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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of the provision (benefit) for income taxes as of December 31, 2019, 2018 and 2017 consist of the following:
| YEARS ENDED DECEMBER 31, |  |  |  |
| 2019 |  | 2018 |  | 2017
Current: |  |  |  |  |
Federal | $ | 443,000 |  |  | $ | 13,000 |  |  | $ | 55,000 |
State | 207,000 |  |  |  | 389,000 |  |  |  | 109,000 |
Foreign | 130,000 |  |  |  | — |  |  |  | — |
Total current | 780,000 |  |  |  | 402,000 |  |  |  | 164,000 |
Deferred: |  |  |  |  |
Federal | (311,000) |  |  | 259,000 |  |  | (1,335,000) |
State | (251,000) |  |  | (210,000) |  |  | 68,000 |
Foreign | (90,000) |  |  | — |  |  | — |
Total deferred | (652,000) |  |  | 49,000 |  |  | (1,267,000) |
| $ | 128,000 |  |  | $ | 451,000 |  |  | $ | (1,103,000) |
Schedule of Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred tax liabilities and assets as of December 31, 2019 and 2018 are as follows:
| DECEMBER 31, |  |
| 2019 |  | 2018
Deferred tax liabilities: |  |  |
Property and equipment | $ | (3,112,000) |  |  | $ | (3,566,000) |
Total deferred tax liabilities | (3,112,000) |  |  | (3,566,000) |
Deferred tax assets: |  |  |
Net operating loss carryforwards | 117,000 |  |  | 80,000 |
Accruals and allowances | 248,000 |  |  | 275,000 |
Tax credits | 4,000 |  |  | 194,000 |
Other – net | 229,000 |  |  | 207,000 |
Capital loss carryover | 921,000 |  |  | 948,000 |
Total deferred tax assets | 1,519,000 |  |  | 1,704,000 |
Valuation allowance | (921,000) |  |  | (1,096,000) |
Deferred tax assets net of valuation allowance | 598,000 |  |  | 608,000 |
Net deferred tax liabilities | $ | (2,514,000) |  |  | $ | (2,958,000) |
Schedule of Amounts Presented in Financial Statements | These amounts are presented in the financial statements as follows:
| DECEMBER 31, |  |
| 2019 |  | 2018
Deferred income taxes (non-current) | $ | (2,514,000) |  |  | $ | (2,958,000) |
| $ | (2,514,000) |  |  | $ | (2,958,000) |
Schedule of Effective Income Tax Rate Reconciliation | The (benefit) provision for income taxes differs from the amount computed by applying the U.S. federal statutory tax rate (21% in 2019 and 2018, and 34% in 2017) to income before taxes as follows:
| YEARS ENDED DECEMBER 31, |  |  |  |
| 2019 |  | 2018 |  | 2017
Computed expected federal income tax | $ | 167,000 |  |  | $ | 313,000 |  |  | $ | 279,000 |
State income taxes, net of federal benefit | (80,000) |  |  | 125,000 |  |  | 28,000 |
Non-deductible expenses | 29,000 |  |  | (12,000) |  |  | 41,000 |
Impact of US Tax Reform | — |  |  | — |  |  | (1,546,000) |
Return to Provision True-up | 39,000 |  |  | — |  |  | — |
Uncertain Tax Positions | 80,000 |  |  | — |  |  | — |
Change in valuation allowance | (175,000) |  |  | 34,000 |  |  | 180,000 |
Other | 68,000 |  |  | (9,000) |  |  | (85,000) |
| $ | 128,000 |  |  | $ | 451,000 |  |  | $ | (1,103,000) |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefit is as follows:
| YEARS ENDED DECEMBER 31, 2019 |  |  |  |
| 2019 |  | 2018 |  | 2017
Balance at beginning of year | $ | 87,000 |  |  | $ | — |  |  | $ | — |
Additions based on tax positions of prior years | 172,000 |  |  | 87,000 |  |  | — |
Balance at end of year | $ | 259,000 |  |  | $ | 87,000 |  |  | $ | — |

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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 http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + 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 http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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