Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) before Income Tax, Domestic and Foreign

The following table presents the domestic and foreign components of income (loss) before income taxes for 2019, 2018 and 2017 (in thousands):

	2019		2018			2017
Domestic income (loss)	$	1,751	$	(8,689	)	$	(42,047	)
Foreign income	—		—			4,358
	$	1,751	$	(8,689	)	$	(37,689	)

Schedule of Provision for Income Taxes

The components of the provision (benefit) for income taxes are as follows for 2019, 2018 and 2017 (in thousands):

	2019		2018			2017
Current tax provision:
Federal	$	—	$	—		$	—
State	36		35			21
Foreign	—		—			—
	36		35			21
Deferred tax provision (benefit):
Federal	52		(202		)	(252		)
State	16		(81		)	24
Foreign	—		—			—
	68		(283		)	(228		)
Total provision (benefit) for income taxes	$	104	$	(248	)	$	(207	)

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of income tax provision (benefit) that would result from applying the federal statutory rate to pre-tax income as shown in the accompanying Consolidated Statements of Operations is as follows for 2019, 2018 and 2017 (in thousands):

	2019			2018			2017
Federal income tax provision (benefit) at federal rate	$	368		$	(1,825	)	$	(12,814	)
State income tax provision (benefit), net of federal tax	168			(623		)	(1,790		)
Other permanent differences	327			70			674
Foreign rate differential	—			—			(463		)
Tax credits	(408		)	(602		)	(808		)
Change in valuation allowance	(913		)	2,600			(159		)
Tax rate change	23			(248		)	13,632
Deferred tax asset write-off	566			212			2,618
Other items, net	(27		)	168			(1,097		)
Provision (benefit) for income taxes	$	104		$	(248	)	$	(207	)
Effective income tax rate	5.9		%	2.9		%	0.5		%

Schedule of Deferred Tax Assets and Liabilities

The Company’s total deferred tax assets and liabilities are as follows (in thousands):

	2019			2018
Deferred tax assets	$	104,931		$	50,851
Deferred tax liabilities	(65,715		)	(12,212		)
Total deferred tax assets	39,216			38,639
Valuation allowance	(39,416		)	(38,772		)
Net deferred tax liabilities	$	(200	)	$	(133	)

Deferred income taxes arise because of the differences in the book and tax bases of certain assets and liabilities. Deferred income tax liabilities and assets consist of the following (in thousands):

	2019			2018
Deferred tax assets (liabilities):
Loss carry forwards	$	30,255		$	32,896
Deferred rent and franchise revenue	909			10,433
Property, equipment and intangible assets	(8,242		)	(10,472		)
Stock-based compensation	1,376			1,242
Tax credit carry forwards	3,936			3,528
Interest expense	—			998
Inventory smallwares	(1,748		)	(1,740		)
Other accrued expenses	533			959
Operating lease assets	(55,725		)	—
Operating lease liabilities	67,166			—
Other	756			795
Total net deferred tax assets	39,216			38,639
Valuation allowance	(39,416		)	(38,772		)
Net deferred tax liabilities	$	(200	)	$	(133	)