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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Schedule of components of the income tax provision (benefit) | The components of the income tax expense (benefit) are as follows (in thousands):
| Year Ended December 31,
| 2016 |  | 2015 |  | 2014
Current income tax expense (benefit): |  |  |  |  |
Federal | $ | 11,519 |  |  | $ | 5,847 |  |  | $ | (371 | )
State | 2,480 |  |  | 1,149 |  |  | (219 | )
Current income tax expense (benefit) | 13,999 |  |  | 6,996 |  |  | (590 | )
Deferred income tax (benefit) provision: |  |  |  |  |
Federal | 3,703 |  |  | (19,676 | ) |  | 63 |
State | 2,664 |  |  | (10,293 | ) |  | 43 |
Deferred income tax (benefit) provision | 6,367 |  |  | (29,969 | ) |  | 106 |
Income tax expense (benefit) | $ | 20,366 |  |  | $ | (22,973 | ) |  | $ | (484 | )
Schedule of reconciliation of total income tax provision to amounts computed by applying statutory federal income tax rate to income (loss) from continuing operations before income taxes | A reconciliation of the income tax expense (benefit) to the amounts computed by applying the statutory federal income tax rate to income (loss) from continuing operations before income taxes is shown as follows (in thousands):
| Year Ended December 31,
| 2016 |  | 2015 |  | 2014
Income tax expense (benefit) at the federal statutory rate of 35% | $ | 18,051 |  |  | $ | 9,920 |  |  | $ | (340 | )
State income taxes, net of effect of federal tax benefit | 4,038 |  |  | 1,480 |  |  | (143 | )
Change in (release of) valuation allowance | (416 | ) |  | (34,409 | ) |  | — |
Research and experimentation tax credit | (2,574 | ) |  | — |  |  | — |
Other, net | 1,267 |  |  | 36 |  |  | (1 | )
Income tax expense (benefit) | $ | 20,366 |  |  | $ | (22,973 | ) |  | $ | (484 | )
Schedule of components of the deferred tax assets and deferred tax liabilities | The tax effects of cumulative temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows (in thousands):
| December 31,
| 2016 |  | 2015
Deferred tax assets: |  |  |
Provision for accrued expenses | $ | 8,056 |  |  | $ | 7,247 |
Net operating loss carryforwards (a) | 8,548 |  |  | 15,036 |
Non-cash compensation expense | 5,699 |  |  | 4,321 |
Goodwill | 1,825 |  |  | 1,825 |
Other | 139 |  |  | 1,544 |
Total gross deferred tax assets | 24,267 |  |  | 29,973 |
Less: valuation allowance (b) | (2,101 | ) |  | (2,341 | )
Total deferred tax assets, net of the valuation allowance | 22,166 |  |  | 27,632 |
Deferred tax liabilities: |  |  |
Intangible and other assets | (2,704 | ) |  | (2,060 | )
Other | (1,071 | ) |  | (453 | )
Total gross deferred tax liabilities | (3,775 | ) |  | (2,513 | )
Net deferred taxes | $ | 18,391 |  |  | $ | 25,119 |
(a) | At December 31, 2016, the Company had pre-tax consolidated federal net operating losses ("NOLs") of $10.9 million. The federal NOLs will expire in 2030. The Company's NOLs will be available to offset taxable income (until such NOLs are either used or expire) subject to the Internal Revenue Code Section 382 annual limitation. In addition, the Company has state NOLs of approximately $221.0 million at December 31, 2016 that will expire at various times between 2017 and 2037.
(b) | The valuation allowance is related to items for which it is "more likely than not" that the tax benefit will not be realized.
Deferred income taxes are presented in the accompanying consolidated balance sheets as follows (in thousands):
| December 31,
| 2016 |  | 2015
Deferred income tax assets | $ | 14,610 |  |  | $ | 20,977 |
Non-current assets of discontinued operations | 3,781 |  |  | 4,142 |
Net deferred taxes | $ | 18,391 |  |  | $ | 25,119 |
Valuation Allowance [Line Items] |
Schedule of the deferred tax valuation allowance reconciliation |
| Year Ended December 31,
| 2016 |  | 2015 |  | 2014
Balance, beginning of the period | $ | 2,341 |  |  | $ | 40,121 |  |  | $ | 49,674 |
Charges to earnings (a) | (240 | ) |  | (37,780 | ) |  | (3,707 | )
Out of period adjustment (b) | — |  |  | — |  |  | (5,846 | )
Balance, end of the period | $ | 2,101 |  |  | $ | 2,341 |  |  | $ | 40,121 |
Schedule of reconciliation of beginning and ending amounts of unrecognized tax benefits, excluding interest and penalties | A reconciliation of the beginning and ending amounts of unrecognized tax benefits, excluding interest and penalties, is as follows (in thousands):
| Year Ended December 31,
| 2016 |  | 2015
Balance, beginning of the period | $ | 19 |  |  | $ | 23 |
Additions based on tax positions of the current year | 550 |  |  | — |
Lapse of statute of limitations | (19 | ) |  | (4 | )
Balance, end of the period | $ | 550 |  |  | $ | 19 |

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- Definition 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=65882285&loc=d3e32639-109319 + Details
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