Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Taxes

Schedule of components of provision for income taxes

	Years Ended December 31,
(in thousands)	2019		2018		2017
Current:
Federal	$	5,461	$	669	$	541
State		719		1,117		574
Total current		6,180		1,786		1,115
Deferred:
Federal		1,803		1,497		28,905
State		(5,029)		1,955		(2,723)
Total deferred		(3,226)		3,452		26,182
Total provision for income taxes	$	2,954	$	5,238	$	27,297

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

	Years Ended December 31,
	2019		2018		2017
Federal statutory tax rate	21.0	%	21.0	%	35.0	%
State and local income taxes	6.0	%	26.6	%	0.9	%
Change in valuation allowance	(22.5)	%	9.5	%	(0.7)	%
Permanent Items	2.3	%	27.9	%	(2.7)	%
Tax audit adjustments	0.9	%	8.7	%	—	%
Change in uncertain tax positions	0.2	%	5.5	%	(0.3)	%
Tax credits	(0.1)	%	(5.6)	%	0.1	%
State tax rate change effect on deferred balance	—	%	27.7	%	(0.2)	%
Federal statutory tax rate change effect on deferred balance	—	%	—	%	(45.0)	%
Goodwill impairment	—	%	—	%	(21.1)	%
Other	1.9	%	(1.7)	%	(1.3)	%
Tax provision	9.7	%	119.6	%	(35.3)	%

Schedule of significant components of the our deferred income tax assets and liabilities

	As of December 31,
(in thousands)	2019		2018
Deferred tax assets:
Lease liabilities	$	31,432	$	—
Provision for doubtful accounts and implicit price concessions		18,547		16,529
Accrued expenses		12,789		15,352
Property, plant and equipment		9,797		10,829
Interest expense		8,946		7,798
Deferred benefit plan compensation		8,834		6,269
Net operating loss carryforwards		7,636		10,975
Share based compensation		4,016		3,902
Inventory reserves		2,554		2,710
Refund liabilities		2,346		2,517
Intangibles		1,236		1,063
Interest on seller notes		961		1,029
Deferred rent		—		1,136
Other		893		1,307
Deferred tax assets		109,987		81,416
Less: Valuation allowance		(2,065)		(8,930)
Total deferred tax assets		107,922		72,486
Deferred tax liabilities:
Lease assets		28,360		—
Goodwill		7,960		5,821
Prepaid expenses		1,121		1,030
Total deferred tax liabilities		37,441		6,851
Net deferred tax assets	$	70,481	$	65,635

Schedule of activity in the valuation allowance

(in thousands)	Balance at								Balance at End of
Year	Beginning of  Year		Acquisitions		Provision		Released		Year
2019	$	8,930	$	—	$	238	$	7,103	$	2,065
2018	$	8,754	$	—	$	204	$	28	$	8,930
2017	$	6,895	$	—	$	2,306	$	447	$	8,754

Summary of reconciliation of liability for unrecognized tax benefits

(in thousands)	2019		2018		2017
Unrecognized tax benefits, at beginning of the year	$	4,765	$	4,860	$	4,664
Additions for tax positions related to the current year		247		257		466
Decrease related to prior year positions		(337)		(352)		(270)
Decrease for lapse of applicable statute of limitations		(344)		—		—
Unrecognized tax benefits, at end of the year	$	4,331	$	4,765	$	4,860