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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | For the years ended December 31, 2022, 2021 and 2020, we have the following income (loss) before income taxes (in thousands):
| December 31,
| 2022 |  | 2021 |  | 2020
US Domestic | $ | 59,529 |  |  | $ | 58,806 |  |  | $ | (986) |
Foreign | (16,560) |  |  | 73 |  |  | 132 |
Income (loss) before income taxes | $ | 42,969 |  |  | $ | 58,879 |  |  | $ | (854) |
Schedule of Components of Income Tax Expense | For the years ended December 31, 2022, 2021 and 2020, we recognized income tax expense comprised of the following (in thousands):
| December 31,
| 2022 |  | 2021 |  | 2020
Federal current tax | $ | — |  |  | $ | — |  |  | $ | (256) |
State current tax | 371 |  |  | (2,191) |  |  | (1,608) |
Foreign current tax | 87 |  |  | 18 |  |  | 27 |
Federal deferred tax | 6,470 |  |  | 9,831 |  |  | (303) |
State deferred tax | 5,863 |  |  | 6,902 |  |  | 3,035 |
Foreign deferred tax | (3,430) |  |  | — |  |  | — |
Income tax expense | $ | 9,361 |  |  | $ | 14,560 |  |  | $ | 895 |
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,
| 2022 |  | 2021 |  | 2020
Federal tax | $ | 9,023 |  |  |  |  | $ | 12,365 |  |  |  |  | $ | (179) |  |  |
State franchise tax, net of federal benefit | 595 |  |  |  |  | 4,198 |  |  |  |  | 779 |  |  |
Other Non deductible expenses | 305 |  |  |  |  | (93) |  |  |  |  | 224 |  |  |
Officer Compensation | 759 |  |  |  |  | 291 |  |  |  |  | 77 |  |  |
Noncontrolling interests in partnerships | (4,821) |  |  |  |  | (4,114) |  |  |  |  | (2,748) |  |  |
Changes in valuation allowance | 6,124 |  |  |  |  | (249) |  |  |  |  | (33) |  |  |
Return to provision | 234 |  |  |  |  | (2,530) |  |  |  |  | (2,252) |  |  |
PPP Loan | — |  |  |  |  | — |  |  |  |  | (850) |  |  |
Deferred true-ups and other | (1,451) |  |  |  |  | 5,009 |  |  |  |  | 4,840 |  |  |
Foreign rate differential | (737) |  |  |  |  | 4 |  |  |  |  | (1) |  |  |
Uncertain tax provisions | (749) |  |  |  |  | (321) |  |  |  |  | 1,036 |  |  |
Other differences | 79 |  |  |  |  | — |  |  |  |  | 2 |  |  |
Income tax expense | $ | 9,361 |  |  |  |  | $ | 14,560 |  |  |  |  | $ | 895 |  |  |
Schedule of Deferred Tax Assets and Liabilities | Our deferred tax assets and liabilities comprise the following (in thousands):
| December 31,
Deferred tax assets: | 2022 |  | 2021
Net operating losses | $ | 68,124 |  |  | $ | 57,663 |
Accrued expenses | 3,941 |  |  | 3,275 |
Operating lease liability | 142,347 |  |  | 141,440 |
Equity compensation | 4,387 |  |  | 2,993 |
Allowance for doubtful accounts | 3,071 |  |  | 2,711 |
Other | 6,541 |  |  | 7,532 |
Valuation allowance | (12,095) |  |  | (5,066) |
Total Deferred Tax Assets | $ | 216,316 |  |  | $ | 210,548 |
Deferred tax liabilities: |  |  |
Property and equipment | (9,214) |  |  | (12,134) |
Goodwill | (38,820) |  |  | (33,973) |
Intangibles | (18,640) |  |  | (9,133) |
Operating lease right-of-use asset | (129,802) |  |  | (128,868) |
Outside basis difference | (20,015) |  |  | — |
Other | (9,081) |  |  | (11,587) |
Total Deferred Tax Liabilities | $ | (225,572) |  |  | $ | (195,695) |
Net Deferred Tax (Liability) Asset | $ | (9,256) |  |  | $ | 14,853 |
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,
| 2022 |  | 2021 |  | 2020
Balance at beginning of year | $ | 5,088 |  |  | $ | 5,484 |  |  | $ | 4,320 |
Increases related to prior year tax positions | 55 |  |  | 317 |  |  | 1,382 |
Increases related to current year tax positions | — |  |  | — |  |  | 3 |
Expiration of the statute of limitations for the assessment of taxes | (999) |  |  | (713) |  |  | (221) |
Increase (decrease) related to change in rate | — |  |  | — |  |  | — |
Balance at end of year | $ | 4,144 |  |  | $ | 5,088 |  |  | $ | 5,484 |

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