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Income Taxes (Tables)

12 Months Ended

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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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.

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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.

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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.

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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