INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Provision for Income Taxes For Continuing Operations

The provision for income taxes for continuing operations for the years ended December 31, 2020, 2019 and 2018 consists of the following:


	Years Ended December 31,
	2020		2019		2018
Current tax expense (benefit):
Federal	$	—	$	(6)	$	(6)
State	30		26		33
	30		20		27
Deferred tax expense (benefit):
Federal	(131)		140		156
State	4		—		(10)
	(127)		140		146
	$	(97)	$	160	$	173

Schedule of Reconciliation Between Reported Income Tax Expense (Benefit) and Income Taxes Calculated by the Statutory Federal Income Tax Rate

A reconciliation between the amount of reported income tax expense (benefit) and the amount computed by multiplying income from continuing operations before income taxes by the statutory federal income tax rate is shown below. State income tax expense for the year ended December 31, 2020 includes $1 million of expense related to the write-off of expired or worthless unutilized state net operating loss carryforwards and other deferred tax assets for which a full valuation allowance had been provided in prior years. A corresponding tax benefit of $1 million is included for the year ended December 31, 2020 to reflect the reduction in the valuation allowance. Foreign pre-tax loss was $13 million for the year ended December 31, 2020, and $6 million for the years ended December 31, 2019 and 2018.


	Years Ended December 31,
	2020		2019		2018
Tax expense at statutory federal rate of 21%	$	141	$	67	$	132
State income taxes, net of federal income tax benefit	33		21		23
Expired state net operating losses, net of federal income tax benefit	1		2		9
Tax attributable to noncontrolling interests	(75)		(79)		(70)
Nondeductible goodwill	—		4		8
Nondeductible executive compensation	6		6		4
Nondeductible litigation costs	—		7		—
Expired charitable contribution carryforward	1		8		—
Impact of decrease in federal tax rate on deferred taxes	—		—		(1)
Reversal of permanent reinvestment assumption and other adjustments related to divestiture of foreign subsidiary	—		—		(6)
Stock-based compensation tax deficiencies (benefits)	(2)		4		5
Changes in valuation allowance (including impact of decrease in federal tax rate)	(226)		133		76
Change in tax contingency reserves, including interest	—		(14)		(1)
Prior-year provision to return adjustments and other changes in deferred taxes	14		(3)		(5)
Other items	10		4		(1)
Income tax expense (benefit)	$	(97)	$	160	$	173

Schedule of Components of Deferred Tax Assets and Liabilities, Including Any Valuation Allowance

The following table discloses those significant components of our deferred tax assets and liabilities, including any valuation allowance:


	December 31, 2020				December 31, 2019
	Assets		Liabilities		Assets		Liabilities
Depreciation and fixed-asset differences	$	—	$	621	$	—	$	282
Reserves related to discontinued operations and restructuring charges	8		—		14		—
Receivables (doubtful accounts and adjustments)	173		—		165		—

Accruals for retained insurance risks	223		—		209		—
Intangible assets	—		385		—		356
Other long-term liabilities	55		—		35		—
Benefit plans	265		—		274		—
Other accrued liabilities	74		—		45		—
Investments and other assets	—		73		—		95
Interest expense limitation	8		—		219		—
Net operating loss carryforwards	566		—		179		—
Stock-based compensation	11		—		19		—
Right-of-use lease assets and obligations	224		224		—		—
Other items	86		39		45		34
	1,693		1,342		1,204		767
Valuation allowance	(55)		—		(281)		—
	$	1,638	$	1,342	$	923	$	767

Reconciliation of the Deferred Tax Assets and Liabilities and the Corresponding Amounts Reported in the Accompanying Consolidated Balance Sheets

Below is a reconciliation of the deferred tax assets and liabilities and the corresponding amounts reported in the accompanying Consolidated Balance Sheets.


	December 31,
	2020		2019
Deferred income tax assets	$	325	$	183
Deferred tax liabilities	(29)		(27)
Net deferred tax asset	$	296	$	156

Schedule of Changes in Unrecognized Tax Benefits That Have Impacted Deferred Tax Assets and Liabilities

The following table summarizes the total changes in unrecognized tax benefits in continuing operations during the years ended December 31, 2020, 2019 and 2018. There were no such changes in discontinued operations. The additions and reductions for tax positions include the impact of items for which the ultimate deductibility is highly certain, but for which there is uncertainty about the timing of such deductions. Such amounts include unrecognized tax benefits that have impacted deferred tax assets and liabilities at December 31, 2020, 2019 and 2018.


	Continuing Operations
Balance At December 31, 2017	$	46
Reductions due to a lapse of statute of limitations	(1)
Balance At December 31, 2018	$	45
Reductions due to a lapse of statute of limitations	(14)
Balance At December 31, 2019	$	31
Reductions due to a lapse of statute of limitations	—
Balance At December 31, 2020	$	31