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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Summary of the Provision for Income Taxes | The provision for income taxes consists of the following:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Current |  |  |  |  |
Federal | $ | (181) |  |  | $ | 96 |  |  | $ | 1,404 |
State and local | (969) |  |  | 895 |  |  | 125 |
Foreign | 386 |  |  | — |  |  | — |
Total current (benefit) expense | (764) |  |  | 991 |  |  | 1,529 |
Deferred |  |  |  |  |
Federal | (4,869) |  |  | (3,148) |  |  | (10,133) |
State and local | (1,268) |  |  | (1,048) |  |  | (413) |
Foreign | — |  |  | — |  |  | — |
Total deferred income tax benefit | (6,137) |  |  | (4,196) |  |  | (10,546) |
Total income tax benefit | $ | (6,901) |  |  | $ | (3,205) |  |  | $ | (9,017) |
Schedule of the Reconciliation from the Applicable Statutory Income Tax Rates | The reconciliations from the applicable statutory income tax rates to income tax (benefit) expense are as follows:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
At statutory rate | $ | (473) |  |  | $ | (821) |  |  | $ | (12,535) |
State taxes, net of U.S. federal benefit | (1,554) |  |  | (162) |  |  | (757) |
Foreign taxes | 305 |  |  | — |  |  | — |
Federal tax deductions | (3,231) |  |  | (3,299) |  |  | 357 |
Change in applicable tax rate | (436) |  |  | 26 |  |  | 286 |
Provision to return permanent difference | (810) |  |  | (17) |  |  | 340 |
R&D credits | (149) |  |  | (209) |  |  | 67 |
Fuel tax credit | (181) |  |  | (142) |  |  | (125) |
Unrecognized tax benefits | — |  |  | 70 |  |  | 2,163 |
NOL carryback/carryforward | (714) |  |  | 14 |  |  | 1,186 |
Nondeductible asset basis | 342 |  |  | 909 |  |  | — |
Compensation deduction limitation | — |  |  | 426 |  |  | — |
Total income tax benefit | $ | (6,901) |  |  | $ | (3,205) |  |  | $ | (9,017) |
Summary of Significant Components of Deferred Tax Assets | Significant components of the Company’s deferred tax assets for federal and state income taxes are as follows:
| Year Ended December 31,
| 2023 |  | 2022
Deferred tax assets: |  |  |
Reserves and accruals | $ | 1,928 |  |  | $ | 2,560 |
Prepaid expenses and other | 1,373 |  |  | 1,137 |
Federal net operating losses | 15,980 |  |  | 11,184 |
State net operating losses | 1,595 |  |  | 763 |
Operating lease liabilities | 5,688 |  |  | 6,605 |
Total gross deferred tax assets | 26,564 |  |  | 22,249 |
Less valuation allowance | (874) |  |  | (1,588) |
Total net deferred tax assets | 25,690 |  |  | 20,661 |
Deferred tax liabilities: |  |  |
Depreciation and amortization | (32,361) |  |  | (32,822) |
Foreign net operating losses | (50) |  |  | (50) |
Operating lease right-of-use assets | (5,380) |  |  | (6,027) |
Total deferred tax liabilities | (37,791) |  |  | (38,899) |
Deferred tax liabilities, long-term, net | $ | (12,101) |  |  | $ | (18,238) |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:
|  | Unrecogized tax benefits
Balance at December 31, 2021 |  | $ | 2,163 |
Additions based on prior year positions |  | 77 |
Decreases due to settlements and /or reduction in reserves |  | — |
Balance at December 31, 2022 |  | 2,240 |
Additions based on prior year positions |  | — |
Decreases due to settlements and /or reduction in reserves |  | — |
Balance at December 31, 2023 |  | $ | 2,240 |

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