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11. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Income tax expense (benefit)

		December 31,
		2014				2013				2012
State current tax		$	1,283			$	643			$	1,160
Other current tax			29				(39	)			32
Federal deferred tax			869				3,794				(46,901	)
State deferred tax			(214	)			(888	)			(9,518	)
Income tax expense (benefit)		$	1,967			$	3,510			$	(55,227	)

Reconciliation of income tax expense

		Years Ended December 31,
		2014				2013				2012
Federal tax			34.00%				34.00%				34.00%
State franchise tax, net of federal benefit			-3.64%				-14.20%				17.49%
Other Non deductible expenses			0.00%				0.07%				-2.42%
Meals and entertainment			4.85%				1.98%				2.22%
Noncontrolling Interest in Partnerships			-2.88%				-1.48%				1.79%
Equity compensation			-8.72%				35.39%				10.69%
Changes in valuation allowance			24.52%				-17.88%				-1284.18%
Return-to-provision			-9.57%				-1.96%				-47.80%
Deferred true-ups and other			16.34%				0.00%				0.00%
Uncertain tax positions			-3.67%				-2.92%				6.45%
Expiring net operating losses			2.61%				26.64%				0.00%
Income tax expense (benefit)			53.85%				59.64%				-1261.76%

Deferred tax assets

		December 31,
		2014				2013
Deferred tax assets:
Net operating losses		$	87,709			$	82,630
Accrued expenses			3,594				3,610
Straight-Line Rent Adjustment			8,897				8,053
Unfavorable contract liability			2,811				3,365
Equity compensation			253				645
Allowance for doubtful accounts			2,124				2,494
Other			1,891				1,400
Valuation Allowance			(6,378	)			(6,593	)
Total Deferred Tax Assets		$	100,901			$	95,604
Deferred tax liabilities:
Property Plant & Equipment			(7,755	)			(7,948	)
Goodwill			(17,833	)			(15,101	)
Intangibles			(12,105	)			(12,162	)
NAEM Reserve			(6,441	)			(5,555	)
Other			(4,189	)			(1,603	)
Total Deferred Tax Liabilities		$	(48,323	)		$	(42,369	)
Net Deferred Tax Asset			52,578			$	53,235

Schedule of net operating loss carryforwards

Year Ended	Total Net Operating Loss Carryforwards				Amount Subject to 382 limitation
2015		–				–
2016		–				–
2017		15,185				1,501
2018		12,284				–
2019		7,178				–
Thereafter		213,929				40,610
	$	248,576			$	42,111

Year Ended	Total Net Operating Loss Carryforwards
2015		13,741
2016		5,629
2017		9,172
2018		–
2019		–
Thereafter		18,964
	$	47,506

Schedule of unrecognized tax benefits

		2014				2013				2012
Balance at beginning of year		$	3,970			$	4,184			$	3,756
Increases (Decreases) related to prior year tax positions			–				(214	)			428
Expiration of the statute of limitations for the assessment of taxes			(209	)			–				–
Balance at end of year		$	3,761			$	3,970			$	4,184

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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.

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