XML 16 R39.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
Income Taxes |
Components of income tax expense |
|  | Year Ended December 31, |
|  | 2012 |  | 2011 |  | 2010 |
Current tax (benefit)/expense: |  |  |  |  |  |  |
State income tax |  | $ | 2 |  | $ | 2 |  | $ | 1 |
Canadian federal and provincial income tax |  | 51 |  | 36 |  | (2 | )
Total current tax (benefit)/ expense |  | $ | 53 |  | $ | 38 |  | $ | (1 | )
Deferred tax (benefit)/expense: |  |  |  |  |  |  |
State income tax |  | $ | — |  | $ | (2 | ) | $ | 1 |
Canadian federal and provincial income tax |  | 1 |  | 9 |  | (1 | )
Total deferred tax expense |  | $ | 1 |  | $ | 7 |  | $ | — |
Total income tax (benefit)/expense |  | $ | 54 |  | $ | 45 |  | $ | (1 | )
Summary of differences between tax expense based on the statutory federal income tax rate and the entity's effective tax expense |
|  | Year Ended December 31, |
|  | 2012 |  | 2011 |  | 2010 |
Income before tax |  | $ | 1,181 |  | $ | 1,039 |  | $ | 513 |
Partnership earnings not subject to current Canadian tax |  | (1,046 | ) | (909 | ) | (509 | )
|  | $ | 135 |  | $ | 130 |  | $ | 4 |
Canadian federal and provincial corporate tax rate |  | 25 | % | 27 | % | 28 | %
Income tax at statutory rate |  | $ | 34 |  | $ | 35 |  | $ | 1 |
Current tax (benefit)/expense: |  |  |  |  |  |  |
Canadian withholding tax |  | $ | 18 |  | $ | 12 |  | $ | — |
Canadian period tax adjustments resulting from tax rate changes and tax return filings |  | (3 | ) | (9 | ) | — |
Canadian permanent differences between book and tax |  | 2 |  | (2 | ) | (3 | )
State income tax |  | 2 |  | 2 |  | 1 |
Current income tax (benefit)/expense |  | $ | 53 |  | $ | 38 |  | $ | (1 | )
Deferred tax expense: |  |  |  |  |  |  |
State deferred income tax (benefit)/expense |  | $ | — |  | $ | (2 | ) | $ | 1 |
Canadian deferred tax (benefit)/expense as a result of book versus tax differences |  | 1 |  | 9 |  | (1 | )
Deferred income tax expense |  | $ | 1 |  | $ | 7 |  | $ | — |
Total income tax (benefit)/expense |  | $ | 54 |  | $ | 45 |  | $ | (1 | )
Deferred tax assets and liabilities |
|  | December 31, |
|  | 2012 |  | 2011 |
Deferred tax assets: |  |  |  |  |
Book accruals in excess of current tax deductions |  | $ | 28 |  | $ | 18 |
Total deferred tax assets |  | 28 |  | 18 |
Deferred tax liabilities: |  |  |  |  |
Property and equipment in excess of tax values |  | (397 | ) | (147 | )
Total deferred tax liabilities |  | (397 | ) | (147 | )
Net deferred tax liabilities |  | $ | (369 | ) | $ | (129 | )

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

X
- 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
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: 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
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + 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 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration