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INCOME TAXES. (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of provision for income taxes | The Company recorded a provision (benefit) for income taxes as follows (in thousands):
|  | Years Ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Current provision (benefit) |  | $ | (490 | ) |  | $ | 141 |  |  | $ | (8,011 | )
Deferred provision (benefit) |  |  | 169 |  |  |  | (1,122 | ) |  |  | (2,023 | )
Total |  | $ | (321 | ) |  | $ | (981 | ) |  | $ | (10,034 | )
Schedule of reconciliation of effective tax rate | A reconciliation of the differences between the United States statutory federal income tax rate and the effective tax rate as provided in the consolidated statements of operations is as follows:
|  | Years Ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Statutory rate |  |  | 35.0 | % |  |  | 35.0 | % |  |  | 35.0 | %
State income taxes, net of federal benefit |  |  | 4.0 |  |  |  | 6.4 |  |  |  | 9.2 |
Change in valuation allowance |  |  | (34.5 | ) |  |  | (298.8 | ) |  |  | (4.2 | )
Impact of Federal tax rate change on deferreds |  |  | (28.4 | ) |  |  | — |  |  |  | — |
Impact of Federal tax rate change on valuation allowance |  |  | 29.4 |  |  |  | — |  |  |  | — |
Fair value adjustments and warrant inducements |  |  | 0.4 |  |  |  | 37.2 |  |  |  | 2.0 |
Noncontrolling interests |  |  | (3.2 | ) |  |  | — |  |  |  | — |
Domestic production gross receipts deduction |  |  | — |  |  |  | — |  |  |  | (2.9 | )
Section 382 reduction to loss carryover |  |  | — |  |  |  | — |  |  |  | 0.1 |
Stock compensation |  |  | (0.1 | ) |  |  | 58.8 |  |  |  | (0.8 | )
Non-deductible items |  |  | (0.2 | ) |  |  | 8.9 |  |  |  | (0.5 | )
Other |  |  | (1.6 | ) |  |  | (27.5 | ) |  |  | (3.2 | )
Effective rate |  |  | 0.8 | % |  |  | (180.0 | )% |  |  | 34.7 | %
Schedule of components of deferred income taxes | Deferred income taxes are provided using the asset and liability method to reflect temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities using presently enacted tax rates and laws. The components of deferred income taxes included in the consolidated balance sheets were as follows (in thousands):
|  | December 31, |
|  | 2017 |  |  | 2016 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 40,989 |  |  | $ | 45,709 |
R&D and AMT credits |  |  | 1,797 |  |  |  | 2,465 |
Railcar contracts |  |  | 1,415 |  |  |  | 3,348 |
Stock-based compensation |  |  | 738 |  |  |  | 946 |
Allowance for doubtful accounts and other assets |  |  | 637 |  |  |  | 856 |
Derivatives |  |  | 267 |  |  |  | 1,228 |
Pension liability |  |  | 2,939 |  |  |  | 2,204 |
Other |  |  | 2,097 |  |  |  | 4,316 |
Total deferred tax assets |  |  | 50,879 |  |  |  | 61,072 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property and equipment |  |  | (25,194 | ) |  |  | (45,757 | )
Intangibles |  |  | (749 | ) |  |  | (1,091 | )
Other |  |  | (521 | ) |  |  | (1,593 | )
Total deferred tax liabilities |  |  | (26,464 | ) |  |  | (48,441 | )
Valuation allowance |  |  | (24,639 | ) |  |  | (12,683 | )
Net deferred tax liabilities, included in other liabilities |  | $ | (224 | ) |  | $ | (52 | )
Schedule of net operating loss carryforwards | These net operating loss carryforwards expire as follows (in thousands):
Tax Years |  | Federal |  |  | State |
2018–2022 |  | $ | — |  |  | $ | — |
2023–2027 |  |  | 13,038 |  |  |  | 2,945 |
2028–2032 |  |  | 22,025 |  |  |  | 65,921 |
2033–2036 |  |  | 119,526 |  |  |  | 80,055 |
|  | $ | 154,589 |  |  | $ | 148,921 |
Certain of these net operating losses are not immediately available, but become available to be utilized in each of the years ended December 31, as follows (in thousands):
Year |  | Federal |  |  | State |
2017 |  | $ | 59,675 |  |  | $ | 82,892 |
2018 |  |  | 6,441 |  |  |  | 5,372 |
2019 |  |  | 6,374 |  |  |  | 5,345 |
2020 |  |  | 6,308 |  |  |  | 5,318 |
2021 |  |  | 6,308 |  |  |  | 5,318 |
Thereafter |  |  | 69,483 |  |  |  | 44,676 |
|  | $ | 154,589 |  |  | $ | 148,921 |
Schedule of income tax in the United States jurisdiction and various state jurisdictions | These jurisdictions, along with the years still open to audit under the applicable statutes of limitation, are as follows:
Jurisdiction |  | Tax Years
Federal |  | 2014 – 2016
Arizona |  | 2014 – 2016
California |  | 2013 – 2016
Colorado |  | 2013 – 2016
Idaho |  | 2014 – 2016
Illinois |  | 2014 – 2016
Indiana |  | 2014 – 2016
Iowa |  | 2014 – 2016
Kansas |  | 2014 – 2016
Minnesota |  | 2014 – 2016
Missouri |  | 2014 – 2016
Nebraska |  | 2014 – 2016
Oklahoma |  | 2014 – 2016
Oregon |  | 2014 – 2016
Texas |  | 2013 – 2016

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- Definition 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 No definition available. + Details
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- Definition 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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