v2.4.1.9

Income taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Components of Income Tax Expense (benefit)

Income tax expense (benefit) consisted of the following:

		Year ended December 31,
		2014				2013				2012
Current:
Federal		$	188,302			$	334,258			$	239,232
State			30,789				68,715				49,178
International			1,687				1,764				660
Total current income tax		$	220,778			$	404,737			$	289,070
Deferred:
Federal			192,267				(6,695	)			64,195
State			32,360				(8,941	)			6,498
International			938				746				—
Total deferred income tax		$	225,565			$	(14,890	)		$	70,693
		$	446,343			$	389,847			$	359,763

Allocation of Income Tax Expense (Benefit)

The allocation of income tax expense (benefit) was as follows:

		Year ended December 31,
		2014				2013				2012
Continuing operations		$	446,343			$	381,013			$	359,845
Discontinued operations			—				(84	)			(82	)
Gain on discontinued operations			—				8,918				—
		$	446,343			$	389,847			$	359,763

Reconciliation between our Effective Tax Rate from Continuing Operations and the U.S. Federal Income Tax Rate

The reconciliation between the Company’s effective tax rate from continuing operations and the U.S. federal income tax rate is as follows:

		Year ended December 31,
		2014				2013				2012
Federal income tax rate			35.0	%			35.0	%			35.0	%
State income taxes, net of federal benefit			3.5				3.8				4.0
International rate differential			(0.2	)			0.1				—
Changes in deferred tax valuation allowances			0.6				0.3				—
Contingent earn-out adjustments			—				(2.6	)			—
Other			(0.8	)			1.4				1.1
Impact of noncontrolling interests primarily attributable to non-tax paying entities			(4.0	)			(4.1	)			(4.2	)
Effective tax rate			34.1	%			33.9	%			35.9	%

Deferred Tax Assets and Liabilities Arising from Temporary Differences

Deferred tax assets and liabilities arising from temporary differences associated with continuing operations were as follows:

		December 31,
		2014				2013
Receivables		$	42,973			$	49,667
Accrued liabilities			253,158				252,008
Loss contingency reserve			1,423				139,844
Net operating loss carryforwards			100,768				96,212
Other			88,435				67,882
Deferred tax assets			486,757				605,613
Valuation allowance			(26,667	)			(13,860	)
Net deferred tax assets			460,090				591,753
Intangible assets			(835,816	)			(752,838	)
Property and equipment			(187,054	)			(183,059	)
Investments in partnerships			(78,618	)			(51,921	)
Other			(8,677	)			(6,913	)
Deferred tax liabilities			(1,110,165	)			(994,731	)
Net deferred tax liabilities		$	(650,075	)		$	(402,978	)

Reconciliation of the Beginning and Ending Liability for Unrecognized Tax Benefits that Do Not Meet the More-Likely-than-not Threshold

A reconciliation of the beginning and ending liability for unrecognized tax benefits that do not meet the more-likely-than-not threshold were as follows:

		Year ended December 31,
			2014				2013
Balance beginning		$	60,538			$	67,546
Additions for tax positions related to current year			914				6,005
Reductions for tax positions related to prior years			(27,312	)			(3,901	)
Reductions related to lapse of applicable statute			(2,077	)			(8,480	)
Reductions related to settlements with taxing authorities			(186	)			(632	)
Balance ending		$	31,877			$	60,538

X

- Definition

Allocation of income tax expense (benefit).

+ References

No definition available.

+ Details

Name:	dva_ScheduleOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	dva_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

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

X

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References

Reference 1: 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

+ Details

Name:	us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration