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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

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,
		2024				2023				2022
Current
U.S. federal		$	2,240			$	502			$	1,976
U.S. state			474				451				491
Total current			2,714				953				2,467
Deferred
U.S. federal			(5,073	)			946				(2,236	)
U.S. state			(1,074	)			626				483
Total deferred			(6,147	)			1,572				(1,753	)
Income tax expense (benefit)		$	(3,433	)		$	2,525			$	714

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,
		2024				2023				2022
Consolidated income from continuing operations before income    taxes - all domestic		$	19,020			$	45,117			$	64,410
Income from continuing operations before income taxes of    non-taxable entities			(12,531	)			(34,797	)			(65,466	)
Income (loss) from continuing operations before income taxes of    corporate entities			6,489				10,320				(1,056	)
Federal income tax expense (benefit) at statutory rate			1,363				2,167				(222	)
Increase (decrease) due to:
Basis difference of acquired assets			(4,135	)			—				—
State income taxes, net of federal income tax benefit			(638	)			421				974
Other			(23	)			(63	)			(38	)
Total income tax expense (benefit)		$	(3,433	)		$	2,525			$	714

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,
		2024				2023
Deferred income tax assets:
Operating and finance lease obligations		$	26,927			$	29,193
Asset retirement obligations			11,114				11,045
Intangible assets			8,703				7,887
Net operating losses (a)			3,860				5,331
Other assets and liabilities			8,075				7,394
Total deferred income tax assets			58,679				60,850
Deferred income tax liabilities:
Deferred rent income			717				841
Property and equipment			40,010				46,223
Right-of-use assets			24,375				25,946
Total deferred income tax liabilities			65,102				73,010
Net deferred income tax liabilities		$	6,423			$	12,160

(a)Includes a federal deferred tax asset of $2.4 million related to an $11.2 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

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
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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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-SubTopic 10
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-Section 50
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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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-Topic 740
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-Name Accounting Standards Codification
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