| Income Tax Disclosure [Abstract] | Period [Axis] |
|---|
2016-01-01 - 2016-12-31 |
|---|
Income Tax Disclosure [Abstract] | |
Domestic and Foreign Income Taxes | The components of income before income taxes are as follows: | | | | | | | | | | | | | | Year Ended December 31, | | 2016 | | 2015 | | 2014 | Domestic | $ | 19,874 |
| | $ | 17,860 |
| | $ | 14,505 |
| Foreign | (3,507 | ) | | (17,568 | ) | | (8,213 | ) | Income before provision for income taxes | $ | 16,367 |
| | $ | 292 |
| | $ | 6,292 |
|
|
Income Tax Provision (Benefit) | The components of the provision (benefit) for income taxes are as follows: | | | | | | | | | | | | | | Year Ended December 31, | | 2016 | | 2015 | | 2014 | Current: | |
| | |
| | |
| Federal | $ | 1,304 |
| | $ | 224 |
| | $ | (2,659 | ) | State | 303 |
| | 603 |
| | 1,826 |
| Foreign | (106 | ) | | 443 |
| | (814 | ) | | 1,501 |
| | 1,270 |
| | (1,647 | ) | Deferred: | |
| | |
| | |
| Federal | 2,341 |
| | 3,861 |
| | (3,263 | ) | State | 106 |
| | 134 |
| | 574 |
| Foreign | 422 |
| | (289 | ) | | 245 |
| | 2,869 |
| | 3,706 |
| | (2,444 | ) | | $ | 4,370 |
| | $ | 4,976 |
| | $ | (4,091 | ) |
|
Deferred Income Tax Assets and Liabilities | Deferred tax assets and liabilities consist of the following: | | | | | | | | | | December 31, | | 2016 | | 2015 | Deferred tax assets: | |
| | |
| Compensation accruals | $ | 4,259 |
| | $ | 3,330 |
| Reserves | 4,597 |
| | 3,651 |
| Other accruals | 732 |
| | 2,252 |
| Net operating losses | 8,044 |
| | 8,220 |
| Interest rate swaps | 1,500 |
| | 1,804 |
| Energy efficiency | 14,449 |
| | 18,110 |
| Deferred revenue | 1,351 |
| | 1,479 |
| Gross deferred income tax assets | 34,932 |
| | 38,846 |
| Valuation allowance | (7,344 | ) | | (7,122 | ) | Total deferred income tax assets | $ | 27,588 |
| | $ | 31,724 |
| Deferred tax liabilities: | |
| | |
| Depreciation | $ | (30,974 | ) | | $ | (32,542 | ) | Contract refinancing | (217 | ) | | (304 | ) | Canada | (1,901 | ) | | (2,234 | ) | United Kingdom | (697 | ) | | (538 | ) | Outside basis difference | (2,756 | ) | | (2,133 | ) | Acquisition accounting | (80 | ) | | (116 | ) | Total deferred income tax liabilities | (36,625 | ) | | (37,867 | ) | Deferred income tax liabilities, net | $ | (9,037 | ) | | $ | (6,143 | ) |
|
Reconciliation of Effective Tax Rates | The following is a reconciliation of the effective tax rates: | | | | | | | | | | | | | | Year Ended December 31, | | 2016 | | 2015 | | 2014 | Income before income tax | $ | 16,367 |
| | $ | 292 |
| | $ | 6,292 |
| Federal statutory tax expense | $ | 5,728 |
| | $ | 102 |
| | $ | 2,202 |
| State income taxes, net of Federal benefit | 678 |
| | 604 |
| | 666 |
| Net state impact of deferred rate change | (110 | ) | | 55 |
| | 264 |
| Non deductible expenses | 670 |
| | 933 |
| | 764 |
| Impact of reserve for uncertain tax positions | (411 | ) | | (1,772 | ) | | (977 | ) | Stock-based compensation expense | 306 |
| | 402 |
| | 415 |
| Energy efficiency preferences | (4,130 | ) | | (3,280 | ) | | (9,517 | ) | Foreign items and rate differential | 516 |
| | 1,556 |
| | 719 |
| Valuation allowance | 213 |
| | 4,255 |
| | 1,408 |
| Energy partnership basis adjustments | — |
| | 2,133 |
| | — |
| Miscellaneous | 910 |
| | (12 | ) | | (35 | ) | | $ | 4,370 |
| | $ | 4,976 |
| | $ | (4,091 | ) | Effective tax rate: | | | |
| | |
| Federal statutory rate expense | 35.0 | % | | 35.0 | % | | 35.0 | % | State income taxes, net of Federal benefit | 4.1 | % | | 206.8 | % | | 10.6 | % | Net state impact of deferred rate change | (0.7 | )% | | 18.8 | % | | 4.2 | % | Non deductible expenses | 4.1 | % | | 319.5 | % | | 12.1 | % | Impact of reserve for uncertain tax positions | (2.5 | )% | | (606.8 | )% | | (15.5 | )% | Stock-based compensation expense | 1.9 | % | | 137.7 | % | | 6.6 | % | Energy efficiency preferences | (25.2 | )% | | (1,123.3 | )% | | (151.3 | )% | Foreign items and rate differential | 3.2 | % | | 532.9 | % | | 11.4 | % | Valuation allowance | 1.3 | % | | 1,457.2 | % | | 22.4 | % | Energy partnership basis adjustments | — | % | | 730.5 | % | | — | % | Miscellaneous | 5.5 | % | | (4.1 | )% | | (0.6 | )% | | 26.7 | % | | 1,704.2 | % | | (65.1 | )% |
|
Unrecognized Tax Benefits | A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follows: | | | | | | | | | | Year Ended December 31, | | 2016 | | 2015 | Balance, beginning of year | $ | 2,200 |
| | $ | 3,700 |
| Additions for prior year tax positions | — |
| | 200 |
| Settlements paid to tax authorities | (1,310 | ) | | — |
| Reductions of prior year tax positions | (290 | ) | | (1,700 | ) | Balance, end of year | $ | 600 |
| | $ | 2,200 |
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