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Income Taxes Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Income (loss) from continuing operations before income taxes | Income (loss) from operations before income taxes consisted of the following:
| (Dollars in thousands)
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
United States | $ | 10,159 |  |  | $ | (708 | ) |  | $ | 3,583 |
Canada | (65 | ) |  | (823 | ) |  | (2,431 | )
| $ | 10,094 |  |  | $ | (1,531 | ) |  | $ | 1,152 |
Components of provision (benefit) for income taxes | Provision (benefit) for income taxes from operations for the years ended December 31, consisted of the following:
| (Dollars in thousands)
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
Current income tax expense (benefit): |  |  |  |  |
U.S. federal | $ | 296 |  |  | $ | 97 |  |  | $ | (461 | )
U.S. state | 129 |  |  | (33 | ) |  | 75 |
Canada | 1,209 |  |  | 3 |  |  | 1,241 |
Total | $ | 1,634 |  |  | $ | 67 |  |  | $ | 855 |
Deferred income tax expense (benefit): |  |  |  |  |
U.S. federal | $ | (17,971 | ) |  | $ | — |  |  | $ | — |
U.S. state | (3,257 | ) |  | 31 |  |  | — |
Canada | — |  |  | — |  |  | — |
Total | $ | (21,228 | ) |  | $ | 31 |  |  | $ | — |
Total income tax expense (benefit): |  |  |  |  |
U.S. federal | $ | (17,675 | ) |  | $ | 97 |  |  | $ | (461 | )
U.S. state | (3,128 | ) |  | (2 | ) |  | 75 |
Canada | 1,209 |  |  | 3 |  |  | 1,241 |
Total | $ | (19,594 | ) |  | $ | 98 |  |  | $ | 855 |
Reconciliation between effective income tax rate and statutory federal rate | The reconciliation between the effective income tax rate and the statutory federal rate for operations was as follows:
| Year Ended December 31,
| 2017 |  | 2016 |  | 2015
Statutory federal rate | 35.0 | % |  | 35.0 | % |  | 35.0 | %
Increase (decrease) resulting from: |  |  |  |  |
Change in valuation allowance - reversal | (210.5 | ) |  | — |  |  | — |
Change in valuation allowance - federal tax rate change | (126.4 | ) |  | — |  |  | — |
Change in valuation allowance - current period activity | (65.7 | ) |  | 14.5 |  |  | (86.4 | )
Federal tax rate change | 126.4 |  |  | — |  |  | — |
Foreign income inclusion | 29.2 |  |  | — |  |  | — |
Change in uncertain tax positions | 7.7 |  |  | 0.6 |  |  | 56.2 |
State and local taxes, net | 4.7 |  |  | (17.4 | ) |  | 10.4 |
Alternative minimum tax | 3.6 |  |  | (6.3 | ) |  | 7.6 |
Meals & entertainment | 1.4 |  |  | (9.0 | ) |  | 11.6 |
Executive life insurance | 0.9 |  |  | (3.1 | ) |  | 2.4 |
Provision to return differences | (0.7 | ) |  | (4.5 | ) |  | 24.4 |
Captive insurance income | 0.3 |  |  | (3.0 | ) |  | — |
Foreign tax rate differential | 0.1 |  |  | (14.3 | ) |  | 17.9 |
Other items, net | (0.1 | ) |  | 1.1 |  |  | (4.9 | )
Provision for income taxes (benefit) | (194.1 | )% |  | (6.4 | )% |  | 74.2 | %
Deferred tax assets and liabilities | Deferred income tax assets and liabilities contain the following temporary differences:
| (Dollars in thousands)
| December 31,
| 2017 |  | 2016
Deferred tax assets: |  |  |
Net operating loss carryforward | $ | 12,120 |  |  | $ | 17,518 |
Compensation and benefits | 7,828 |  |  | 12,126 |
Inventory reserve | 1,689 |  |  | 2,750 |
Capital loss carryforward | 1,326 |  |  | 2,210 |
Accounts receivable reserve | 130 |  |  | 183 |
Other | 1,155 |  |  | 1,770 |
Total deferred tax assets | 24,248 |  |  | 36,557 |
Deferred tax liabilities: |  |  |
Intangible assets | 3,115 |  |  | — |
Property, plant and equipment | 41 |  |  | 433 |
Other | 403 |  |  | 688 |
Total deferred liabilities | 3,559 |  |  | 1,121 |
Net deferred tax assets before valuation allowance | 20,689 |  |  | 35,436 |
Valuation allowance | (2,556 | ) |  | (35,416 | )
Net deferred tax assets | $ | 18,133 |  |  | $ | 20 |
Reconciliation of the beginning and ending amount of unrecognized tax benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| (Dollars in thousands)
| December 31,
| 2017 |  | 2016
Balance at beginning of year | $ | 3,249 |  |  | $ | 3,136 |
Additions for tax positions of current year | 865 |  |  | 544 |
Additions for tax positions of prior years | 141 |  |  | 116 |
Reductions for tax positions of prior year | — |  |  | (547 | )
Balance at end of year | $ | 4,255 |  |  | $ | 3,249 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=65882285&loc=SL6600010-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32840-109319 + Details
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