Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Components of Income Tax Expense

The components of our income tax expense are as follows (in thousands):

	Successor						Predecessor
	Year Ended December 31, 2018		Year Ended December 31, 2017		Period from December 16, 2016 through December 31, 2016		Period from January 1, 2016 through December 15, 2016
Current income tax (expense) benefit	$	1,979	$	1,667	$	—	$	(2,042	)
Deferred income tax (expense) benefit	—		35		—		(787		)
Total income tax (expense) benefit	$	1,979	$	1,702	$	—	$	(2,829	)

Income Tax Expense Computed by Applying the Statutory Federal Rate

Income tax (expense) benefit differs from amounts computed by applying the statutory federal rate as follows:

	Successor						Predecessor
	Year Ended December 31, 2018		Year Ended December 31, 2017		Period from December 16, 2016 through December 31, 2016		Period from January 1, 2016 through December 15, 2016
Income tax benefit computed at Federal statutory rate	21.0	%	35.0	%	35.0	%	35.0	%
State taxes	(0.2	)%	—	%	—	%	(9.1	)%
Meals and entertainment	(0.4	)%	(0.4	)%	—	%	(0.3	)%
Foreign rate difference	—	%	0.4	%	—	%	(0.3	)%
Non-deductible goodwill and asset impairments	—	%	—	%	—	%	(4.0	)%
Non-deductible bankruptcy costs	—	%	—	%	—	%	(15.7	)%
Non-taxable cancellation of debt income	2.6	%	—	%	—	%	154.6	%
Penalties and other non-deductible expenses	—	%	—	%	—	%	(2.3	)%
Sale of Mexico	—	%	—	%	—	%	16.5	%
Change in valuation allowance	(20.1	)%	(33.8	)%	(35.0	)%	(171.1	)%
Equity compensation	(0.7	)%	(1.0	)%	—	%	—	%
U.S. tax reform - impact to deferred tax assets and liabilities	—	%	(67.4	)%	—	%	—	%
U.S. tax reform - change in valuation allowance	—	%	67.4	%	—	%	—	%
Other	—	%	1.2	%	—	%	(5.5	)%
Effective income tax rate	2.2	%	1.4	%	—	%	(2.2	)%

Deferred Tax Assets and Liabilities

As of December 31, 2018 and 2017, our deferred tax assets and liabilities consisted of the following (in thousands):

	December 31,
	2018			2017
Deferred tax assets:
Net operating loss and tax credit carryforwards	$	113,230		$	103,251
Capital loss carryforwards	15,826			16,375
Foreign tax credit carryforward	17,095			17,095
Self-insurance reserves	8,581			8,734
Interest expense limitation	6,055			—
Accrued liabilities	9,213			9,479
Share-based compensation	1,221			513
Intangible assets	44,748			52,146
Other	670			1,036
Total deferred tax assets	216,639			208,629
Valuation allowance for deferred tax assets	(190,791		)	(175,577		)
Net deferred tax assets	25,848			33,052
Deferred tax liabilities:
Property and equipment	(25,848		)	(33,052		)
Total deferred tax liabilities	(25,848		)	(33,052		)
Net deferred tax asset (liability), net of valuation allowance	$	—		$	—

Liabilities for Uncertain Tax Positions

Uncertainty in Income Taxes

As of December 31, 2018, December 31, 2017, December 31, 2016 and December 16, 2016 we had zero, $0.1 million, $0.4 million and $0.4 million, respectively, of unrecognized tax benefits which, if recognized, would impact our effective tax rate. We recognized a net tax benefit $0.1 million in 2018, $0.3 million in 2017, zero for the period ended December 31, 2016, $0.2 million for the period ended December 15, 2016 for statutes of limitations expiration. As of December 31, 2018 our ending balance for uncertain tax position reserves in zero, due to the statute of limitations lapse. A reconciliation of the gross change in the unrecognized tax benefits is as follows (in thousands):

Predecessor:
Balance at December 31, 2015	$	566
Reductions as a result of a lapse of the applicable statute of limitations	(206		)
Balance at December 15, 2016	360
Successor:
Balance at December 15, 2016	360
Reductions as a result of a lapse of the applicable statute of limitations	—
Balance at December 31, 2016	360
Reductions as a result of a lapse of the applicable statute of limitations	(252		)
Year Ended December 31, 2017	108
Reductions as a result of a lapse of the applicable statute of limitations	(108		)
Year Ended December 31, 2018	$	—