13. INCOME TAXES

For the years ended December 31, 2016, 2015 and 2014, the provision for income taxes is comprised of the following:

	2016			2015			2014
Current income tax (benefit) provision
Federal	$	(72	)	$	(78	)	$	(70	)
State		442			494			937
Foreign		23			36			5
Total current income tax provision		393			452			872
Deferred income tax provision (benefit):
Federal		5,169			25,210			30,414
State		3,768			(1,964	)		(2,414	)
Total deferred income tax provision		8,937			23,246			28,000
Total income tax provision	$	9,330		$	23,698		$	28,872

The deferred income tax provision represents the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Cash paid for income taxes totaled $819, $1,062 and $858, for the years ended December 31, 2016, 2015 and 2014, respectively.

The components of deferred income tax assets and liabilities as of December 31, 2016 and 2015 are as follows:

	2016			2015
Deferred income tax assets:
Acquisition and debt related costs	$	15,899		$	18,281
Net operating loss		294,986			283,947
Self-insurance		9,766			10,039
Deferred revenue		4,696			942
Cash flow hedge		9,114			6,401
Tax credits		6,882			4,546
Other		12,539			9,652
Total deferred income tax assets		353,882			333,808
Valuation allowance		(584	)		(1,466	)
Net deferred tax assets		353,298			332,342
Deferred income tax liabilities:
Property and equipment		(326,320	)		(309,054	)
Goodwill		(49,493	)		(42,458	)
Amortization		(20,877	)		(17,564	)
Other		(4,527	)		(4,961	)
Total deferred income tax liabilities		(401,217	)		(374,037	)
Net deferred income tax liabilities	$	(47,919	)	$	(41,695	)

The Company files federal, state and provincial income tax returns in various jurisdictions with varying statute of limitation expiration dates. Under the tax statute of limitations applicable to the Internal Revenue Code of 1986, as amended (the “Code”), the Company is no longer subject to U.S. federal income tax examinations by the Internal Revenue Service for years before 2012. However, because the Company is carrying forward income tax attributes, such as net operating losses and tax credits from 2009 and subsequent years, these attributes can still be audited when utilized on returns filed in the future. The Company has determined that there are no positions currently taken that would rise to a level requiring an amount to be recorded or disclosed as an unrecognized tax benefit. If such positions do arise, it is the Company’s intent that any interest or penalty amount related to such positions will be recorded as a component of the income tax provision in the applicable period.

The Company has federal tax net operating loss carryforwards of approximately $709,000 as of December 31, 2016 and state net operating loss carryforwards spread across various jurisdictions with a combined total of approximately $1,105,000 as of December 31, 2016. These net operating loss carryforwards, if not used to reduce taxable income in future periods, will begin to expire in 2029, for both federal and state tax purposes.

Realization of the deferred income tax assets, primarily arising from these net operating loss carryforwards and charitable contribution carryforwards, is dependent upon generating sufficient taxable income prior to expiration of the carryforwards, which may include the reversal of deferred tax liability components. The Company believes it is more likely than not that the benefit from certain state net operating loss carryforwards will not be realized. Due to the uncertainty of realizing the benefit from the deferred tax asset recorded for state net operating loss carryforwards, the Company has recorded a valuation allowance of approximately $600, net of federal tax benefit, on the deferred tax assets related to those state net operating losses.

As of December 31, 2015, an additional valuation allowance of approximately $900 was recorded for the charitable contributions which expired in 2016. This valuation allowance reversed at such time due to the expiration of those unused charitable contributions.

Due to the secondary offerings in December 2013 and April 2014, there were ownership shifts of more than 50%, as defined by Section 382 of the Code. The Company determined that, while an ownership shift occurred and limits were determined under Section 382 and the regulations and guidance thereunder, the applicable limits would not impair the value or anticipated use of the Company’s federal and state net operating losses. Although realization is not assured, management believes it is more likely than not that all of the deferred income tax assets related to federal and state tax net operating loss carryforwards will be realized.

The provision for income taxes for the years ended December 31, 2016, 2015 and 2014 differs from the amount computed by applying the U.S. federal statutory income tax rate to the Company’s income before income taxes primarily due to state income taxes, nondeductible expenses, prior year adjustments, and federal tax credits.

For the year ended December 31, 2016, the Company realized a net expense of $8,806 related to certain nondeductible equity compensation awards and a net expense of $632 related to the revaluation of certain state net operating loss carryforwards as a result of a restructuring, both of which impacted the state effective rate. In addition, for the year ended December 31, 2016 federal net operating loss and tax credit adjustments also impacted the provision for income taxes.

For the year ended December 31, 2015, the Company realized a net benefit of $1,817 related to the revaluation of certain state net operating loss carryforwards as a result of a restructuring, which also impacted the state effective rate. In addition, for the year ended December 31, 2015, certain equity compensation awards and a valuation allowance related to certain state net operating losses and charitable contribution carryforwards impacted the provision for income taxes. The state net operating loss revaluation for the year ended December 31, 2014 relates to the revaluation of certain state net operating loss carryforwards resulting in a net benefit of $2,977. In addition, for the year ended December 31, 2014, non-deductible offering costs, certain equity compensation awards and a valuation allowance related to certain charitable contribution carryforwards also impacted the provision for income taxes.

The reconciliation between the statutory income tax rate and the Company’s effective income tax provision rate for the years ended December 31, 2016, 2015 and 2014, is as follows:

	2016				2015				2014
Income tax rate at federal statutory rates		35.00		%		35.00		%		35.00		%
Federal net operating loss and tax credit adjustments		24.40				(0.68	)			0.72
State taxes, net of federal benefit		(58.42	)			0.56				1.32
State net operating loss revaluation		(19.74	)			(2.51	)			(3.78	)
Nondeductible equity-based compensation		(275.10	)			0.15				0.63
Tax credits		21.17				(1.73	)			(0.80	)
Nondeductible expenses		(17.15	)			0.53				1.17
Charitable contribution carryforward valuation allowance		—				2.01				1.91
Other		(1.63	)			(0.79	)			0.47
Income tax rate		(291.47	)	%		32.54		%		36.64		%