INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense

The following table sets forth the components of income tax (benefit) expense for the years ended December 31, 2023 and 2022:

	December 31, 2023		December 31, 2022
Net current taxes:
U.S. Federal	$	2,645	$	12,031
U.S. State	$	825	$	2,518
Deferred Taxes:
U.S. Federal	$	2,606	$	(3,521)
U.S. State	$	1,017	$	(1,121)
Total (continuing and discontinued)	$	7,093	$	9,907

Schedule of Reconciliation of Income Taxes at Statutory Rates

The following table sets forth a reconciliation of income tax expense (benefit) at the federal statutory rate to recorded income tax expense (benefit) for the years ended December 31, 2023 and 2022:

	December 31, 2023			December 31, 2022
Loss before income taxes (continuing and discontinued operations)	$	(84,539)		$	(36,970)
Statutory tax rate	21.00		%	21.00		%
Expense based on statutory rates	(17,753)			(7,764)
Permanent non-deductible items	16,164			14,419
State taxes	(2,444)			280
Change in state rate	79			101
Change in valuation allowance	2,622			4,524
Change in uncertain tax position	8,524			—
Interest and penalties	3,464			2,689
Acquisition related adjustments	—			(6,142)
Lease deferred tax true-up	(683)			688
Return-to-provision	(2,221)			940
Other adjustments	(659)			172
Income tax expense (continued and discontinued)	$	7,093		$	9,907

Schedule of Components of Deferred Tax Assets and Liabilities

The following tables set forth the components of deferred income taxes as of December 31, 2023 and 2022:

	December 31, 2023		December 31, 2022
Deferred tax assets
Net operating losses	$	8,521	$	5,898
Lease liabilities	10,257		16,595
Goodwill and intangible assets	1,677		1,785
Other	1,917		1,024
Total deferred tax assets	22,372		25,302
Valuation allowance	(8,521)		(5,898)
Total net deferred tax assets	13,851		19,404
Deferred tax liabilities
Property and equipment	(5,699)		(408)
Intangible assets	(8,937)		(9,338)
Right-of-use assets	(11,097)		(17,936)
Total net deferred tax liabilities	(25,733)		(27,682)
Total adjusted deferred tax liabilities (continued and discontinued)	$	(11,882)	$	(8,278)

Schedule of Unrecognized Tax Benefits Roll Forward

Activity in unrecognized tax benefits which are included as a component of taxes payable in the accompanying consolidated balance sheet were as follows:

	December 31, 2023		December 31, 2022
Balance, beginning of year	$	—	$	—
Increase related to positions taken in the current year	8,524		—
Balance, end of year	$	8,524	$	—