Annual report pursuant to Section 13 and 15(d)

Income Taxes (Tables)

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Income (loss) Before Income Tax Expense

The components of income (loss) before income tax expense (benefit) by jurisdiction for continuing operations for the years ended December 31, consisted of the following (in thousands):

	2019			2018
United States		4,120			(857	)
Canada		(735	)		(138	)
United Kingdom		(184	)		(210	)
Poland		(312	)		(805	)
Total income (loss) before tax expense (benefit)	$	2,889		$	(2,010	)

Schedule of Components of Income Tax Expense (Benefit)

The components of current and deferred federal and state income tax expense (benefit) expense for continuing operations for the years ended December 31, consisted of the following (in thousands):

	2019			2018
Federal income tax expense (benefit) - deferred		5			(1,171	)
State income tax expense - current		153			173
State income tax (benefit) expense - deferred		(1	)		62
Total income tax expense (benefit)	$	157		$	(936	)

Schedule of Effective Income Tax Rate Reconciliation

An overall reconciliation between the expected tax expense (benefit) using the federal statutory rate of 21% for each of the years ended 2019 and 2018 and the expense (benefit) for income taxes from continuing operations as reported in the accompanying Consolidated Statement of Operations is provided below (in thousands).

	2019			2018
Federal tax expense (benefit) at statutory rate	$	607		$	(392	)
State tax expense (benefit), net of federal benefit		152			(178	)
Change in deferred tax rates		106			(78	)
Permanent items		54			(388	)
Difference in foreign rate		(27	)		13
Change in deferred tax liabilities		835			114
Other		(218	)		(99	)
(Decrease) increase in valuation allowance		(1,352	)		72
Income tax expense (benefit)	$	157		$	(936	)

Schedule of Deferred Tax Assets and Liabilities

The Company had temporary differences and net operating loss carry forwards from both our continuing and discontinued operations, which gave rise to deferred tax assets and liabilities at December 31, 2019 and 2018 as follows (in thousands):

	2019			2018
Deferred tax assets:
Net operating losses	$	9,391		$	9,540
Environmental and closure reserves		1,977			2,124
Lease liability		742			—
Other		1,295			1,263
Deferred tax liabilities:
Depreciation and amortization		(3,211	)		(2,418	)
Goodwill and indefinite lived intangible assets		(590	)		(586	)
Right-of-use lease asset		(730	)		—
481(a) adjustment		(336	)		—
Prepaid expenses		(22	)		(30	)
		8,516			9,893
Valuation allowance		(9,106	)		(10,479	)
Net deferred income tax liabilities		(590	)		(586	)