Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of components of loss before income taxes


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Domestic	$	(20,577)	$	(32,238)	$	(39,214)
Foreign		(4,628)		(4,866)		(5,079)
Loss before income taxes	$	(25,205)	$	(37,104)	$	(44,293)

Schedule of components of income tax benefit


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Current federal benefit	$	55	$	40	$	215
Current state (expense) benefit		(14)		3,545		181
Current foreign benefit		—		2,492		—
Deferred federal (expense) benefit		(274)		(51)		5,326
Deferred state benefit (expense)		344		697		(867)
Deferred foreign benefit (expense)		687		(1,409)		1,105
Income tax benefit	$	798	$	5,314	$	5,960

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


	Year Ended December 31,
	2018		2017		2016
			(as adjusted)		(as adjusted)
Tax benefit computed at statutory rate of 21% and 35% (1)	$	5,293	$	12,986	$	15,503
Change in valuation allowance		(5,811)		(4,747)		(9,995)
State income tax benefit (expense), net of federal tax		260		2,757		(446)
Foreign losses		1,319		1,593		985
Tax reform impact to deferred tax balances (2)		—		(7,590)		—
Other		(263)		315		(87)
Income tax benefit	$	798	$	5,314	$	5,960

(1)

Statutory rate of 21% for year ended December 31, 2018 and 35% for years ended December 31, 2017 and 2016.

(2)

Due to the Tax Cuts and Jobs Act enacted on December 22, 2017, the Company’s domestic deferred tax assets and liabilities were remeasured from 35% to 21% as of December 31, 2017. The change in tax rate resulted in a decrease to the gross domestic deferred tax asset which is offset by a corresponding decrease to the valuation allowance.

Schedule of the principal components of the Company's net deferred tax (liabilities) assets


	December 31,
	2018		2017
Deferred tax assets:
Federal tax net operating loss ("NOL") carryforward	$	24,848	$	21,014
Foreign tax NOL carryforward		5,298		4,410
Deferred revenue		697		626
Restricted stock and restricted stock unit awards		320		192
Workers’ compensation		60		64
State tax NOL carryforward		2,134		1,529
Self-insurance		111		128
Canadian start-up costs		137		156
Alternative Minimum Tax ("AMT") credit carryforward		315		315
Foreign deferred taxes		466		874
Other comprehensive income		490		242
Other		92		80
Gross deferred tax assets		34,968		29,630
Less valuation allowances		(22,806)		(17,366)
Net deferred tax assets		12,162		12,264
Deferred tax liabilities:
Property and equipment		(12,003)		(12,914)
Net deferred tax assets (liabilities)	$	159	$	(650)
Foreign deferred tax liabilities	$	(134)	$	(874)
Domestic deferred tax assets		293		224
Net deferred tax assets (liabilities)	$	159	$	(650)

Schedule of Company’s gross uncertain tax positions


	December 31,
	2018		2017
Balance at beginning of year	$	—	$	1,489
Decrease in prior year tax positions		—		—
Increase in current year tax positions		—		—
Liability statute expiration		—		(1,489)
Balance at end of year	$	—	$	—