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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Schedule of Income (loss) Before Income Tax (Benefit) Expense | The components of income (loss) before income tax (benefit) expense by jurisdiction for continuing operations for the years ended December 31, consisted of the following (in thousands):
|  | 2020 |  |  | 2019 |
United States |  |  | 4,778 |  |  |  | 4,120 |
Canada |  |  | (1,391 | ) |  |  | (735 | )
United Kingdom |  |  | (121 | ) |  |  | (184 | )
Poland |  |  | (306 | ) |  |  | (312 | )
Total income before tax (benefit) expense |  | $ | 2,960 |  |  | $ | 2,889 |
Schedule of Components of Income Tax (Benefit) Expense | The components of current and deferred federal and state income tax (benefit) expense for continuing operations for the years ended December 31, consisted of the following (in thousands):
|  | 2020 |  |  | 2019 |
Federal income tax expense - deferred |  |  | 4 |  |  |  | 5 |
State income tax (benefit) expense - current |  |  | (70 | ) |  |  | 153 |
State income tax (benefit) expense - deferred |  |  | (123 | ) |  |  | (1 | )
Total income tax (benefit) expense |  | $ | (189 | ) |  | $ | 157 |
Schedule of Effective Income Tax Rate Reconciliation | An overall reconciliation between the expected tax (benefit) expense using the federal statutory rate of 21% for each of the years ended 2020 and 2019 and the (benefit) expense for income taxes from continuing operations as reported in the accompanying Consolidated Statement of Operations is provided below (in thousands).
|  | 2020 |  |  | 2019 |
Federal tax expense at statutory rate |  | $ | 622 |  |  | $ | 607 |
State tax (benefit) expense, net of federal benefit |  |  | (192 | ) |  |  | 152 |
Change in deferred tax rates |  |  | (71 | ) |  |  | 106 |
Permanent items |  |  | 126 |  |  |  | 54 |
Difference in foreign rate |  |  | (68 | ) |  |  | (27 | )
Change in deferred tax liabilities |  |  | (256 | ) |  |  | 835 |
Other |  |  | 117 |  |  |  | (218 | )
Decrease in valuation allowance |  |  | (467 | ) |  |  | (1,352 | )
Income tax (benefit) expense |  | $ | (189 | ) |  | $ | 157 |
Schedule of Deferred Tax Assets and Liabilities | The Company had temporary differences and net operating loss carry forwards from both our continuing and discontinued operations, which gave rise to deferred tax assets and liabilities at December 31, 2020 and 2019 as follows (in thousands):
|  | 2020 |  |  | 2019 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating losses |  | $ | 8,662 |  |  | $ | 9,391 |
Environmental and closure reserves |  |  | 1,839 |  |  |  | 1,977 |
Lease liability |  |  | 642 |  |  |  | 742 |
Other |  |  | 1,734 |  |  |  | 1,295 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation and amortization |  |  | (3,447 | ) |  |  | (3,211 | )
Goodwill and indefinite lived intangible assets |  |  | (471 | ) |  |  | (590 | )
Right-of-use lease asset |  |  | (627 | ) |  |  | (730 | )
481(a) adjustment |  |  | (209 | ) |  |  | (336 | )
Prepaid expenses |  |  | (22 | ) |  |  | (22 | )
|  |  | 8,101 |  |  |  | 8,516 |
Valuation allowance |  |  | (8,572 | ) |  |  | (9,106 | )
Net deferred income tax liabilities |  |  | (471 | ) |  |  | (590 | )

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