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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Income Before Income Taxes

The domestic and foreign components of income before provision for income taxes are as follows for the years ended December 31:

		2020				2019				2018
Domestic		$	68,817			$	87,622			$	74,479
Foreign			5,856				2,551				8,348
Income before income taxes		$	74,673			$	90,173			$	82,827

Income Tax Expense Components

Income tax expense consisted of the following for the years ended December 31:

		2020				2019				2018
Current:
Federal		$	14,645			$	14,123			$	9,700
State			5,198				5,698				4,035
Foreign			1,736				1,537				2,418
Total current			21,579				21,358				16,153
Deferred:
Federal			(1,721	)			320				4,072
State			314				(25	)			1,452
Foreign			(458	)			(418	)			(250	)
Total deferred			(1,865	)			(123	)			5,274
Income tax expense		$	19,714			$	21,235			$	21,427

Deferred Tax Assets (Liabilities)

Deferred tax assets (liabilities) consisted of the following at December 31:

		2020				2019
Deferred Tax Assets
Allowance for bad debt		$	1,687			$	888
Accrued paid time off			2,423				1,671
Foreign net operating loss (NOL) carry forward			957				866
State net operating loss (NOL) carry forward			714				714
Stock option compensation			2,308				2,666
Deferred rent			3,091				3,129
Deferred compensation			4,598				3,902
Foreign tax credits			5,882				4,508
State tax credits			2,108				2,026
Foreign exchange			5,370				3,579
Foreign deferred			650				200
Accrued bonus			4,126				884
Accrued liabilities and other			5,701				4,434
			39,615				29,467
Less: Valuation Allowance			(6,839	)			(5,374	)
Total Deferred Tax Assets			32,776				24,093
Deferred Tax Liabilities
Retention			(1,003	)			(1,395	)
Prepaid expenses			(1,089	)			(1,451	)
Payroll taxes			(489	)			(593	)
Unbilled revenue			(1,451	)			(2,691	)
Depreciation			(1,731	)			(3,112	)
Amortization			(60,392	)			(52,076	)
Deferred gain and other			(951	)			(396	)
Total Deferred Tax Liabilities			(67,106	)			(61,714	)
Total Net Deferred Tax Liability		$	(34,330	)		$	(37,621	)

Unrecognized Tax Benefit Reconciliation

The unrecognized tax benefit reconciliation, excluding penalty and interest, is as follows:

Unrecognized tax benefits at January 1, 2018		$	820
Increase attributable to tax positions taken during the current period			216
Decrease attributable to settlements with taxing authorities			(37	)
Decrease attributable to lapse of statute of limitations			(783	)
Unrecognized tax benefits at December 31, 2018			216
Decrease attributable to tax positions taken during a prior period			(216	)
Unrecognized tax benefits at December 31, 2019			—
Increase attributable to tax positions taken during the current period			811
Unrecognized tax benefits at December 31, 2020		$	811

Effective Income Tax Rate Reconciliation

The Company’s provision for income taxes differs from the federal statutory rate. The differences between the statutory rate and the Company’s provision are as follows:

		2020				2019				2018
Taxes at statutory rate			21.0	%			21.0	%			21.0	%
State taxes, net of federal benefit			5.6	%			5.3	%			5.2	%
Foreign tax rate differential			0.3	%			0.3	%			0.5	%
Executive compensation			2.4	%			0.6	%			1.0	%
Other permanent differences			0.1	%			0.7	%			0.8	%
Prior year tax adjustments			(1.1	)%			(1.0	)%			0.2	%
Unrecognized tax benefits			1.0	%			(0.2	)%			(0.6	)%
Valuation allowance			1.6	%			1.1	%			1.3	%
Equity-based compensation			(3.8	)%			(3.6	)%			(3.0	)%
Tax credits			(0.7	)%			(0.6	)%			(0.5	)%
Taxes at effective rate			26.4	%			23.6	%			25.9	%

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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.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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