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INCOME TAXES - Deferred Income Taxes (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2020
--- | --- | --- | ---
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ 6,715 | $ 7,267 |
Capital loss carryforwards | 3,114 |  |
Inventories, net | 3,234 | 2,663 |
Warranty reserve | 595 | 783 |
Trade receivables | 1,737 | 719 |
Profits interest units | 2,581 | 1,885 |
Section 163(j) | 2,345 |  |
Accrued expenses | 509 | 352 |
Transaction costs | 1,052 | 1,211 |
Future branch taxes | (1,691) | (1,820) |
Other | 2,082 | 1,335 |
Gross deferred tax assets | 22,273 | 14,395 |
Valuation allowance | (3,114) |  | $ (12,704)
Total deferred tax asset | 19,159 | 14,395 |
Less: Foreign deferred tax benefit | (7,485) | (7,762) |
Total domestic deferred tax asset | 11,674 | 6,633 |
Deferred tax liabilities: |  |  |
Intangible assets | (45,150) | (49,257) |
Property and equipment, net | (5,656) | (6,078) |
Prepaid expenses and other | (644) | (1,161) |
Investments in partnerships | (312) | (318) |
Total deferred tax liabilities | (51,762) | (56,814) |
Net deferred tax liabilities | $ (40,088) | $ (50,181) |

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