Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income Tax (Benefit) Expense

The (benefit) expense for income taxes consists of:

	Years Ended December 31,
	2021		2020		2019
Current:
Federal	$	(1,408)	$	—	$	—
State	341		(147)		—
Deferred and Other:
Federal	—		—		—
State	—		—		—
Total tax (benefit) expense	$	(1,067)	$	(147)	$	—

Schedule of Reconciliation of Effective Tax Rate

The reconciliation between our effective tax rate on income from operations and the statutory rate is as follows:

	Years Ended December 31,
	2021			2020			2019
Income tax (benefit) expense at federal statutory rate	$	285		$	2,335		$	(4,566)
State and local income taxes net of federal tax (benefit) expense	341			(147)			—
AMT refund	(1,434)			—			—
Permanent tax differences	(1,837)			(1,846)			(2,499)
Temporary tax differences
Installment note on land sale	—			—			—
Allowance for losses on note receivables	(485)			(77)			(246)
Deferred gains	(4,893)			(878)			(1,920)
Basis differences on fixed assets	(721)			1,307			—
Other basis/timing differences	(2,729)			2,296			3,172
Generation (use) on net operating loss carryforwards	10,406			(3,137)			6,059
Reported tax (benefit) expense	$	(1,067)		$	(147)		$	—
Effective tax rate	4.7		%	—		%	0.7		%

Components of the Net Deferred Tax Asset or Liability

Components of the Net Deferred Tax Asset or Liability

	December 31, 2021
	2021		2020
Deferred tax assets:
Allowance for losses on notes	$	2,189	$	2,674
Basis difference in fixed assets	705		1,426
Deferred gain	275		5,168
Foreign currency translations	1,088		3,818
Net operating loss carryforward	25,993		15,234
Total deferred tax assets	30,250		28,320
Less: valuation allowance	(30,250)		(28,320)
Total net deferred tax assets	$	—	$	—