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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Domestic and Foreign Income Taxes | The components of income before income taxes are as follows:
| Year Ended December 31,
| 2018 |  | 2017 |  | 2016
Domestic | $ | 46,542 |  |  | $ | 29,792 |  |  | $ | 19,874 |
Foreign | (4,152 | ) |  | (1,075 | ) |  | (3,507 | )
Income before (benefit) provision for income taxes | $ | 42,390 |  |  | $ | 28,717 |  |  | $ | 16,367 |
Income Tax Provision (Benefit) | The components of the (benefit) provision for income taxes are as follows:
| Year Ended December 31,
| 2018 |  | 2017 |  | 2016
Current: |  |  |  |  |  |  |  |
Federal | $ | (1,888 | ) |  | $ | (1,055 | ) |  | $ | 1,304 |
State | 1,176 |  |  | 671 |  |  | 303 |
Foreign | 30 |  |  | 161 |  |  | (106 | )
| (682 | ) |  | (223 | ) |  | 1,501 |
Deferred: |  |  |  |  |  |  |  |
Federal | 2,662 |  |  | (6,683 | ) |  | 2,341 |
State | 2,530 |  |  | 1,853 |  |  | 106 |
Foreign | 303 |  |  | 262 |  |  | 422 |
| 5,495 |  |  | (4,568 | ) |  | 2,869 |
| $ | 4,813 |  |  | $ | (4,791 | ) |  | $ | 4,370 |
Deferred Income Tax Assets and Liabilities | Deferred tax assets and liabilities consist of the following:
| December 31,
| 2018 |  | 2017
Deferred tax assets: |  |  |  |  |
Compensation accruals | $ | 3,489 |  |  | $ | 3,042 |
Reserves | 2,940 |  |  | 2,149 |
Other | 127 |  |  | — |
Net operating losses | 10,010 |  |  | 10,099 |
Interest rate swaps | 666 |  |  | 866 |
Energy efficiency | 28,911 |  |  | 22,716 |
Interest limitation | 3,292 |  |  | — |
Deferred revenue | 1,943 |  |  | 815 |
Gross deferred income tax assets | 51,378 |  |  | 39,687 |
Valuation allowance | (7,931 | ) |  | (7,534 | )
Total deferred income tax assets | $ | 43,447 |  |  | $ | 32,153 |
Deferred tax liabilities: |  |  |  |  |
Depreciation | $ | (37,107 | ) |  | $ | (24,178 | )
Deferred effect of derivative liability and ASU 2016-09 adoption | (475 | ) |  | — |
Canadian capital cost, allowance and amortization | (1,974 | ) |  | (3,156 | )
United Kingdom goodwill amortization | (755 | ) |  | (802 | )
Outside basis difference | (7,488 | ) |  | (4,408 | )
Other | — |  |  | (193 | )
Total deferred income tax liabilities | (47,799 | ) |  | (32,737 | )
Deferred income tax liabilities, net | $ | (4,352 | ) |  | $ | (584 | )
Reconciliation of Effective Tax Rates | The following is a reconciliation of the effective tax rates:
| Year Ended December 31,
| 2018 |  | 2017 |  | 2016
Income before (benefit) provision for income taxes | $ | 42,390 |  |  | $ | 28,717 |  |  | $ | 16,367 |
Federal statutory tax expense | $ | 8,902 |  |  | $ | 10,048 |  |  | $ | 5,728 |
State income taxes, net of Federal benefit | 3,071 |  |  | 1,584 |  |  | 678 |
Net state impact of deferred rate change | 174 |  |  | 327 |  |  | (110 | )
Non deductible expenses | 982 |  |  | 1,473 |  |  | 670 |
Impact of reserve for uncertain tax positions | 879 |  |  | 42 |  |  | (411 | )
Stock-based compensation expense | (441 | ) |  | 116 |  |  | 306 |
Energy efficiency preferences | (8,636 | ) |  | (6,416 | ) |  | (4,130 | )
Foreign items and rate differential | (41 | ) |  | 139 |  |  | 516 |
Tax rate change | — |  |  | (13,948 | ) |  | — |
Valuation allowance | 641 |  |  | 424 |  |  | 213 |
Miscellaneous | (718 | ) |  | 1,420 |  |  | 910 |
| $ | 4,813 |  |  | $ | (4,791 | ) |  | $ | 4,370 |
Effective tax rate: |  |  |  |  |  |  |
Federal statutory rate expense | 21.0 | % |  | 35.0 | % |  | 35.0 | %
State income taxes, net of Federal benefit | 7.2 | % |  | 5.5 | % |  | 4.1 | %
Net state impact of deferred rate change | 0.4 | % |  | 1.1 | % |  | (0.7 | )%
Non deductible expenses | 2.3 | % |  | 5.1 | % |  | 4.1 | %
Impact of reserve for uncertain tax positions | 2.1 | % |  | 0.1 | % |  | (2.5 | )%
Stock-based compensation expense | (1.0 | )% |  | 0.4 | % |  | 1.9 | %
Energy efficiency preferences | (20.4 | )% |  | (22.3 | )% |  | (25.2 | )%
Foreign items and rate differential | (0.1 | )% |  | 0.5 | % |  | 3.2 | %
Tax rate change | — | % |  | (48.6 | )% |  | — | %
Valuation allowance | 1.5 | % |  | 1.5 | % |  | 1.3 | %
Miscellaneous | (1.6 | )% |  | 4.9 | % |  | 5.5 | %
| 11.4 | % |  | (16.7 | )% |  | 26.7 | %
Unrecognized Tax Benefits | A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows:
| Year Ended December 31,
| 2018 |  | 2017
Balance, beginning of year | $ | 600 |  |  | $ | 600 |
Additions for current year tax positions | 300 |  |  |
Additions for prior year tax positions | 900 |  |  | — |
Settlements paid to tax authorities | — |  |  | — |
Reductions of prior year tax positions | (200 | ) |  | — |
Balance, end of year | $ | 1,600 |  |  | $ | 600 |

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