Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Provisions for Income Taxes

The provisions for income taxes are:

	2022			2021			2020
Current:
Federal	$	7,439		$	6,684		$	(1,197	)
State		2,173			2,149			(3	)
Foreign		3,943			1,106			2,831
Deferred:
Federal		(2,763	)		(2,369	)		2,177
State		(1,243	)		(1,039	)		403
Foreign		(988	)		1,635			(1,131	)
Total	$	8,561		$	8,166		$	3,080

Total Income Tax Expense Applying U.S. Federal Income Tax Rate

Total income tax expense differed from the amounts computed by applying the U.S. Federal income tax rate of 21.0% to income before income tax expense, as a result of the following:

	2022			2021			2020
Computed tax expense at statutory federal rates	$	7,553		$	5,619		$	3,874
Increase (decrease) in taxes resulting from:
State taxes, net of federal income tax benefit		1,493			1,485			559
Unrecognized tax benefits		(1,441	)		(1,783	)		(2,092	)
Bargain purchase gain on business acquisition		—			(35	)		(978	)
Income tax credits		(1,342	)		(1,206	)		(812	)
Foreign tax rate differential		785			262			2,145
Stock based compensation		55			208			377
Global intangible low-taxed income		—			162			—
Change in valuation allowance		379			3,304			—
Return to provision		(693	)		(651	)		71
Nondeductible / (deductible) expenses		989			(103	)		(111	)
Gross receipts taxes		602			567			—
Other		181			337			48
Total	$	8,561		$	8,166		$	3,080

Components of Income before Provision

Income before provision for income taxes and losses on equity investments are:

	2022		2021		2020
Domestic	$	28,739	$	21,212	$	11,858
International		7,226		5,929		6,589
Total	$	35,965	$	27,141	$	18,447

Deferred Tax Assets and Liability

Temporary differences between the consolidated financial statements’ carrying amounts and tax bases of assets and liabilities that give rise to significant portions of the net deferred tax liability at December 31, 2022 and 2021 relate to the following:

	2022			2021
Deferred tax assets
Inventories	$	2,401		$	1,777
Program accrual		8,277			9,098
Vacation pay accrual		772			792
Accrued bonuses		1,707			1,250
Bad debt expense		1,450			1,361
Stock compensation		1,414			1,532
Domestic NOL carryforward		609			675
Foreign NOL carryforward		2,554			1,718
Tax credits		842			807
Lease liability		6,209			6,718
Accrued expenses		570			723
Unrealized foreign exchange loss		3,220			3,847
Section 174 capitalized costs		4,600			—
Other		—			744
Deferred tax assets	$	34,625		$	31,042
Less valuation allowance		(3,853	)		(4,262	)
Deferred tax assets, net	$	30,772		$	26,780
Deferred tax liabilities
Plant and equipment, principally due to differences in depreciation and capitalized interest	$	36,158		$	37,113
Lease assets		6,079			6,600
Prepaid expenses		1,685			1,666
Deferred revenue		777			1,014
Other		529			123
Deferred tax liabilities	$	45,228		$	46,516
Total net deferred tax liabilities	$	14,456		$	19,736

Gross Unrecognized Tax Benefits

The following is a roll-forward of the Company’s total gross unrecognized tax benefits, not including interest and penalties, for the years ended December 31, 2022 and 2021 included in other liabilities, excluding current installments on the Company’s consolidated balance sheets:

	2022			2021
Balance at beginning of year	$	2,426		$	3,222
Additions for tax positions related to the current year		225			223
Additions for tax positions related to the prior years		5			56
Reduction for tax positions related to the prior years		(745	)		(971	)
Effect of exchange rate changes		95			(104	)
Balance at end of year	$	2,006		$	2,426