INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Provision (Benefit) for Income Taxes Continuing Operations

A summary of the (benefit) provision for income taxes is as follows:



	Fiscal Year Ended December 31,
	2017			2016			2015
Federal
Current	$	—		$	—		$	2,899
Current benefit of loss carryforwards	—			—			(2,899		)
Deferred	(15,614		)	458			395
	(15,614		)	458			395
State
Current	301			(90		)	1,112
Current benefit of loss carryforwards	(28		)	—			(557		)
Deferred	88			126			401
	361			36			956
(Benefit) provision for income taxes	$	(15,253	)	$	494		$	1,351

Schedule of Difference in Provision (Benefit) for Income Taxes

The differences in the (benefit) provision for income taxes and the amounts determined by applying the Federal statutory rate to income before provision for income taxes are as follows:



	Fiscal Year Ended December 31,
	2017			2016			2015
Federal statutory rate	35		%	35		%	35		%
Tax at statutory rate	$	(12,968	)	$	(2,228	)	$	(3,650	)
State income taxes, net of federal benefit	(1,959		)	(265		)	198
Decrease in net federal deferred tax assets before valuation allowance change due to federal rate change	33,700			—			—
Decrease in valuation allowance by 80% of indefinite lived deferred liabilities due to US tax reform	(12,758		)	—			—
Other changes in valuation allowance, including due to federal rate change	(18,848		)	4,370			5,272
Deductible stock awards	(1,825		)	—			—
Tax credits	(1,000		)	(1,085		)	(671		)
Non-deductible expenses	542			100			467
Non-deductible equity income in subsidiaries	—			—			(415		)
Other, net	(137		)	(398		)	150
(Benefit) provision for income taxes	$	(15,253	)	$	494		$	1,351

Schedule of Deferred Tax Assets and Liabilities

Deferred income taxes reflect the impact of temporary differences between the amounts of assets and liabilities recognized for financial reporting purposes and such amounts recognized for income tax purposes. A summary of deferred tax assets and liabilities is as follows:



	December 31,
	2017			2016
Deferred tax assets:

Net operating loss carryforwards	$	33,228		$	46,846
Accrued expenses and reserves	26,572			32,185
Book over tax depreciation of property and equipment	25,615			30,012
General business tax credit carryforwards	5,439			4,433
Alternative minimum tax credit carryforwards	3,804			3,804
Stock awards	1,958			1,720
Other	2,050			2,806
Total deferred tax assets	98,666			121,806
Less: valuation allowance	(68,355		)	(97,589		)
Total deferred tax assets after valuation allowance	30,311			24,217
Deferred tax liabilities:
Amortization of intangibles	(20,904		)	(30,296		)
Other	(145		)	(99		)
Total deferred tax liabilities	(21,049		)	(30,395		)
Net deferred tax asset (liability)	$	9,262		$	(6,178	)

Schedule of Reconciliation of Gross Unrecognized Tax Benefits

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



	Fiscal Year Ended December 31,
	2017			2016
Unrecognized tax benefits at beginning of period	$	3,107		$	3,379
Gross increases for tax positions of prior years	1			—
Gross decreases for tax positions of prior years	(1,165		)	(2		)
Reductions resulting from lapse of statute of limitations	—			(270		)
Settlements	(2		)	—
Unrecognized tax benefits at end of period	$	1,941		$	3,107