Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Sources of Income (Loss) before Income Taxes

The sources of income (loss) before income taxes are as follows:



	December 31,
	2019		2018		2017
United States	$	53,461	$	47,191	$	(28,577	)
Foreign	15,828		23,301		(841		)
Income (loss) before income taxes	$	69,289	$	70,492	$	(29,418	)

Provision for (Benefit from) Income Taxes

The provision for (benefit from) income taxes are as follows:



	December 31,
	2019			2018			2017
Current
Federal	$	11,311		$	12,311		$	10,107
State and local	4,422			4,843			2,372
Foreign	4,423			6,907			8,257
Current provision for income taxes	20,156			24,061			20,736
Deferred
Federal	2,031			6,403			5,642
State and local	698			(354		)	(2,951		)
Foreign	(465		)	(8,913		)	(4,210		)
Deferred provision (benefit) for income taxes	2,264			(2,864		)	(1,519		)
Total provision for income taxes	$	22,420		$	21,197		$	19,217

Reconciliation of Provision for (Benefit from) Income Taxes

A reconciliation of the provision for income taxes to income taxes at the statutory U.S. federal income tax rate of 21% for the years ended December 31, 2019 and 2018, and 35% for the year ended December 31, 2017 is as follows:



	December 31,
	2019			2018			2017
Income tax provision (benefit) at the statutory U.S. federal rate	$	14,551		$	14,803		$	(10,296	)
State income tax provision (benefit), net of federal tax benefit	3,509			3,242			(593		)
Nondeductible expenses, net	1,570			1,651			3,282
Foreign taxes (includes rate differential and changes in foreign valuation allowance)	698			(35		)	5,465
Release of valuation allowance	(117		)	(43		)	(3,200		)
Additional U.S. tax on foreign operations	2,550			1,628			—
Current/deferred true-up	(157		)	(1,199		)	567
Tax reform	—			—			23,732
Other, net	(184		)	1,150			260
Total provision for income taxes	$	22,420		$	21,197		$	19,217

Summary of Deferred Tax Assets and Liabilities

The deferred tax assets and liabilities are attributable to the following components:



	December 31,
	2019			2018
Deferred tax assets attributable to:
Foreign net operating loss carryforwards	$	17,940		$	18,259
Accrued compensation and employee benefits	14,506			15,442
Deferred compensation	17,110			15,587
Foreign tax credit carryforwards	6,493			8,163
Accrued rent	2,655			3,096
Other accrued expenses	5,882			6,290
Deferred tax assets, before valuation allowance	64,586			66,837
Valuation allowance	(24,200		)	(26,460		)
Deferred tax assets, after valuation allowance	40,386			40,377
Deferred tax liabilities attributable to:
Goodwill	5,440			2,203
Taxes provided on unremitted earnings	—			765
Depreciation on property and equipment	1,652			2,040
Other	533			686
Deferred tax liabilities	7,625			5,694
Net deferred tax assets	$	32,761		$	34,683

Reconciliation of Amounts of Gross Unrecognized Tax Benefits

A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows:



	December 31,
	2019			2018			2017
Gross unrecognized tax benefits at January 1,	$	1,128		$	740		$	1,038
Gross increases for tax positions of prior years	389			608			167
Gross decreases for tax positions of prior years	(377		)	—			—
Settlements	(1,010		)	(220		)	(465		)
Lapse of statute of limitations	—			—			—
Gross unrecognized tax benefits at December 31,	$	130		$	1,128		$	740