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Income Taxes and Deferred Tax Asset/Liability (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

	Years Ended December 31,
	2019				2018				2017
Current tax expense	$	1,182			$	288			$	118
Deferred tax (benefit) expense	(27,398		)		1,450				—
Income tax (benefit) expense	$	(26,216	)		$	1,738			$	118

Schedule of Effective Income Tax Rate Reconciliation

	Years Ended December 31,
	2019							2018							2017
	Amount				%			Amount				%			Amount				%
Tax expense (recovery) at the U.S. federal statutory rate	$	3,041			21.0	%		$	6,568			21.0	%		$	5,577			35.0	%
State tax based on income, net of refunds and federal benefits	1,670				11.5			364				1.2			(264		)		(1.7	)
Taxes on subsidiaries’ and joint ventures’ earnings allocated to noncontrolling interests owners	(2,241		)		(15.5	)		(4,097		)		(13.1	)		(5,504		)		(34.5	)
Valuation allowance	(29,375		)		(202.9	)		(1,013		)		(3.3	)		(18,006		)		(113.0	)
Tax credits	(397		)		(2.7	)		(286		)		(0.9	)		(349		)		(2.2	)
Tax rate change	—				—			(281		)		(0.9	)		19,545				122.7
Return to provision	48				0.3			21				0.1			(62		)		(0.4	)
Earn-out liability	—				—			—				—			460				2.9
Equity compensation	805				5.6			26				0.1			(1,371		)		(8.6	)
Other permanent differences	233				1.6			436				1.4			92				0.6
Income tax (benefit) expense	$	(26,216	)		(181.1	)%		$	1,738			5.6	%		$	118			0.8	%

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows:

	Long Term
	As of December 31,
	2019				2018
Assets related to:
Accrued compensation and other	$	3,981			$	3,707
Goodwill	—				—
Noncontrolling interests	1,812				1,687
Deferred revenue	922				232
Members interest liabilities	11,328				11,570
Right of use liabilities	3,253				—
Net operating loss carryforwards	19,801				22,818
Total deferred tax assets	41,097				40,014
Valuation allowance for deferred tax assets	—				(31,718		)
Net deferred tax assets	$	41,097			$	8,296
Liabilities related to:
Depreciation of property and equipment	(7,911		)		(7,709		)
Right of use assets	(3,232		)		—
Amortization of tax basis goodwill	(3,091		)		(1,450		)
Other	(851		)		(587		)
Net deferred tax liabilities	$	(15,085	)		$	(9,746	)
Net total deferred tax asset (liability)	$	26,012			$	(1,450	)

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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.

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-Topic 740
-SubTopic 10
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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
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