Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Summary of Domestic and Foreign Income Before Income Taxes

A summary of domestic and foreign income before income taxes follows:

	Fiscal Year Ended December 31,
	2020			2019			2018
Domestic	$	(542,046	)	$	(572,287	)	$	132,482
Foreign		(143,064	)		38,124			29,115
Total	$	(685,110	)	$	(534,163	)	$	161,597

Summary of Income Tax Expense (Benefit)

The income tax expense (benefit) consisted of the following:

	Fiscal Year Ended December 31,
	2020			2019			2018
Current:
Federal	$	(61,528	)	$	28,908		$	20,609
State		(1,639	)		4,613			5,726
Foreign		1,599			12,540			7,870
Total current expense		(61,568	)		46,061			34,205
Deferred:
Federal		(70,440	)		(37,166	)		6,194
State		(19,252	)		(11,207	)		(880	)
Foreign		(5,393	)		1,007			(741	)
Total deferred (benefit) expense		(95,085	)		(47,366	)		4,573
Income tax (benefit) expense	$	(156,653	)	$	(1,305	)	$	38,778

Summary of Deferred Income Tax Assets and Liabilities

Deferred income tax assets and liabilities consisted of the following:

	December 31,
	2020			2019
Deferred income tax assets:
Inventory reserves and capitalization	$	9,199		$	8,659
Allowance for doubtful accounts		2,020			1,194
Accrued liabilities		16,798			8,391
Equity based compensation		4,437			3,998
Federal tax loss carryforwards		—			525
State tax loss carryforwards		9,610			2,703
Foreign tax loss carryforwards		2,839			15,874
Foreign tax credit carryforwards		—			5,397
Debt Exchange basis difference		58,270			—
Section 163(j) Interest Limitation		—			9,134
Lease Liabilities		199,585			224,966
Outside basis differences in foreign subsidiaries (APB 23)		12,800			—
Capitalized refinancing and other costs		4,216			3,816
Other		3,922			2,231
Deferred income tax assets before valuation    allowances		323,696			286,888
Less: valuation allowances		(13,731	)		(24,623	)
Deferred income tax assets, net	$	309,965		$	262,265
Deferred income tax liabilities:
Depreciation	$	45,984		$	21,211
Trade Name		98,817			135,751
Amortization of goodwill and other assets		11,654			19,927
Loss Recapture and other differences		10,962			—
Foreign earnings expected to be repatriated		1,072			1,177
Lease Right of Use Assets		166,617			208,772
Other		9,281			1,488
Deferred income tax liabilities	$	344,387		$	388,326

Summary of Difference Between the Effective Income Tax Rate and the U.S. Statutory Income Tax Rate

The difference between the Company’s effective income tax rate and the U.S. statutory income tax rate is as follows:

	Fiscal Year Ended December 31,
	2020				2019				2018
Tax provision at U.S. statutory income tax rate		21.0		%		21.0		%		21.0		%
State income tax, net of federal income tax		2.4				1.0				2.4
Valuation allowances		(2.7	)			(0.4	)			0.6
GILTI and Foreign-Derived Intangible Income		—				(0.6	)			1.1
Foreign earnings		1.3				(1.5	)			0.2
U.S. — foreign rate differential		0.4				(0.6	)			0.4
CARES Act: 5-year NOL carryback		2.9				—				—
Debt exchange – cancellation of debt		8.7				—				—
Outside basis differences		0.3				—				—
Effect of the Act on Federal deferred income tax assets and liabilities		—				—				(1.3	)
Goodwill Impairment		(10.3	)			(17.9	)			—
Uncertain tax positions		(1.4	)			(0.7	)			—
Other		0.3				(0.1	)			(0.4	)
Effective income tax rate		22.9		%		0.2		%		24.0		%

Summary of Activity of Company's Gross Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s gross unrecognized tax benefits:

	Fiscal Year Ended December 31,
	2020			2019			2018
Balance at beginning of year	$	4,891		$	1,320		$	855
Increases related to current period tax positions		8,186			652			40
Increases (decreases) related to prior period tax positions		1,061			3,030			495
Decreases related to settlements		—			—			—
Decreases related to lapsing of statutes of    limitations		(248	)		(111	)		(70	)
Balance at end of year	$	13,890		$	4,891		$	1,320