INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense

For the years ended December 31, 2020, 2019 and 2018, we recognized income tax expense comprised of the following (in thousands):

	December 31,
	2020		2019		2018
Federal current tax	$	(256)	$	(161)	$	(765)
State current tax	(1,608)		7,715		7,263
Other current tax	27		22		20
Federal deferred tax	(303)		3,396		(2,020)
State deferred tax	3,035		(4,743)		(4,104)
Income tax expense	$	895	$	6,229	$	394

Schedule of Reconciliation of Income Tax Expense

A reconciliation of the statutory U.S. federal rate and effective rates is as follows:

	Years Ended December 31,
	2020		2019		2018
Federal tax	$	(179)	$	6,231	$	8,256
State franchise tax, net of federal benefit	779		3,891		1,332
Other non deductible expenses	301		674		471
Noncontrolling interests in partnerships	(2,748)		(1,824)		(1,237)
Changes in valuation allowance	(33)		(462)		1,760
Return to provision	(2,252)		(1,324)		1,494
PPP Loan	(850)		—		—
Gain on change in control	—		—		(8,303)
Deferred true-ups and other	4,839		(761)		(4,254)
Uncertain tax provisions	1,036		(217)		1,046
Other reconciling items	2		21		(171)
Income tax expense	$	895	$	6,229	$	394

Schedule of Deferred Tax Assets and Liabilities

Our deferred tax assets and liabilities comprise the following (in thousands):

	December 31,
Deferred tax assets:	2020		2019
Net operating losses	$	59,154	$	34,490
Accrued expenses	3,948		4,280
Operating lease liability	124,139		126,546
Equity compensation	1,903		1,374
Allowance for doubtful accounts	21,284		27,220
Other	11,512		4,616
Valuation allowance	(5,315)		(5,348)
Total Deferred Tax Assets	$	216,625	$	193,178
Deferred tax liabilities:
Property and equipment	(24,298)		(6,450)
Goodwill	(28,457)		(24,637)
Intangibles	(9,608)		(6,669)
Operating lease right-of-use asset	(112,956)		(115,364)
Other	(6,619)		(5,510)
Total Deferred Tax Liabilities	$	(181,938)	$	(158,630)
Net Deferred Tax Asset	$	34,687	$	34,548

Schedule of Unrecognized Tax Benefits

A reconciliation of the total gross amounts of unrecognized tax benefits for the years ended are as follows (in thousands):

	December 31,
	2020		2019		2018
Balance at beginning of year	$	4,320	$	4,629	$	3,615
Increases related to prior year tax positions	1,382		(34)		896
Increases related to current year tax positions	3		119		111
Expiration of the statute of limitations for the assessment of taxes	(221)		(393)		—
Increase (decrease) related to change in rate	—		(1)		7
Balance at end of year	$	5,484	$	4,320	$	4,629