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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of provision (benefit) for income taxes | The Company’s provision for income taxes consists of the following during the years ended December 31, 2023, 2022, and 2021:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |
Federal | $ | 2,411 |  |  | $ | 15,793 |  |  | $ | 67,322 |
State | 1,871 |  |  | (1,053) |  |  | 30,036 |
Foreign | (16) |  |  | 1,638 |  |  | 4,796 |
Total current provision | 4,266 |  |  | 16,378 |  |  | 102,154 |
Deferred: |  |  |  |  |
Federal | (30,049) |  |  | (60,736) |  |  | 42,734 |
State | (10,294) |  |  | (19,544) |  |  | 17,824 |
Foreign | (616) |  |  | 46 |  |  | 1,248 |
Total deferred | (40,959) |  |  | (80,234) |  |  | 61,806 |
Total (benefit from) provision for income taxes | $ | (36,693) |  |  | $ | (63,856) |  |  | $ | 163,960 |
Schedule of reconciliation effective tax rate for income (loss) before income taxes | A reconciliation of the federal statutory rate of 21.0% to the effective tax rate for income before income taxes is as follows during the years ended December 31, 2023, 2022, and 2021:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Provision for income taxes at federal statutory rate | (21.0 | %) |  | (21.0 | %) |  | 21.0 | %
State income taxes, net of federal benefit | (6.5 | %) |  | (7.2 | %) |  | 6.5 | %
Noncontrolling interest tax differential | 1.4 | % |  | (0.6 | %) |  | 0.1 | %
Employee stock based compensation | 1.8 | % |  | (1.7 | %) |  | (1.1 | %)
Bargain purchase | (2.9 | %) |  | — | % |  | — | %
Foreign tax | (3.4 | %) |  | (0.2 | %) |  | 0.1 | %
Goodwill impairment | 9.2 | % |  | — | % |  | — | %
Provision true-up | (3.4 | %) |  | (0.8 | %) |  | (0.7 | %)
NOL true-up | (1.4 | %) |  | (1.2 | %) |  | 0.1 | %
Other | 0.4 | % |  | 3.7 | % |  | 0.7 | %
Effective income tax rate | (25.8 | %) |  | (29.0 | %) |  | 26.7 | %
Schedule of deferred income tax assets (liabilities) | Deferred income tax assets (liabilities) consisted of the following as of December 31, 2023 and 2022:
| December 31,
| 2023 |  | 2022
Deferred tax assets: |  |  |
Accrued liabilities and other | $ | 14,006 |  |  | $ | 19,942 |
Mandatorily redeemable noncontrolling interests | 1,190 |  |  | 1,190 |
Deferred revenue | 3,696 |  |  | — |
Other | 558 |  |  | 42 |
Share based payments | 13,953 |  |  | 14,346 |
Capital loss carryforward | 43,488 |  |  | 66,308 |
Net operating loss carryforward | 103,313 |  |  | 39,801 |
Total deferred tax assets | 180,204 |  |  | 141,629 |
Deferred tax liabilities: |  |  |
Deductible goodwill and other intangibles | (33,265) |  |  | (44,155) |
State taxes | (5,051) |  |  | (3,839) |
Depreciation | (2,983) |  |  | (4,087) |
Deferred revenue | — |  |  | (15,967) |
Other | (993) |  |  | (15,574) |
Total deferred tax liabilities | (42,292) |  |  | (83,622) |
Net deferred tax assets | 137,912 |  |  | 58,007 |
Valuation allowance | (104,317) |  |  | (83,577) |
Net deferred tax liabilities | $ | 33,595 |  |  | $ | (25,570) |
Deferred tax assets, net | $ | 33,595 |  |  | $ | 3,978 |
Deferred tax liabilities, net | — |  |  | (29,548) |
Net deferred tax liabilities | $ | 33,595 |  |  | $ | (25,570) |
Schedule of reconciliation of the amounts of gross unrecognized tax benefits | A reconciliation of the amounts of gross unrecognized tax benefits (before federal impact of state items), excluding interest and penalties, was as follows:
| Year Ended December 31, 2023
Beginning balance | $ | 16,146 |
Reductions for prior year tax positions | (969) |
Reductions due to lapse in statutes of limitations | (358) |
Ending balance | $ | 14,819 |

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