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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of Provision (Benefit) for Income Taxes Continuing Operations | A summary of the (benefit) provision for income taxes is as follows:
| Fiscal Year Ended December 31,
| 2018 |  | 2017 |  | 2016
Federal |  |  |  |  |
Current | $ | (1,902 | ) |  | $ | — |  |  | $ | — |
Deferred | 1,255 |  |  | (15,614 | ) |  | 458 |
| (647 | ) |  | (15,614 | ) |  | 458 |
State |  |  |  |  |
Current | 2,575 |  |  | 301 |  |  | (90 | )
Current benefit of loss carryforwards | (2,307 | ) |  | (28 | ) |  | — |
Deferred | (5 | ) |  | 88 |  |  | 126 |
| 263 |  |  | 361 |  |  | 36 |
(Benefit) provision for income taxes | $ | (384 | ) |  | $ | (15,253 | ) |  | $ | 494 |
Schedule of Difference in Provision (Benefit) for Income Taxes | The differences in the (benefit) provision for income taxes and the amounts determined by applying the Federal statutory rate to income before provision for income taxes are as follows:
| Fiscal Year Ended December 31,
| 2018 |  | 2017 |  | 2016
Federal statutory rate | 21 | % |  | 35 | % |  | 35 | %
Tax at statutory rate | $ | 1,268 |  |  | $ | (12,968 | ) |  | $ | (2,228 | )
State income taxes, net of federal benefit | (89 | ) |  | (1,959 | ) |  | (265 | )
Decrease in net federal deferred tax assets before valuation allowance change due to federal rate change | — |  |  | 33,700 |  |  | — |
Decrease in valuation allowance by 80% of indefinite lived deferred liabilities due to US tax reform | — |  |  | (12,758 | ) |  | — |
Other changes in valuation allowance, including the federal rate change in fiscal year 2017 | (1,613 | ) |  | (18,848 | ) |  | 4,370 |
Non-deductible officer compensation | 2,214 |  |  | — |  |  | — |
Deductible stock awards | (2,048 | ) |  | (1,825 | ) |  | — |
Tax credits | (686 | ) |  | (1,000 | ) |  | (1,085 | )
Non-deductible expenses | 633 |  |  | 542 |  |  | 100 |
Other, net | (63 | ) |  | (137 | ) |  | (398 | )
(Benefit) provision for income taxes | $ | (384 | ) |  | $ | (15,253 | ) |  | $ | 494 |
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. A summary of deferred tax assets and liabilities is as follows:
| December 31,
| 2018 |  | 2017
Deferred tax assets: |  |  |
Accrued expenses and reserves | $ | 34,647 |  |  | $ | 26,572 |
Net operating loss carryforwards | 31,241 |  |  | 33,228 |
Book over tax depreciation of property and equipment | 19,048 |  |  | 25,615 |
General business tax credit carryforwards | 6,192 |  |  | 5,439 |
Stock awards | 2,310 |  |  | 1,958 |
Alternative minimum tax credit carryforwards | 1,902 |  |  | 3,804 |
Other | 3,023 |  |  | 2,050 |
Total deferred tax assets | 98,363 |  |  | 98,666 |
Less: valuation allowance | (69,189 | ) |  | (68,355 | )
Total deferred tax assets after valuation allowance | 29,174 |  |  | 30,311 |
Deferred tax liabilities: |  |  |
Amortization of intangibles | (22,026 | ) |  | (20,904 | )
Other | (73 | ) |  | (145 | )
Total deferred tax liabilities | (22,099 | ) |  | (21,049 | )
Net deferred tax asset | $ | 7,075 |  |  | $ | 9,262 |
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,
| 2018 |  | 2017
Unrecognized tax benefits at beginning of period | $ | 1,941 |  |  | $ | 3,107 |
Gross increases for tax positions of prior years | — |  |  | 1 |
Gross decreases for tax positions of prior years | — |  |  | (1,165 | )
Reductions resulting from lapse of statute of limitations | (1,939 | ) |  | — |
Settlements | — |  |  | (2 | )
Unrecognized tax benefits at end of period | $ | 2 |  |  | $ | 1,941 |

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- 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
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