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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expense (Benefit) | The components of income (loss) before income tax provision (benefit) and the income tax provision (benefit) for the years ended December 31 are as follows:
| 2019 |  | 2018
Income (loss) before income tax provision (benefit) |  |  |
Domestic | $ | 40,742 |  |  | $ | 45,170 |
Foreign | 2,657 |  |  | (3,007 | )
| $ | 43,399 |  |  | $ | 42,163 |
Income tax provision (benefit) |  |  |
Current income tax provision (benefit): |  |  |
Federal | $ | (6,473 | ) |  | $ | (2,296 | )
State | 939 |  |  | 393 |
Foreign | 603 |  |  | — |
Total current | (4,931 | ) |  | (1,903 | )
Deferred income tax provision: |  |  |
Federal | 8,125 |  |  | 8,585 |
State | 573 |  |  | 696 |
Total deferred | 8,698 |  |  | 9,281 |
| $ | 3,767 |  |  | $ | 7,378 |
Effective Income Tax Rate Reconciliation | A reconciliation of the federal statutory and effective income tax rate for the years ended December 31 is as follows:
| 2019 |  | 2018
Income before income tax provision | $ | 43,399 |  |  | $ | 42,163 |
Statutory taxes at 21.0% | $ | 9,114 |  |  | $ | 8,854 |
State and local income taxes | 1,129 |  |  | 1,241 |
Non-deductible expenses | 736 |  |  | 663 |
Percentage depletion | (4,451 | ) |  | (4,199 | )
R&D and other federal credits | (255 | ) |  | (37 | )
Settlements | (2,377 | ) |  | 323 |
Other, net | (129 | ) |  | 533 |
Income tax provision | $ | 3,767 |  |  | $ | 7,378 |
Effective income tax rate | 8.7 | % |  | 17.5 | %
Deferred Tax Assets and Liabilities | A detailed summary of the total deferred tax assets and liabilities in the Company's Consolidated Balance Sheets resulting from differences in the book and tax bases of assets and liabilities follows:
| December 31
| 2019 |  | 2018
Deferred tax assets |  |  |
Lease liabilities | $ | 30,875 |  |  | $ | — |
Tax carryforwards | 16,305 |  |  | 19,058 |
Inventories | 1,704 |  |  | 2,041 |
Accrued liabilities | 10,020 |  |  | 9,860 |
Employee benefits | 4,853 |  |  | 4,892 |
Other | 9,005 |  |  | 9,347 |
Total deferred tax assets | 72,762 |  |  | 45,198 |
Less: Valuation allowance | 12,296 |  |  | 14,219 |
| 60,466 |  |  | 30,979 |
Deferred tax liabilities |  |  |
Lease right-of-use assets | 30,875 |  |  | — |
Depreciation and depletion | 28,061 |  |  | 27,299 |
Partnership investment - development costs | 9,949 |  |  | 5,146 |
Accrued pension benefits | 3,919 |  |  | 1,380 |
Total deferred tax liabilities | 72,804 |  |  | 33,825 |
Net deferred liability | $ | (12,338 | ) |  | $ | (2,846 | )
Summary of Tax Credit Carryforwards | The following table summarizes the tax carryforwards and associated carryforward periods and related valuation allowances where the Company has determined that realization is uncertain:
| December 31, 2019
| Net deferred tax asset |  | Valuation allowance |  | Carryforwards expire during:
State net operating loss | $ | 16,531 |  |  | $ | 13,668 |  |  | 2020-2039
Federal research credit | 1,455 |  |  | — |  |  | 2034-2038
Federal foreign tax credit | 463 |  |  | 463 |  |  | 2029
Alternative minimum tax credit | 1,596 |  |  | — |  |  | (1)
Total | $ | 20,045 |  |  | $ | 14,131 |  |  |
| December 31, 2018
| Net deferred tax asset |  | Valuation allowance |  | Carryforwards expire during:
Non-U.S. net operating loss | $ | 2,340 |  |  | $ | 2,340 |  |  | 2024-2026
State net operating loss | 16,624 |  |  | 13,182 |  |  | 2019-2038
Federal research credit | 1,198 |  |  | — |  |  | 2034-2038
Alternative minimum tax credit | 2,310 |  |  | — |  |  | (1)
Total | $ | 22,472 |  |  | $ | 15,522 |  |  |
(1) This credit is refundable in 2021, if not fully utilized prior to 2021.
Unrecognized Tax Benefits Roll Forward | The following is a reconciliation of the Company's total gross unrecognized tax benefits, defined as the aggregate tax effect of differences between tax return positions and the benefits recognized in the financial statements for the years ended December 31, 2019 and 2018. Approximately $2.3 million and $1.1 million of these gross amounts as of December 31, 2019 and 2018, respectively, relate to permanent items that, if recognized, would impact the effective income tax rate. This amount differs from the gross unrecognized tax benefits presented in the table below due to the decrease in U.S. federal income taxes which would occur upon the recognition of the state tax benefits included herein.
| 2019 |  | 2018
Balance at January 1 | $ | 1,280 |  |  | $ | 997 |
Additions based on tax positions related to prior years | 1,172 |  |  | 283 |
Additions based on tax positions related to the current year | 408 |  |  | — |
Balance at December 31 | $ | 2,860 |  |  | $ | 1,280 |

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