Income Taxes (Tables)

12 Months Ended

Sep. 30, 2018

Schedule of Components of Income Tax Benefit

The components of income tax benefit are as follows:

	Fiscal Year Ended			Nine Months Ended			Year Ended
	September 30, 2018			September 30, 2017			December 31, 2016
Current:
Federal	$	(5,264	)	$	23,217		$	8,476
State		2,376			2,444			2,083
Deferred:
Federal		(54,528	)		(30,695	)		(38,286	)
State		(8,832	)		(4,251	)		(4,776	)
Total income tax benefit	$	(66,248	)	$	(9,285	)	$	(32,503	)

Schedule of Income Tax Benefit Differs from Amount Computed at Federal Statutory Corporate Tax Rate

Income tax benefit differs from the amount computed at the federal statutory corporate tax rate as follows:

	Fiscal Year Ended			Nine Months Ended			Year Ended
	September 30, 2018			September 30, 2017			December 31, 2016
Federal tax at statutory rate	$	(19,952	)	$	(8,140	)	$	(29,456	)
State tax, net of federal tax benefit		(5,199	)		(392	)		(4,966	)
Tax effect of:
Equity-based compensation		2,360			1,059			971
Provision to return and deferred tax adjustments		(646	)		(48	)		938
Non-deductible promotional and entertainment expense		974			510			1,199
Fuel tax credit and other credits		(740	)		(563	)		(1,527	)
Change in uncertain tax positions		579			(1,251	)		—
Non-deductible IPO costs		1,622			—			—
Domestic production activities deduction^(a)		(1,741	)		—			—
Rate change^(b)		(43,429	)		—			—
Other, net		(76	)		(460	)		338
Income tax benefit	$	(66,248	)	$	(9,285	)	$	(32,503	)

(a)

In 2018, the Company calculated refund claims related to the domestic production activities deduction. The refund claims reduced the tax provision by $1,741.

(b)

In 2018, the inclusion of the revaluation of the net deferred tax liability attributable to the 2017 Tax Act reduced the tax provision by $43,429.

Components of Net Deferred Tax Asset and Liability Accounts

The components of the Company’s net deferred tax asset and liability accounts resulting from temporary differences between the tax and financial reporting basis of assets and liabilities are as follows:

	September 30, 2018		September 30, 2017
Deferred tax assets:
Interest rate swaps	$	4,509	$	14,088
Self-insurance reserves		22,371		34,314
Deferred compensation		2,899		3,860
Deferred rent		190		323
Leases		—		615
Payroll related accruals		9,934		10,267
Other accrued expenses		2,485		3,864
Allowance for doubtful accounts		1,525		3,340
Net operating loss carryforward		4,460		2,274
Other non-current deferred tax assets		191		378
Total non-current deferred tax assets		48,564		73,323
Valuation allowance		—		—
Total deferred tax assets	$	48,564	$	73,323

Deferred tax liabilities:
Intangible assets	$	68,457	$	134,490
Property and equipment		35,671		47,037
Inventories		4,123		6,264
Deferred revenue		6,782		10,112
Prepaid assets		137		428
Other non-current deferred tax liabilities		613		131
Total non-current deferred tax liabilities		115,783		198,462
Total deferred tax liabilities ⁽¹⁾	$	67,219	$	125,139

(1)

The 2017 Tax Act impacted the comparison of the 2018 to the 2017 deferred tax changes by $43,429 as a result of the U.S. tax rate reduction and the change in the ASC 740-30 deferred liability balance.

Reconciliation of Total Unrecognized Tax Benefits Balances

The following table represents a reconciliation of the Company’s total unrecognized tax benefits balances for the year ended September 30, 2018 and the nine months ended September 30, 2017:

	September 30, 2018		September 30, 2017
Beginning of period	$	284	$	1,749
Increases (decreases) as a result of tax positions taken in a prior period		732		(1,708	)
Increases as a result of tax positions taken during the current period		—		243
End of period	$	1,016	$	284