Corporate Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Corporate Income Tax Provision Components

The (benefit) provision for income taxes for the years ended December 31, 2017, 2016 and 2015 consisted of the following:



	Year Ended December 31, 2017
	Federal			Foreign			State and Local			Total
Current	$	(9,599	)	$	(63	)	$	(56	)	$	(9,718	)
Deferred	12			—			20			32
	$	(9,587	)	$	(63	)	$	(36	)	$	(9,686	)



	Year Ended December 31, 2016
	Federal		Foreign			State and Local		Total
Current	$	9,346	$	(63	)	$	488	$	9,771
Deferred	—		—			—		—
	$	9,346	$	(63	)	$	488	$	9,771



	Year Ended December 31, 2015
	Federal			Foreign		State and Local			Total
Current	$	(3,100	)	$	67	$	197		$	(2,836	)
Deferred	(8,262		)	—		(3,253		)	(11,515		)
	$	(11,362	)	$	67	$	(3,056	)	$	(14,351	)

Schedule of Components of Deferred Tax Assets, Net

The components of deferred tax liabilities, net consist of the following items:



	December 31,
	2017			2016
Deferred tax assets
Basis differences in depreciation and amortization	$	—		$	10,073
Deferred lease liabilities	15,638			23,527
Deferred revenue	4,590			8,247
Deferred compensation expense incurred in connection with stock options	912			994
Federal and state net operating loss carry-forwards	15,645			8,473
Accruals, reserves and other	4,942			7,297
	$	41,727		$	58,611
Deferred tax liabilities
Deferred costs	$	1,740		$	803
Basis differences in depreciation and amortization	1,311			—
Change in accounting method	—			3,147
Undistributed foreign earnings and other	—			529
	$	3,051		$	4,479
Gross deferred tax assets	38,676			54,132
Valuation allowance	(38,769		)	(54,193		)
Deferred tax liabilities, net	$	(93	)	$	(61	)

Schedule of Corporate Income Tax Rate Reconciliation

The differences between the U.S. Federal statutory income tax rate and the Company’s effective tax rate were as follows for the years ended December 31, 2017, 2016 and 2015:



	Years Ended December 31,
	2017		2016		2015
Federal statutory tax rate	35	%	35	%	35	%
State and local income taxes (net of federal tax benefit)	1		2		11
Change in state effective income tax rate	—		—		3
State tax (benefit) provision related to insurance premiums	—		—		(14	)
Tax reserves	—		—		1
Permanent differences in fines and penalties	(3	)	—		2
Permanent difference in compensation	(2	)	—		—
	31		37		38
Valuation allowance	151		18		(249	)
	182	%	55	%	(211	)%

Schedule of Unrecognized Tax Benefits

A reconciliation of unrecognized tax benefits, excluding interest and penalties, is as follows:



	2017			2016		2015

Balance on January 1	$	1,187		$	1,187	$	1,187
Gross decreases for tax positions taken in prior years	—			—		—
Gross increases for tax positions taken in prior years	—			—		—
Decreases relating to settlements with taxing authorities	—			—		—
Reductions due to a lapse of applicable statute of limitations	(32		)	—		—
Balance on December 31	$	1,155		$	1,187	$	1,187