Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense

The components of income tax expense were as follows (in thousands):

	Year Ended December 31,
	2020		2021		2022
Current income tax expense (benefit):
Federal	$	5,685	$	513	$	4,293
State	2,146		1,535		2,086
	7,831		2,048		6,379
Deferred income tax expense (benefit):
Federal	(608)		4,948		(36,395)
State	(203)		515		(6,260)
	(811)		5,463		(42,655)
Income Tax Expense (Benefit)	$	7,020	$	7,511	$	(36,276)

Schedule of Tax Effects of Principal Temporary Differences

The tax effects of principal temporary differences are as follows (in thousands):

	As of December 31,
	2021		2022
Deferred tax assets
Goodwill and intangibles	$	—	$	34,001
Operating lease liability	20,717		28,657
Allowance for doubtful accounts	2,061		3,172
Interest expenses	—		1,572
Restricted stock	1,329		1,367
Accrued vacation and severance	768		727
Investment	774		771
Other	716		206
Stock option compensation expense	159		232
Deferred revenue	—		36
Net operating loss	3,338		—
Total gross deferred tax assets	29,862		70,741
Valuation allowance	(743)		(547)
Total net deferred tax assets	29,119		70,194
Deferred tax liabilities
Income tax deductible capitalized software development costs	(2,121)		(1,273)
Operating lease asset	(19,442)		(27,026)
Property and equipment	(10,110)		(3,622)
Accounts receivable	—		(1,434)
Prepaid expenses	(1,136)		(437)
Goodwill and intangibles	(1,302)		—
Other comprehensive income- unrealized gain on interest rate cap	(67)		(1,047)
Total deferred tax liabilities	(34,178)		(34,839)
Deferred tax (liabilities) assets, net	$	(5,059)	$	35,355

Schedule of Difference of Income Tax Expense from the United States Federal Income Tax Rates

Income tax expense (benefit) differs from the amount of tax determined by applying the United States Federal income tax rates to pretax income and loss due to the application of state apportionment laws, permanent tax differences, and other temporary differences (in thousands):

	Year Ended December 31,
	2020				2021				2022
	Amount		%		Amount		%		Amount		%
Tax expense at statutory rate	$	5,427	21.00	%	$	5,305	21.00	%	$	(31,778)	21.00	%
State taxes, net	1,156		4.48	%	1,576		6.24	%	(4,163)		2.75	%
Permanent differences	491		1.90	%	678		2.68	%	318		(0.21)	%
Equity-based compensation benefits	(305)		(1.18)	%	(219)		(0.87)	%	479		(0.32)	%
Gain on acquisition	—		—	%	—		—	%	(947)		0.63	%
Post-employment benefits	(67)		(0.26)	%	—		—	%	—		—	%
Uncertain tax position	49		0.19	%	—		—	%	—		—	%
Valuation allowance	287		1.11	%	206		0.82	%	(197)		0.13	%
Other	(18)		(0.07)	%	(35)		(0.14)	%	12		(0.01)	%
	$	7,020	27.17	%	$	7,511	29.73	%	$	(36,276)	23.97	%