Income Taxes and Tax Receivable Agreement (Tables)
 12 Months Ended
Dec. 31, 2016
Income Tax Disclosure [Abstract]  
Schedule of Income Tax Expense (Benefit)
Income tax expense (benefit) is comprised of the following (in thousands):
 
 
Year Ended December 31,
 
 
2016
 
2015
 
2014
 
 
 
 
 
 
 
Current:
 
 
 
 
 
 
Federal
 
$
(31
)
 
$
—

 
$
—

State
 
244

 
909

 
1,669

Deferred:
 
 
 
 
 
 
Federal
 
7,326

 
(132,311
)
 
13,235

State
 
(444
)
 
(17,580
)
 
854

Total income tax expense (benefit)
 
$
7,095

 
$
(148,982
)
 
$
15,758
Schedule of Effective Income Tax Rate Reconciliation
A reconciliation of the provision for income taxes as reported in the consolidated statements of operations and the amount of income tax expense (benefit) computed by multiplying consolidated income (loss) in each year by the U.S. federal statutory rate of 35% follows (in thousands):
 
 
Year Ended December 31,
 
 
2016
 
2015
 
2014
 
 
 
 
 
 
 
Tax expense (benefit) at U.S.federal statutory rate
 
$
32,263

 
$
(26,648
)
 
$
(3,840
)
State income tax, net of U.S. federal tax benefit
 
(86
)
 
1,059

 
1,402

Change in valuation allowance
 
354

 
(137,721
)
 
29,336

Expiration of carryforwards and stock option forfeitures
 
—

 
—

 
1,286

Net income attributable to non-controlling interests
 
(26,470
)
 
(24,996
)
 
(13,207
)
Changes in measurement of uncertain tax positions
 
(262
)
 
(10
)
 
589

Stock option compensation
 
(200
)
 
—

 
—

Nondeductible transaction costs
 
—

 
3,442

 
4,230

Tax return reconciling differences
 
1,635

 
(1,574
)
 
(4,419
)
Change in effective tax rate
 
—

 
(2,143
)
 
—

TRA liability
 
(327
)
 
39,428

 
—

Other
 
188

 
181

 
381

Total income tax expense (benefit)
 
$
7,095

 
$
(148,982
)
 
$
15,758
Schedule of Deferred Tax Assets and Liabilities
The components of temporary differences and the approximate tax effects that give rise to the Company’s net deferred tax asset are as follows (in thousands):
 
 
December 31,
 
 
2016
 
2015
 
 
 
 
 
Deferred tax assets:
 
 
 
 
Medical malpractice liability
 
$
4,194

 
$
869

Accrued vacation and incentive compensation
 
1,112

 
2,212

Net operating loss carryforwards
 
158,796

 
146,663

Allowance for bad debts
 
8,343

 
1,846

Capital loss carryforwards
 
2,785

 
2,052

Deferred rent
 
1,371

 
2,288

Depreciation on property and equipment
 
530

 
—

Deferred financing costs
 
—

 
3,083

TRA liability
 
4,542

 
2,750

Other deferred assets
 
4,879

 
3,286

Total gross deferred tax assets
 
186,552

 
165,049

Less: Valuation allowance
 
(7,358
)
 
(6,949
)
Total deferred tax assets
 
179,194

 
158,100

Deferred tax liabilities:
 
 
 
 
Deferred financing costs
 
(8,797
)
 
—

Depreciation on property and equipment
 
—

 
(806
)
Amortization of intangible assets
 
(15,241
)
 
(16,083
)
Basis differences of partnerships and joint ventures
 
(68,160
)
 
(46,494
)
Other deferred liabilities
 
(3,203
)
 
(612
)
Total deferred tax liabilities
 
(95,401
)
 
(63,995
)
Net deferred tax assets
 
$
83,793

 
$
94,105
Schedule of Unrecognized Tax Benefits Roll Forward
A reconciliation of the beginning and ending liability for gross unrecognized tax benefits for the years ended December 31, 2016 and 2015 is as follows (in thousands):
 
 
Year Ended December 31,
 
 
2016
 
2015
 
 
 
 
 
Unrecognized tax benefits at beginning of year
 
$
1,403

 
$
2,755

Additions for tax positions of prior years
 
60

 
136

Reductions for tax positions of prior year
 
(398
)
 
(996
)
Settlements
 
(4
)
 
(492
)
Unrecognized tax benefits at end of year
 
$
1,061

 
$
1,403