INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision (Benefit)

The income tax provision (benefit) attributable to our operations for the years ended December 31, 2023 and 2022, consists of the following:

	Year Ended December 31,
	2023		2022
	(In Thousands)
Current
Federal	$	—	$	—
State	630		827
Foreign	2,800		3,583
	3,430		4,410
Deferred
Federal	—		(5)
State	1,176		2
Foreign	(833)		379
	343		376
Total tax provision	$	3,773	$	4,786

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the provision for income taxes computed by applying the federal statutory rate to income (loss) before income taxes and the reported income taxes is as follows: 

	Year Ended December 31,
	2023		2022
	(In Thousands)
Income (loss) tax provision computed at statutory federal income tax rates	$	(1,199)	$	(3,671)
Partnership (earnings) losses	1,199		3,671
Corporate subsidiary earnings (loss) subject to federal tax	(1,470)		(1,141)
Valuation allowances	4,094		896
Income tax expense attributable to foreign earnings	(621)		3,277
State income taxes (net of federal benefit)	1,515		1,681
Other	255		73
Total tax provision	$	3,773	$	4,786

Schedule of Income (loss) Before Income Tax Provision

Income (loss) before income tax provision includes the following components: 

	Year Ended December 31,
	2023		2022
	(In Thousands)
United States	$	(2,922)	$	(26,788)
International	(2,785)		9,306
Total	$	(5,707)	$	(17,482)

Schedule of Tax Years Subject to Examination by Taxing Authority

The following table summarizes the earliest tax years that remain subject to examination by taxing authorities in any major jurisdiction in which we operate:

Jurisdiction	Earliest Open Tax Period
United States – Federal	2017
United States – State and Local	2017
Non-U.S. jurisdictions	2016

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred tax assets and liabilities are as follows:

	December 31, 2023		December 31, 2022
Deferred Tax Assets	(In Thousands)
Other - Reserves	$	13	$	54
Amortization for book in excess of tax expense	13,482		15,802
Accruals	1,016		1,197
Net operating losses	36,323		29,867
Accruals - Right of use liability	3,948		3,264
Other - Plant, property, and equipment	1,283		1,251
Other	4,273		3,515
Total deferred tax assets	60,338		54,950
Valuation allowance	(34,074)		(30,273)
Net deferred tax assets	$	26,264	$	24,677

	December 31, 2023		December 31, 2022
Deferred Tax Liabilities	(In Thousands)
Accruals	$	504	$	1,476
Depreciation for tax in excess of book expense	23,016		20,604
Right-of-use Asset	3,855		3,213
Other - Intangibles	78		87
Other - Reserves	194		217
Other	368		329
Total deferred tax liability	28,015		25,926
Net deferred tax liability	$	1,751	$	1,249