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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
INCOME TAXES |
Schedule of components of income before income taxes |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020 |
Domestic | ​ | $ | (37,777) | ​ | $ | (38,407) | ​ | $ | (17,689) | ​
Foreign | ​ |  | 29,721 | ​ |  | 15,720 | ​ |  | 17,782 | ​
Total | ​ | $ | (8,056) | ​ | $ | (22,687) | ​ | $ | 93 | ​
Schedule of reconciliation from the tax computed at statutory income tax rates to the Company's income tax expense | The following is a reconciliation from the tax computed at statutory income tax rates to the Company’s income tax expense for the years ended December 31, 2022, 2021 and 2020 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020 |
Tax computed at statutory US federal income tax rates | ​ | $ | (1,681) | ​ | $ | (4,760) | ​ | $ | 20 | ​
Noncontrolling interest | ​ | ​ | 844 | ​ | ​ | (158) | ​ | ​ | (851) | ​
Foreign tax rate differential | ​ | ​ | (6,525) | ​ | ​ | (4,520) | ​ | ​ | 1,866 | ​
Over (under) provided in prior periods | ​ |  | (437) | ​ |  | (78) | ​ |  | (520) | ​
Nondeductible expenses | ​ |  | 2,111 | ​ |  | 1,429 | ​ |  | 1,098 | ​
Benefit Attributable CARES Act | ​ |  | — | ​ |  | — | ​ |  | (3,064) | ​
Capitalized transactions costs | ​ |  | 134 | ​ |  | 898 | ​ |  | — | ​
Change in tax reserves | ​ | ​ | 4,052 | ​ | ​ | 2,524 | ​ | ​ | 2,148 | ​
State Taxes, net of federal benefit | ​ |  | (1,126) | ​ |  | (1,399) | ​ |  | (409) | ​
Change in valuation allowance | ​ |  | 2,117 | ​ |  | 3,575 | ​ |  | 33 | ​
Investment Tax Credit | ​ | ​ | 84 | ​ | ​ | 101 | ​ | ​ | 84 | ​
Stock-based compensation | ​ | ​ | 696 | ​ | ​ | 510 | ​ | ​ | 406 | ​
Deferred income tax revaluation | ​ | ​ | (742) | ​ | ​ | - | ​ | ​ | (10) | ​
Total Income Tax Expense | ​ | $ | (473) | ​ | $ | (1,878) | ​ | $ | 801 | ​
​
Schedule of components of income tax expense (benefit) | The components of income tax expense (benefit) for the years ended December 31, 2022, 2021 and 2020 are as follows (in thousands):
\ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020 | ​
Current: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
United States—Federal | ​ | $ | 302 | ​ | $ | 460 | ​ | $ | 504 | ​
United States—State | ​ |  | 20 | ​ |  | 2 | ​ |  | 3 | ​
Foreign | ​ |  | 6,657 | ​ |  | 4,272 | ​ |  | 7,611 | ​
Total current income tax expense | ​ | $ | 6,979 | ​ | $ | 4,734 | ​ | $ | 8,118 | ​
Deferred: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
United States—Federal | ​ | $ | (4,527) | ​ | $ | (5,800) | ​ | $ | (6,527) | ​
United States—State | ​ |  | (1,895) | ​ |  | (1,402) | ​ |  | (413) | ​
Foreign | ​ |  | (1,030) | ​ |  | 590 | ​ |  | (377) | ​
Total deferred income tax expense (benefit) | ​ | $ | (7,452) | ​ | $ | (6,612) | ​ | $ | (7,317) | ​
Consolidated: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
United States—Federal | ​ | $ | (4,225) | ​ | $ | (5,340) | ​ | $ | (6,023) | ​
United States—State | ​ |  | (1,875) | ​ |  | (1,400) | ​ |  | (410) | ​
Foreign | ​ |  | 5,627 | ​ |  | 4,862 | ​ |  | 7,234 | ​
Total income tax expense (benefit) | ​ | $ | (473) | ​ | $ | (1,878) | ​ | $ | 801 | ​
Schedule of significant components of deferred tax assets and liabilities | The significant components of deferred tax assets and liabilities are as follows as of December 31, 2022 and 2021 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accounts receivable and inventory allowances | ​ | $ | 2,567 | ​ | $ | 2,348 | ​
Basis in investments | ​ |  | 4,387 | ​ |  | 6,939 | ​
Accrued expenses | ​ |  | 7,063 | ​ |  | 8,619 | ​
Deferred revenue | ​ |  | 27,526 | ​ |  | 27,940 | ​
Employee benefits | ​ |  | 6,690 | ​ |  | 8,454 | ​
Other, net | ​ |  | 6,892 | ​ |  | 968 | ​
Net operating losses | ​ | ​ | 63,713 | ​ | ​ | 41,117 | ​
Tax Credits | ​ | ​ | 2,995 | ​ | ​ | 1,916 | ​
Operating lease liability | ​ | ​ | 24,451 | ​ | ​ | 31,207 | ​
Total deferred tax asset | ​ |  | 146,284 | ​ |  | 129,508 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Acquired intangible assets, property and equipment | ​ | ​ | 106,529 | ​ | ​ | 83,423 | ​
Right-of-use asset | ​ | ​ | 27,796 | ​ | ​ | 29,967 | ​
Prepaid expense | ​ |  | 197 | ​ |  | 189 | ​
Total deferred tax liabilities | ​ |  | 134,522 | ​ |  | 113,579 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Valuation allowance | ​ |  | (35,759) | ​ |  | (33,642) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liabilities | ​ | $ | (23,997) | ​ | $ | (17,713) | ​
Schedule of deferred tax assets and liabilities | Deferred tax assets and liabilities are reflected in the accompanying consolidated balance sheets as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Long term | ​ | $ | 4,653 | ​ | $ | 3,747 | ​
Total deferred tax asset | ​ | $ | 4,653 | ​ | $ | 3,747 | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Long term | ​ | $ | (28,650) | ​ | $ | (21,460) | ​
Total deferred tax liabilities | ​ | $ | (28,650) | ​ | $ | (21,460) | ​
Net deferred tax liabilities | ​ | $ | (23,997) | ​ | $ | (17,713) | ​
Schedule of activity related to unrecognized tax benefits | The following shows the activity related to unrecognized tax benefits (not including interest and penalty) during the three years ended December 31, 2022 (in thousands):
​ | ​ | ​ | ​
Gross unrecognized uncertain tax benefits at December 31, 2019 |  | $ | 32,682
Increase in unrecognized tax benefits taken during a prior period | ​ | ​ | —
Increase in unrecognized tax benefits taken during the current period |  | ​ | 2,964
Lapse in statute of limitations |  | ​ | (1,768)
Settlements | ​ | ​ | —
Gross unrecognized uncertain tax benefits at December 31, 2020 | ​ | $ | 33,878
Increase in unrecognized tax benefits taken during a prior period | ​ | ​ | (216)
Increase in unrecognized tax benefits taken during the current period |  | ​ | 3,880
Increase in unrecognized tax benefits acquired as part of a business combination |  | ​ | 8,275
Lapse in statute of limitations | ​ | ​ | (2,103)
Settlements | ​ | ​ | —
Gross unrecognized uncertain tax benefits at December 31, 2021 | ​ | $ | 43,714
Increase in unrecognized tax benefits taken during a prior period | ​ | ​ | —
Increase in unrecognized tax benefits taken during the current period | ​ | ​ | 5,080
Increase in unrecognized tax benefits acquired as part of a business combination | ​ | ​ | (6,825)
Lapse in statute of limitations | ​ | ​ | (2,050)
Settlements | ​ | ​ | —
Gross unrecognized uncertain tax benefits at December 31, 2022 | ​ | $ | 39,919

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