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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Provisions for Income Taxes | The provisions for income taxes are:
|  | 2021 |  |  | 2020 |  |  | 2019 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 6,684 |  |  | $ | (1,197 | ) |  | $ | (235 | )
State |  |  | 2,149 |  |  |  | (3 | ) |  |  | (151 | )
Foreign |  |  | 1,106 |  |  |  | 2,831 |  |  |  | 2,956 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (2,369 | ) |  |  | 2,177 |  |  |  | 2,867 |
State |  |  | (1,039 | ) |  |  | 403 |  |  |  | 1,548 |
Foreign |  |  | 1,635 |  |  |  | (1,131 | ) |  |  | (1,783 | )
Total |  | $ | 8,166 |  |  | $ | 3,080 |  |  | $ | 5,202 |
Total Income Tax Expense Applying U.S. Federal Income Tax Rate | Total income tax expense differed from the amounts computed by applying the U.S. Federal income tax rate of 21.0% to income before income tax expense, as a result of the following:
|  | 2021 |  |  | 2020 |  |  | 2019 |
Computed tax expense at statutory federal rates |  | $ | 5,619 |  |  | $ | 3,874 |  |  | $ | 3,993 |
Increase (decrease) in taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |
State taxes, net of federal income tax benefit |  |  | 1,485 |  |  |  | 559 |  |  |  | 1,131 |
Unrecognized tax benefits |  |  | (1,783 | ) |  |  | (2,092 | ) |  |  | 263 |
Bargain purchase gain on business acquisition |  |  | (35 | ) |  |  | (978 | ) |  |  | — |
Income tax credits |  |  | (1,206 | ) |  |  | (812 | ) |  |  | (819 | )
Foreign tax rate differential |  |  | 262 |  |  |  | 2,145 |  |  |  | 341 |
Stock based compensation |  |  | 208 |  |  |  | 377 |  |  |  | 366 |
Global intangible low-taxed income |  |  | 162 |  |  |  | — |  |  |  | 249 |
Change in valuation allowance |  |  | 3,304 |  |  |  | — |  |  |  | — |
Other |  |  | 150 |  |  |  | 7 |  |  |  | (322 | )
Total |  | $ | 8,166 |  |  | $ | 3,080 |  |  | $ | 5,202 |
Components of Income before Provision | Income before provision for income taxes and losses on equity investments are:
|  | 2021 |  |  | 2020 |  |  | 2019 |
Domestic |  | $ | 21,212 |  |  | $ | 11,858 |  |  | $ | 15,465 |
International |  |  | 5,929 |  |  |  | 6,589 |  |  |  | 3,547 |
Total |  | $ | 27,141 |  |  | $ | 18,447 |  |  | $ | 19,012 |
Deferred Tax Assets and Liability | Temporary differences between the consolidated financial statements’ carrying amounts and tax bases of assets and liabilities that give rise to significant portions of the net deferred tax liability at December 31, 2021 and 2020 relate to the following:
|  | 2021 |  |  | 2020 |
Deferred tax asset |  |  |  |  |  |  |  |
Inventories |  | $ | 1,777 |  |  | $ | 1,416 |
Program accrual |  |  | 9,098 |  |  |  | 7,306 |
Vacation pay accrual |  |  | 792 |  |  |  | 815 |
Accrued bonuses |  |  | 1,250 |  |  |  | 589 |
Bad debt expense |  |  | 1,361 |  |  |  | 952 |
Stock compensation |  |  | 1,532 |  |  |  | 2,079 |
Domestic NOL carryforward |  |  | 675 |  |  |  | 708 |
Foreign NOL carryforward |  |  | 1,718 |  |  |  | 1,434 |
Tax credits |  |  | 807 |  |  |  | 931 |
Lease liability |  |  | 6,718 |  |  |  | 3,378 |
Accrued expenses |  |  | 723 |  |  |  | 347 |
Unrealized foreign exchange loss |  |  | 3,847 |  |  |  | 2,798 |
Other |  |  | 744 |  |  |  | 735 |
Deferred tax asset |  | $ | 31,042 |  |  | $ | 23,488 |
Less valuation allowance |  |  | (4,262 | ) |  |  | — |
Deferred tax asset, net |  | $ | 26,780 |  |  | $ | 23,488 |
Deferred tax liability |  |  |  |  |  |  |  |
Plant and equipment, principally due to differences in depreciation and capitalized interest |  | $ | 37,113 |  |  | $ | 36,878 |
Lease assets |  |  | 6,600 |  |  |  | 3,332 |
Prepaid expenses |  |  | 1,666 |  |  |  | 1,508 |
Deferred revenue |  |  | 1,014 |  |  |  | 874 |
Other |  |  | 123 |  |  |  | 1,692 |
Deferred tax liability |  | $ | 46,516 |  |  | $ | 44,284 |
Total net deferred tax liability |  | $ | 19,736 |  |  | $ | 20,796 |
Gross Unrecognized Tax Benefits | The following is a roll-forward of the Company’s total gross unrecognized tax benefits, not including interest and penalties, for the years ended December 31, 2021 and 2020 included in other liabilities, excluding current installments on the Company’s consolidated balance sheets:
|  | 2021 |  |  | 2020 |
Balance at beginning of year |  | $ | 3,222 |  |  | $ | 4,395 |
Additions for tax positions related to the current year |  |  | 223 |  |  |  | 159 |
Additions for tax positions related to the prior years |  |  | 56 |  |  |  | 16 |
Reduction for tax positions related to the prior years |  |  | (971 | ) |  |  | (841 | )
Effect of exchange rate changes |  |  | (104 | ) |  |  | (507 | )
Balance at end of year |  | $ | 2,426 |  |  | $ | 3,222 |

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