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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME (LOSS) BEFORE INCOME TAX (BENEFIT) EXPENSE

The components of (loss) income before income tax benefits by jurisdiction for continuing operations for the years ended December 31, consisted of the following (in thousands):

 SCHEDULE OF INCOME (LOSS) BEFORE INCOME TAX (BENEFIT) EXPENSE

		2021				2020
United States			(1,733	)			4,778
Canada			(1,880	)			(1,391	)
United Kingdom			(246	)			(121	)
Poland			1,061				(306	)
Total (loss) income before tax benefit		$	(2,798	)		$	2,960

SCHEDULE OF COMPONENTS OF INCOME TAX (BENEFIT) EXPENSE

The components of current and deferred federal and state income tax (benefits) expense for continuing operations for the years ended December 31, consisted of the following (in thousands):

 SCHEDULE OF COMPONENTS OF INCOME TAX (BENEFIT) EXPENSE

		2021				2020
Federal income tax (benefit) expense - deferred			(3,503	)			4
State income tax benefit - current			(56	)			(70	)
Foreign income tax expense - current			26				—
State income tax benefit - deferred			(357	)			(123	)
Total income tax benefit		$	(3,890	)		$	(189	)

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

An overall reconciliation between the expected tax benefit using the federal statutory rate of 21% for each of the years ended 2021 and 2020 and the benefit for income taxes from continuing operations as reported in the accompanying Consolidated Statement of Operations is provided below (in thousands).

 SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

		2021				2020
Federal tax (benefit) expense at statutory rate		$	(588	)		$	622
State tax benefit, net of federal benefit			(412	)			(192	)
Change in deferred tax rates			(93	)			(71	)
Permanent items			62				126
PPP Loan forgiveness			(1,130	)			—
Debt forgiveness (PFM Poland)			(518	)			—
Difference in foreign rate			(135	)			(68	)
True-up of deferred tax items			1,058				(256	)
Other			(7	)			117
Decrease in valuation allowance			(2,127	)			(467	)
Income tax benefit		$	(3,890	)		$	(189	)

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, 2021 and 2020 as follows (in thousands):

 SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

		2021				2020
Deferred tax assets:
Net operating losses		$	10,057			$	8,662
Environmental and closure reserves			2,040				1,839
Lease liability			575				642
Capital loss carryforward			740				—
Other			1,099				1,734
Deferred tax liabilities:
Depreciation and amortization			(3,362	)			(3,447	)
Indefinite lived intangible assets			(464	)			(471	)
Right-of-use lease asset			(583	)			(627	)
481(a) adjustment			(104	)			(209	)
Prepaid expenses			(24	)			(22	)
Deferred tax assets, gross			9,974				8,101
Valuation allowance			(6,447	)			(8,572	)
Net deferred income tax asset (liabilities)			3,527				(471	)

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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319

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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

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

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
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