Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred tax assets and liabilities as of December 31 are as follows:

	2022		2021
Deferred income tax assets:	(in thousands)
Allowance for doubtful accounts	$	772	$	261
Accrued expenses	6,383		5,452
Stock-based compensation	36		36
Insurance accruals	13,278		11,455
State net operating loss carryforward	—		46
Indirect tax benefits of unrecognized tax benefits	1,206		981
Other	45		227
Total gross deferred tax assets	21,720		18,458
Less valuation allowance	—		—
Net deferred tax assets	21,720		18,458
Deferred income tax liabilities:
Property and equipment	(188,999)		(87,004)
Goodwill and amortizable intangibles	(34,396)		(20,538)
Prepaid expenses	(4,617)		(887)
	(228,012)		(108,429)
Net deferred tax liability	$	(206,292)	$	(89,971)

The deferred tax amounts above have been classified in the accompanying consolidated balance sheets at December 31, 2022 and 2021 as follows:

	2022		2021
	(in thousands)
Noncurrent assets, net	$	1,224	$	—
Long-term liabilities, net	(207,516)		(89,971)
	$	(206,292)	$	(89,971)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income tax expense consists of the following:

	2022		2021		2020
	(in thousands)
Current income taxes:
Federal	$	31,951	$	25,571	$	10,835
State	9,657		7,068		4,472
Foreign	195		—		—
	41,803		32,639		15,307
Deferred income taxes:
Federal	3,717		(4,392)		736
State	2,005		(1,477)		7,412
Foreign	(18)		—		—
	5,704		(5,869)		8,148
Total	$	47,507	$	26,770	$	23,455

The income tax provision differs from the amount determined by applying the U.S. federal tax rate as follows:

	2022		2021		2020
	(in thousands)
Federal tax at statutory rate (21%)	$	38,029	$	22,270	$	19,795
State taxes, net of federal benefit	9,711		4,452		5,678
Permanent differences to return	449		(227)		446
Return to provision adjustment	(203)		302		(2,615)
Uncertain income tax penalties and interest, net	(226)		(266)		(73)
Foreign Rate Differential	58		—		—
Other	(311)		239		224
	$	47,507	$	26,770	$	23,455

Reconciliation of Unrecognized Tax Benefits [Table Text Block]

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	2022		2021
	(in thousands)
Balance at January 1,	$	4,671	$	4,937
Additions based on tax positions related to current year	1,921		446
Additions for tax positions of prior years	131		—
Reductions for tax positions of prior years	—		(179)
Reductions due to lapse of applicable statute of limitations	(771)		(533)
Settlements	(208)		—
Balance at December 31,	$	5,744	$	4,671