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INCOME TAXES (Tables)

12 Months Ended

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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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.

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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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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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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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