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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
INCOME TAXES |
Schedule of components of income before income taxes | The components of income before income taxes for the years ended December 31, 2023, 2022 and 2020 are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021 |
Domestic | ​ | $ | (57,289) | ​ | $ | (37,777) | ​ | $ | (38,407) | ​
Foreign | ​ |  | 29,750 | ​ |  | 29,721 | ​ |  | 15,720 | ​
Total | ​ | $ | (27,539) | ​ | $ | (8,056) | ​ | $ | (22,687) | ​
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, 2023, 2022 and 2021 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021 |
Tax computed at statutory US federal income tax rates | ​ | $ | (5,783) | ​ | $ | (1,681) | ​ | $ | (4,760) | ​
Noncontrolling interest | ​ | ​ | (62) | ​ | ​ | 844 | ​ | ​ | (158) | ​
Foreign tax rate differential | ​ | ​ | (8,853) | ​ | ​ | (6,525) | ​ | ​ | (4,520) | ​
Over (under) provided in prior periods | ​ |  | (179) | ​ |  | (437) | ​ |  | (78) | ​
Nondeductible expenses | ​ |  | 1,806 | ​ |  | 2,111 | ​ |  | 1,429 | ​
Capitalized transactions costs | ​ |  | 56 | ​ |  | 134 | ​ |  | 898 | ​
Change in tax reserves | ​ | ​ | 2,783 | ​ | ​ | 4,052 | ​ | ​ | 2,524 | ​
State Taxes, net of federal benefit | ​ |  | (1,776) | ​ |  | (1,126) | ​ |  | (1,399) | ​
Change in valuation allowance | ​ |  | 2,467 | ​ |  | 2,117 | ​ |  | 3,575 | ​
Investment Tax Credit | ​ | ​ | 84 | ​ | ​ | 84 | ​ | ​ | 101 | ​
Stock-based compensation | ​ | ​ | 812 | ​ | ​ | 696 | ​ | ​ | 510 | ​
Deferred income tax revaluation | ​ | ​ | (140) | ​ | ​ | (742) | ​ | ​ | - | ​
Total Income Tax Expense | ​ | $ | (8,785) | ​ | $ | (473) | ​ | $ | (1,878) | ​
Schedule of components of income tax expense (benefit) | The components of income tax expense (benefit) for the years ended December 31, 2023, 2022 and 2021 are as follows (in thousands):
\ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |  | 2021 | ​
Current: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
United States—Federal | ​ | $ | 921 | ​ | $ | 302 | ​ | $ | 460 | ​
United States—State | ​ |  | 404 | ​ |  | 20 | ​ |  | 2 | ​
Foreign | ​ |  | 6,646 | ​ |  | 6,657 | ​ |  | 4,272 | ​
Total current income tax expense | ​ | $ | 7,971 | ​ | $ | 6,979 | ​ | $ | 4,734 | ​
Deferred: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
United States—Federal | ​ | $ | (7,786) | ​ | $ | (4,527) | ​ | $ | (5,800) | ​
United States—State | ​ |  | (2,781) | ​ |  | (1,895) | ​ |  | (1,402) | ​
Foreign | ​ |  | (6,189) | ​ |  | (1,030) | ​ |  | 590 | ​
Total deferred income tax expense (benefit) | ​ | $ | (16,756) | ​ | $ | (7,452) | ​ | $ | (6,612) | ​
Consolidated: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
United States—Federal | ​ | $ | (6,865) | ​ | $ | (4,225) | ​ | $ | (5,340) | ​
United States—State | ​ |  | (2,377) | ​ |  | (1,875) | ​ |  | (1,400) | ​
Foreign | ​ |  | 457 | ​ |  | 5,627 | ​ |  | 4,862 | ​
Total income tax expense (benefit) | ​ | $ | (8,785) | ​ | $ | (473) | ​ | $ | (1,878) | ​
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, 2023 and 2022 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accounts receivable and inventory allowances | ​ | $ | 2,552 | ​ | $ | 2,567 | ​
Basis in investments | ​ |  | 3,795 | ​ |  | 4,387 | ​
Accrued expenses | ​ |  | 7,331 | ​ |  | 7,063 | ​
Deferred revenue | ​ |  | 26,768 | ​ |  | 27,526 | ​
Employee benefits | ​ |  | 4,515 | ​ |  | 6,690 | ​
Other, net | ​ |  | 14,764 | ​ |  | 6,892 | ​
Net operating losses | ​ | ​ | 78,876 | ​ | ​ | 63,713 | ​
Tax Credits | ​ | ​ | 5,659 | ​ | ​ | 2,995 | ​
Operating lease liability | ​ | ​ | 23,370 | ​ | ​ | 24,451 | ​
Total deferred tax asset | ​ |  | 167,630 | ​ |  | 146,284 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Acquired intangible assets, property and equipment | ​ | ​ | 105,729 | ​ | ​ | 106,529 | ​
Right-of-use asset | ​ | ​ | 27,099 | ​ | ​ | 27,796 | ​
Prepaid expense | ​ |  | 250 | ​ |  | 197 | ​
Total deferred tax liabilities | ​ |  | 133,078 | ​ |  | 134,522 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Valuation allowance | ​ |  | (43,118) | ​ |  | (35,759) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liabilities | ​ | $ | (8,566) | ​ | $ | (23,997) | ​
Schedule of deferred tax assets and liabilities | ​ ​ Deferred tax assets and liabilities are reflected in the accompanying consolidated balance sheets as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Long term | ​ | $ | 11,209 | ​ | $ | 4,653 | ​
Total deferred tax asset | ​ | $ | 11,209 | ​ | $ | 4,653 | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Long term | ​ | $ | (19,775) | ​ | $ | (28,650) | ​
Total deferred tax liabilities | ​ | $ | (19,775) | ​ | $ | (28,650) | ​
Net deferred tax liabilities | ​ | $ | (8,566) | ​ | $ | (23,997) | ​
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, 2023 (in thousands):
​ | ​ | ​ | ​
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
Increase in unrecognized tax benefits taken during a prior period | ​ | ​ | —
Increase in unrecognized tax benefits taken during the current period | ​ | ​ | 2,598
Increase in unrecognized tax benefits acquired as part of a business combination | ​ | ​ | —
Lapse in statute of limitations | ​ | ​ | (2,449)
Settlements | ​ | ​ | —
Gross unrecognized uncertain tax benefits at December 31, 2023 | ​ | $ | 40,068

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