Income Taxes
 12 Months Ended
Dec. 31, 2016
Income Tax Disclosure [Abstract]  
Income Taxes
14.
Income Taxes
The Partnership is generally not subject to U.S. federal and state income tax with the exception of the Partnership's subsidiary Sprague Energy Solutions, Inc. The Partnership's Canadian operations are subject to Canadian federal and provincial income taxes. The income tax provision (benefit) attributable to operations is summarized as follows: 
 
Years Ended December 31,
 
2016
 
2015
 
2014
Current
 
 
 
 
 
U.S. Federal income tax
$
229

 
$
162

 
$
95

State and local income tax
1,199

 
1,072

 
1,499

Foreign income taxes
293

 
435

 
1,448

Total current income tax provision
1,721

 
1,669

 
3,042

Deferred
 
 
 
 
 
U.S. Federal income tax
(9
)
 
39

 
(11
)
State and local income tax
(388
)
 
(48
)
 
1,618

Foreign income taxes
784

 
156

 
860

Total deferred income tax provision
387

 
147

 
2,467

Total income tax provision
$
2,108

 
$
1,816

 
$
5,509



U.S. and international components of income before income taxes were as follows:
 
Years Ended December 31,
 
2016
 
2015
 
2014
United States
$
8,385

 
$
77,993

 
$
120,470

Foreign
3,889

 
2,171

 
7,853

Total income before income taxes
$
12,274

 
$
80,164

 
$
128,323


Reconciliations of the statutory U.S. federal income tax to the effective income tax for operations are as follows: 
 
Years Ended December 31,
 
2016
 
2015
 
2014
Statutory U.S. Federal income tax at 35%
$
4,296

 
$
28,058

 
$
44,913

Partnership income not subject to tax
(2,691
)
 
(27,076
)
 
(42,843
)
State and local income taxes, net of federal tax
787

 
1,003

 
3,111

Foreign income tax (benefit) provision
(284
)
 
(169
)
 
328

Total income tax provision
$
2,108

 
$
1,816

 
$
5,509


The components of the deferred tax assets (liabilities) were as follows: 
 
As of December 31,
 
2016
 
2015
Deferred tax assets (liabilities)
 
 
 
Depreciation and amortization
(19,004
)
 
(18,115
)
Other differences, net
3,996

 
3,464

Valuation allowance
(473
)
 
(411
)
Net deferred tax liabilities
$
(15,481
)
 
$
(15,062
)

As of December 31, 2016, the Partnership had foreign net operating loss carryforwards of $7.0 million, and foreign investment tax credit carryforwards of $0.9 million, all of which were generated in Canada, which begin to expire in 2033. The Partnership’s foreign subsidiaries record investment tax credits under the deferral method.
As of December 31, 2016, the Partnership has not provided deferred Canadian withholding taxes on accumulated Canadian earnings of $57.0 million which are indefinitely reinvested outside the U.S. The unrecognized deferred withholding tax liability associated with these earnings is $2.8 million at December 31, 2016.