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INCOME TAXES (Tables)

12 Months Ended

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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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
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-SubTopic 10
-Section 50
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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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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.

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Tabular disclosure of the change in unrecognized tax benefits.

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