XML 69 R65.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes - Additional Information (Detail) (USD $) In Thousands, unless otherwise specified | 12 Months Ended
--- | ---
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011
Operating Loss Carryforwards [Line Items] |  |  |
Income taxes payable | $ 848 | $ 252 |
Income tax rate | 35.00% | 35.00% | 35.00%
Net operating loss subject to IRC 382 | 13,049 |  |
Amounts of credits available to offset income tax | 4,443 |  |
Net change in total valuation allowance | (1,087) | (332) | 410
Net operating loss | 223,437 | 214,526 | 183,601
Potential deferred tax liability | 7,583 |  |
Undistributed earnings of subsidiaries | 21,665 |  |
Unrecognized tax benefits | 35 | 75 | 135
Interest and penalty expense | 1 | 3 |
Interest and penalties related to uncertain tax positions | 4 | 14 |
Unrecognized tax benefits, decreases resulting from expiration of statute of limitations | 35 |  |
LAMAR MEDIA CORP [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
Income taxes payable | 630 | 0 |
Income tax rate | 35.00% | 35.00% | 35.00%
Net operating loss subject to IRC 382 | 13,049 |  |
Amounts of credits available to offset income tax | 19,214 |  |
Net change in total valuation allowance | (1,085) | (356) | 407
Net operating loss | 223,772 | 214,862 | 183,959
Potential deferred tax liability | 7,583 |  |
Undistributed earnings of subsidiaries | 21,665 |  |
Unrecognized tax benefits | 35 | 75 | 135
Interest and penalty expense | 1 | 3 |
Interest and penalties related to uncertain tax positions | 4 | 14 |
Unrecognized tax benefits, decreases resulting from expiration of statute of limitations | 35 |  |
Domestic Country [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
US net operating loss carry forward | 65,641 |  |
Domestic Country [Member] | LAMAR MEDIA CORP [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
US net operating loss carry forward | 65,976 |  |
State and Local Jurisdiction [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
Amounts of credits available to offset income tax | 247 |  |
State net operating loss carry forward | 430,191 |  |
Valuation allowance for State and Local deferred tax assets | 2,323 | 3,410 |
State and Local Jurisdiction [Member] | LAMAR MEDIA CORP [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
Amounts of credits available to offset income tax | 247 |  |
State net operating loss carry forward | 392,470 |  |
Valuation allowance for State and Local deferred tax assets | 1,751 | 2,836 |
U S [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
US net operating loss carry forwards | 305,172 |  |
U S [Member] | LAMAR MEDIA CORP [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
US net operating loss carry forwards | 169,411 |  |
Puerto Rico [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
Amounts of credits available to offset income tax | 154 |  |
Puerto Rico net operating loss carry forward | 28,523 |  |
Net operating loss | 3,285 |  |
Puerto Rico [Member] | LAMAR MEDIA CORP [Member] |  |  |
Operating Loss Carryforwards [Line Items] |  |  |
Amounts of credits available to offset income tax | 154 |  |
Puerto Rico net operating loss carry forward | 28,523 |  |
Net operating loss | $ 3,285 |  |

X
- Definition The amount not recognized as of the balance sheet date of the estimated future tax effects attributable to undistributed earnings of subsidiaries and other recognized entities in countries outside the country of domicile which will increase future taxable income when such earnings are distributed into the country of domicile. + References No definition available. + Details
Name: | lamr_DeferredTaxLiabilitiesUnrecognizedUndistributedForeignEarnings
Namespace Prefix: | lamr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Income Taxes Receivable Payable + References No definition available. + Details
Name: | lamr_IncomeTaxesReceivablePayable
Namespace Prefix: | lamr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Operating Loss Carryforward + References No definition available. + Details
Name: | lamr_OperatingLossCarryforward
Namespace Prefix: | lamr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of US Net Operating loss utilized during the current period. + References No definition available. + Details
Name: | lamr_OperatingLossCarryforwardsUtilizedCurrentPeriod
Namespace Prefix: | lamr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The sum of state and local operating loss carryforwards, before tax effects, available to reduce future taxable income under enacted tax laws. + References No definition available. + Details
Name: | lamr_StateOperatingLossCarryforwards
Namespace Prefix: | lamr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Undistributed foreign subsidiaries earnings. + References No definition available. + Details
Name: | lamr_UndistributedForeignSubsidiariesEarnings
Namespace Prefix: | lamr_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Unrecognized tax benefits reductions resulting from expiration of applicable statute of limitations. + References No definition available. + Details
Name: | lamr_UnrecognizedTaxBenefitsReductionsResultingFromExpirationOfApplicableStatuteOfLimitations
Namespace Prefix: | lamr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The sum of US operating loss carryforwards, before tax effects, available to reduce future taxable income under enacted tax laws. + References No definition available. + Details
Name: | lamr_UsOperatingLossCarryforwards
Namespace Prefix: | lamr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_OperatingLossCarryforwardsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of the valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (b) -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 30 -Paragraph 5 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6907311&loc=d3e30536-109315 + Details
Name: | us-gaap_OperatingLossCarryforwardsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Carryforwards -URI http://asc.fasb.org/extlink&oid=6506874 + Details
Name: | us-gaap_TaxCreditCarryforwardAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Unrecognized Tax Benefit -URI http://asc.fasb.org/extlink&oid=6527854 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of the change in the period in the valuation allowance for a specified deferred tax asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32123-109318 + Details
Name: | us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration