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INCOME TAXES INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Accrued liabilities and other | $ 2,128 | $ 3,233
Tax basis difference in property and equipment | 0 | 9,148
Tax basis difference in share-based compensation | 914 | 1,800
Tax basis difference in naming rights liabilities | 60,159 | 0
Tax basis difference in self constructed assets | 3,953 | 0
Federal tax net operating loss carryforwards | 648 | 121
State tax net operating loss carryforwards | 7,816 | 310
Total deferred tax assets, net | 75,618 | 14,612
Deferred tax liabilities: |  |
Tax basis difference in land | (5,053) | (2,865)
Tax basis difference in property and equipment | (4,998) | 0
Change in accounting method | (16,234) | 0
Tax basis difference in non-shareholder contribution | (6,766) | 0
Tax basis difference in goodwill | (4,433) | (4,296)
Tax basis difference in amortizable assets | (75,117) | (21,241)
Total deferred tax liabilities | (112,601) | (28,402)
Net deferred tax liabilities | $ (36,983) | $ (13,790)

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