v2.4.0.8

Income Taxes (Tables)

12 Months Ended

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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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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