INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

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

	Year Ended December 31,
	2019		2018		2017
Current income taxes:
Federal	$	10,343	$	13,704	$	22,533
State	2,478		2,255		2,550
Total	12,821		15,959		25,083
Deferred income taxes:
Federal	1,182		1,466		1,576
State	500		(18)		64
Total	1,682		1,448		1,640
Total income tax provision	$	14,503	$	17,407	$	26,723

Schedule of 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):

	2019		2018
Deferred tax assets:
Stock-based compensation	$	983	$	1,156
Federal benefit of state uncertain tax positions	746		954
Accrued vacation	521		550
Deferred rent	95		81
State net operating loss carryforwards	228		272
Allowance for doubtful accounts	311		240
Right of use lease liability	2,840		—
Other	465		662
Gross deferred tax assets	6,189		3,915
Less: Valuation allowance	(335)		(367)
Total deferred tax assets	5,854		3,548
Deferred tax liabilities:
Property and equipment	(2,027)		(1,834)
Capitalized software development costs	(3,544)		(2,495)
Right of use lease asset	(2,746)		—
Total deferred tax liabilities	(8,317)		(4,329)
Net deferred tax (liability) asset	$	(2,463)	$	(781)

Schedule of effective tax rates

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,
	2019		2018		2017
Statutory federal income tax rate	21.0	%	21.0	%	35.0	%
Domestic production activities deductions	—	%	—	%	(2.6)	%
Federal and state tax credits	(0.8)	%	(2.3)	%	(2.0)	%
Tax deficit (benefit) from restricted stock vestings	(0.1)	%	0.3	%	(0.7)	%
State income taxes	5.0	%	2.3	%	1.8	%
Uncertain tax positions (release)	(5.2)	%	0.8	%	1.6	%
Nondeductible expenses	2.2	%	0.8	%	0.7	%
Other, net	0.2	%	0.1	%	0.3	%
Effective federal and state income tax rate	22.3	%	23.0	%	34.1	%

Schedule of unrecognized 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, 2019, 2018 and 2017 (in thousands):

	2019		2018		2017
Balance at January 1	$	8,651	$	8,020	$	6,599
Additions for tax positions of prior years	208		459		576
Additions for tax positions of current years	393		1,248		1,646
Expiration of the statute of limitations	(3,182)		(1,024)		(788)
Reductions for tax positions of prior years	(217)		(52)		(13)
Settlements	(805)		—		—
Balance at December 31	$	5,048	$	8,651	$	8,020