INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Components of (Loss) Income from Continuing Operations before Income Taxes

For financial reporting purposes, loss before income taxes includes the following components:

	Years Ended December 31,
	2019			2018			2017
Canada	$	(578	)	$	5,934		$	8,602
United States		(42,578	)		(42,461	)		(65,071	)
Foreign		26,382			9,686			34,592
Loss before income taxes	$	(16,774	)	$	(26,841	)	$	(21,877	)

Components of Income Tax Expense

Income tax (benefit) expense includes income and withholding taxes incurred in the following jurisdictions:

	Years Ended December 31,
	2019			2018			2017
Current:
Canada	$	—		$	—		$	—
United States		125			350			—
Foreign		23,734			7,148			7,652
		23,859			7,498			7,652
Deferred:
Canada	$	—		$	—		$	—
United States		—			—			—
Foreign		(64,655	)		(2,609	)		529
		(64,655	)		(2,609	)		529
Total income tax (benefit) expense	$	(40,796	)	$	4,889		$	8,181

Schedule of Effective Income Tax Reconciliation

The reconciliation between income tax expense (benefit) from continuing operations and the income tax expense (benefit) that results from applying the Canadian federal statutory rate of 25% to consolidated pre-tax earnings is as follows:

	Years Ended December 31,
	2019			2018			2017
Income tax benefit at Canadian federal rate	$	(4,194	)	$	(6,710	)	$	(5,469	)
Earnings attributable to non-tax paying entities		3,502			3,815			8,597
Foreign rate differential		1,878			714			(1,996	)
Change in valuation allowance		(45,037	)		19,398			(21,586	)
Effect of intercompany asset transfer		—			(23,484	)		25,987
Impact of tax law changes		—			7,237			5,068
Foreign withholding tax incurred		1,316			2,259			692
Withholding taxes on unrepatriated foreign earnings		(2,281	)		(1,212	)		2,215
Inflation adjustment		(1,824	)		(2,235	)		(1,333	)
Permanent adjustments		3,322			503			(3,001	)
Foreign exchange translation		30			2,668			(1,464	)
Other – net		2,492			1,936			471
Total	$	(40,796	)	$	4,889		$	8,181

Components of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities are as follows:

	December 31, 2019			December 31, 2018
Intangible assets	$	9,457		$	10,100
Fixed assets		18,503			20,445
Bad debt allowance		5,332			4,471
NOL and foreign tax credit carryforwards		23,920			24,759
Accrued liabilities		9,106			8,317
Inventory valuation		716			763
Excess business interest expense		9,489			4,625
Equity based compensation		2,678			2,885
Transaction costs		777			1,364
Tower sale deferred gain		13,758			—
Tower sale financing obligation		4,198			—
Other		6,293			4,211
Subtotal	$	104,227		$	81,940
Less: valuation allowance		(25,348	)		(70,279	)
Total net deferred tax assets	$	78,879		$	11,661
Fixed assets	$	(963	)	$	(915	)
NRS contract asset		(4,914	)		—
Withholding taxes on unrepatriated foreign earnings		(9,523	)		(11,439	)
Total deferred tax liabilities	$	(15,400	)	$	(12,354	)
Net deferred tax asset (liability)	$	63,479		$	(693	)
Classified on the balance sheet as:
Deferred tax asset	$	73,216		$	10,746
Deferred tax liability	$	(9,737	)	$	(11,439	)
	$	63,479		$	(693	)

Open Tax Years by Jurisdiction

As of December 31, 2019, the following are the open tax years by jurisdiction:

New Zealand	2014 – 2019
Bolivia	2014 – 2019
United States	2016 – 2019
Canada	2015 – 2019