Entity information:
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,
 
2017
 
2016
 
2015
Current
 
 
 
 
 
U.S. Federal income tax
$
120

 
$
229

 
$
162

State and local income tax
231

 
1,199

 
1,072

Foreign income taxes
2,614

 
293

 
435

Total current income tax provision
2,965

 
1,721

 
1,669

Deferred
 
 
 
 
 
U.S. Federal income tax
3

 
(9
)
 
39

State and local income tax
(188
)
 
(388
)
 
(48
)
Foreign income taxes
1,042

 
784

 
156

Total deferred income tax provision
857

 
387

 
147

Total income tax provision
$
3,822

 
$
2,108

 
$
1,816


U.S. and international components of income before income taxes were as follows: 
 
Years Ended December 31,
 
2017
 
2016
 
2015
United States
$
18,517

 
$
8,385

 
$
77,993

Foreign
14,802

 
3,889

 
2,171

Total income before income taxes
$
33,319

 
$
12,274

 
$
80,164


Reconciliations of the statutory U.S. federal income tax to the effective income tax for operations are as follows: 
 
Years Ended December 31,
 
2017
 
2016
 
2015
Statutory U.S. Federal income tax at 35%
$
11,661

 
$
4,296

 
$
28,058

Partnership income not subject to tax
(6,360
)
 
(2,691
)
 
(27,076
)
State and local income taxes, net of federal tax
46

 
787

 
1,003

Foreign earnings taxed at lower rates
(1,525
)
 
(284
)
 
(169
)
Total income tax provision
$
3,822

 
$
2,108

 
$
1,816


The components of the deferred tax assets (liabilities) were as follows: 
 
As of December 31,
 
2017
 
2016
Deferred tax assets (liabilities)
 
 
 
Depreciation and amortization
(18,065
)
 
(19,004
)
Other differences, net
908

 
3,996

Valuation allowance
(466
)
 
(473
)
Net deferred tax liabilities
$
(17,623
)
 
$
(15,481
)

The Partnership's Canadian subsidiary had a net operating loss carryforward of $7.0 million as of December 31, 2016, which was fully utilized in the year ended December 31, 2017.
As of December 31, 2017, the Partnership has not provided deferred Canadian withholding taxes on accumulated Canadian earnings of $29.6 million which are considered to be indefinitely reinvested outside the U.S. The unrecognized deferred withholding tax liability associated with these earnings is $7.4 million as of December 31, 2017.