v2.4.0.8

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Taxes [Abstract] |
Income (Loss) from Continuing Operations Before Income Taxes | Income (loss) before income taxes by geographic area is as follows:
| Years Ended December 31,
| 2013 |  | 2012 |  | 2011
Domestic | $ | 260,364 |  |  | $ | 77,254 |  |  | $ | 168,804 |
Foreign(a) | 32,165 |  |  | 23,573 |  |  | 11,003 |
| $ | 292,529 |  |  | $ | 100,827 |  |  | $ | 179,807 |
(a) | Inclusive of income (loss) before income taxes from Australia and Puerto Rico.
Benefit (Provision) for Income Taxes | The benefit (provision) for income taxes consists of the following:
| Years Ended December 31,
| 2013 |  | 2012 |  | 2011
Current: |  |  |  |  |
Federal | $ | 684 |  |  | $ | 229 |  |  | $ | 3,213 |
Foreign | (6,732 | ) |  | (6,837 | ) |  | (3,377 | )
State | (12,305 | ) |  | (3,705 | ) |  | (3,557 | )
Total current | (18,353 | ) |  | (10,313 | ) |  | (3,721 | )
Deferred: |  |  |  |  |
Federal | (164,769 | ) |  | 65,643 |  |  | 1,054 |
Foreign | (6,136 | ) |  | 42,714 |  |  | (694 | )
State | (9,370 | ) |  | 2,017 |  |  | (4,986 | )
Total deferred | (180,275 | ) |  | 110,374 |  |  | (4,626 | )
Total tax benefit (provision) | $ | (198,628 | ) |  | $ | 100,061 |  |  | $ | (8,347 | )
Effective Tax Rate | A reconciliation between the benefit (provision) for income taxes and the amount computed by applying the federal statutory income tax rate to the loss before income taxes is as follows:
| Years Ended December 31,
| 2013 |  | 2012 |  | 2011
Benefit (provision) for income taxes at statutory rate | $ | (102,385 | ) |  | $ | (35,289 | ) |  | $ | (62,932 | )
Tax effect of foreign income (losses) | 11,258 |  |  | 8,251 |  |  | 3,851 |
Tax adjustment related to the REIT election(a) | (67,395 | ) |  | — |  |  | — |
Expenses for which no federal tax benefit was recognized | (9,570 | ) |  | (3,874 | ) |  | (5,433 | )
Valuation allowances | — |  |  | 95,072 |  |  | 61,921 |
State tax (provision) benefit, net of federal | (14,852 | ) |  | (1,097 | ) |  | (4,565 | )
Foreign tax | (12,868 | ) |  | 35,877 |  |  | (4,071 | )
Other | (2,816 | ) |  | 1,121 |  |  | 2,882 |
| $ | (198,628 | ) |  | $ | 100,061 |  |  | $ | (8,347 | )
(a) | Inclusive of a $39.8 million adjustment to reclassify a deferred tax charge from AOCI to the provision for income taxes.
Components of Deferred Tax Assets and Liabilities | The components of the net deferred income tax assets and liabilities are as follows:
| December 31,
| 2013 |  | 2012
Deferred income tax liabilities: |  |  |
Property and equipment | $ | 135,824 |  |  | $ | 1,246,899 |
Deferred site rental receivable | 28,074 |  |  | 340,113 |
Intangible assets | 116,548 |  |  | 894,800 |
Total deferred income tax liabilities | 280,446 |  |  | 2,481,812 |
Deferred income tax assets: |  |  |
Net operating loss carryforwards | 134,123 |  |  | 950,195 |
Deferred ground lease payable | 7,122 |  |  | 121,752 |
Alternate minimum tax credit carryforward | — |  |  | 3,566 |
Accrued liabilities | 148,580 |  |  | 190,121 |
Receivables allowance | 1,228 |  |  | 4,140 |
Prepaid lease | — |  |  | 1,358,430 |
Derivative instruments | — |  |  | 51,380 |
Capital loss carryforwards | — |  |  | 29,402 |
Other | 5,866 |  |  | 5,270 |
Valuation allowances | (27,264 | ) |  | (70,940 | )
Total deferred income tax assets, net | 269,655 |  |  | 2,643,316 |
Net deferred income tax asset (liabilities) | $ | (10,791 | ) |  | $ | 161,504 |
Jurisdictional Components of Deferred Tax Assets and Liabilities | The components of the net deferred income tax assets (liabilities) are as follows:
| December 31, 2013 |  | December 31, 2012
Classification | Gross |  | Valuation Allowance |  | Net |  | Gross |  | Valuation Allowance |  | Net
Federal | $ | (7,513 | ) |  | $ | (12,000 | ) |  | $ | (19,513 | ) |  | $ | 104,213 |  |  | $ | (29,402 | ) |  | $ | 74,811 |
State | (807 | ) |  | (14,547 | ) |  | (15,354 | ) |  | 35,474 |  |  | (41,538 | ) |  | (6,064 | )
Foreign | 24,793 |  |  | (717 | ) |  | 24,076 |  |  | 41,377 |  |  | — |  |  | 41,377 |
Other comprehensive income (loss) | — |  |  | — |  |  | — |  |  | 51,380 |  |  | — |  |  | 51,380 |
Total | $ | 16,473 |  |  | $ | (27,264 | ) |  | $ | (10,791 | ) |  | $ | 232,444 |  |  | $ | (70,940 | ) |  | $ | 161,504 |
Schedule of Unrecognized Tax Benefits Roll Forward | The aggregate changes in the balance of unrecognized tax benefits are as follows:
| Years Ended December 31,
| 2013 |  | 2012
Balance at beginning of year | $ | 19,184 |  |  | $ | 8,376 |
Additions based on current year tax positions | 2,365 |  |  | 10,808 |
Balance at end of year | $ | 21,549 |  |  | $ | 19,184 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: 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 + Details
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