INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Schedule of Income before Income Tax, Domestic and Foreign

The domestic and foreign components of income before provision (benefit) for income taxes were as follows (in thousands):



	For the Year Ended December 31,
	2018			2017			2016
Domestic	$	115,070		$	101,714		$	87,328
Foreign	(20,588		)	(43,025		)	(78,612		)
Total	$	94,482		$	58,689		$	8,716

Schedule of Components of Provision for Income Taxes

The provision (benefit) for income taxes consisted of the following (in thousands):



	For the Year Ended December 31,
	2018			2017			2016
Current:
Federal	$	(7,677	)	$	25,613		$	14,798
State	12,653			11,083			8,763
Foreign	4,781			4,589			9,844
	9,757			41,285			33,405
Deferred
Federal	19,899			(85,488		)	21,814
State	(1,205		)	1,085			1,644
Foreign	395			1,068			(8,274		)
	19,089			(83,335		)	15,184
Provision (benefit) for income taxes	$	28,846		$	(42,050	)	$	48,589

Schedule of Effective Income Tax Rate Reconciliation

The effective income tax rate varied from the amount computed using the statutory federal income tax rate as follows (in thousands):



	For the Year Ended December 31,
	2018			2017			2016
Tax expense at US statutory rate	$	19,841		$	20,541		$	3,051
State income taxes, net of federal benefit	8,711			4,547			6,010
Foreign rate differential	(1,124		)	3,733			3,646
Valuation allowance	10,466			16,552			22,564
Uncertain tax position interest and penalties	(1,806		)	3,730			107
Goodwill impairment	—			—			11,905
Tax credits	(9,799		)	—			—
Other	2,845			1,856			1,306
Adjustment for Tax Cuts and Jobs Act	(288		)	(93,009		)	—
Provision (benefit) for income taxes	$	28,846		$	(42,050	)	$	48,589

Schedule of Deferred Tax Assets and Liabilities

The components of the total net deferred tax assets and liabilities at December 31, 2018 and 2017 were as follows (in thousands):



	2018			2017
Deferred tax assets:
Provision for doubtful accounts	$	10,715		$	7,417
Closure, post-closure and remedial liabilities	28,380			28,189
Accrued expenses	15,686			15,382
Accrued compensation	7,774			1,903
Net operating loss carryforwards(1)	43,284			46,650
Tax credit carryforwards(2)	16,909			17,504
Uncertain tax positions accrued interest and federal benefit	519			921
Stock-based compensation	3,440			2,268
Other	7,067			3,258
Total deferred tax assets	133,774			123,492
Deferred tax liabilities:
Property, plant and equipment	(164,246		)	(144,325		)
Permits and other intangible assets	(103,539		)	(107,407		)
Prepaids	(9,187		)	(8,080		)
Total deferred tax liabilities	(276,972		)	(259,812		)
Total net deferred tax liability before valuation allowance	(143,198		)	(136,320		)
Less valuation allowance	(79,295		)	(68,355		)
Net deferred tax liabilities	$	(222,493	)	$	(204,675	)

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(1)	As of December 31, 2018, the net operating loss carryforwards included (i) state net operating loss carryovers of $185.1 million which will begin to expire in 2019, (ii) federal net operating loss carryforwards of $49.8 million which will begin to expire in 2025, and (iii) foreign net operating loss carryforwards of $103.3 million which will begin to expire in 2019.


(2)	As of December 31, 2018, the foreign tax credit carryforwards of $16.5 million will expire between 2020 and 2024.

Summary of Income Tax Contingencies

The changes to unrecognized tax benefits (excluding related penalties and interest) from January 1, 2016 through December 31, 2018, were as follows (in thousands):



	2018			2017			2016
Unrecognized tax benefits as of January 1	$	5,121		$	1,738		$	2,064
Additions to current year tax positions	—			1,457			—
(Reductions) additions to prior year tax positions	(625		)	2,031			—
Expirations	(1,115		)	(231		)	(533		)
Foreign currency translation	(222		)	126			207
Unrecognized tax benefits as of December 31	$	3,159		$	5,121		$	1,738