Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2019
Income Tax Disclosure [Abstract]  
Components of Income Tax Expense
Income tax expense consists of the following (in thousands):
 Year ended December 31,
 20192018
Current:
Federal$(1,900) $—  
State1,921  305  
Total$21  $305  
Deferred:
Federal$—  $(74) 
State—  (4) 
Total—  (78) 
Total income tax expense$21  $227  
Reconciliation Between Federal Statutory Rate and Income (Benefit) Expense
Reconciliation between the amount determined by applying the U.S. Federal corporate rate of 21% to income before income taxes (benefit) for the years ended December 31, 2019 and 2018 is as follows (in thousands):
 Year ended December 31,
 20192018
Income tax benefit at federal statutory rate$(19,190) $(30,318) 
Meals and entertainment674  707  
State taxes, net of federal benefit580  (2,250) 
Changes in Valuation Allowance15,824  28,167  
Equity Compensation Shortfall2,601  2,644  
Tax Basis Adjustments—  41  
Change in Estimates & Other(468) 1,236  
Total$21  $227  
Schedule of Deferred Tax Assets and Liabilities
The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows (in thousands):
Year ended December 31,
20192018
Deferred tax assets:
Operating loss carryforward$205,367  $178,657  
Goodwill and intangibles19,350  23,088  
Interest Expense Limitation16,721  10,722  
Accrued liabilities11,139  11,804  
Operating Lease - Lease Liability3,299  —  
Deferred compensation2,889  4,028  
Asset retirement obligation2,344  589  
Inventory972  265  
Deferred Debt Costs902  1,680  
Receivables allowance500  418  
Valuation Allowances(210,808) (174,497) 
Total deferred tax assets$52,675  $56,754  
Deferred tax liabilities:
Property and equipment$(48,980) $(55,901) 
Operating Lease - ROU Asset(3,299) —  
Prepaid expenses(396) (853) 
Total deferred tax liabilities$(52,675) $(56,754) 
Net deferred tax liability$—  $—