Schedule of Deferred Tax Assets and Liabilities | The following table details the components of our deferred tax assets and liabilities (in thousands): | | | | | | | | | | December 31, | | 2015 | | 2014 | Deferred Tax Assets | | | | Reserve for employee benefits | $ | 656 |
| | $ | 715 |
| Provision for doubtful accounts | 53 |
| | 57 |
| Deferred compensation | 744 |
| | 608 |
| Asset retirement obligation | 193 |
| | 180 |
| Progressive slot and players’ club liabilities | 2,386 |
| | 2,595 |
| Tax benefit of current year NOL | 12,901 |
| | 13,834 |
| Equity compensation | 1,108 |
| | 927 |
| General business credits | 1,029 |
| | 837 |
| AMT credit | 330 |
| | 213 |
| Litigation reserve | 1,116 |
| | 1,116 |
| Gaming taxes | 1,136 |
| | 765 |
| Accrued expenses | 483 |
| | 200 |
| Other | 679 |
| | 208 |
| Gross deferred tax assets | 22,814 |
| | 22,255 |
| Valuation allowance | (21,082 | ) | | (17,992 | ) | Deferred tax assets, net of valuation allowance | 1,732 |
| | 4,263 |
| Deferred Tax Liabilities | | | | Depreciation and amortization | (13,821 | ) | | (18,715 | ) | Debt issuance costs | (501 | ) | | (453 | ) | Prepaid services and supplies | (2,168 | ) | | (2,614 | ) | Gross deferred tax liabilities | (16,490 | ) | | (21,782 | ) | Net deferred tax liability | $ | (14,758 | ) | | $ | (17,519 | ) |
Deferred tax assets and liabilities presented on the consolidated balance sheets are as follows (in thousands): | | | | | | | | | | | | | | December 31, | | 2015 | | 2014 | Current deferred tax asset (liability) | $ | (1,663 | ) | | $ | (1,438 | ) | Non-current deferred tax liability | (13,095 | ) | | (16,081 | ) | Net deferred tax liability | $ | (14,758 | ) | | $ | (17,519 | ) | | | | |
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Schedule of Income Tax Provision | The following table presents the components of our income tax provision attributable to pre-tax income from continuing operations, as well as the income tax benefit attributable to pre-tax income from discontinued operations (in thousands): | | | | | | | | | | | | | | Year Ended December 31, | | 2015 | | 2014 | | 2013 | CURRENT | | | | | | Federal | $ | — |
| | $ | — |
| | $ | — |
| State | — |
| | — |
| | — |
| Total current tax provision | — |
| | — |
| | — |
| DEFERRED | | | | | | Federal | 2,583 |
| | (14,682 | ) | | 694 |
| State | 152 |
| | (864 | ) | | (175 | ) | Total deferred tax benefit (provision) | 2,735 |
| | (15,546 | ) | | 519 |
| Benefit from (provision for) income taxes related to continuing operations | 2,735 |
| | (15,546 | ) | | 519 |
| Benefit from income taxes related to discontinued operations | — |
| | — |
| | 133 |
| Total benefit from (provision for) income tax | $ | 2,735 |
| | $ | (15,546 | ) | | $ | 652 |
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Schedule of Effective Income Tax Rate Reconciliation | The following table presents a reconciliation between the federal statutory rate and the effective income tax rate, expressed as a percentage of pre-tax income: | | | | | | | | | | | | December 31, | | 2015 | | 2014 | Tax at federal statutory rate | 34.0 | % | | 34.0 | % | State income tax | 2.0 | % | | 2.0 | % | Lobbying costs (non-deductible expense) | (0.4 | )% | | (6.0 | )% | Other non-deductible expense | (1.3 | )% | | (3.3 | )% | Other, net | 0.5 | % | | (0.5 | )% | State provision adjustment | — | % | | — | % | Valuation allowance | (19.5 | )% | | (221.3 | )% | General business credit | 2.0 | % | | 3.9 | % | Effective tax rate related to continuing operations | 17.3 | % | | (191.2 | )% | Effective tax rate related to discontinued operations | — | % | | — | % | Total effective tax rate | 17.3 | % | | (191.2 | )% |
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