Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense

Income tax expense consisted of the following (in thousands):

	Years Ended December 31,
	2019			2018		2017
Current:
Federal	$	29,102		$	7,428	$	38,535
State	9,547			9,841		3,979
Foreign	(88		)	770		102
	38,561			18,039		42,616
Deferred:
Federal	15,094			37,284		(104,573		)
State	1,307			410		3,625
	16,401			37,694		(100,948		)
Total income tax expense (benefit)	$	54,962		$	55,733	$	(58,332	)

Schedule of Effective Income Tax Rate Reconciliation

The effective income tax rate differs from the federal corporate tax rate of 21% in 2019 and 2018 and 35% in 2017 as follows (in thousands):

	Years Ended December 31,
	2019			2018			2017
Tax at statutory rate	$	46,600		$	47,015		$	50,595
Change in federal income tax rate	—			—			(110,508		)
State income taxes, net of federal tax benefits	8,575			8,098			4,943
Non-deductible meals and entertainment	1,117			1,044			1,495
Income tax credits	(1,600		)	(1,800		)	(1,780		)
Equity compensation	(207		)	(312		)	(820		)
Other, net	477			1,688			(2,257		)
Total income tax expense (benefit)	$	54,962		$	55,733		$	(58,332	)

Schedule of Deferred Tax Assets and Liabilities

At December 31, deferred income tax assets and liabilities consisted of the following (in thousands):

	December 31,
	2019		2018
Deferred income tax assets:
Insurance and claims accruals	$	48,537	$	47,031
Compensation-related accruals	8,067		7,413
Allowance for uncollectible accounts	3,690		3,628
Other	1,863		1,896
Gross deferred income tax assets	62,157		59,968
Deferred income tax liabilities:
Property and equipment	305,575		287,061
Prepaid expenses	4,928		4,772
Other	1,323		1,585
Gross deferred income tax liabilities	311,826		293,418
Net deferred income tax liability	$	249,669	$	233,450

Reconciliation of Unrecognized Tax Benefits

The reconciliations of beginning and ending gross balances of unrecognized tax benefits for 2019 and 2018 are shown below (in thousands).

	December 31,
	2019			2018
Unrecognized tax benefits, beginning balance	$	2,577		$	2,883
Gross increases – tax positions in prior period	127			106
Gross decreases – tax positions in prior period	—			—
Gross increases – current-period tax positions	222			444
Settlements	(385		)	(856		)
Unrecognized tax benefits, ending balance	$	2,541		$	2,577