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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The provision for income taxes by location of the taxing jurisdiction for the years ended December 31, 2023, 2022 and 2021 consisted of the following:
| 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |
Federal | $ | 18,444 |  |  | $ | 43,327 |  |  | $ | 27,201 |
State | 4,285 |  |  | 12,026 |  |  | 7,186 |
| 22,729 |  |  | 55,353 |  |  | 34,387 |
Deferred: |  |  |  |  |
Federal | (6,268) |  |  | 6,317 |  |  | 209 |
State | (2,625) |  |  | 1,369 |  |  | 1,212 |
| (8,893) |  |  | 7,686 |  |  | 1,421 |
| $ | 13,836 |  |  | $ | 63,039 |  |  | $ | 35,808 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of income taxes computed at the U.S. federal statutory income tax r ate (21.0% for 2023, 2022 and 2021) to the provision for income taxes reflected in the Company’s Consolidated Statements of Co mprehensive Income for the years ended December 31, 2023, 2022 and 2021 is as follows:
| 2023 |  | 2022 |  | 2021
Tax expense at the statutory rate | $ | 11,894 |  |  | $ | 50,915 |  |  | $ | 29,964 |
State income taxes, net of federal income tax benefit | 1,561 |  |  | 10,189 |  |  | 6,910 |
Share-based compensation | (537) |  |  | (840) |  |  | (933) |
Other permanent differences | (36) |  |  | (30) |  |  | 31 |
Non-deductible compensation | 1,190 |  |  | 1,435 |  |  | 293 |
Change in income tax contingency reserves | — |  |  | — |  |  | (260) |
Federal income tax credits | (34) |  |  | (107) |  |  | (76) |
Other | (202) |  |  | 1,477 |  |  | (121) |
| $ | 13,836 |  |  | $ | 63,039 |  |  | $ | 35,808 |
Schedule of Significant Components of Deferred Tax Assets and Liabilities | The significant components of the deferred tax assets and liabilities at December 31, 2023 and 2022 were as follows:
| December 31, 2023 |  | December 31, 2022 |  |
Deferred tax assets: |  |  |  |  |
Accrued expenses | $ | 12,006 |  |  | $ | 13,743 |  |  |
Allowance for doubtful accounts | 565 |  |  | 822 |  |  |
Operating lease liabilities | 29,658 |  |  | 37,599 |  |  |
Due diligence and transaction costs | 13,953 |  |  | — |  |  |
Share-based compensation | 4,995 |  |  | 4,458 |  |  |
Accruals for income tax contingencies | 129 |  |  | 141 |  |  |
Capital loss carryforwards | — |  |  | 4,253 |  |  |
Net operating loss carryforwards | 634 |  |  | 645 |  |  |
Total gross deferred tax assets | 61,940 |  |  | 61,661 |  |  |
Valuation allowance | (395) |  |  | (4,648) |  |  |
Total net deferred tax assets | 61,545 |  |  | 57,013 |  |  |
Deferred tax liabilities: |  |  |  |  |
Tax over book depreciation | 33,373 |  |  | 32,888 |  |  |
Prepaid expenses | 10,807 |  |  | 6,600 |  |  |
Operating lease right-of-use assets | 28,559 |  |  | 36,600 |  |  |
Goodwill | 23,744 |  |  | 23,681 |  |  |
Intangible assets | 7,262 |  |  | 8,337 |  |  |
Total deferred tax liabilities | 103,745 |  |  | 108,106 |  |  |
Net deferred tax liabilities | $ | (42,200) |  |  | $ | (51,093) |  |  |
Schedule of Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits as of and during the years ended December 31, 2023 and 2022 is as follows:
Balance at December 31, 2021 | $ | 241 |
Reductions for settlement with state taxing authorities | (66) |
Additions for tax positions of current year | 23 |
Balance at December 31, 2022 | 198 |
Reductions for settlement with state taxing authorities | (66) |
Additions for tax positions of current year | 21 |
Balance at December 31, 2023 | $ | 153 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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- Definition Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 + Details
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