INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

INCOME TAXES

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):

	2020		2019		2018
Current:
Federal	$	0.6	$	(0.3)	$	(0.1)
State		(1.7)		3.7		4.0
Foreign		0.8		—		—
Total current taxes		(0.3)		3.4		3.9
Deferred:
Federal		0.1		(45.5)		(10.9)
State		(0.5)		(11.6)		(7.4)
Foreign		0.5		(0.9)		(1.5)
Total deferred taxes		0.1		(58.0)		(19.8)
Benefit for income taxes	$	(0.2)	$	(54.6)	$	(15.9)

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 for the years ended December 31, 2020, 2019 and 2018 is as follows (in millions):

	2020			2019			2018
Income tax expense (benefit) at United States statutory income tax rate	$	1.3		$	(76.1)		$	(4.4)
Federal income tax effects of:
State income tax expense, net of federal benefit		(1.6)			(6.2)			(2.7)
Foreign tax rate differential		0.1			(0.8)			(0.3)
Goodwill impairment		—			23.4			—
Per diem and other nondeductible expenses		1.4			2.3			4.1
Arbitrated decrease in contingent consideration		(2.9)			—			—
Change in valuation allowance		0.6			1.2			—
Cumulative effect of change in effective tax rate		—			—			(12.6)
Tax credits		(0.1)			(0.3)			(0.1)
Other		1.0			1.9			0.1
Income tax benefit	$	(0.2)		$	(54.6)		$	(15.9)
Effective tax rate		(3.3)	%		15.1	%		75.5	%

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 at December 31, 2020 and 2019 were as follows (in millions):

	2020		2019
Deferred tax assets
Accrued expenses	$	7.4	$	5.5
Vacation accrual		0.6		0.6
Accounts receivable		0.9		0.8
Net operating losses		24.4		38.6
Deferred start-up costs		1.2		1.3
Stock based compensation		2.0		1.5
Operating lease liabilities		30.3		25.9
		66.8		74.2
Valuation allowance		(10.5)		(7.4)
Total deferred tax assets		56.3		66.8
Deferred tax liabilities
Prepaid expenses		(4.8)		(4.7)
481(a) adjustment		—		(0.9)
Intangible assets		(17.6)		(20.3)
Property and equipment		(75.6)		(87.2)
Right of Use Asset		(28.3)		(23.6)
Total deferred tax liabilities		(126.3)		(136.7)
Net deferred tax liability	$	(70.0)	$	(69.9)