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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

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,
		2022				2021				2020
Current
U.S. federal		$	1,976			$	329			$	(3,973	)
U.S. state			491				207				461
Total current			2,467				536				(3,512	)
Deferred
U.S. federal			(2,236	)			(3,927	)			(491	)
U.S. state			483				166				(3,945	)
Total deferred			(1,753	)			(3,761	)			(4,436	)
Income tax expense (benefit)		$	714			$	(3,225	)		$	(7,948	)

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,
		2022				2021				2020
Consolidated income from continuing operations before income    taxes - all domestic		$	64,410			$	18,429			$	99,508
Income from continuing operations before income taxes of    non-taxable entities			(65,466	)			(37,072	)			(119,457	)
Loss from continuing operations before income taxes of    corporate entities			(1,056	)			(18,643	)			(19,949	)
Federal income tax benefit at statutory rate			(222	)			(3,915	)			(4,189	)
Increase (decrease) due to:
Rate difference on NOL carryback (a)			—				329				(1,003	)
State income taxes, net of federal income tax benefit (b)			974				372				(2,712	)
Other			(38	)			(11	)			(44	)
Total income tax expense (benefit)		$	714			$	(3,225	)		$	(7,948	)

(a)The CARES Act allowed a 5-year carryback of net operating losses generated in 2020, which resulted in the recognition of an incremental benefit at the 34% statutory federal rate in effect for 2015 through 2017 relative to the current statutory federal rate of 21%.

(b)The state tax expense in 2021 was primarily driven by gross receipts-based or net assets-based tax in certain states. The state tax benefit in 2020 was primarily driven by changes in apportionment due to a reduction in gross receipts in certain combined filing states where we were generally in a net deferred tax liability position and an increase in gross receipts in separate company filing states that do not conform to federal bonus depreciation rules where we are generally in a net deferred tax asset position. The conversion of company operated sites to dealer operated sites in 2019 resulted in a reduction in gross receipts primarily in combined filing states.

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,
		2022				2021
Deferred income tax assets:
Deferred rent expense		$	94			$	121
Operating and finance lease obligations			33,318				34,605
Asset retirement obligations			10,745				10,899
Intangible assets			8,505				9,724
Other assets (a)			12,497				13,798
Total deferred income tax assets			65,159				69,147
Deferred income tax liabilities:
Deferred rent income			855				948
Property and equipment			45,440				50,274
Right-of-use assets			29,452				30,266
Total deferred income tax liabilities			75,747				81,488
Net deferred income tax liabilities		$	10,588			$	12,341

(a)includes a federal deferred tax asset of $3.6 million related to a $14.0 million federal net operating loss that has no expiration

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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.

+ References

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-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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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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