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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense | For the years ended December 31, 2020, 2019 and 2018, we recognized income tax expense comprised of the following (in thousands):
| December 31,
| 2020 |  | 2019 |  | 2018
Federal current tax | $ | (256) |  |  | $ | (161) |  |  | $ | (765) |
State current tax | (1,608) |  |  | 7,715 |  |  | 7,263 |
Other current tax | 27 |  |  | 22 |  |  | 20 |
Federal deferred tax | (303) |  |  | 3,396 |  |  | (2,020) |
State deferred tax | 3,035 |  |  | (4,743) |  |  | (4,104) |
Income tax expense | $ | 895 |  |  | $ | 6,229 |  |  | $ | 394 |
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,
| 2020 |  | 2019 |  | 2018
Federal tax | $ | (179) |  |  |  |  | $ | 6,231 |  |  |  |  | $ | 8,256 |  |  |
State franchise tax, net of federal benefit | 779 |  |  |  |  | 3,891 |  |  |  |  | 1,332 |  |  |
Other non deductible expenses | 301 |  |  |  |  | 674 |  |  |  |  | 471 |  |  |
Noncontrolling interests in partnerships | (2,748) |  |  |  |  | (1,824) |  |  |  |  | (1,237) |  |  |
Changes in valuation allowance | (33) |  |  |  |  | (462) |  |  |  |  | 1,760 |  |  |
Return to provision | (2,252) |  |  |  |  | (1,324) |  |  |  |  | 1,494 |  |  |
PPP Loan | (850) |  |  |  |  | — |  |  |  |  | — |  |  |
Gain on change in control | — |  |  |  |  | — |  |  |  |  | (8,303) |  |  |
Deferred true-ups and other | 4,839 |  |  |  |  | (761) |  |  |  |  | (4,254) |  |  |
Uncertain tax provisions | 1,036 |  |  |  |  | (217) |  |  |  |  | 1,046 |  |  |
Other reconciling items | 2 |  |  |  |  | 21 |  |  |  |  | (171) |  |  |
Income tax expense | $ | 895 |  |  |  |  | $ | 6,229 |  |  |  |  | $ | 394 |  |  |
Schedule of Deferred Tax Assets and Liabilities | Our deferred tax assets and liabilities comprise the following (in thousands):
| December 31,
Deferred tax assets: | 2020 |  | 2019
Net operating losses | $ | 59,154 |  |  | $ | 34,490 |
Accrued expenses | 3,948 |  |  | 4,280 |
Operating lease liability | 124,139 |  |  | 126,546 |
Equity compensation | 1,903 |  |  | 1,374 |
Allowance for doubtful accounts | 21,284 |  |  | 27,220 |
Other | 11,512 |  |  | 4,616 |
Valuation allowance | (5,315) |  |  | (5,348) |
Total Deferred Tax Assets | $ | 216,625 |  |  | $ | 193,178 |
Deferred tax liabilities: |  |  |
Property and equipment | (24,298) |  |  | (6,450) |
Goodwill | (28,457) |  |  | (24,637) |
Intangibles | (9,608) |  |  | (6,669) |
Operating lease right-of-use asset | (112,956) |  |  | (115,364) |
Other | (6,619) |  |  | (5,510) |
Total Deferred Tax Liabilities | $ | (181,938) |  |  | $ | (158,630) |
Net Deferred Tax Asset | $ | 34,687 |  |  | $ | 34,548 |
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,
| 2020 |  | 2019 |  | 2018
Balance at beginning of year | $ | 4,320 |  |  | $ | 4,629 |  |  | $ | 3,615 |
Increases related to prior year tax positions | 1,382 |  |  | (34) |  |  | 896 |
Increases related to current year tax positions | 3 |  |  | 119 |  |  | 111 |
Expiration of the statute of limitations for the assessment of taxes | (221) |  |  | (393) |  |  | — |
Increase (decrease) related to change in rate | — |  |  | (1) |  |  | 7 |
Balance at end of year | $ | 5,484 |  |  | $ | 4,320 |  |  | $ | 4,629 |

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