INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision (benefit) for income taxes as of December 31, 2019, 2018 and 2017 consist of the following:

	YEARS ENDED DECEMBER 31,
	2019		2018		2017
Current:
Federal	$	443,000	$	13,000	$	55,000
State	207,000		389,000		109,000
Foreign	130,000		—		—
Total current	780,000		402,000		164,000
Deferred:
Federal	(311,000)		259,000		(1,335,000)
State	(251,000)		(210,000)		68,000
Foreign	(90,000)		—		—
Total deferred	(652,000)		49,000		(1,267,000)
	$	128,000	$	451,000	$	(1,103,000)

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax liabilities and assets as of December 31, 2019 and 2018 are as follows:

	DECEMBER 31,
	2019		2018
Deferred tax liabilities:
Property and equipment	$	(3,112,000)	$	(3,566,000)
Total deferred tax liabilities	(3,112,000)		(3,566,000)
Deferred tax assets:
Net operating loss carryforwards	117,000		80,000
Accruals and allowances	248,000		275,000
Tax credits	4,000		194,000
Other – net	229,000		207,000
Capital loss carryover	921,000		948,000
Total deferred tax assets	1,519,000		1,704,000
Valuation allowance	(921,000)		(1,096,000)
Deferred tax assets net of valuation allowance	598,000		608,000
Net deferred tax liabilities	$	(2,514,000)	$	(2,958,000)

Schedule of Amounts Presented in Financial Statements

These amounts are presented in the financial statements as follows:

	DECEMBER 31,
	2019		2018
Deferred income taxes (non-current)	$	(2,514,000)	$	(2,958,000)
	$	(2,514,000)	$	(2,958,000)

Schedule of Effective Income Tax Rate Reconciliation

The (benefit) provision for income taxes differs from the amount computed by applying the U.S. federal statutory tax rate (21% in 2019 and 2018, and 34% in 2017) to income before taxes as follows:

	YEARS ENDED DECEMBER 31,
	2019		2018		2017
Computed expected federal income tax	$	167,000	$	313,000	$	279,000
State income taxes, net of federal benefit	(80,000)		125,000		28,000
Non-deductible expenses	29,000		(12,000)		41,000
Impact of US Tax Reform	—		—		(1,546,000)
Return to Provision True-up	39,000		—		—
Uncertain Tax Positions	80,000		—		—
Change in valuation allowance	(175,000)		34,000		180,000
Other	68,000		(9,000)		(85,000)
	$	128,000	$	451,000	$	(1,103,000)

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefit is as follows:

	YEARS ENDED DECEMBER 31, 2019
	2019		2018		2017
Balance at beginning of year	$	87,000	$	—	$	—
Additions based on tax positions of prior years	172,000		87,000		—
Balance at end of year	$	259,000	$	87,000	$	—