INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense

For the years ended December 31, 2021, 2020 and 2019, we recognized income tax expense comprised of the following (in thousands):

	December 31,
	2021		2020		2019
Federal current tax	$	—	$	(256)	$	(161)
State current tax	(2,191)		(1,608)		7,715
Other current tax	18		27		22
Federal deferred tax	9,831		(303)		3,396
State deferred tax	6,902		3,035		(4,743)
Income tax expense	$	14,560	$	895	$	6,229

Schedule of Reconciliation of Income Tax Expense

A reconciliation of the statutory U.S. federal rate and effective rates is as follows:

	Years Ended December 31,
	2021		2020		2019
Federal tax	$	12,365	$	(179)	$	6,231
State franchise tax, net of federal benefit	4,198		779		3,891
Non deductible expenses	198		301		674
Noncontrolling interests in partnerships	(4,114)		(2,748)		(1,824)
Changes in valuation allowance	(249)		(33)		(462)
Return to provision	(2,530)		(2,252)		(1,324)
PPP Loan	—		(850)		—
Deferred true-ups and other	5,013		4,839		(761)
Uncertain tax provisions	(321)		1,036		(217)
Other	—		2		21
Income tax expense	$	14,560	$	895	$	6,229

Schedule of Deferred Tax Assets and Liabilities

Our deferred tax assets and liabilities comprise the following (in thousands):

	December 31,
Deferred tax assets:	2021		2020
Net operating losses	$	57,663	$	59,154
Accrued expenses	3,275		3,948
Operating lease liability	141,440		124,139
Equity compensation	2,993		1,903
Allowance for doubtful accounts	2,711		21,284
Other	7,532		11,512
Valuation allowance	(5,066)		(5,315)
Total Deferred Tax Assets	$	210,548	$	216,625
Deferred tax liabilities:
Property and equipment	(12,134)		(24,298)
Goodwill	(33,973)		(28,457)
Intangibles	(9,133)		(9,608)
Operating lease right-of-use asset	(128,868)		(112,956)
Other	(11,587)		(6,619)
Total Deferred Tax Liabilities	$	(195,695)	$	(181,938)
Net Deferred Tax Asset	$	14,853	$	34,687

Schedule of Unrecognized Tax Benefits

A reconciliation of the total gross amounts of unrecognized tax benefits for the years ended are as follows (in thousands):

	December 31,
	2021		2020		2019
Balance at beginning of year	$	5,484	$	4,320	$	4,629
Increases related to prior year tax positions	317		1,382		(34)
Increases related to current year tax positions	—		3		119
Expiration of the statute of limitations for the assessment of taxes	(713)		(221)		(393)
Increase (decrease) related to change in rate	—		—		(1)
Balance at end of year	$	5,088	$	5,484	$	4,320