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INCOME TAXES (Tables)

12 Months Ended

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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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 the change in unrecognized tax benefits.

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