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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Provision (Benefit) for Income Taxes Continuing Operations

The provision (benefit) for income taxes from continuing operations consists of the following:

		Fiscal Year Ended December 31,				Eight Months Ended December 31,				Fiscal Year Ended April 30,
		2015				2014				2014				2013
Federal—
Current		$	2,899			$	2,231			$	—			$	—
Current benefit of loss carryforwards			(2,899	)			(2,231	)			—				—
Deferred			395				463				1,262				(2,827	)
			395				463				1,262				(2,827	)
State—
Current			1,112				500				219				1,040
Current benefit of loss carryforwards			(557	)			(402	)			—				(22	)
Deferred			401				142				318				(717	)
			956				240				537				301
		$	1,351			$	703			$	1,799			$	(2,526	)

Schedule of Difference in Provision (Benefit) for Income Taxes

The differences in the provision (benefit) for income taxes and the amounts determined by applying the Federal statutory rate to income before provision (benefit) for income taxes are as follows:

		Fiscal Year Ended December 31,				Eight Months Ended December 31,				Fiscal Year Ended April 30,
		2015				2014				2014				2013
Federal statutory rate			35	%			35	%			35	%			35	%
Tax at statutory rate		$	(3,650	)		$	(1,787	)		$	(8,929	)		$	(18,378	)
State income taxes, net of federal benefit			198				(59	)			(1,271	)			(1,076	)
Other increase in valuation allowance			5,272				2,532				13,605				22,510
Non-deductible expenses			467				505				505				494
Tax credits			(671	)			(380	)			(598	)			(660	)
Non-deductible equity income in subsidiaries and GreenFiber goodwill impairment			(415	)			(73	)			1,548				180
Decrease in valuation allowance due to BBI acquisition			—				—				—				(5,084	)
Tax over book basis in GreenFiber on sale			—				—				(2,570	)			—
Other, net			150				(35	)			(491	)			(512	)
		$	1,351			$	703			$	1,799			$	(2,526	)

Schedule of Deferred Tax Assets and Liabilities

Deferred income taxes reflect the impact of temporary differences between the amounts of assets and liabilities recognized for financial reporting purposes and such amounts recognized for income tax purposes. Deferred tax assets and liabilities consist of the following:

		December 31,								April 30,
		2015				2014				2014
Deferred tax assets:
Book over tax depreciation of property and equipment		$	37,383			$	31,535			$	28,868
Net operating loss carryforwards			36,187				40,357				36,594
Accrued expenses and reserves			31,611				28,929				30,690
Alternative minimum tax credit carryforwards			3,766				3,457				3,330
General business tax credit carryforwards			3,379				2,921				2,666
Stock awards			1,338				1,082				1,315
Unrealized loss on hedges and swaps			71				672				1,115
Capital loss carryforwards			—				—				2,510
Other			2,707				2,106				1,496
Total deferred tax assets			116,442				111,059				108,584
Less: valuation allowance			(93,007	)			(87,121	)			(84,540	)
Total deferred tax assets after valuation allowance			23,435				23,938				24,044
Deferred tax liabilities:
Amortization of intangibles			(28,935	)			(28,659	)			(28,210	)
Other			(95	)			(264	)			(286	)
Total deferred tax liabilities			(29,030	)			(28,923	)			(28,496	)
Net deferred tax liability		$	(5,595	)		$	(4,985	)		$	(4,452	)

Schedule of Reconciliation of Gross Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows:

		Fiscal Year Ended December 31, 2015				Eight Months Ended December 31, 2014				Fiscal Year Ended April 30, 2014
Unrecognized tax benefits at beginning of period		$	3,073			$	3,061			$	3,879
Gross increases for tax positions of prior years			168				14				22
Gross decreases for tax positions of prior years			(1	)			(1	)			(229	)
Reductions resulting from lapse of statute of limitations			(409	)			(1	)			(611	)
Gross increases resulting from reversal of benefit from lapse of statute of limitations			716				—				—
Settlements			(168	)			—				—
Unrecognized tax benefits at end of period		$	3,379			$	3,073			$	3,061

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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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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Tabular disclosure of the change in unrecognized tax benefits.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI http://asc.fasb.org/extlink&oid=51663037&loc=d3e36027-109320

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