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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Taxes |
Schedule of income before income taxes by geographical area | Income before income taxes by geographic area was, for the years ended December 31:
(in thousands) |  | 2019 |  | 2018 |  | 2017
Federal |  | $ | 46,445 |  | $ | 48,393 |  | $ | 33,830
Foreign |  |  | 3,997 |  |  | (5,325) |  |  | (9,190)
|  | $ | 50,442 |  | $ | 43,068 |  | $ | 24,640
Schedule of income tax expense | Income tax expense consisted of the following for the years ended December 31:
(in thousands) |  | 2019 |  | 2018 |  | 2017
Current |  |  |  |  |  |  |  |  |
Federal |  | $ | 6,976 |  | $ | 5,155 |  | $ | 7,020
State |  |  | 3,562 |  |  | 3,310 |  |  | 1,557
|  |  | 10,538 |  |  | 8,465 |  |  | 8,577
Deferred |  |  |  |  |  |  |  |  |
Federal |  |  | 3,010 |  |  | 4,936 |  |  | (1,453)
Foreign |  |  | 874 |  |  | (822) |  |  | (875)
State |  |  | (194) |  |  | (805) |  |  | (2,763)
|  |  | 3,690 |  |  | 3,309 |  |  | (5,091)
Income tax expense |  | $ | 14,228 |  | $ | 11,774 |  | $ | 3,486
Schedule of effective tax rate reconciliation | The differences between the U.S. federal statutory tax rate and the Company’s effective tax rate for operations were as follows for the years ended December 31:
|  | 2019 |  | 2018 |  | 2017 |
U.S federal statutory rate |  | 21.0 | % | 21.0 | % | 35.0 | %
Deferred balance adjustments due to Tax Act, net |  | — |  | — |  | (31.6) |
State income taxes, net of U.S. federal income tax expense |  | 4.7 |  | 5.2 |  | 5.3 |
Change in valuation allowance |  | (0.3) |  | 1.2 |  | 6.4 |
Domestic production/manufacturing deduction |  | — |  | — |  | (1.6) |
Tax differential on foreign earnings |  | 0.4 |  | (0.5) |  | 3.2 |
Deferred state tax adjustments, net |  | — |  | — |  | (2.4) |
Non-deductible meals and entertainment |  | 0.8 |  | 0.8 |  | 1.7 |
Stock compensation excess tax benefits |  | 0.1 |  | (0.1) |  | (3.1) |
Uncertain tax positions |  | (0.4) |  | 0.1 |  | 2.0 |
Provision to return adjustments, net |  | 0.2 |  | (0.2) |  | (0.3) |
Global intangible low tax income |  | 0.3 |  | — |  | — |
Non-controlling interest |  | 0.9 |  | (0.5) |  | — |
Other income, net |  | 0.5 |  | 0.3 |  | (0.5) |
Effective rate |  | 28.2 | % | 27.3 | % | 14.1 | %
Schedule of net deferred tax assets and (liabilities) | The net deferred tax assets and (liabilities) arising from temporary differences was as follows at December 31:
(in thousands) |  | 2019 |  | 2018
Deferred income tax assets: |  |  |  |  |  |
Self insurance reserves |  | $ | 4,458 |  | $ | 4,299
Contract loss reserves |  |  | 642 |  |  | 350
Stock-based awards |  |  | 1,164 |  |  | 1,143
Bonus |  |  | 4,904 |  |  | 3,271
Operating lease liabilities |  |  | 5,850 |  |  | —
Non-U.S. operating loss |  |  | 5,499 |  |  | 5,641
Other |  |  | 3,439 |  |  | 1,958
Total deferred income tax assets before valuation allowances |  |  | 25,956 |  |  | 16,662
Less: valuation allowances |  |  | (2,508) |  |  | (2,672)
Total deferred income tax assets |  |  | 23,448 |  |  | 13,990
Deferred income tax liabilities: |  |  |  |  |  |
Property and equipment – tax over book depreciation |  |  | (32,220) |  |  | (26,030)
Intangible assets – tax over book amortization |  |  | (1,856) |  |  | (1,890)
Right-of-use operating lease assets |  |  | (5,850) |  |  | —
Non-U.S. deferred income tax liabilities |  |  | (2,280) |  |  | (1,443)
Other |  |  | (2,187) |  |  | (2,025)
Total deferred income tax liabilities |  |  | (44,393) |  |  | (31,388)
Net deferred income taxes |  | $ | (20,945) |  | $ | (17,398)
Schedule of liability for unrecognized tax benefits reconciliation | The following is a reconciliation of the beginning and ending liability for unrecognized tax benefits at December 31:
(in thousands) |  | 2019 |  | 2018
Balance at beginning of period |  | $ | 327 |  | $ | 751
Gross increases in current period tax positions |  |  | 31 |  |  | 25
Settlements with taxing authorities |  |  | (88) |  |  | —
Reductions in tax positions due to lapse of statutory limitations |  |  | (118) |  |  | (8)
Reclass from unrecognized tax benefits to deferred tax liability |  |  | — |  |  | (441)
Balance at end of period |  |  | 152 |  |  | 327
Accrued interest and penalties at end of period |  |  | 24 |  |  | 48
Total liability for unrecognized tax benefits |  | $ | 176 |  | $ | 375

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