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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense | For the years ended December 31, 2021, 2020 and 2019, we recognized income tax expense comprised of the following (in thousands):
| December 31,
| 2021 |  | 2020 |  | 2019
Federal current tax | $ | — |  |  | $ | (256) |  |  | $ | (161) |
State current tax | (2,191) |  |  | (1,608) |  |  | 7,715 |
Other current tax | 18 |  |  | 27 |  |  | 22 |
Federal deferred tax | 9,831 |  |  | (303) |  |  | 3,396 |
State deferred tax | 6,902 |  |  | 3,035 |  |  | (4,743) |
Income tax expense | $ | 14,560 |  |  | $ | 895 |  |  | $ | 6,229 |
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,
| 2021 |  | 2020 |  | 2019
Federal tax | $ | 12,365 |  |  |  |  | $ | (179) |  |  |  |  | $ | 6,231 |  |  |
State franchise tax, net of federal benefit | 4,198 |  |  |  |  | 779 |  |  |  |  | 3,891 |  |  |
Non deductible expenses | 198 |  |  |  |  | 301 |  |  |  |  | 674 |  |  |
Noncontrolling interests in partnerships | (4,114) |  |  |  |  | (2,748) |  |  |  |  | (1,824) |  |  |
Changes in valuation allowance | (249) |  |  |  |  | (33) |  |  |  |  | (462) |  |  |
Return to provision | (2,530) |  |  |  |  | (2,252) |  |  |  |  | (1,324) |  |  |
PPP Loan | — |  |  |  |  | (850) |  |  |  |  | — |  |  |
Deferred true-ups and other | 5,013 |  |  |  |  | 4,839 |  |  |  |  | (761) |  |  |
Uncertain tax provisions | (321) |  |  |  |  | 1,036 |  |  |  |  | (217) |  |  |
Other | — |  |  |  |  | 2 |  |  |  |  | 21 |  |  |
Income tax expense | $ | 14,560 |  |  |  |  | $ | 895 |  |  |  |  | $ | 6,229 |  |  |
Schedule of Deferred Tax Assets and Liabilities | Our deferred tax assets and liabilities comprise the following (in thousands):
| December 31,
Deferred tax assets: | 2021 |  | 2020
Net operating losses | $ | 57,663 |  |  | $ | 59,154 |
Accrued expenses | 3,275 |  |  | 3,948 |
Operating lease liability | 141,440 |  |  | 124,139 |
Equity compensation | 2,993 |  |  | 1,903 |
Allowance for doubtful accounts | 2,711 |  |  | 21,284 |
Other | 7,532 |  |  | 11,512 |
Valuation allowance | (5,066) |  |  | (5,315) |
Total Deferred Tax Assets | $ | 210,548 |  |  | $ | 216,625 |
Deferred tax liabilities: |  |  |
Property and equipment | (12,134) |  |  | (24,298) |
Goodwill | (33,973) |  |  | (28,457) |
Intangibles | (9,133) |  |  | (9,608) |
Operating lease right-of-use asset | (128,868) |  |  | (112,956) |
Other | (11,587) |  |  | (6,619) |
Total Deferred Tax Liabilities | $ | (195,695) |  |  | $ | (181,938) |
Net Deferred Tax Asset | $ | 14,853 |  |  | $ | 34,687 |
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,
| 2021 |  | 2020 |  | 2019
Balance at beginning of year | $ | 5,484 |  |  | $ | 4,320 |  |  | $ | 4,629 |
Increases related to prior year tax positions | 317 |  |  | 1,382 |  |  | (34) |
Increases related to current year tax positions | — |  |  | 3 |  |  | 119 |
Expiration of the statute of limitations for the assessment of taxes | (713) |  |  | (221) |  |  | (393) |
Increase (decrease) related to change in rate | — |  |  | — |  |  | (1) |
Balance at end of year | $ | 5,088 |  |  | $ | 5,484 |  |  | $ | 4,320 |

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