Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred tax assets and liabilities as of December 31 are as follows:

	2023		2022
Deferred income tax assets:	(in thousands)
Allowance for credit losses	$	672	$	772
Accrued expenses	4,964		6,383
Stock-based compensation	120		36
Insurance accruals	12,869		13,278
State net operating loss carryforward	94		—
Indirect tax benefits of unrecognized tax benefits	1,160		1,206
Other	2		45
Total gross deferred tax assets	19,881		21,720
Less valuation allowance	—		—
Net deferred tax assets	19,881		21,720
Deferred income tax liabilities:
Property and equipment	(167,911)		(188,999)
Goodwill and amortizable intangibles	(36,048)		(34,396)
Prepaid expenses	(3,549)		(4,617)
Total gross deferred tax liability	(207,508)		(228,012)
Net deferred tax liabilities	$	(187,627)	$	(206,292)

The deferred tax amounts above have been classified in the accompanying consolidated balance sheets at December 31, 2023 and 2022 as follows:

	2023		2022
	(in thousands)
Noncurrent assets, net	$	1,494	$	1,224
Long-term liabilities, net	(189,121)		(207,516)
	$	(187,627)	$	(206,292)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income tax expense consists of the following:

	2023		2022		2021
	(in thousands)
Current income taxes:
Federal	$	19,020	$	31,951	$	25,571
State	3,543		9,657		7,068
Foreign	596		195		—
	23,159		41,803		32,639
Deferred income taxes:
Federal	(14,500)		3,717		(4,392)
State	(3,311)		2,005		(1,477)
Foreign	(270)		(18)		—
	(18,081)		5,704		(5,869)
Total	$	5,078	$	47,507	$	26,770

The income tax provision differs from the amount determined by applying the U.S. federal tax rate as follows:

	2023		2022		2021
	(in thousands)
Federal tax at statutory rate (21%)	$	4,169	$	38,029	$	22,270
State taxes, net of federal benefit	708		9,711		4,452
Permanent differences to return	1,740		449		(227)
Return to provision adjustment	(1,482)		(203)		302
Uncertain income tax penalties and interest, net	(152)		(226)		(266)
Foreign Rate Differential	154		58		—
Other	(59)		(311)		239
	$	5,078	$	47,507	$	26,770

Reconciliation of Unrecognized Tax Benefits [Table Text Block]

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

	2023		2022
	(in thousands)
Balance at January 1,	$	5,744	$	4,671
Additions based on tax positions related to current year	345		1,921
Additions for tax positions of prior years	—		131
Reductions for tax positions of prior years	(176)		—
Reductions due to lapse of applicable statute of limitations	(391)		(771)
Settlements	—		(208)
Balance at December 31,	$	5,522	$	5,744