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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of provision for income taxes |
|  | Years Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Current provision (benefit) |  | $ | 1,925 |  |  | $ | 1,469 |  |  | $ | — |
Deferred provision (benefit) |  |  | — |  |  |  | — |  |  |  | (17 | )
Total |  | $ | 1,925 |  |  | $ | 1,469 |  |  | $ | (17 | )
Schedule of reconciliation of effective tax rate |
|  | Years Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Statutory rate |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | %
State income taxes, net of federal benefit |  |  | 5.8 |  |  |  | 6.0 |  |  |  | 5.7 |
Change in valuation allowance |  |  | (33.9 | ) |  |  | (18.8 | ) |  |  | (9.4 | )
Stock-based compensation |  |  | 3.1 |  |  |  | — |  |  |  | — |
Non-deductible items |  |  | (1.6 | ) |  |  | 0.4 |  |  |  | (0.4 | )
Income from loan forgiveness |  |  | — |  |  |  | (5.5 | ) |  |  | — |
Fair value adjustments |  |  | — |  |  |  | — |  |  |  | (12.7 | )
Noncontrolling interest |  |  | — |  |  |  | — |  |  |  | (3.4 | )
Other |  |  | 0.6 |  |  |  | (0.1 | ) |  |  | (0.8 | )
Effective rate |  |  | (5.0 | )% |  |  | 3.0 | % |  |  | (0.0 | )%
Schedule of components of deferred income taxes |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 58,131 |  |  | $ | 46,159 |
Capital loss |  |  | 26,043 |  |  |  | 28,640 |
Disallowed interest |  |  | 2,395 |  |  |  | 1,059 |
R&D, Energy and AMT credits |  |  | 3,742 |  |  |  | 3,742 |
Pension liability |  |  | 1,354 |  |  |  | 2,189 |
Railcar contracts |  |  | 786 |  |  |  | 618 |
Stock-based compensation |  |  | 634 |  |  |  | 479 |
Derivatives |  |  | 460 |  |  |  | — |
Allowance for credit losses and other assets |  |  | 311 |  |  |  | 367 |
Intangibles |  |  | 89 |  |  |  | — |
Other |  |  | 3,208 |  |  |  | 2,646 |
Total gross deferred tax assets |  |  | 97,153 |  |  |  | 85,899 |
Less: valuation allowance |  |  | (87,949 | ) |  |  | (75,584 | )
Total deferred tax assets, net of valuation allowance |  |  | 9,204 |  |  |  | 10,315 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property and equipment |  |  | (9,125 | ) |  |  | (8,896 | )
Intangibles |  |  | — |  |  |  | (749 | )
Derivatives |  |  | — |  |  |  | (606 | )
Other |  |  | (315 | ) |  |  | (300 | )
Total deferred tax liabilities |  |  | (9,440 | ) |  |  | (10,551 | )
Net deferred tax liabilities, included in other liabilities |  | $ | (236 | ) |  | $ | (236 | )
Schedule of net operating loss carryforwards |
Tax Years |  | Federal |  |  | State |
2023–2027 |  | $ | — |  |  | $ | 47,896 |
2028–2032 |  |  | 15,245 |  |  |  | 72,150 |
2033–2037 |  |  | 83,771 |  |  |  | 33,449 |
2038 and after* |  |  | 108,086 |  |  |  | 79,675 |
Total NOLs |  | $ | 207,102 |  |  | $ | 233,170 |
Schedule of balance of gross unrecognized tax benefits, before interest and penalties |
|  | December 31, |
|  | 2022 |  |  | 2021 |
Unrecognized tax benefits at beginning of year |  | $ | — |  |  | $ | — |
Increases related to current year tax positions |  |  | — |  |  |  | — |
Decreases related to current year tax positions |  |  | — |  |  |  | — |
Increases related to prior year tax positions |  |  | 739 |  |  |  | — |
Decreases related to prior year tax positions |  |  | — |  |  |  | — |
Decreases related to expiration of prior year tax positions |  |  | — |  |  |  | — |
Decreases related to settlements of prior year tax positions |  |  |  |  |  |  |  |
Unrecognized tax benefits at end of year |  | $ | 739 |  |  | $ | — |
Schedule of income tax in the United States jurisdiction and various state jurisdictions |
Jurisdiction |  | Tax Years
Federal |  | 2019 – 2021
Alabama |  | 2019 – 2021
Arizona |  | 2018 – 2021
Arkansas |  | 2019 – 2021
California |  | 2018 – 2021
Colorado |  | 2018 – 2021
Connecticut |  | 2019 – 2021
Georgia |  | 2019 – 2021
Idaho |  | 2019 – 2021
Illinois |  | 2019 – 2021
Indiana |  | 2019 – 2021
Iowa |  | 2019 – 2021
Kansas |  | 2019 – 2021
Louisiana |  | 2019 – 2021
Michigan |  | 2019 – 2021
Minnesota |  | 2019 – 2021
Mississippi |  | 2019 – 2021
Missouri |  | 2019 – 2021
Nebraska |  | 2019 – 2021
New Mexico |  | 2019 – 2021
Oklahoma |  | 2019 – 2021
Oregon |  | 2019 – 2021
Pennsylvania |  | 2019 – 2021
Rhode Island |  | 2019 – 2021
South Carolina |  | 2019 – 2021
Tennessee |  | 2019 – 2021
Texas |  | 2018 – 2021

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