Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2016
Income Taxes  
Schedule of reconciliation of the difference between the statutory federal income tax rate and the effective income tax rate

 

 

 

 

 

 

 

 

 

    

2016

    

2015

    

2014

 

Federal statutory income tax rate

 
35.0

%  
35.0

%  
34.0

%  

State income tax rate, net of federal tax benefit

 
(0.7)

%  
0.7

%  
0.7

%  

Foreign income tax

 

 —

%  
0.6

%  
0.1

%  

Impairment of goodwill

 
(2.2)

%  

 —

%  

 —

%  

Partnership income not subject to tax

 
(32.1)

%  
(40.8)

%  
(34.0)

%  

Effective income tax rate

 

 —

%  
(4.5)

%  
0.8

%  

 

Schedule of the components of the provision for income taxes

 

 

 

 

 

 

 

 

 

 

 

 

    

2016

    

2015

    

2014

 

Current:

 

 

 

 

 

 

 

 

 

 

Federal

 

$
14,499

 

$
110

 

$
(91)

 

State

 

 
4,345

 

 
1,388

 

 
877

 

Foreign

 

 
(9)

 

 
253

 

 
188

 

Total current

 

 
18,835

 

 
1,751

 

 
974

 

Deferred:

 

 

 

 

 

 

 

 

 

 

Federal

 

 
(13,480)

 

 
(1,298)

 

 
948

 

State

 

 
(5,302)

 

 
(2,326)

 

 
(959)

 

Total deferred

 

 
(18,782)

 

 
(3,624)

 

 
(11)

 

Total

 

$
53

 

$
(1,873)

 

$
963

 

 

Schedule of significant components of long-term deferred taxes

 

 

 

 

 

 

 

 

 

    

2016

    

2015

 

Deferred Income Tax Assets

 

 

 

 

 

 

 

Accounts receivable allowances

 

$
1,921

 

$
2,097

 

Environmental liability

 

 
15,478

 

 
17,814

 

Asset retirement obligation

 

 
3,313

 

 
3,132

 

Deferred financing obligation

 

 
16,912

 

 
3,028

 

Deferred rent

 

 

 —

 

 
40

 

UNICAP

 

 
225

 

 
747

 

Other

 

 
2,009

 

 
1,449

 

Federal net operating loss carryforwards

 

 
5,879

 

 
13,930

 

State net operating loss carryforwards

 

 
1,160

 

 
2,684

 

Federal tax credit carryforward

 

 

 —

 

 
761

 

Total deferred tax assets, gross

 

 
46,897

 

 
45,682

 

Valuation allowance

 

 
(2,707)

 

 
(975)

 

Total deferred tax assets, net

 

$
44,190

 

$
44,707

 

Deferred Income Tax Liabilities

 

 

 

 

 

 

 

Property and equipment

 

$
(84,494)

 

$
(104,798)

 

Land

 

 
(14,119)

 

 
(11,527)

 

Intangible assets

 

 
(11,631)

 

 
(13,218)

 

Total deferred tax liabilities

 

$
(110,244)

 

$
(129,543)

 

Net deferred tax assets (liabilities)

 

$
(66,054)

 

$
(84,836)

 

 

Reconciliation of the differences between income before income tax expense and income subject to income tax expense (in thousands)

 

 

 

 

 

 

 

 

 

 

 

 

    

2016

    

2015

    

2014

 

(Loss) income before income tax expense

 

$
(238,570)

 

$
41,391

 

$
117,943

 

Non—taxable loss (income)

 

 
224,609

 

 
(48,861)

 

 
(117,465)

 

(Loss) income subject to income tax expense

 

$
(13,961)

 

$
(7,470)

 

$
478

 

 

Schedule of changes in gross unrecognized tax benefits

 

 

 

 

 

 

 

 

 

 

 

 

    

2016

    

2015

    

2014

 

Balance at beginning of year

 

$
148

 

$

 —

 

$

 —

 

Increases for tax positions taken in prior years

 

 
1,572

 

 
148

 

 

 —

 

Decreases for tax positions taken during the current year

 

 
(148)

 

 

 —

 

 

 —

 

Settlements of tax positons taken in prior years

 

 
(139)

 

 

 —

 

 

 —

 

Income subject to income tax expense

 

$
1,433

 

$
148

 

$

 —