Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Before Income Taxes

The domestic and foreign components of income before provision for income taxes are as follows for the years ended December 31:

	2019		2018		2017
Domestic	$	87,622	$	74,479	$	69,347
Foreign		2,551		8,348		4,639
Income before income taxes	$	90,173	$	82,827	$	73,986

Income Tax Expense Components

Income tax expense consisted of the following for the years ended December 31:

	2019			2018			2017
Current:
Federal	$	14,123		$	9,700		$	12,995
State		5,698			4,035			3,243
Foreign		1,537			2,418			1,476
Total current		21,358			16,153			17,714
Deferred:
Federal		320			4,072			(9,425	)
State		(25	)		1,452			2,749
Foreign		(418	)		(250	)		72
Total deferred		(123	)		5,274			(6,604	)
Income tax expense	$	21,235		$	21,427		$	11,110

Deferred Tax Assets (Liabilities)

Deferred tax assets (liabilities) consisted of the following at December 31:

	2019			2018
Deferred Tax Assets
Allowance for bad debt	$	888		$	1,321
Accrued paid time off		1,671			1,437
Foreign net operating loss (NOL) carry forward		866			1,144
State net operating loss (NOL) carry forward		714			507
Stock option compensation		2,666			2,332
Deferred rent		3,129			3,127
Deferred compensation		3,902			3,348
Foreign tax credits		4,508			3,968
State tax credits		2,026			2,041
Foreign exchange		3,579			2,430
Foreign deferred		200			342
Accrued liabilities and other		5,318			4,079
		29,467			26,076
Less: Valuation Allowance		(5,374	)		(5,112	)
Total Deferred Tax Assets		24,093			20,964
Deferred Tax Liabilities
Retention		(1,395	)		(1,239	)
Prepaid expenses		(1,451	)		(1,301	)
Payroll taxes		(593	)		(495	)
Unbilled revenue		(2,691	)		(4,135	)
Depreciation		(3,112	)		(7,306	)
Amortization		(52,076	)		(46,051	)
Deferred gain and other		(396	)		(602	)
Total Deferred Tax Liabilities		(61,714	)		(61,129	)
Total Net Deferred Tax Liability	$	(37,621	)	$	(40,165	)

Unrecognized Tax Benefit Reconciliation

The unrecognized tax benefit reconciliation, excluding penalty and interest, is as follows:

Unrecognized tax benefits at January 1, 2017	$	1,185
Decrease attributable to lapse of statute of limitations		(365	)
Unrecognized tax benefits at December 31, 2017		820
Increase attributable to tax positions taken during the current period		216
Decrease attributable to settlements with taxing authorities		(37	)
Decrease attributable to lapse of statute of limitations		(783	)
Unrecognized tax benefits at December 31, 2018		216
Decrease attributable to tax positions taken during a prior period		(216	)
Unrecognized tax benefits at December 31, 2019	$	—

Effective Income Tax Rate Reconciliation

The Company’s provision for income taxes differs from the federal statutory rate. The differences between the statutory rate and the Company’s provision are as follows:

	2019			2018			2017
Taxes at statutory rate		21.0	%		21.0	%		35.0	%
State taxes, net of federal benefit		5.3	%		5.2	%		4.4	%
Foreign tax rate differential		0.3	%		0.5	%		(0.3	)%
Tax legislation		—			—			(22.6	)%
Other permanent differences		1.3	%		1.8	%		0.7	%
Prior year tax adjustments		(1.0	)%		0.2	%		(0.3	)%
Unrecognized tax benefits		(0.2	)%		(0.6	)%		0.1	%
Valuation allowance		1.1	%		1.3	%		0.7	%
Equity-based compensation		(3.6	)%		(3.0	)%		(2.1	)%
Tax credits		(0.6	)%		(0.5	)%		(0.6	)%
Taxes at effective rate		23.6	%		25.9	%		15.0	%