INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Provision for Income Taxes

The provision for income taxes consists of the following (in thousands):

	Year Ended December 31,
	2017		2016			2015
Current income taxes:
Federal	$	22,533	$	20,433		$	23,876
State	2,550		2,478			3,358
Total	25,083		22,911			27,234
Deferred income taxes:
Federal	1,576		(857		)	(1,754		)
State	64		(29		)	(164		)
Total	1,640		(886		)	(1,918		)
Total income tax provision	$	26,723	$	22,025		$	25,316

Deferred Income Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities were as follows at December 31 (in thousands):

	2017			2016
Deferred tax assets:
Stock-based compensation	$	997		$	1,899
Federal benefit of state uncertain tax positions	919			1,392
Accrued vacation	660			1,035
Deferred rent	119			275
State net operating loss carryforwards	266			222
Allowance for doubtful accounts	135			160
Other	316			299
	3,412			5,282
Less: Valuation allowance	(257		)	(189		)
Total	3,155			5,093
Deferred tax liabilities:
Property and equipment & capitalized internal use software development costs	(2,488		)	(2,786		)
Net deferred tax asset	$	667		$	2,307

Statutory Federal Income Tax Rate and Effective Income Tax Rate Reconciliation

The following table reconciles the statutory federal income tax rate and the effective income tax rate indicated by the consolidated statements of income:

	Year Ended December 31,
	2017		2016		2015
Statutory federal income tax rate	35.0	%	35.0	%	35.0	%
Domestic production activities deductions	(2.6	)%	(8.7	)%	—	%
Federal and state tax credits	(2.0	)%	(2.0	)%	(1.2	)%
Excess tax benefits from restricted stock vestings	(0.7	)%	—	%	—	%
State income taxes	1.8	%	1.4	%	2.1	%
Uncertain tax positions	1.6	%	3.3	%	0.9	%
Nondeductible expenses	0.7	%	0.6	%	1.0	%
Other	0.3	%	(1.3	)%	(0.2	)%
Effective federal and state income tax rate	34.1	%	28.3	%	37.6	%

Reconciliation of Unrecognized Income Tax Benefits

The following table provides a reconciliation of the beginning and ending amount of the consolidated liability for unrecognized income tax benefits (included in other long-term liabilities in the consolidated balance sheets) for the years ended December 31, 2017, 2016 and 2015 (in thousands):

	2017			2016			2015
Balance at January 1	$	6,599		$	3,721		$	2,798
Additions for tax positions of prior years	576			1,754			338
Additions for tax positions of current years	1,646			1,589			1,094
Expiration of the statute of limitations	(788		)	(439		)	(366		)
Reductions for tax positions of prior years	(13		)	(26		)	(143		)
Balance at December 31	$	8,020		$	6,599		$	3,721