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Income Tax (Tables)
 12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Components of Income Tax Expense (Benefit) The components of income tax expense consisted of the following:
 Years ended December 31,
(In thousands)202220212020
Current tax provision $29,418 $23,388 $22,907 
Deferred tax benefit(435)(2,826)(3,905)
Income tax expense$28,983 $20,562 $19,002 
Segregation of Income Tax Expense (Benefit) Based on Location of Operations The following table presents the components of income tax expense and its segregation based on location of operations:
 Years ended December 31,
(In thousands)202220212020
Income before income tax provision
Puerto Rico$246,049 $148,331 $98,608 
United States273 622 3,953 
Foreign countries21,530 32,752 21,292 
Total income before income tax provision$267,852 $181,705 $123,853 
Current tax provision
Puerto Rico$9,096 $6,792 $7,260 
United States389 137 612 
Foreign countries19,933 16,459 15,035 
Total current tax provision$29,418 $23,388 $22,907 
Deferred tax (benefit) provision
Puerto Rico$4,564 $(2,428)$(2,087)
United States6 109 1,041 
Foreign countries(5,005)(507)(2,859)
Total deferred tax benefit$(435)$(2,826)$(3,905)
Components of Deferred Tax Assets and Liabilities The following table presents the components of the Company’s deferred tax assets and liabilities:
 December 31,
(In thousands)20222021
Deferred tax assets (“DTA”)
Allowance for doubtful accounts$264 $175 
Unearned income4,536 10,475 
Lease liability2,036 2,655 
Share-based compensation1,634 1,181 
Debt issuance costs55 132 
Accrued liabilities5,498 3,263 
Derivative liability29 1,036 
Accrual of contract maintenance cost419 84 
Impairment of asset91 290 
Other1,723 1,596 
Total gross deferred tax assets16,285 20,887 
Deferred tax liabilities (“DTL”)
Capitalized salaries2,321 2,193 
Difference between the assigned values and the tax basis of assets and liabilities recognized in business combinations12,947 7,978 
Right of use asset2,293 2,707 
Other3,134 3,468 
Total gross deferred tax liabilities20,695 16,346 
Deferred tax asset (liability), net$(4,410)$4,541 
Summary of Operating Loss Carryforwards The NOL balance as of December 31, 2022 expires as follows:
(In thousands)
2026$— 
2028722 
20291,558 
20304,206 
20314,328 
20332,852 
Indefinitely1,404 
Reconciliation of Total Amounts of Unrecognized Tax Benefits The following is a tabular reconciliation of the total amounts of UTPs:
 Years ended December 31,
(In thousands)202220212020
Balance, beginning of year$3,951 $5,908 $9,146 
Gross increases—tax positions in prior period62 431 1,335 
Gross decreases—tax positions in prior period(35)(101)(192)
Lapse of statute of limitations(2,498)(2,287)(4,381)
Balance, end of year$1,480 $3,951 $5,908 
Income Tax Expense Differs from Computed Income Tax at Statutory Rates The income tax expense differs from the amount computed by applying the Puerto Rico statutory income tax rate of 37.5% to the income before income taxes as a result of the following:
 Years ended December 31,
(In thousands)202220212020
Computed income tax at statutory rates$100,445 $68,139 $46,445 
Differences in tax rates due to multiple jurisdictions3,347 2,003 839 
Excess tax benefits on share-based compensation348 (1,023)(1,094)
Effect of income subject to tax-exemption grant(34,638)(46,762)(31,347)
Effect of the gain on sale of a business(39,645)— — 
Unrecognized tax (benefit) expense (3,438)(3,388)1,322 
Other, net2,564 1,593 2,837 
Income tax expense$28,983 $20,562 $19,002