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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Provision for Income Taxes | The provisions expense for income taxes for the years indicated were as follows (in millions):
|  | Years Ended December 31,
|  | 2022 |  | 2021
Current tax expense (benefit) |  |  |  |
Federal |  | $ | (2.7) |  |  | $ | 0.1 |
State |  | 2.9 |  |  | 1.8 |
Foreign |  | (0.4) |  |  | 1.8 |
Net current tax expense (benefit) |  | (0.2) |  |  | 3.7 |
Deferred tax expense (benefit) |  |  |  |
Federal |  | (0.6) |  |  | 0.8 |
State |  | 0.1 |  |  | 0.2 |
Foreign |  | 1.6 |  |  | 0.9 |
Net deferred tax expense |  | 1.1 |  |  | 1.9 |
Income tax expense |  | $ | 0.9 |  |  | $ | 5.6 |
Components of Income (Loss) from Continuing Operations Before Income Taxes | The US and foreign components of income (loss) from continuing operations before income taxes for the years indicated were as follows (in millions):
|  | Years Ended December 31,
|  | 2022 |  | 2021
US |  | $ | (45.1) |  |  | $ | (89.7) |
Foreign |  | 4.0 |  |  | 9.0 |
Loss from continuing operations before income taxes |  | $ | (41.1) |  |  | $ | (80.7) |
Federal Statutory Income Tax Rate to Income (Loss) Before Income Taxes | For the years indicated, the provisions expense for income taxes differed from the amount computed by applying the federal statutory income tax rate to income (loss) before income taxes due to the following items (in millions):
|  | Years Ended December 31,
|  | 2022 |  | 2021
Tax (benefit) at federal statutory rate |  | $ | (8.6) |  |  | $ | (17.0) |
Permanent differences |  | 0.3 |  |  | 0.4 |
State tax, net of federal benefit |  | 1.0 |  |  | (1.6) |
Foreign rate differential |  | — |  |  | 0.4 |
Executive and stock compensation |  | 0.1 |  |  | 0.4 |
Increase (decrease) in valuation allowance |  | (0.7) |  |  | (0.6) |
Transaction costs |  | — |  |  | 0.5 |
Return to provision |  | 3.2 |  |  | 3.3 |
Rate change |  | 1.7 |  |  | 20.2 |
Outside basis difference |  | 4.2 |  |  | 0.9 |
Other |  | 0.7 |  |  | 1.6 |
Equity income |  | (1.0) |  |  | (1.1) |
Derivative |  | — |  |  | (1.8) |
Income tax expense |  | $ | 0.9 |  |  | $ | 5.6 |
Significant Components of Company's Deferred Tax Assets and Liabilities | Net deferred tax balances as of the years indicated were comprised of the following (in millions):
|  | December 31,
|  | 2022 |  | 2021
Net operating loss carryforwards |  | $ | 82.5 |  |  | $ | 63.8 |
Basis difference in fixed assets |  | 0.3 |  |  | 0.7 |
Deferred compensation |  | 7.2 |  |  | 6.7 |
Sec. 163(j) carryforward |  | 46.3 |  |  | 58.1 |
Lease liability |  | 20.5 |  |  | 20.9 |
Other deferred tax assets |  | 13.3 |  |  | 13.4 |
Total deferred tax assets |  | 170.1 |  |  | 163.6 |
Valuation allowance |  | (101.6) |  |  | (102.8) |
Total net deferred tax assets |  | 68.5 |  |  | 60.8 |
Basis difference in fixed assets |  | (17.5) |  |  | (14.1) |
Right of use assets |  | (19.1) |  |  | (19.8) |
Basis difference in intangibles |  | (27.8) |  |  | (26.1) |
Other deferred tax liabilities |  | (11.5) |  |  | (6.9) |
Total deferred tax liabilities |  | (75.9) |  |  | (66.9) |
Net deferred tax liabilities |  | $ | (7.4) |  |  | $ | (6.1) |
Summary of Reconciliation of Unrecognized Tax Benefits | Below is a tabular reconciliation of the total amount of unrecognized tax benefits as of the years indicated (in millions):
|  | Year Ended December 31,
|  | 2022 |  | 2021
Uncertain tax benefits - January 1 |  | $ | 17.6 |  |  | $ | 22.9 |
Gross decreases - Tax positions in prior period |  | — |  |  | (5.3) |
Uncertain tax benefits - December 31 |  | $ | 17.6 |  |  | $ | 17.6 |

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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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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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