Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Summary of Income Tax Expense

Income tax expense is comprised of:

	December 31, 2020		December 31, 2019
Net current taxes:
U.S. Federal	$	7,587	$	1,221
U.S. State		2,750		388
Deferred taxes:
U.S. Federal		3,749		(171	)
U.S. State		1,375		(61	)
Total	$	15,461	$	1,377

Summary of Reconciliation of Income Taxes at Statutory Rates

A reconciliation of income taxes at statutory rates is as follows:  

	December 31, 2020			December 31, 2019
Loss before income taxes (continuing and discontinued operations)	$	(31,544	)	$	(180,748	)
Statutory tax rate		21.00	%		21.00	%
Expense based on statutory rates		(6,624	)		(37,957	)
Permanent non-deductible items		14,036			48,200
Non-controlling interests		315			342
State taxes		1,650			(12,023	)
Change in state rate reconciliation		(14	)		(20	)
Change in valuation allowance		119			738
Canadian losses		(330	)		(389	)
Pre-acquisition partnership income		—			3,169
Net changes in deferred tax liabilities		305			(683	)
Intangibles adjustment		6,004			—
Less taxes on discontinued operations		(412	)		(411	)
Income tax expense	$	15,049		$	966

Components of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows:

	December 31, 2020			December 31, 2019
Deferred tax assets
Net loss	$	1,403		$	738
Net right-of-use assets and liabilities		9,660			4,588
Interest accretion on convertible debt		—			—
Other		177			363
Total deferred tax assets		—			475
Valuation allowance		(771	)		(873	)
Total net deferred tax assets		10,469			5,291
Deferred tax liabilities
Property and equipment		(1,299	)		(822	)
Intangible assets		(5,859	)		—
Total deferred tax liabilities		(9,841	)		(4,469	)
Total net deferred tax liabilities		(16,999	)		(5,291	)
Total adjusted deferred tax liabilities	$	(6,530	)	$	—

Summary of Movement in Net Deferred Tax Liabilities

Movement in net deferred tax liabilities:   

	December 31, 2020			December 31, 2019
Balance at the beginning of the year	$	—		$	232
Recognized in profit/loss		(5,124	)		(232	)
Acquired in business combination		(1,406	)		—
Balance at the end of the year	$	(6,530	)	$	—

Summary of Deferred Tax Assets Not Recognized in Respect of Deductible Temporary Differences

Deferred taxes are provided as a result of temporary differences that arise due to the differences between the income tax values and the carrying amount of assets and liabilities. Deferred tax assets have not been recognized in respect of the following deductible temporary differences:

Net operating losses - US Federal	$	3,009
Net operating losses - US States		742
Non-capital losses carried forward – Canada		2,664

Summary of US Net Operating Losses Expire

The Company’s US net operating losses expire as follows:

2040 – California $ 742