XML 64 R50.htm IDEA: XBRL DOCUMENT v3.3.1.900

Income taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Components of Income Tax Expense (benefit)

Income tax expense (benefit) consisted of the following:

		Year ended December 31,
		2015				2014				2013
Current:
Federal		$	183,263			$	188,302			$	334,258
State			30,766				30,789				68,715
International			856				1,687				1,764
Total current income tax		$	214,885			$	220,778			$	404,737
Deferred:
Federal			88,718				192,267				(6,695	)
State			(8,307	)			32,360				(8,941	)
International			430				938				746
Total deferred income tax		$	80,841			$	225,565			$	(14,890	)
		$	295,726			$	446,343			$	389,847

Allocation of Income Tax Expense (Benefit)

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

		Year ended December 31,
		2015				2014				2013
Continuing operations		$	295,726			$	446,343			$	381,013
Discontinued operations			—				—				(84	)
Gain on discontinued operations			—				—				8,918
		$	295,726			$	446,343			$	389,847

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,
		2015				2014				2013
Federal income tax rate			35.0	%			35.0	%			35.0	%
State income taxes, net of federal benefit			2.5				3.5				3.8
International rate differential			(1.1	)			(0.2	)			0.1
Goodwill and intangible impairments			11.7				—				—
Changes in deferred tax valuation allowances			2.6				0.6				0.3
Contingent earn-out adjustments			—				—				(2.6	)
Other			1.5				(0.8	)			1.4
Impact of noncontrolling interests primarily attributable to    non-tax paying entities			(11.3	)			(4.0	)			(4.1	)
Effective tax rate			40.9	%			34.1	%			33.9	%

Deferred Tax Assets and Liabilities Arising from Temporary Differences

Deferred tax assets and liabilities arising from temporary differences were as follows:

		December 31,
		2015				2014
Receivables		$	43,393			$	42,976
Accrued liabilities			272,080				253,228
Net operating loss carryforwards			130,977				102,212
Other			114,805				93,567
Deferred tax assets			561,255				491,983
Valuation allowance			(57,811	)			(28,784	)
Net deferred tax assets			503,444				463,199
Intangible assets			(927,761	)			(839,824	)
Property and equipment			(205,071	)			(187,198	)
Investments in partnerships			(83,584	)			(78,619	)
Other			(13,990	)			(7,633	)
Deferred tax liabilities			(1,230,406	)			(1,113,274	)
Net deferred tax liabilities		$	(726,962	)		$	(650,075	)

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,
			2015				2014
Balance beginning		$	31,877			$	60,538
Additions for tax positions related to current year			6,131				914
Additions (reductions) for tax positions related to prior years			2,999				(27,312	)
Reductions related to lapse of applicable statute			(1,996	)			(2,077	)
Reductions related to settlements with taxing authorities			—				(186	)
Balance ending		$	39,011			$	31,877

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

- References

No definition available.

+ 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