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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense | Components of income tax expense related to net income were as follows (in thousands):
|  | For the Year Ended December 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Current |  |  |  |  |  |  |  |  |  |  |  |
U.S. federal |  | $ | (4,865 | ) |  | $ | 1,117 |  |  | $ | 210 |
U.S. state |  |  | 66 |  |  |  | 411 |  |  |  | 406 |
Total current |  |  | (4,799 | ) |  |  | 1,528 |  |  |  | 616 |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
U.S. federal |  |  | 4,895 |  |  |  | (2,737 | ) |  |  | (16,064 | )
U.S. state |  |  | (1,326 | ) |  |  | (1,524 | ) |  |  | (2,789 | )
Total deferred |  |  | 3,569 |  |  |  | (4,261 | ) |  |  | (18,853 | )
Income tax benefit |  | $ | (1,230 | ) |  | $ | (2,733 | ) |  | $ | (18,237 | )
Schedule of Difference Between Actual Income Tax Provision and Income Taxes | The difference between the actual income tax provision and income taxes computed by applying the U.S. federal statutory rate to earnings (losses) before income taxes is attributable to the following (in thousands):
|  | For the Year Ended December 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Consolidated income from continuing operations before income taxes - all domestic |  | $ | 16,846 |  |  | $ | 2,513 |  |  | $ | 4,939 |
Income from continuing operations before income taxes of non-taxable entities |  |  | (16,902 | ) |  |  | (8,881 | ) |  |  | (7,769 | )
Loss from continuing operations before income taxes of corporate entities |  |  | (56 | ) |  |  | (6,368 | ) |  |  | (2,830 | )
Federal income tax benefit at statutory rate |  |  | (11 | ) |  |  | (1,337 | ) |  |  | (962 | )
Increase (decrease) due to: |  |  |  |  |  |  |  |  |  |  |  |
Nondeductible expenses |  |  | 54 |  |  |  | 132 |  |  |  | 384 |
Basis difference of acquired assets |  |  | — |  |  |  | (648 | ) |  |  | — |
Tax on gains not recognized for book income |  |  | — |  |  |  | — |  |  |  | 112 |
Change in valuation allowance |  |  | — |  |  |  | — |  |  |  | (3,713 | )
State income taxes, net of federal income tax benefit |  |  | (995 | ) |  |  | (880 | ) |  |  | (878 | )
Non-taxable refund |  |  | (278 | ) |  |  | — |  |  |  | — |
Rate change |  |  | — |  |  |  | — |  |  |  | (13,180 | )
Total income tax benefit |  | $ | (1,230 | ) |  | $ | (2,733 | ) |  | $ | (18,237 | )
Schedule of Deferred Tax Assets and Liabilities | The tax effects of significant temporary differences representing deferred income tax assets and liabilities were as follows (in thousands):
|  | December 31, |
|  | 2019 |  |  | 2018 |
Deferred income tax assets: |  |  |  |  |  |  |  |
Deferred rent expense |  | $ | 256 |  |  | $ | 1,167 |
Operating and finance lease obligations |  |  | 26,003 |  |  |  | 13,626 |
Asset retirement obligations |  |  | 8,075 |  |  |  | 7,593 |
Intangible assets |  |  | 8,736 |  |  |  | 1,593 |
Other assets |  |  | 2,535 |  |  |  | 1,280 |
Total deferred income tax assets |  |  | 45,605 |  |  |  | 25,259 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Deferred rent income |  |  | 1,249 |  |  |  | 1,081 |
Property and equipment |  |  | 44,095 |  |  |  | 43,873 |
Right-of-use assets |  |  | 19,630 |  |  |  | — |
Other liabilities |  |  | — |  |  |  | 234 |
Total deferred income tax liabilities |  |  | 64,974 |  |  |  | 45,188 |
Net deferred income tax liabilities |  | $ | 19,369 |  |  | $ | 19,929 |
Summary of Valuation Allowance | Changes in the valuation allowance account consisted of the following for 2017 (in thousands):
Balance at December 31, 2016 |  | $ | 5,495 |
Charged to costs and expenses (a) |  |  | (5,495 | )
Balance at December 31, 2017 |  | $ | — |

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