Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Summary of Components of Income Tax Provision

The components of the income tax provision (benefit) are as follows (in thousands):

	December 31,
	2023		2022			2021
Federal:
Current	$	8,040	$	38,877		$	41,592
Deferred		1,467		(19,679	)		(20,373	)
		9,507		19,198			21,219
State:
Current		770		2,700			16,888
Deferred		1,772		(3,092	)		(10,866	)
		2,542		(392	)		6,022
Total	$	12,049	$	18,806		$	27,241

Schedule of Differences Between Effective Rate and United States Federal Income Tax Statutory Rate

The differences between the effective rate and the United States federal income tax statutory rate are as follows:

	December 31,
	2023			2022			2021
Tax at statutory rate		21.00	%		21.00	%		21.00	%
State income tax, net of federal benefit		2.79			1.53			4.72
Non-deductible expenses		(4.43	)		1.48			3.42
Equity compensation adjustments		(3.98	)		1.35			0.77
Change in accrual estimates relating to    uncertain tax positions		0.67			(3.28	)		(1.08	)
Change in valuation allowance		(13.82	)		1.72			(0.26	)
Goodwill impairment		(26.67	)	─			─
Other, net		(0.48	)		(0.69	)		(0.46	)
Change in tax law	─			─				(7.97	)
Income tax provision		(24.92	)%		23.11	%		20.14	%

Significant Components of Deferred Income Tax Assets and Liabilities

All of the Company’s deferred tax assets and liabilities are classified as long-term. The significant components of deferred income tax assets and liabilities are as follows (in thousands):

	December 31,
	2023			2022
Allowance for uncollectible accounts	$	139,998		$	152,526
Reserves and accruals		59,218			66,969
Stock-based compensation		3,022			3,694
Operating loss and other carryforwards		34,739			28,773
Capital loss carryforwards		422,809			422,793
Operating lease assets		19,133			19,096
Property and equipment		2,056			2,481
Other		5,520			256
Deferred tax assets before valuation    allowance		686,495			696,588
Less: Valuation allowance		(435,940	)		(429,260	)
Deferred tax assets, net of valuation    allowance		250,555			267,328
Gross deferred tax liabilities:
Amortization		(162,538	)		(176,398	)
Operating lease liabilities		(17,342	)		(16,510	)
Other		(2,131	)		(2,133	)
Total deferred tax liabilities		(182,011	)		(195,041	)
Net deferred tax assets	$	68,544		$	72,287

Schedule of Activity Related to Gross Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s liability for uncertain tax positions for the years ended December 31, 2023, 2022 and 2021 (in thousands):

	Years Ended December 31,
	2023			2022			2021
Balance at beginning of year	$	2,838		$	4,928		$	6,168
Increases related to prior year tax positions		70			379			—
Increases related to current year tax    positions		200			800			900
Decreases related to lapse of statutes    of limitation		(659	)		(3,269	)		(2,140	)
Balance at end of year	$	2,449		$	2,838		$	4,928