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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 | Components of income tax expense related to net income were as follows (in thousands):
|  | For the Year Ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Current |  |  |  |  |  |  |  |  |
U.S. federal |  | $ | 502 |  |  | $ | 1,976 |  |  | $ | 329 |
U.S. state |  |  | 451 |  |  |  | 491 |  |  |  | 207 |
Total current |  |  | 953 |  |  |  | 2,467 |  |  |  | 536 |
Deferred |  |  |  |  |  |  |  |  |
U.S. federal |  |  | 946 |  |  |  | (2,236 | ) |  |  | (3,927 | )
U.S. state |  |  | 626 |  |  |  | 483 |  |  |  | 166 |
Total deferred |  |  | 1,572 |  |  |  | (1,753 | ) |  |  | (3,761 | )
Income tax expense (benefit) |  | $ | 2,525 |  |  | $ | 714 |  |  | $ | (3,225 | )
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, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Consolidated income from continuing operations before income taxes - all domestic |  | $ | 45,117 |  |  | $ | 64,410 |  |  | $ | 18,429 |
Income from continuing operations before income taxes of non-taxable entities |  |  | (34,797 | ) |  |  | (65,466 | ) |  |  | (37,072 | )
Income (loss) from continuing operations before income taxes of corporate entities |  |  | 10,320 |  |  |  | (1,056 | ) |  |  | (18,643 | )
Federal income tax expense (benefit) at statutory rate |  |  | 2,167 |  |  |  | (222 | ) |  |  | (3,915 | )
Increase (decrease) due to: |  |  |  |  |  |  |  |  |
State income taxes, net of federal income tax benefit |  |  | 421 |  |  |  | 974 |  |  |  | 372 |
Other |  |  | (63 | ) |  |  | (38 | ) |  |  | 318 |
Total income tax expense (benefit) |  | $ | 2,525 |  |  | $ | 714 |  |  | $ | (3,225 | )
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, |
|  | 2023 |  |  | 2022 |
Deferred income tax assets: |  |  |  |  |  |
Operating and finance lease obligations |  | $ | 29,193 |  |  | $ | 33,318 |
Asset retirement obligations |  |  | 11,045 |  |  |  | 10,745 |
Intangible assets |  |  | 7,887 |  |  |  | 8,505 |
Net operating losses (a) |  |  | 5,331 |  |  |  | 5,913 |
Other assets and liabilities |  |  | 7,394 |  |  |  | 6,678 |
Total deferred income tax assets |  |  | 60,850 |  |  |  | 65,159 |
Deferred income tax liabilities: |  |  |  |  |  |
Deferred rent income |  |  | 841 |  |  |  | 855 |
Property and equipment |  |  | 46,223 |  |  |  | 45,440 |
Right-of-use assets |  |  | 25,946 |  |  |  | 29,452 |
Total deferred income tax liabilities |  |  | 73,010 |  |  |  | 75,747 |
Net deferred income tax liabilities |  | $ | 12,160 |  |  | $ | 10,588 |
(a) Includes a federal deferred tax asset of $3.7 million related to a $16.7 million federal net operating loss that has no expiration.

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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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