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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Taxes

Schedule of components of (loss) income before income taxes

		Year Ended December 31,			Three Months Ended December 31,			Year Ended September 30,
		2015			2014			2014			2013
(Loss) income before income taxes
Domestic		$	(36,230,000	)	$	(6,249,000	)	$	(11,671,000	)	$	23,019,000
Foreign			(3,804,000	)		(654,000	)		(6,229,000	)		(3,449,000	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total		$	(40,034,000	)	$	(6,903,000	)	$	(17,900,000	)	$	19,570,000
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Schedule of income tax (benefit) expense

		Year Ended December 31,			Three Months Ended December 31,			Year Ended September 30,
		2015			2014			2014			2013
Current federal benefit (expense)		$	280,000			—		$	74,000		$	(124,000	)
Current state expense			(571,000	)	$	(39,000	)		(633,000	)		(693,000	)
Current foreign expense			—			—			(228,000	)		—
Deferred foreign benefit (expense)			687,000			—			—			—
Deferred federal benefit (expense)			12,499,000			1,783,000			5,489,000			(6,251,000	)
Deferred state benefit (expense)			860,000			168,000			578,000			(2,022,000	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Total		$	13,755,000		$	1,912,000		$	5,280,000		$	(9,090,000	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​	​	​	​

Schedule of the difference between the income tax provision and the amount computed by applying the statutory federal income tax rate to (losses) income before income taxes

		Year Ended December 31,			Three Months Ended December 31,			Year Ended September 30,
		2015			2014			2014			2013
Tax benefit (expense) computed at statutory rate of 35%		$	14,012,000		$	2,416,000		$	6,265,000		$	(6,850,000	)
Change in valuation allowance			(502,000	)		(170,000	)		(1,506,000	)		(1,265,000	)
State income tax benefit (expense), net of federal tax			423,000			83,000			(32,000	)		(1,486,000	)
Foreign losses			954,000			170,000			1,506,000			987,000
Transaction costs			(445,000	)		(522,000	)		(332,000	)		—
Other			(687,000	)		(65,000	)		(621,000	)		(476,000	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
Income tax benefit (expense)		$	13,755,000		$	1,912,000		$	5,280,000		$	(9,090,000	)
​	​	​	​	​	​	​	​	​	​	​	​	​	​
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Schedule of the principal components of the Company's net deferred tax liability

		December 31, 2015			September 30, 2014
Deferred tax assets:
Federal tax net operating loss (NOL) carryforward		$	23,002,000		$	11,205,000
Foreign tax NOL carryforward			3,694,000			2,441,000
Deferred revenue			1,193,000			297,000
Restricted stock			214,000			756,000
Workers' compensation			144,000			148,000
State tax NOL carryforward			850,000			792,000
Self-insurance			260,000			286,000
Canadian start-up costs			296,000			337,000
AMT credit carry forward			315,000			312,000
Foreign tax credit			1,874,000			228,000
Other comprehensive income			1,055,000			128,000
Unrecognized tax benefits			562,000			—
Other			(91,000	)		209,000
​	​	​	​	​	​	​	​
Total gross deferred tax assets			33,368,000			17,139,000
Less valuation allowance			(3,707,000	)		(2,771,000	)
Total net deferred tax assets			29,661,000			14,368,000
Deferred tax liabilities:
Property and equipment			(34,980,000	)		(42,199,000	)
​	​	​	​	​	​	​	​
Total net deferred tax liability		$	(5,319,000	)	$	(27,831,000	)
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

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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
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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=6907707&loc=d3e32537-109319

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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=6907707&loc=d3e32687-109319

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1)(i))
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