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10. INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2015
Schedule of components of income tax expense |
|  | December 31, |
|  | 2015 |  |  | 2014 |  |  | 2013 |
Federal current tax |  | $ | 237 |  |  | $ | – |  |  | $ | – |
State current tax |  |  | 1,705 |  |  |  | 1,283 |  |  |  | 643 |
Other current tax |  |  | 28 |  |  |  | 29 |  |  |  | (39 | )
Federal deferred tax |  |  | 3,625 |  |  |  | 869 |  |  |  | 3,794 |
State deferred tax |  |  | 412 |  |  |  | (214 | ) |  |  | (888 | )
Income tax expense |  | $ | 6,007 |  |  | $ | 1,967 |  |  | $ | 3,510 |
Reconciliation of income tax expense |
|  | Years Ended December 31, |
|  | 2015 |  |  | 2014 |  |  | 2013 |
Federal tax |  |  | 34.00% |  |  |  | 34.00% |  |  |  | 34.00% |
State franchise tax, net of federal benefit |  |  | 8.50% |  |  |  | -3.64% |  |  |  | -14.20% |
Other Non deductible expenses |  |  | -0.01% |  |  |  | 0.00% |  |  |  | 0.07% |
Meals and entertainment |  |  | 1.75% |  |  |  | 4.85% |  |  |  | 1.98% |
Noncontrolling Interest in Partnerships |  |  | -2.16% |  |  |  | -2.88% |  |  |  | -1.48% |
Equity compensation |  |  | -1.74% |  |  |  | -8.72% |  |  |  | 35.39% |
Changes in valuation allowance |  |  | -17.32% |  |  |  | 24.52% |  |  |  | -17.88% |
Return-to-provision |  |  | 3.29% |  |  |  | -9.57% |  |  |  | -1.96% |
Deferred true-ups and other |  |  | 13.41% |  |  |  | 16.34% |  |  |  | 0.00% |
Uncertain tax positions |  |  | 0.01% |  |  |  | -3.67% |  |  |  | -2.92% |
Expiring net operating losses |  |  | 1.28% |  |  |  | 2.61% |  |  |  | 26.64% |
Income tax expense |  |  | 41.01% |  |  |  | 53.85% |  |  |  | 59.64% |
Schedule of deferred tax assets and liabilities |
|  | December 31, |
|  | 2015 |  |  | 2014 |
Deferred tax assets: |  |  |  |  |  |
Net operating losses |  | $ | 78,912 |  |  | $ | 87,709 |
Accrued expenses |  |  | 4,125 |  |  |  | 3,594 |
Straight-Line Rent Adjustment |  |  | 11,263 |  |  |  | 8,897 |
Unfavorable contract liability |  |  | 2,142 |  |  |  | 2,811 |
Equity compensation |  |  | 846 |  |  |  | 253 |
Allowance for doubtful accounts |  |  | 4,341 |  |  |  | 2,124 |
Other |  |  | 1,092 |  |  |  | 1,891 |
Valuation Allowance |  |  | (3,841 | ) |  |  | (6,378 | )
Total Deferred Tax Assets |  | $ | 98,880 |  |  | $ | 100,901 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property Plant & Equipment |  |  | (8,582 | ) |  |  | (7,755 | )
Goodwill |  |  | (18,617 | ) |  |  | (17,833 | )
Intangibles |  |  | (12,088 | ) |  |  | (12,105 | )
NAEM Reserve |  |  | (7,882 | ) |  |  | (6,441 | )
Other |  |  | (4,747 | ) |  |  | (4,189 | )
Total Deferred Tax Liabilities |  | $ | (51,916 | ) |  | $ | (48,323 | )
Net Deferred Tax Asset |  | $ | 46,964 |  |  | $ | 52,578 |
Schedule of unrecognized tax benefits | A reconciliation of the total gross amounts of unrecognized tax benefits for the years ended December 31, 2015, 2014 and 2013 is as follows (in thousands):
|  | December 31, |
|  | 2015 |  |  | 2014 |  |  | 2013 |
Balance at beginning of year |  | $ | 3,761 |  |  | $ | 3,970 |  |  | $ | 4,184 |
Decreases related to prior year tax positions |  |  | (3,667 | ) |  |  | – |  |  |  | (214 | )
Expiration of the statute of limitations for the assessment of taxes |  |  | – |  |  |  | (209 | ) |  |  | – |
Balance at end of year |  | $ | 94 |  |  | $ | 3,761 |  |  | $ | 3,970 |
Federal [Member] |
Schedule of net operating loss carryforwards |
Year Ended |  | Total Net Operating Loss Carryforwards |  |  | Amount Subject to 382 limitation |
2017 |  |  | 3,356 |  |  |  | – |
2018 |  |  | 12,284 |  |  |  | – |
2019 |  |  | 7,178 |  |  |  | – |
2020 |  |  | – |  |  |  | – |
Thereafter |  |  | 211,094 |  |  |  | 40,610 |
|  | $ | 233,912 |  |  | $ | 40,610 |
California [Member] |
Schedule of net operating loss carryforwards |
Year Ended |  | Total Net Operating Loss Carryforwards |
2016 |  |  | 3,683 |
2017 |  |  | 9,292 |
2018 |  |  | – |
2019 |  |  | – |
2020 |  |  | – |
Thereafter |  |  | 18,247 |
|  | $ | 31,222 |

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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=6907707&loc=d3e32639-109319 + Details
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