Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes for years ended December 31, 2020 and 2019 is as follows (in thousands):

	2020		2019
State income tax (benefit) provision
Current	$	51	$	(27)
Deferred	(671)		(514)
Total state income tax (benefit) provision	(620)		(541)
Federal income tax (benefit) provision
Current	(525)		(328)
Deferred	(1,942)		(1,204)
Total federal income tax (benefit) provision	(2,467)		(1,532)
Total income tax (benefit) provision	$	(3,087)	$	(2,073)

Principal Components of Deferred Taxes

The principal components of deferred taxes at December 31, 2020 and 2019 are as follows (in thousands):

	2020		2019
Deferred tax asset
California NOL carryforward	$	2,127	$	1,243
Inventory	(121)		1,727
Federal NOL carryforward	4,373		1,538
Accrued vacation	153		167
Accrued severance	62		120
California alternative minimum tax credit	107		107
Other	409		38
Total deferred tax asset	7,110		4,940
Deferred tax liability
Property and equipment	(6,244)		(6,889)
Intangible assets and goodwill	(1,246)		(1,032)
Other	(97)		(109)
Total deferred tax liability	(7,587)		(8,030)
Net deferred tax liability, non-current	$	(477)	$	(3,090)

Schedule of Operating Loss Carryforwards

As of December 31, 2020, the amount and expiration dates of the Company’s NOL carryforwards are as follows (in thousands):

	Federal
Carried forward indefinitely	$	15,238

	State
2027-2043	$	29,280

Schedule of Effective Income Tax Reconciliation

The table below reconciles the expected statutory income tax rate to the actual income tax provision (benefit) (in thousands):

	2020		2019
Expected federal income tax benefit	$	(1,994)	$	(1,625)
State income tax benefit	(631)		(446)
NOL carryback - CARES Act	(182)		—
True-up to fixed assets	(239)		—
Other, net	(41)		(2)
Total	$	(3,087)	$	(2,073)