Corporate Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Schedule of Corporate Income Tax Provision Components

The provision for income taxes for the years ended December 31, 2015, 2014 and 2013 consisted of the following:



	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	)



	Year Ended December 31, 2014
	Federal		Foreign		State and Local		Total
Current	$	12,454	$	183	$	266	$	12,903
Deferred	14,684		—		25,024		39,708
	$	27,138	$	183	$	25,290	$	52,611



	Year Ended December 31, 2013
	Federal		Foreign		State and Local		Total
Current	$	396	$	232	$	175	$	803
Deferred	6,487		—		77		6,564
	$	6,883	$	232	$	252	$	7,367

Schedule of Components of Deferred Tax Assets, Net

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



	December 31,
	2015			2014

Deferred tax assets
Basis differences in depreciation and amortization	$	6,578		$	—
Deferred lease liabilities	24,345			25,077
Deferred revenue	10,974			12,603
Deferred compensation expense incurred in connection with stock options	1,589			2,370
Federal and state net operating loss carry-forwards	10,430			7,197
Accruals, reserves and other	7,654			6,121
Deferred Financing Arrangement	—			39,295
	$	61,570		$	92,663
Deferred tax liabilities
Basis differences in depreciation and amortization	$	—		$	16,674
Deferred costs	1,751			5,604
Deferred rent receivable	—			1,564
Change in accounting method	6,621			10,121
Undistributed foreign earnings and other	622			587
	$	8,994		$	34,550
Gross deferred tax assets	52,576			58,113
Valuation allowance	(52,637		)	(69,689		)
Deferred tax liabilities, net	$	(61	)	$	(11,576	)

Schedule of Corporate Income Tax Rate Reconciliation

The differences between the United States Federal statutory income tax rate and the Company’s effective tax rate were as follows for the years ended December 31, 2015, 2014 and 2013:



	Years Ended December 31,
	2015		2014		2013
Federal statutory tax rate	35	%	35	%	35	%
State and local income taxes (net of federal tax benefit)	11		8		8
Change in state effective income tax rate	3		(4	)	—
State tax benefit related to insurance premiums	(14	)	7		(6	)
Tax reserves	1		1		2
Correction of an error	—		—		(1	)
Permanent differences in fines and penalties	2		1		—
Other permanent differences	—		—		(1	)
	38		48		37
Valuation allowance	(249	)	(422	)	—
Elimination of federal effect of state deferred taxes	—		53		—
	(211	)%	(321	)%	37	%

Schedule of Unrecognized Tax Benefits

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



	2015		2014			2013

Balance on January 1	$	1,187	$	13,830		$	15,659
Gross decreases for tax positions taken in prior years	—		(12,675		)	(1,829		)
Gross increases for tax positions taken in prior years	—		32			—
Balance on December 31	$	1,187	$	1,187		$	13,830