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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Benefit for Income Taxes | A summary of the benefit for income taxes is as follows:
| Fiscal Year Ended December 31, |  |  |  |
| 2019 |  | 2018 |  | 2017
Federal |  |  |  |  |
Current | $ | (951) |  |  | $ | (1,902) |  |  | $ | — |
Deferred | (699) |  |  | 1,255 |  |  | (15,614) |
| (1,650) |  |  | (647) |  |  | (15,614) |
State |  |  |  |  |
Current | 321 |  |  | 2,575 |  |  | 301 |
Current benefit of loss carryforwards | — |  |  | (2,307) |  |  | (28) |
Deferred | (545) |  |  | (5) |  |  | 88 |
| (224) |  |  | 263 |  |  | 361 |
Benefit for income taxes | $ | (1,874) |  |  | $ | (384) |  |  | $ | (15,253) |
Schedule of Difference in Benefit for Income Taxes | The differences in the benefit 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, |  |  |  |
| 2019 |  | 2018 |  | 2017
Federal statutory rate | 21 | % |  | 21 | % |  | 35 | %
Tax at statutory rate | $ | 6,254 |  |  | $ | 1,268 |  |  | $ | (12,968) |
State income taxes, net of federal benefit | (161) |  |  | (89) |  |  | (1,959) |
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 | (978) |  |  | (1,613) |  |  | (18,848) |
Deductible stock awards | (7,235) |  |  | (2,048) |  |  | (1,825) |
Non-deductible expenses | 638 |  |  | 633 |  |  | 542 |
Non-deductible officer compensation | 314 |  |  | 2,214 |  |  | — |
Tax credits | (82) |  |  | (686) |  |  | (1,000) |
Other, net | (624) |  |  | (63) |  |  | (137) |
Benefit for income taxes | $ | (1,874) |  |  | $ | (384) |  |  | $ | (15,253) |
Schedule of Deferred Tax Assets and Liabilities |
| December 31, |  |
| 2019 |  | 2018
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 45,900 |  |  | $ | 31,241 |
Accrued expenses and reserves | 36,342 |  |  | 34,647 |
General business tax credit carryforwards | 6,273 |  |  | 6,192 |
Book over tax depreciation of property and equipment | 2,882 |  |  | 19,048 |
Unrealized loss on hedges and swaps | 1,768 |  |  | — |
Stock awards | 1,746 |  |  | 2,310 |
Alternative minimum tax credit carryforwards | 951 |  |  | 1,902 |
Other | 2,576 |  |  | 3,023 |
Total deferred tax assets | 98,438 |  |  | 98,363 |
Less: valuation allowance | (69,402) |  |  | (69,189) |
Total deferred tax assets after valuation allowance | 29,036 |  |  | 29,174 |
Deferred tax liabilities: |  |  |
Amortization of intangibles | (22,910) |  |  | (22,026) |
Other | (192) |  |  | (73) |
Total deferred tax liabilities | (23,102) |  |  | (22,099) |
Net deferred tax asset | $ | 5,934 |  |  | $ | 7,075 |
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, |  |
| 2019 |  | 2018
Unrecognized tax benefits at beginning of period | $ | 2 |  |  | $ | 1,941 |
Reductions resulting from lapse of statute of limitations | (1) |  |  | (1,939) |
Unrecognized tax benefits at end of period | $ | 1 |  |  | $ | 2 |

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