ | 7 |  |  | — | %
Schedule of Deferred Tax Assets and Liabilities | Deferred tax assets and liabilities consist of the following (amounts in thousands):
| Long Term
| As of December 31,
| 2017 |  | 2016
Assets related to: |  |  |
Accrued compensation and other | $ | 3,417 |  |  | $ | 4,490 |
Goodwill | 1,133 |  |  | 3,909 |
Noncontrolling interests | 1,648 |  |  | 2,085 |
Deferred revenue | 312 |  |  | 482 |
Revaluation of put/call liabilities | 11,269 |  |  | 16,620 |
Net operating loss carryforwards | 26,015 |  |  | 41,942 |
Total deferred tax assets | 43,794 |  |  | 69,528 |
Valuation allowance for deferred tax assets | (36,545 | ) |  | (58,034 | )
Net deferred tax assets | $ | 7,249 |  |  | $ | 11,494 |
Liabilities related to: |  |  |
Depreciation of property and equipment | (6,661 | ) |  | (11,471 | )
Other | (588 | ) |  | (23 | )
Net deferred tax liabilities | $ | (7,249 | ) |  | $ | (11,494 | )
Net total deferred tax assets | $ | — |  |  | $ | — |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration