Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense (Benefit)

The following table presents the 2019, 2018 and 2017 income tax expense (benefit):

	Year Ended December 31
	2019			2018(1)			2017(2)
	(In thousands)
Current income taxes:
Federal	$	(4,624	)	$	(258	)	$	(1,315	)
State	1,015			33			1,317
Foreign	536			(554		)	844
Total current income tax expense (benefit)	(3,073		)	(779		)	846
Deferred income taxes:
Federal	(9,928		)	(49,115		)	(38,100		)
State	3,806			7,611			11,075
Total deferred income tax expense (benefit)	(6,122		)	(41,504		)	(27,025		)
Total income tax expense (benefit)	$	(9,195	)	$	(42,283	)	$	(26,179	)

(1) Excludes $5.9 million of income tax benefit related to discontinued operations.

(2) Excludes $14.2 million of income tax expense related to discontinued operations.

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Schedule of Reconciliation of Income Taxes

following is a reconciliation of income tax expense (benefit) computed at the U.S. federal statutory tax rate to income tax expense (benefit) reported in our Consolidated Statements of Operations:

	Year Ended December 31
	2019					2018					2017
	Amount			Percentage		Amount			Percentage		Amount			Percentage
	(In thousands, except percentages)
Tax expense (benefit) at statutory rate	$	(107,085	)	21.0	%	$	(78,648	)	21.0	%	$	7,435		35.0	%
State income taxes	(22,042		)	4.3		(17,159		)	4.6		1,844			8.7
Uncertain tax position	(3,549		)	0.7		—			—		—			—
Corporate owned life insurance	—			—		(85		)	—		(933		)	(4.4	)
Nondeductible executive compensation	1,753			(0.3	)	566			(0.1	)	371			1.8
Impairment	—			—		35,109			(9.4	)	—			—
Change in valuation allowances	118,126			(23.2	)	17,355			(4.6	)	5,851			27.5
Share-based compensation(1)	—			—		1,073			(0.3	)	2,995			14.1
Domestic production activities deduction	—			—		—			—		(244		)	(1.2	)
Transition tax on unrepatriated foreign earnings	—			—		—			—		2,106			9.9
Tax reform revaluation of deferred taxes	—			—		—			—		(45,840		)	(215.8	)
Other	3,602			(0.7	)	(494		)	0.1		236			1.2
Total	$	(9,195	)	1.8	%	$	(42,283	)	11.3	%	$	(26,179	)	(123.2	)%

(1) Includes excess tax benefits and deficiencies related to share-based payments recorded in the provision of income taxes because of the adoption of ASU 2016-09, Compensation — Stock Compensation — Improvements to Employee Share-Based Payment Accounting in 2017.

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Schedule of Deferred Income Tax Assets (Liabilities)

tax effects of temporary differences giving rise to deferred income tax assets (liabilities) were:

	December 31
	2019(1)			2018(2)
	(In thousands)
Deferred income tax assets:
Accrued liabilities	$	44,541		$	54,906
Retirement plans and postretirement benefits	10,751			12,190
Share-based compensation	452			2,343
Receivables and inventories	7,182			6,789
Derivative financial instruments	198			1,075
Net operating loss carryforwards	137,138			61,009
Tax credits and other carryforwards	32,707			23,195
Lease liability	72,907			—
Valuation allowances	(155,841		)	(40,966		)
	150,035			120,541
Deferred income tax liabilities:
Property, plant and equipment	(74,247		)	(113,272		)
Operating lease right of use assets	(69,340		)	—
Intangible assets	(5,603		)	(14,475		)
Prepaid expenses	(5,002		)	—
Other	(909		)	(3,983		)
	(155,101		)	(131,730		)
Net deferred income tax asset (liability)	$	(5,066	)	$	(11,189	)

(1) Includes $4.4 million of deferred tax assets related to uncertain tax positions.

(2) Includes $5.4 million of deferred tax assets related to uncertain tax positions.

The

Schedule of Balance Sheet Classification of Net Deferred Income Tax Assets (Liabilities)

se net deferred income tax assets (liabilities) are classified in our Consolidated Balance Sheets as follows:

	December 31
	2019			2018
	(In thousands)
Noncurrent assets	$	—		$	2,518
Noncurrent liabilities	(5,066		)	(13,707		)
Total	$	(5,066	)	$	(11,189	)

At

Schedule of Reconciliation of Gross Unrecognized Tax Benefits

following is a reconciliation of gross unrecognized tax benefits, including interest, recorded in our Consolidated Balance Sheets:

	December 31
	2019			2018			2017
	(In thousands)
Balance at beginning of year	$	9,450		$	15,054		$	30,410
Increases in tax positions for current year	73			211			251
Increases in tax positions for prior years	5,159			244			904
Decreases in tax positions for prior years	(6,674		)	(5,842		)	(53		)
Settlement of tax matters	—			(217		)	—
Lapse of applicable statutes of limitations	(3,227		)	—			(16,458		)
Balance at end of year	$	4,781		$	9,450		$	15,054

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