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Income Taxes (Notes) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Income Taxes | Income Taxes The provision for income taxes consists of the following:
| 2016 |  | 2015 |  | 2014
Current: |  |  |  |  |
Federal | $ | 24,139 |  |  | $ | 8,319 |  |  | $ | 33,631 |
State | 3,052 |  |  | 1,242 |  |  | 4,306 |
| 27,191 |  |  | 9,561 |  |  | 37,937 |
Deferred: |  |  |  |  |  |  |  |
Federal | 3,256 |  |  | 12,477 |  |  | (2,102 | )
State | 269 |  |  | 2,054 |  |  | (919 | )
| 3,525 |  |  | 14,531 |  |  | (3,021 | )
| $ | 30,716 |  |  | $ | 24,092 |  |  | $ | 34,916 |
The tax benefit associated with the exercise of stock options and the vesting of non-vested shares recorded to additional paid in capital during the years ended December 31, 2016, 2015 and 2014 were $1,732, $5,413 and $2,109, respectively, and are reflected as an increase in additional paid-in capital in the accompanying consolidated statements of shareholders’ equity. The historical income tax expense differs from the amounts computed by applying the federal statutory rate of 35.0% to income before income taxes as follows:
| 2016 |  | 2015 |  | 2014
Tax expense at the statutory rate | $ | 20,435 |  |  | $ | 27,883 |  |  | $ | 33,630 |
State income taxes, net of federal benefit | 2,229 |  |  | 2,178 |  |  | 1,879 |
Non-deductible transaction costs | — |  |  | 394 |  |  | — |
Incentive stock options | (88 | ) |  | (120 | ) |  | (96 | )
Other permanent differences | 474 |  |  | 216 |  |  | 186 |
TQI goodwill impairment | 8,990 |  |  | — |  |  | — |
Deferred tax asset valuation allowance | (2 | ) |  | (11 | ) |  | 39 |
Federal qualified property deductions | (1,311 | ) |  | (6,066 | ) |  | — |
Federal income tax credits | — |  |  | (732 | ) |  | (533 | )
Other | (11 | ) |  | 350 |  |  | (189 | )
| $ | 30,716 |  |  | $ | 24,092 |  |  | $ | 34,916 |
Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax liabilities and assets are as follows:
| December 31, 2016 |  | December 31, 2015
Deferred tax assets: |  |  |
Accrued expenses | $ | 9,647 |  |  | $ | 11,952 |
Allowance for doubtful accounts | 662 |  |  | 936 |
Share-based compensation | 5,005 |  |  | 5,242 |
Accruals for income tax contingencies | 252 |  |  | 268 |
Net operating loss carryforwards | 10,231 |  |  | 13,620 |
Total deferred tax assets | 25,797 |  |  | 32,018 |
Valuation allowance | (282 | ) |  | (284 | )
Total deferred tax assets, net of valuation allowance | 25,515 |  |  | 31,734 |
Deferred tax liabilities: |  |  |
Tax over book depreciation | 29,416 |  |  | 28,027 |
Intangible assets | 17,588 |  |  | 25,399 |
Prepaid expenses deductible when paid | 4,862 |  |  | 5,018 |
Goodwill | 15,520 |  |  | 13,166 |
Total deferred tax liabilities | 67,386 |  |  | 71,610 |
Net deferred tax liabilities | $ | (41,871 | ) |  | $ | (39,876 | )
Total income tax payments, net of refunds, during fiscal years 2016, 2015 and 2014 were $10,628, $25,264 and $30,087, respectively. As a result of the Towne acquisition the Company has approximately $27,050 and $36,034 of federal net operating losses as of December 31, 2016 and 2015 respectively, that will expire between 2020 and 2030. The Company expects to be able to fully utilize these federal net operating losses before they expire. At December 31, 2016 and 2015, the Company had state net operating loss carryforwards of $18,155 and $23,595, respectively, that will expire between 2016 and 2030. Also, the use of these state net operating losses is limited to the future taxable income of separate legal entities. Based on expectations of future taxable income, management believes that it is more likely than not that the results of operations for certain separate legal entities will not generate sufficient taxable income to realize portions of these net operating loss benefits for state loss carryforwards. As a result, a valuation allowance has been provided for the state loss carryforwards for these specific legal entities. The valuation allowance on these state loss carryforwards decreased $2 during 2016, but the valuation allowance increased $11 during 2015. Income Tax Contingencies The Company, or one of its subsidiaries, files income tax returns in the U.S. federal jurisdiction, various states and Canada. With a few exceptions, the Company is no longer subject to U.S. federal, state and local, or Canadian examinations by tax authorities for years before 2012. A reconciliation of the beginning and ending amount of unrecognized tax benefit is as follows:
| Liability for
| Unrecognized Tax
| Benefits
Balance at December 31, 2013 | $ | 1,339 |
Reductions for settlement with state taxing authorities | (697 | )
Additions for tax positions of prior years - TQI | 63 |
Additions for tax positions of current year | 66 |
Balance at December 31, 2014 | 771 |
Reductions for settlement with state taxing authorities | (64 | )
Additions for tax positions of current year | 66 |
Balance at December 31, 2015 | 773 |
Reductions for settlement with state taxing authorities | (247 | )
Additions for tax positions of current year | 56 |
Balance at December 31, 2016 | $ | 582 |
Included in the liability for unrecognized tax benefits at December 31, 2016 and December 31, 2015 are tax positions of $582 and $773, respectively, which represents tax positions where the realization of the ultimate benefit is uncertain and the disallowance of which would affect the Company’s annual effective income tax rate. Included in the liability for unrecognized tax benefits at December 31, 2016 and December 31, 2015, are accrued penalties of $103 and $156, respectively. The liability for unrecognized tax benefits at December 31, 2016 and December 31, 2015 also included accrued interest of $184 and $371, respectively.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + 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)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32559-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319 Reference 4: 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 Reference 5: 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=65882285&loc=d3e32537-109319 + Details
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