Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

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

	Year Ended December 31,
	2021		2020		2019
Current:
U.S.—Federal	$	—	$	—	$	(3,203)
U.S.—State	26		51		400
Foreign	1,255		125		—
Deferred:
U.S.—Federal	(223)		(20,509)		(58,461)
U.S.—State	(37)		(387)		(8,425)
Total	$	1,021	$	(20,720)	$	(69,689)

Schedule of Effective Income Tax Rate Reconciliation

Income tax expense was different from the amounts computed by applying U.S. Federal income tax rate to pretax income as a result of the following:

	Year Ended December 31,
	2021		2020		2019
Federal statutory rate	21.0	%	21.0	%	21.0	%
State income taxes, net of federal benefit	—	%	0.1	%	(1.1)	%
Foreign taxes	(1.6)	%	—	%	—	%
Change in valuation allowance related to current activity	(20.1)	%	(14.0)	%	227.1	%
Permanent items	(0.6)	%	(2.3)	%	(4.3)	%
Provision to return adjustments and other	—	%	—	%	(1.4)	%
Actual income tax rate	(1.3)	%	4.8	%	241.3	%

Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets (liabilities) are comprised of the following (in thousands):

	December 31,
	2021		2020
Deferred tax assets:
Net operating loss	$	424,112	$	427,245
Intangible assets	1,912		2,958
Environmental credit obligations	40,097		25,994
Other	16,137		22,551
Total deferred tax assets	482,258		478,748
Valuation allowance	(421,387)		(411,422)
Net deferred tax assets	60,871		67,326
Deferred tax liabilities:
Inventory	9,820		10,328
Property and equipment	56,436		58,122
Investment in Laramie Energy	—		4,522
Total deferred tax liabilities	66,256		72,972
Total deferred tax liability, net	$	(5,385)	$	(5,646)