INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

INCOME TAXES

Schedule of components of provision (benefit) for income taxes

	Year Ended December 31,
(in thousands)	2017			2016			2015
Current:
Federal	$	541		$	(18,812	)	$	(21,721	)
State	574			694			1,720
Total current	1,115			(18,118		)	(20,001		)
Deferred:
Federal	28,905			3,008			(41,372		)
State	(2,723		)	(800		)	(6,241		)
Total deferred	26,182			2,208			(47,613		)
Provision (benefit) for income taxes from continuing operations	$	27,297		$	(15,910	)	$	(67,614	)
Income tax provision (benefit) attributable to discontinued operations	$	—		$	490		$	(3,249	)

Schedule of reconciliation of the federal statutory tax rate to our effective tax rate applicable to continuing operations

	Year Ended December 31,
	2017		2016		2015
Federal statutory tax rate- (benefit) provision	(35.0	)%	(35.0	)%	(35.0	)%
State and local income taxes	(0.7	)%	(0.4	)%	(1.6	)%
Change in valuation allowance	0.7	%	—	%	0.3	%
Federal statutory tax rate change effect on deferred balance	45.0	%	—	%	—	%
Change in uncertain tax positions	0.3	%	(0.9	)%	(0.2	)%
Goodwill impairment	21.1	%	22.3	%	18.4	%
Other	3.9	%	1.1	%	0.6	%
Effective tax rate applicable to continuing operations	35.3	%	(12.9	)%	(17.5	)%

Schedule of significant components of the net deferred income tax asset

	As of December 31,
(in thousands)	2017			2016
Deferred tax liabilities:
Goodwill	$	3,883		$	4,962
Intangible	4			3,580
Prepaid expenses	1,029			1,581
Sec. 481(a) adjustments	56			172
	4,972			10,295
Deferred tax assets:
Deferred benefit plan compensation	5,786			8,816
Provision for doubtful accounts and disallowed revenues	18,243			30,203
Property, plant and equipment	12,216			14,596
Net operating loss carryforwards	15,191			11,157
Accrued expenses	17,974			30,307
Inventory reserves	2,123			3,318
Restricted stock	3,972			4,286
Capital leases	210			439
Deferred rent	1,265			2,117
Refund liabilities	2,895			3,456
Interest on seller notes	1,010			1,408
Other	967			1,310
	81,852			111,413
Valuation allowance	(8,754		)	(6,895		)
	73,098			104,518
Net deferred tax asset	$	68,126		$	94,223

Schedule of activity in the valuation allowance

(in thousands)	Year	Balance at Beginning of Year		Acquisitions		Provision		Released		Balance at End of Year
	2017	$	6,895	$	—	$	2,306	$	447	$	8,754
	2016	$	6,853	$	—	$	377	$	335	$	6,895
	2015	$	5,692	$	—	$	1,195	$	34	$	6,853

Summary of reconciliation of liability for unrecognized tax benefits

(in thousands)	2017		2016			2015
Unrecognized tax benefits, at beginning of the year	$	4,664	$	7,567		$	7,605
Additions for tax positions related to the current year	196		47			279
Additions for tax positions of prior years	—		—			1,415
Decrease related to prior year positions	—		—			(1,472		)
Decrease for lapse of applicable statute of limitations	—		(2,950		)	(260		)
Unrecognized tax benefits, at end of the year	$	4,860	$	4,664		$	7,567