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Income Taxes | 12 Months Ended
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Dec. 31, 2020
Income Taxes |
Income Taxes | 12. Income Taxes The Company’s components of loss before income tax (in thousands) were as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, | ​
​ |  | 2020 |  | 2019 |
Domestic | ​ | $ | (15,116) | ​ | $ | (14,097) | ​
Foreign | ​ | ​ | 1,944 | ​ | ​ | (1,355) | ​
Loss before income tax | ​ | $ | (13,172) | ​ | $ | (15,452) | ​
​ The Company’s components of income tax (expense) benefit (in thousands) were as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2020 |  | 2019 |
Current federal benefit | ​ | $ | 117 | ​ | $ | 285 | ​
Current state expense | ​ |  | (131) | ​ |  | (69) | ​
Deferred federal expense | ​ |  | (268) | ​ |  | (251) | ​
Deferred state benefit | ​ |  | 258 | ​ |  | 127 | ​
Deferred foreign benefit | ​ |  | — | ​ |  | 147 | ​
Income tax (expense) benefit | ​ | $ | (24) | ​ | $ | 239 | ​
​ The income tax provision (in thousands) differs from the amount computed by applying the statutory federal income tax rate to loss before income tax as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, | ​
​ |  | 2020 |  | 2019 |
Tax benefit computed at statutory rate of 21% | ​ | $ | 2,766 | ​ | $ | 3,245 | ​
Change in valuation allowance | ​ |  | (2,152) | ​ |  | (5,744) | ​
State income tax benefit, net of federal tax | ​ |  | 100 | ​ |  | 46 | ​
Foreign (income) loss | ​ |  | (536) | ​ |  | 2,827 | ​
Other | ​ |  | (202) | ​ |  | (135) | ​
Income tax (expense) benefit | ​ | $ | (24) | ​ | $ | 239 | ​
​ The Coronavirus Aid, Relief, and Economic Security Act (“The CARES Act”) was enacted on March 27, 2020 resulting in tax law changes that impacted the Company by accelerating the AMT credit owed to the Company and allowed for a temporary change in NOL taxable income limitations. For tax years beginning January 1, 2018 and those prior to 2021, an NOL deduction equal to 100% of taxable income is allowed. Tax years 2021 and forward will revert back to the 80% limitation established by the 2017 Tax Cuts and Jobs Act. The Consolidated Appropriations Act, 2021 (“The ACT”) was enacted by Congress on December 27, 2020. The Company is evaluating the effect of The ACT and does not anticipate a material impact to its consolidated financial statements. The principal components of the Company’s net deferred tax assets (liabilities) (in thousands) were as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ |  | 2020 |  | 2019
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​
Federal tax net operating loss ("NOL") carryforward | ​ | $ | 26,754 | ​ | $ | 25,921
Foreign tax NOL carryforward | ​ |  | 6,244 | ​ |  | 6,418
State tax NOL carryforward | ​ |  | 1,509 | ​ |  | 1,692
Other comprehensive income | ​ | ​ | 273 | ​ | ​ | 379
Restricted stock and restricted stock unit awards | ​ | ​ | 230 | ​ | ​ | 316
Foreign deferred taxes | ​ |  | 207 | ​ |  | 242
Right-of-use assets | ​ | ​ | 124 | ​ | ​ | 193
Canadian start-up costs | ​ | ​ | 104 | ​ | ​ | 122
Self-insurance | ​ |  | 62 | ​ |  | 106
Workers’ compensation | ​ |  | 44 | ​ |  | 96
Deferred revenue | ​ |  | — | ​ |  | 351
Alternative Minimum Tax ("AMT") credit carryforward | ​ |  | — | ​ |  | 79
Other | ​ |  | 51 | ​ |  | 90
Gross deferred tax assets | ​ | ​ | 35,602 | ​ | ​ | 36,005
Less valuation allowances | ​ |  | (30,396) | ​ |  | (28,299)
Net deferred tax assets | ​ | ​ | 5,206 | ​ | ​ | 7,706
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Property and equipment | ​ |  | (5,225) | ​ |  | (7,649)
Net deferred tax (liabilities) assets | ​ | $ | (19) | ​ | $ | 57
Domestic deferred tax (liabilities) assets | ​ | $ | (19) | ​ | $ | 57
Foreign deferred tax liabilities | ​ | ​ | — | ​ | ​ | —
Net deferred tax (liabilities) assets | ​ | $ | (19) | ​ | $ | 57
​ At December 31, 2020, the Company had a gross NOL for U.S. federal income tax purposes of approximately $127,399,000. This NOL will begin to expire in 2027. Losses incurred after the year ended December 31, 2017 have no expiration. The Company will carry forward the tax benefits related to federal net NOL of approximately $26,754,000. The Company also had state net NOLs that will affect state taxes of approximately $1,509,000 at December 31, 2020. State NOLs began to expire in 2015. The Company also had a Canadian gross NOL of $24,016,000 that will begin to expire in 2037. In evaluating the possible sources of taxable income during 2020, the Company determined it is more likely than not that the remaining deferred tax assets will not be realizable. As a result, the Company recorded full valuation allowance against foreign deferred tax assets and its federal and state deferred tax assets with the exception of its trademark intangible. As one of the Company’s Canadian subsidiaries reported taxable income for 2020 and 2019, the Company will continue to monitor the need for valuation allowance release on that subsidiary’s NOL in upcoming periods. At December 31, 2020 and 2019, the Company did not have any uncertain tax positions. The Company’s policy is to recognize interest and penalties related to an uncertain tax position in income tax expense.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32857-109319 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330215-122817 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32809-109319 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32705-109319 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 270 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 + Details
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