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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Taxes

Schedule of components of (loss) income before income taxes

		Year Ended December 31,						Three Months Ended December 31,			Year Ended September 30,
		2016			2015			2014			2014
Loss before income taxes
Domestic		$	(41,162,000)		$	(36,230,000)		$	(6,249,000)		$	(11,671,000)
Foreign			(5,079,000)			(3,804,000)			(654,000)			(6,229,000)
Total		$	(46,241,000)		$	(40,034,000)		$	(6,903,000)		$	(17,900,000)

Schedule of income tax (benefit) expense

		Year Ended December 31,						Three Months Ended December 31,			Year Ended September 30,
		2016			2015			2014			2014
Current federal benefit		$	215,000		$	280,000		$	—		$	74,000
Current state benefit (expense)			181,000			(571,000)			(39,000)			(633,000)
Current foreign expense			—			—			—			(228,000)
Deferred federal benefit			5,795,000			12,499,000			1,783,000			5,489,000
Deferred state (expense) benefit			(847,000)			860,000			168,000			578,000
Deferred foreign benefit			1,105,000			687,000			—			—
Total		$	6,449,000		$	13,755,000		$	1,912,000		$	5,280,000

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,
		2016			2015			2014			2014
Tax benefit computed at statutory rate of 35%		$	16,184,000		$	14,012,000		$	2,416,000		$	6,265,000
Change in valuation allowance			(10,200,000)			(502,000)			(170,000)			(1,506,000)
State income tax (expense) benefit, net of federal tax			(433,000)			423,000			83,000			(32,000)
Foreign losses			985,000			954,000			170,000			1,506,000
Transaction costs			—			(445,000)			(522,000)			(332,000)
Other			(87,000)			(687,000)			(65,000)			(621,000)
Income tax benefit		$	6,449,000		$	13,755,000		$	1,912,000		$	5,280,000

Schedule of the principal components of the Company's net deferred tax liability

		December 31,
		2016			2015
Deferred tax assets:
Federal tax net operating loss ("NOL") carry forward		$	32,746,000		$	23,002,000
Foreign tax NOL carry forward			4,486,000			3,694,000
Deferred revenue			462,000			1,193,000
Restricted stock			318,000			214,000
Workers’ compensation			74,000			144,000
State tax NOL carry forward			1,223,000			850,000
Self-insurance			219,000			260,000
Canadian start-up costs			275,000			296,000
Alternative Minimum Tax credit carry forward			315,000			315,000
Foreign tax credit			1,874,000			1,874,000
Other comprehensive income			786,000			1,055,000
Uncertain tax positions			512,000			562,000
Other			(264,000)			(91,000)
Total gross deferred tax assets			43,026,000			33,368,000
Less valuation allowances			(13,602,000)			(3,707,000)
Total net deferred tax assets			29,424,000			29,661,000
Deferred tax liabilities:
Property and equipment			(29,035,000)			(34,980,000)
Total net deferred tax assets (liabilities)		$	389,000		$	(5,319,000)
Noncurrent portion of foreign deferred tax assets		$	535,000		$	—
Noncurrent portion of domestic deferred tax liabilities			(146,000)			(5,319,000)
Total net deferred tax assets (liabilities)		$	389,000		$	(5,319,000)

Schedule of Company’s gross uncertain tax positions

		December 31,
		2016			2015
Balance at beginning of year		$	1,684,000		$	—
Established at Merger date			—			715,000
(Decrease) increase in prior year tax positions			(14,000)			455,000
Increase in current year tax positions			157,000			514,000
Liability statute expiration			(338,000)			—
Balance at end of year		$	1,489,000		$	1,684,000

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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

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-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.

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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.

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

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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.

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