INCOME TAXES. (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

The Company recorded a provision (benefit) for income taxes as follows (in thousands):

	Years Ended December 31,
	2019			2018
Current provision (benefit)	$	(22	)	$	(589	)
Deferred provision (benefit)		2			27
Total	$	(20	)	$	(562	)

Schedule of reconciliation of effective tax rate

A reconciliation of the differences between the United States statutory federal income tax rate and the effective tax rate as provided in the consolidated statements of operations is as follows:

	Years Ended December 31,
	2019			2018
Statutory rate		21.0	%		21.0	%
State income taxes, net of federal benefit		5.7			5.4
Change in valuation allowance		(22.4	)		(20.3	)
Noncontrolling interest		(3.3	)		(3.0	)
Non-deductible items		(0.1	)		(0.7	)
Other		(1.0	)		(1.6	)
Effective rate		(0.1	)%		0.8	%

Schedule of components of deferred income taxes

The components of deferred income taxes included in the consolidated balance sheets were as follows (in thousands):

	December 31,
	2019			2018
Deferred tax assets:
Net operating loss carryforwards	$	61,775		$	48,082
R&D, Energy and AMT credits		3,864			4,247
Disallowed interest		8,242			3,769
Railcar contracts		379			650
Stock-based compensation		551			782
Allowance for doubtful accounts and other assets		578			643
Derivatives		—			1,214
Pension liability		2,979			2,941
Property and equipment		3,325			—
Other		3,458			2,134
Total deferred tax assets		85,151			64,462
Deferred tax liabilities:
Property and equipment		—			(23,013	)
Intangibles		(749	)		(749	)
Derivatives		(153	)		—
Other		(437	)		(363	)
Total deferred tax liabilities		(1,339	)		(24,125	)
Valuation allowance		(84,065	)		(40,588	)
Net deferred tax liabilities, included in other liabilities	$	(253	)	$	(251	)

Schedule of net operating loss carryforwards

These net operating loss carryforwards expire as follows (in thousands):

Tax Years	Federal		State
2020–2024	$	—	$	—
2025–2029		13,781		28,993
2030–2034		101,576		35,238
2035 and after		41,942		152,034
Non-expiring NOLs		71,538		—
Total NOLs	$	228,837	$	216,265

Certain of these net operating losses are not immediately available, but become available to be utilized in each of the years ended December 31, as follows (in thousands):

Year	Federal		State
2020	$	146,738	$	169,539
2021		6,308		5,318
2022		6,308		5,318
2023		6,308		5,318
2024		6,308		5,135

Schedule of income tax in the United States jurisdiction and various state jurisdictions

These jurisdictions, along with the years still open to audit under the applicable statutes of limitation, are as follows:

Jurisdiction	Tax Years
Federal	2016 – 2018
Arizona	2015 – 2018
California	2015 – 2018
Colorado	2014 – 2018
Idaho	2016 – 2018
Illinois	2016 – 2018
Indiana	2016 – 2018
Iowa	2016 – 2018
Kansas	2016 – 2018
Minnesota	2016 – 2018
Missouri	2016 – 2018
Nebraska	2016 – 2018
Oklahoma	2016 – 2018
Oregon	2016 – 2018
Texas	2015 – 2018