INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

For the years ended December 31, 2022, 2021 and 2020, we have the following income (loss) before income taxes (in thousands):

	December 31,
	2022		2021		2020
US Domestic	$	59,529	$	58,806	$	(986)
Foreign	(16,560)		73		132
Income (loss) before income taxes	$	42,969	$	58,879	$	(854)

Schedule of Components of Income Tax Expense

For the years ended December 31, 2022, 2021 and 2020, we recognized income tax expense comprised of the following (in thousands):

	December 31,
	2022		2021		2020
Federal current tax	$	—	$	—	$	(256)
State current tax	371		(2,191)		(1,608)
Foreign current tax	87		18		27
Federal deferred tax	6,470		9,831		(303)
State deferred tax	5,863		6,902		3,035
Foreign deferred tax	(3,430)		—		—
Income tax expense	$	9,361	$	14,560	$	895

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,
	2022		2021		2020
Federal tax	$	9,023	$	12,365	$	(179)
State franchise tax, net of federal benefit	595		4,198		779
Other Non deductible expenses	305		(93)		224
Officer Compensation	759		291		77
Noncontrolling interests in partnerships	(4,821)		(4,114)		(2,748)
Changes in valuation allowance	6,124		(249)		(33)
Return to provision	234		(2,530)		(2,252)
PPP Loan	—		—		(850)
Deferred true-ups and other	(1,451)		5,009		4,840
Foreign rate differential	(737)		4		(1)
Uncertain tax provisions	(749)		(321)		1,036
Other differences	79		—		2
Income tax expense	$	9,361	$	14,560	$	895

Schedule of Deferred Tax Assets and Liabilities

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

	December 31,
Deferred tax assets:	2022		2021
Net operating losses	$	68,124	$	57,663
Accrued expenses	3,941		3,275
Operating lease liability	142,347		141,440
Equity compensation	4,387		2,993
Allowance for doubtful accounts	3,071		2,711
Other	6,541		7,532
Valuation allowance	(12,095)		(5,066)
Total Deferred Tax Assets	$	216,316	$	210,548
Deferred tax liabilities:
Property and equipment	(9,214)		(12,134)
Goodwill	(38,820)		(33,973)
Intangibles	(18,640)		(9,133)
Operating lease right-of-use asset	(129,802)		(128,868)
Outside basis difference	(20,015)		—
Other	(9,081)		(11,587)
Total Deferred Tax Liabilities	$	(225,572)	$	(195,695)
Net Deferred Tax (Liability) Asset	$	(9,256)	$	14,853

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,
	2022		2021		2020
Balance at beginning of year	$	5,088	$	5,484	$	4,320
Increases related to prior year tax positions	55		317		1,382
Increases related to current year tax positions	—		—		3
Expiration of the statute of limitations for the assessment of taxes	(999)		(713)		(221)
Increase (decrease) related to change in rate	—		—		—
Balance at end of year	$	4,144	$	5,088	$	5,484