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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Summary of Components of Income Tax Provision

The components of the income tax provision (benefit) are as follows (in thousands):

		December 31,
		2020				2019				2018
Federal:
Current		$	(16,610	)		$	63,697			$	65,403
Deferred			28,719				(45,660	)			(29,667	)
			12,109				18,037				35,736
State:
Current			(2,954	)			8,561				15,185
Deferred			7,573				(10,022	)			(6,227	)
			4,619				(1,461	)			8,958
Total		$	16,728			$	16,576			$	44,694

Schedule of Differences Between Effective Rate and United States Federal Income Tax Statutory Rate

The differences between the effective rate and the United States federal income tax statutory rate are as follows:

		December 31,
		2020				2019				2018
Tax at statutory rate			21.00	%			21.00	%			21.00	%
State income tax, net of federal benefit			24.34				6.45				4.41
Non-deductible expenses			60.44				3.98				0.85
Equity compensation adjustments			98.61				6.45				0.78
Change in accrual estimates relating to uncertain tax positions			4.22				(9.63	)			(0.84	)
Change in valuation allowance			23.67				0.39				—
Other, net			1.71				(0.45	)			1.42
Change in tax law			—				—				(0.71	)
Income tax provision			233.99	%			28.19	%			26.91	%

Significant Components of Deferred Income Tax Assets and Liabilities

All of the Company’s deferred tax assets and liabilities are classified as long-term. The significant components of deferred income tax assets and liabilities are as follows (in thousands):

		December 31,
		2020				2019
Allowance for uncollectible accounts		$	79,755			$	170,123
Reserves and accruals			64,445				54,685
Stock-based compensation			7,517				11,493
Operating loss and other carryforwards			16,767				6,691
Capital loss carryforwards			447,854				17,082
Operating lease assets			15,042				15,389
Property and equipment			3,044				3,986
Other			571				—
Deferred tax assets before valuation allowance			634,995				279,449
Less: Valuation allowance			(458,708	)			(19,286	)
Deferred tax assets, net of valuation allowance			176,287				260,163
Gross deferred tax liabilities:
Amortization			(152,969	)			(144,587	)
Accounting method changes			(16,352	)			(71,532	)
Operating lease liabilities			(14,057	)			(13,405	)
Other			(183	)			(463	)
Total deferred tax liabilities			(183,561	)			(229,987	)
Net deferred tax (liabilities) assets		$	(7,274	)		$	30,176

Schedule of Activity Related to Gross Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s liability for uncertain tax positions for the years ended December 31, 2020, 2019 and 2018 (in thousands):

		Years Ended December 31,
		2020				2019				2018
Balance at beginning of year		$	7,409			$	11,185			$	10,972
Increases related to prior year tax positions			—				369				385
Decreases related to prior year tax positions			(1,041	)			—				—
Increases related to current year tax positions			100				1,700				2,900
Decreases related to divestitures			(300	)			—				—
Decreases related to lapse of statutes of limitation			—				(5,845	)			(3,072	)
Balance at end of year		$	6,168			$	7,409			$	11,185

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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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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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