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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of components of income tax expense

For the years ended December 31, 2019, 2018 and 2017, we recognized income tax expense comprised of the following (in thousands):

	December 31,
	2019				2018				2017
Federal current tax	$	(161	)		$	(765	)		$	871
State current tax	7,715				7,263				4,906
Other current tax	22				20				23
Federal deferred tax	3,396				(2,020		)		21,389
State deferred tax	(4,743		)		(4,104		)		(2,879		)
Income tax expense	$	6,229			$	394			$	24,310

Schedule of reconciliation of income tax expense

A reconciliation of the statutory U.S. federal rate and effective rates is as follows:

	Years Ended December 31,
	2019							2018							2017
Federal tax	$	6,231			21.00	%		$	8,256			21.00	%		$	8,971			34.00	%
State franchise tax, net of federal benefit	3,891				13.12	%		1,332				3.39	%		1,799				6.82	%
Other Non deductible expenses	674				2.27	%		471				1.20	%		91				0.35	%
Noncontrolling interests in partnerships	(1,824		)		(6.15	)%		(1,237		)		(3.15	)%		(687		)		(2.61	)%
Changes in valuation allowance	(462		)		(1.56	)%		1,760				4.48	%		(1,045		)		(3.96	)%
Tax Cuts and Jobs Act	—				—	%		—				—	%		13,527				51.27	%
Gain on change in control	—				—	%		(8,303		)		(21.12	)%		—				—	%
Deferred true-ups and other	(761		)		(2.56	)%		(4,254		)		(10.82	)%		(194		)		(0.74	)%
Other reconciling items	(1,520		)		(5.12	)%		2,369				6.02	%		1,848				7.00	%
Income tax expense	$	6,229			21.00	%		$	394			1.00	%		$	24,310			92.13	%

Schedule of deferred tax assets and liabilities

Our deferred tax assets and liabilities comprise the following (in thousands):

	December 31,
Deferred tax assets:	2019				2018
Net operating losses	$	34,490			$	46,875
Accrued expenses	4,280				3,421
Operating lease liability	126,546				—
Straight-Line rent adjustment	—				9,811
Unfavorable contract liability	—				1,354
Equity compensation	1,374				1,065
Allowance for doubtful accounts	27,220				14,850
Other	4,616				2,815
Valuation allowance	(5,348		)		(5,810		)
Total Deferred Tax Assets	$	193,178			$	74,381
Deferred tax liabilities:
Property and equipment	(6,450		)		(6,194		)
Goodwill	(24,637		)		(19,780		)
Intangibles	(6,669		)		(8,110		)
Operating lease right-of-use asset	(115,364		)		—
Non accrual experience method reserve	—				(1,446		)
Other	(5,510		)		(7,345		)
Total Deferred Tax Liabilities	$	(158,630	)		$	(42,875	)
Net Deferred Tax Asset	$	34,548			$	31,506

Schedule of unrecognized tax benefits

A reconciliation of the total gross amounts of unrecognized tax benefits for the years ended are as follows (in thousands):

	December 31,
	2019				2018				2017
Balance at beginning of year	$	4,629			$	3,615			$	3,861
Increases related to prior year tax positions	(34		)		896				1
Increases related to current year tax positions	119				111				—
Expiration of the statute of limitations for the assessment of taxes	(393		)		—				—
Increase (decrease) related to change in rate	(1		)		7				(247		)
Balance at end of year	$	4,320			$	4,629			$	3,615

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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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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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