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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income (loss) before income tax expense (benefit) was comprised of the following for the periods indicated (in thousands):

	Year Ended December 31,
	2017				2016				2015
United States	$	(167,908	)		$	(128,396	)		$	30,795
Foreign	81,369				(53,326		)		112,634
Income (loss) before income tax expense (benefit)	$	(86,539	)		$	(181,722	)		$	143,429

Income taxes have been provided for based upon the tax laws and rates in the countries in which operations are conducted and income is earned. Components of income tax expense (benefit) consist of the following for the periods indicated (in thousands):

	Year Ended December 31,
	2017				2016				2015
Current
U.S. federal	$	—			$	(13,389	)		$	3,141
U.S. state and local	(15		)		379				(1,424		)
Foreign	10,516				14,903				30,734
Total current	10,501				1,893				32,451
Deferred
U.S. federal	56,621				(25,838		)		8,138
U.S. state and local	2,420				(1,512		)		(3,042		)
Foreign	3,376				(186		)		(228		)
Total deferred	62,417				(27,536		)		4,868
Total income tax expense (benefit)	$	72,918			$	(25,643	)		$	37,319

Schedule of Income before Income Tax, Domestic and Foreign

Foreign taxes were incurred in the following regions for the periods indicated (in thousands):

	Year Ended December 31,
	2017				2016				2015
Latin America	$	5,469			$	1,159			$	6,077
West Africa	3,243				3,687				8,413
Middle East	1,633				1,880				5,474
Europe	1,348				5,132				3,317
Asia Pacific	1,388				1,364				1,454
Other	812				1,495				5,771
Total foreign income tax expense	$	13,893			$	14,717			$	30,506

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the differences between the income tax provision computed at the 35% U.S. statutory rate in effect at December 31, 2017 and the reported provision for income taxes for the periods indicated is as follows (in thousands):

	Year Ended December 31,
	2017				2016				2015
Income tax expense (benefit) at statutory rate	$	(30,289	)		$	(63,603	)		$	50,200
Branch profits tax	(4,871		)		(3,805		)		4,654
State taxes, net of federal benefit	2,405				(674		)		(2,758		)
Restricted stock units tax shortfall	1,651				2,758				1,152
Taxes on foreign earnings at less than the U.S. statutory rate	(22,464		)		30,737				(15,367		)
Effect of tax rate change	23,843				—				—
Tax effect of TRA derecognition	46,874				—				—
Establishment of valuation allowances	51,911				2,644				2,798
Return-to-provision adjustments	3,551				(1,130		)		(854		)
Noncontrolling interest	—				7,367				(2,991		)
Other	307				63				485
Total income tax expense (benefit)	$	72,918			$	(25,643	)		$	37,319

Schedule of Deferred Tax Assets and Liabilities

Significant components of deferred tax assets and liabilities are as follows (in thousands):

	December 31,
	2017				2016
Deferred tax assets
Foreign net operating loss	$	13,023			$	5,442
U.S. net operating loss	52,289				42,578
Research and development credit	297				297
TRA	566				49,775
Intangibles	5,935				6,939
Inventory	1,488				1,161
Investment in partnership	20,248				16,713
Other	419				1,240
Valuation allowance	(60,524		)		(5,442		)
Total deferred tax assets	33,741				118,703
Deferred tax liabilities
Investment in partnership	(23,594		)		(45,022		)
Property and equipment	(4,293		)		(7,898		)
Goodwill	(5,854		)		(7,147		)
Other	(229		)		(278		)
Total deferred liabilities	(33,970		)		(60,345		)
Net deferred tax assets (liabilities)	$	(229	)		$	58,358

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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.

+ 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

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1)(i))
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