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Income Taxes | 12 Months Ended
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Dec. 31, 2016
Income Taxes [Abstract] |
Income Taxes | 4. Income Taxes The components of the provision for income taxes are as follows: ﻿
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿ | Year ended December 31,
﻿ | 2016 |  | 2015 |  | 2014
﻿Current tax: |  |  |  |  |  |  |  |
﻿U.S. Federal | $ | 20,765 |  | $ | 244,470 |  | $ | 248,219
﻿U.S. State |  | 8,687 |  |  | 37,957 |  |  | 41,225
﻿Foreign |  | 556 |  |  | 172 |  |  | 156
﻿ |  | 30,008 |  |  | 282,599 |  |  | 289,600
﻿Deferred tax: |  |  |  |  |  |  |  |
﻿U.S. Federal |  | (11,596) |  |  | 11,000 |  |  | (13,890)
﻿U.S. State |  | (2,546) |  |  | 699 |  |  | (6,740)
﻿Foreign |  | (2,470) |  |  | (2,288) |  |  | (3,075)
﻿ |  | (16,612) |  |  | 9,411 |  |  | (23,705)
﻿Valuation allowance |  | 2,405 |  |  | 2,255 |  |  | 3,034
﻿Provision for income taxes | $ | 15,801 |  | $ | 294,265 |  | $ | 268,929
Actual taxes paid for each tax period were less than the current tax expense due to the excess tax benefit on stock-based compensation of $1,320, $74,442, and $21,667 during the years ended December 31, 201 6, 201 5, and 201 4, respectively. The effective tax rate differs from the statutory tax rates as follows: ﻿
﻿ |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |
﻿ |  | Year ended December 31,
﻿ |  | 2016 |  | 2015 |  | 2014
﻿Statutory U.S. federal income tax rate |  | 35.0 | % |  | 35.0 | % |  | 35.0 | %
﻿State income tax, net of related federal income tax benefit |  | 13.3 |  |  | 3.6 |  |  | 3.7 |
﻿Federal credits |  | (10.1) |  |  | (0.4) |  |  | (0.5) |
﻿Enhanced deduc tion for food donation |  | (2.4) |  |  | (0.2) |  |  | (0.1) |
﻿Valuation allowance |  | 6.0 |  |  | 0.3 |  |  | 0.4 |
﻿Other |  | 6.2 |  |  | - |  |  | 0.1 |
﻿Return to provision and other discrete items |  | (7.2) |  |  | (0.1) |  |  | (1.0) |
﻿Effective income tax rate |  | 40.8 | % |  | 38.2 | % |  | 37.6 | %
﻿ The 2016 effective tax rate was higher due to a higher state tax rate, not qualifying for the federal research and development tax credit in 2016, and non-deductible items on overall lower pre-tax operating income. Additionally, 2014 included a benefit from filing the 2013 tax returns, which included a non-recurring change in the estimate of usable employer credits resulting in a lower effective tax rate than 2015. Deferred income tax liabilities are taxes the Company expects to pay in future periods. Similarly, deferred income tax assets are recorded for expected reductions in taxes payable in future periods. Deferred income taxes arise because of the differences in the book and tax bases of certain assets and liabilities. Deferred income tax liabilities and assets consist of the following: ﻿
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  | December 31,
﻿ |  |  |  | 2016 |  | 2015
﻿Deferred income tax liability: |  |  |  |  |  |  |  |
﻿Leasehold improvements, property and equipment |  |  |  | $ | 204,640 |  | $ | 192,125
﻿Goodwill and other assets |  |  |  |  | 1,856 |  |  | 1,696
﻿Prepaid assets and other |  |  |  |  | 6,012 |  |  | 8,297
﻿Total deferred income tax liability |  |  |  |  | 212,508 |  |  | 202,118
﻿Deferred income tax asset: |  |  |  |  |  |  |  |
﻿Deferred rent |  |  |  |  | 63,159 |  |  | 57,716
﻿Gift card liability |  |  |  |  | 5,563 |  |  | 3,171
﻿Capitalized transaction costs |  |  |  |  | 500 |  |  | 502
﻿Stock-based compensation and other employee benefits |  |  |  |  | 101,628 |  |  | 83,058
﻿Foreign net operating loss carry-forwards |  |  |  |  | 9,580 |  |  | 11,407
﻿State credits |  |  |  |  | 4,595 |  |  | 4,783
﻿Allowances, reserves and other |  |  |  |  | 19,359 |  |  | 18,577
﻿Valuation allowance |  |  |  |  | (10,820) |  |  | (9,401)
﻿Total deferred income tax asset |  |  |  |  | 193,564 |  |  | 169,813
﻿Net deferred income tax liability |  |  |  | $ | 18,944 |  | $ | 32,305
﻿ The unrecognized tax benefits are as follows: ﻿
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿ | 2016 |  | 2015 |  | 2014
﻿Beginning of year | $ | 3,776 |  | $ | 1,342 |  | $ | -
﻿Increase resulting from prior year tax position |  | - |  |  | 402 |  |  | -
﻿Increase resulting from current year tax position |  | 435 |  |  | 2,032 |  |  | 1,342
﻿End of year | $ | 4,211 |  | $ | 3,776 |  | $ | 1,342
﻿ During the year ending December 31, 2016, $430 of interest was accrued for uncertain tax positions. The Company is open to federal and state tax audits until the applicable statutes of limitations expire. Tax audits by their very nature are often complex and can require several years to complete. The Company is no longer subject to U.S. federal tax examinations by tax authorities for tax years before 201 3. For the majority of states where the Company has a significant presence, it is no longer subject to tax examinations by tax authorities for tax years before 201 3. As of December 31, 2016, the Company had cumulative gross foreign net operating losses of $36,464, which have no expiration date.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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