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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Taxes [Abstract] |
US And Foreign Pre-Tax Income |
﻿ |  |  |  |  |  |  |  |  |
﻿Amounts in thousands |  | 2019 |  | 2018 |  | 2017
﻿Income before taxes: |  |  |  |  |  |  |  |  |
﻿ US |  | $ | (3,736) |  | $ | 1,329 |  | $ | 1,059
﻿Foreign |  |  | (8,231) |  |  | 4,594 |  |  | 11,392
﻿Total income before taxes |  | $ | (11,967) |  | $ | 5,923 |  | $ | 12,451
﻿
Provision For Income Taxes |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |
﻿ |  | For the year ended December 31,
﻿Amounts in thousands |  |  | 2019 |  |  | 2018 |  |  | 2017
﻿US - Current |  | $ | 316 |  | $ | 682 |  | $ | 1,283
﻿US - Deferred |  |  | (199) |  |  | 12 |  |  | (786)
﻿Provision for US income taxes |  | $ | 117 |  | $ | 694 |  | $ | 497
﻿ |  |  |  |  |  |  |  |  |
﻿Foreign - Current |  | $ | 3,748 |  | $ | 1,257 |  | $ | 3,094
﻿Foreign - Deferred |  |  | 309 |  |  | (34) |  |  | 969
﻿Provision for foreign income taxes |  |  | 4,057 |  |  | 1,223 |  |  | 4,063
﻿Total provision for income taxes |  | $ | 4,174 |  | $ | 1,917 |  | $ | 4,560
﻿
Reconciliation Of Effective Income Tax Rate Statutory Federal Income Tax Rate |
﻿ |  |  |
﻿Amounts in thousands | 2019 | 2018 | 2017
﻿US federal income tax statutory rate | (21.0%) | 21.0% | 35.0%
﻿Foreign income taxes | 6.8% | 8.9% | (9.1%)
﻿State income tax (net of federal benefit) | (0.3%) | 0.9% | 2.4%
﻿Meals, entertainment, gifts & giveaways | 2.4% | 3.1% | 2.0%
﻿Statutory to US GAAP adjustments, including foreign currency | 3.7% | (16.0%) | 2.8%
﻿Valuation allowance | 32.3% | — | (45.9%)
﻿Unrecognized tax benefit | — | 1.1% | 0.1%
﻿Stock options | 1.9% | 2.5% | 1.6%
﻿Tax Act impact | 5.6% | 7.0% | 43.5%
﻿Permanent and other items | 3.5% | 3.9% | 4.2%
﻿Total provision for income taxes | 34.9% | 32.4% | 36.6%
﻿
Deferred Tax Assets And Liabilities |
﻿ |  |  |  |  |  |
﻿Amounts in thousands |  |  | 2019 |  |  | 2018
﻿Deferred tax assets (liabilities) - US Federal and state: |  |  |  |  |  |
﻿Deferred tax assets |  |  |  |  |  |
﻿Amortization of goodwill for tax |  | $ | 1,243 |  | $ | 140
﻿Amortization of startup costs |  |  | 39 |  |  | 70
﻿Financing obligation to VICI Properties, Inc. subsidiaries |  |  | 68,759 |  |  | —
﻿Property and equipment |  |  | — |  |  | 471
﻿NOL carryforward |  |  | 62 |  |  | 45
﻿Operating and finance leases |  |  | 302 |  |  | —
﻿Accrued liabilities and other |  |  | 255 |  |  | 188
﻿ |  |  | 70,660 |  |  | 914
﻿Valuation allowance |  |  | — |  |  | —
﻿ |  | $ | 70,660 |  | $ | 914
﻿Deferred tax liabilities |  |  |  |  |  |
﻿Property and equipment |  | $ | (69,164) |  | $ | —
﻿Operating and finance leases |  |  | (292) |  |  | —
﻿Prepaid expenses |  |  | (231) |  |  | (140)
﻿ |  | $ | (69,687) |  | $ | (140)
﻿Long-term deferred tax asset |  | $ | 973 |  | $ | 774
﻿ |  |  |  |  |  |
﻿Deferred tax assets (liabilities) - foreign |  |  |  |  |  |
﻿Deferred tax assets |  |  |  |  |  |
﻿Property and equipment |  | $ | 2,064 |  | $ | 977
﻿ NOL carryforward |  |  | 3,236 |  |  | 2,247
﻿ Tax credits |  |  | — |  |  | —
﻿Accrued liabilities and other |  |  | 734 |  |  | 864
﻿Contingent liability |  |  | 64 |  |  | 157
﻿Operating and finance leases |  |  | 10,498 |  |  | —
﻿Exchange rate gain |  |  | 839 |  |  | 1,035
﻿ |  |  | 17,435 |  |  | 5,280
﻿Valuation allowance |  |  | (3,870) |  |  | —
﻿ |  | $ | 13,565 |  | $ | 5,280
﻿Deferred tax liabilities |  |  |  |  |  |
﻿Property and equipment |  | $ | (2,294) |  | $ | (2,606)
﻿Exchange rate loss |  |  | (347) |  |  | (55)
﻿Intangibles |  |  | (1,083) |  |  | (1,211)
﻿Operating and finance leases |  |  | (8,953) |  |  | —
﻿Others |  |  | (428) |  |  | (637)
﻿ |  | $ | (13,105) |  | $ | (4,509)
﻿Long-term deferred tax asset |  | $ | 460 |  | $ | 771
﻿ |  |  |  |  |  |
﻿
Periods Subject To Examination Of Tax Returns |
﻿ |  |  |
﻿ |  |  |
﻿Jurisdiction |  | Periods |
﻿US Federal |  | 2007-201 8 |
﻿US State - Colorado |  | 2007-2018 |
US State – Missouri |  | Not applicable |
US State – West Virginia |  | Not applicable |
﻿Canada |  | 2006-2018 |
﻿Mauritius |  | 2016-2018 |
﻿Poland |  | 201 4-2018 |
﻿Austria |  | 2014-2018 |
﻿United Kingdom |  | 2017-2018 |
﻿
Deferred Tax Assets Expiration |
﻿ |  |  |
﻿Amounts in thousands |  |  |
﻿2020 - 2030 |  | $ | 13
﻿2031 - 2039 |  |  | 1,478
﻿No expiration |  |  | 1,838
﻿Total deferred tax assets |  | $ | 3,329
﻿
Unrecognized Tax Benefits |
﻿ |  |  |  |  |  |
﻿Amounts in thousands |  | 2019 |  | 2018
﻿Unrecognized tax benefit - January 1 |  | $ | 820 |  | $ | 803
﻿Gross increases - tax positions in prior period |  |  | 1 |  |  | 66
﻿Gross decreases - tax positions in prior period |  |  | — |  |  | (49)
﻿Gross increases - tax positions in current period |  |  | — |  |  | —
﻿Settlements |  |  | — |  |  | —
﻿Lapse of statute of limitations |  |  | — |  |  | —
﻿Unrecognized tax benefit - December 31 |  | $ | 821 |  | $ | 820
﻿

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