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Income Taxes - Summary of Net Deferred Tax Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Federal net operating loss carryforwards | $ 0 | $ 2,304
State net operating loss carryforwards | 5,101 | 6,782
Foreign net operating loss carryforwards | 5,653 | 4,888
Deferred revenues | 394 | 205
Bad debt reserves | 276 | 297
Employee benefits | 1,237 | 1,563
Share-based compensation | 660 | 546
Accrued expenses and loss reserves | 2,460 | 1,802
Section 267 adjustment | 3,742 | 0
Other deferred tax assets | 653 | 5,890
Less: Valuation allowances | (1,863) | (1,467)
Total deferred tax asset | 18,313 | 22,810
Deferred tax liabilities: |  |
Trade names | (16,420) | (17,632)
Goodwill | (12,929) | (11,703)
Depreciable and other amortizable assets | (55,028) | (77,127)
Other deferred liabilities | (2,424) | (4,482)
Total deferred tax liability | (86,801) | (110,944)
Net deferred tax liability | $ (68,488) | $ (88,134)

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