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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Income tax expense (benefit) | The benefit (provision) for income taxes is comprised of the following:
| For the Years Ended December 31,
(in thousands) | 2017 |  | 2016 |  | 2015
Federal: |  |  |  |  |
Current | $ | 2,200 |  |  | $ | (12 | ) |  | $ | 49 |
Deferred | 15,310 |  |  | (3,248 | ) |  | 95,259 |
Total Federal | 17,510 |  |  | (3,260 | ) |  | 95,308 |
State: |  |  |  |  |  |  |  |
Current | (995 | ) |  | (2,118 | ) |  | (3,099 | )
Deferred (included in Federal above) | — |  |  | — |  |  | — |
Total State | (995 | ) |  | (2,118 | ) |  | (3,099 | )
Total | $ | 16,515 |  |  | $ | (5,378 | ) |  | $ | 92,209 |
Reconciliation of the benefit for income taxes to the amount computed at the U.S. Federal statutory rate | A reconciliation of the benefit (provision) for income taxes to the amount computed at the U.S. Federal statutory rate of 35% is as follows:
| For the Years Ended December 31,
(in thousands) | 2017 |  | 2016 |  | 2015
Tax benefit at U.S. statutory rate | $ | 205,777 |  |  | $ | 139,657 |  |  | $ | 192,390 |
Impact of the Tax Act | 114,716 |  |  | — |  |  | — |
State taxes, net of federal income tax | 24,891 |  |  | 11,788 |  |  | 18,323 |
Tax credits | 1,908 |  |  | 6,163 |  |  | 3,937 |
Valuation allowance | (246,037 | ) |  | (142,862 | ) |  | (111,797 | )
Goodwill impairment | (78,515 | ) |  | (10,789 | ) |  | (7,856 | )
Stock compensation | (4,093 | ) |  | (5,716 | ) |  | — |
Other, net | (851 | ) |  | (1,831 | ) |  | (1,626 | )
Meals and entertainment | (726 | ) |  | (868 | ) |  | (1,090 | )
Return to provision | (555 | ) |  | (920 | ) |  | (72 | )
Total | $ | 16,515 |  |  | $ | (5,378 | ) |  | $ | 92,209 |
Components of deferred tax assets and liabilities | Significant components of the Company's deferred tax assets and liabilities are as follows:
| As of December 31,
(in thousands) | 2017 |  | 2016
Deferred income tax assets: |  |  |
Capital and financing lease obligations | $ | 264,255 |  |  | $ | 862,038 |
Operating loss carryforwards | 288,469 |  |  | 319,948 |
Accrued expenses | 66,123 |  |  | 109,283 |
Deferred lease liability | 52,869 |  |  | 93,358 |
Tax credits | 49,556 |  |  | 49,550 |
Intangible assets | 14,493 |  |  | 20,272 |
Deferred gain on sale leaseback | 1,844 |  |  | 4,233 |
Prepaid revenue | 1,825 |  |  | 2,626 |
Investment in unconsolidated ventures | 2,861 |  |  | — |
Other | 660 |  |  | — |
Total gross deferred income tax asset | 742,955 |  |  | 1,461,308 |
Valuation allowance | (336,087 | ) |  | (264,305 | )
Net deferred income tax assets | 406,868 |  |  | 1,197,003 |
Deferred income tax liabilities: |  |  |  |  |
Property, plant and equipment | (477,512 | ) |  | (1,209,595 | )
Investment in unconsolidated ventures | — |  |  | (66,678 | )
Other | — |  |  | (1,376 | )
Total gross deferred income tax liability | (477,512 | ) |  | (1,277,649 | )
Net deferred tax liability | $ | (70,644 | ) |  | $ | (80,646 | )
Schedule of impact from Tax Cuts and Jobs Act | A summary of the effect of the Tax Act is as follows:
| For the Year Ended
(in thousands) | December 31, 2017
Rate change - decrease in net deferred tax assets | $ | 108,070 |
Rate change - decrease in valuation allowance | (172,235 | )
Impact on net operating loss usage | (50,551 | )
Reduction of deferred tax asset - AMT credits | 2,361 |
Total impact of the Tax Act on the Company's deferred taxes position | (112,355 | )
Realization of AMT credits | (2,361 | )
Net impact of the Tax Act on the Company's effect tax rate | $ | (114,716 | )
Summary of valuation allowance | A summary of the change in the Company's valuation allowance is as follows:
| For the Year Ended
(in thousands) | December 31, 2017
Increase in valuation allowance before consideration of the Tax Act | $ | 246,037 |
Increase due to the adoption of ASU 2016-09 | 48,531 |
Total increase in valuation allowance | 294,568 |
Tax Act rate change - decrease in valuation allowance | (172,235 | )
Impact on net operating loss usage | (50,551 | )
Total decrease in valuation allowance due to Tax Act | (222,786 | )
Total increase in valuation allowance | $ | 71,782 |
Reconciliation of the unrecognized tax benefits | A reconciliation of the unrecognized tax benefits is as follows:
| For the Years Ended December 31,
(in thousands) | 2017 |  | 2016
Balance at January 1, | $ | 29,160 |  |  | $ | 30,236 |
Additions for tax positions related to the current year | 184 |  |  | — |
Additions for tax positions related to prior years | — |  |  | 30 |
Reductions for the Impact of the Tax Act | (10,859 | ) |  | — |
Reductions for tax positions related to prior years | (24 | ) |  | (1,106 | )
Balance at December 31, | $ | 18,461 |  |  | $ | 29,160 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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