INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

The Components of the Company's Provision for Income Taxes

The components of the Company’s United States and foreign provision for income taxes were as follows for the years ended December 31 (in millions):

	2023			2022		2021
Current:
Federal	$	5.0		$	6.2	$	4.6
State		3.7			1.6		5.4
Foreign		0.5			1.2		0.9
Total current taxes		9.2			9.0		10.9
Deferred:
Federal		(2.2	)		8.7		11.0
State		(1.9	)		0.2		3.4
Foreign		2.2			1.7		0.7
Total deferred taxes		(1.9	)		10.6		15.1
Income tax expense	$	7.3		$	19.6	$	26.0

Reconciliation Between the Effective Income Tax Rate and the United States Statutory Income Tax Rate

A reconciliation between the effective income tax rate and the United States statutory income tax rate were as follows for the years ended December 31 (in millions):

	2023			2022			2021
Income tax expense at United States statutory income tax rate	$	(2.2	)	$	14.6		$	17.2
Federal income tax effects of:
State income tax expense, net of federal benefit		1.4			1.0			6.9
Impairment of goodwill		2.8			1.2			—
Foreign tax rate differential		0.4			0.5			0.3
Driver per diem		1.0			—			—
Global intangible low-taxed income inclusion		0.4			0.7			—
Other nondeductible expenses		0.4			0.7			(0.1	)
Nondeductible officer compensation		1.8			1.6			1.8
Write-off of foreign deferred tax assets		—			10.5			—
Change in valuation allowance		—			(10.2	)		—
Change in fair value of warrant liability		—			(1.0	)		(0.3	)
Stock compensation		0.2			0.1			(0.5	)
Tax credits		(0.2	)		(0.1	)		(0.1	)
Return-to-provision adjustments		(0.3	)		0.1			0.3
Other		1.6			(0.1	)		0.5
Income tax expense	$	7.3		$	19.6		$	26.0
Effective tax rate		(70.2	)%		28.1	%		31.7	%

The Effects of Temporary Differences that Give Rise to Significant Elements of Deferred Tax Assets and Liabilities

The effects of temporary differences that give rise to significant elements of deferred tax assets and liabilities were as follows at December 31 (in millions):

	2023			2022
Deferred tax assets
Accrued expenses	$	7.7		$	6.8
Vacation accrual		0.7			0.5
Accounts receivable		1.1			0.8
Net operating losses		0.7			0.4
Deferred start-up costs		0.9			1.0
Stock based compensation		3.5			3.5
Operating lease liabilities		26.8			28.8
Interest expense limitation carryforward		11.9			6.1
		53.3			47.9
Valuation allowance		(0.4	)		(0.3	)
Total deferred tax assets		52.9			47.6
Deferred tax liabilities
Prepaid expenses		(4.1	)		(3.2	)
Intangible assets		(14.5	)		(15.9	)
Property and equipment		(102.5	)		(96.2	)
Right of use asset		(25.4	)		(27.3	)
Total deferred tax liabilities		(146.5	)		(142.6	)
Net deferred tax liability	$	(93.6	)	$	(95.0	)