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6. Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2012
Income Taxes [Abstract] |
U.S. and international components of income before taxes [Table Text Block] | The U.S. and international components of income before taxes are as follows (in millions):
|  | Year Ended December 31,
|  | 2012 |  | 2011 |  | 2010
U.S. |  | $ | 108.5 |  |  | $ | 110.6 |  |  | $ | 79.5 |
International |  | 114.4 |  |  | 125.2 |  |  | 140.8 |
Income before taxes |  | $ | 222.9 |  |  | $ | 235.8 |  |  | $ | 220.3 |
Provision for income taxes [Table Text Block] | The provision for income taxes consists of the following (in millions):
|  | Year Ended December 31,
|  | 2012 |  | 2011 |  | 2010
Current tax expense (benefit): |  |  |  |  |  |
U.S. Federal |  | $ | 34.0 |  |  | $ | 28.6 |  |  | $ | (5.1 | )
State |  | 4.0 |  |  | 3.4 |  |  | 3.9 |
International |  | 32.1 |  |  | 35.8 |  |  | 35.2 |
Current tax expense |  | 70.1 |  |  | 67.8 |  |  | 34.0 |
Deferred tax (benefit) expense: |  |  |  |  |  |
U.S. Federal |  | (3.1 | ) |  | 6.7 |  |  | 5.9 |
State |  | (0.9 | ) |  | 0.4 |  |  | 0.2 |
International |  | (6.3 | ) |  | (9.1 | ) |  | (10.2 | )
Deferred tax benefit |  | (10.3 | ) |  | (2.0 | ) |  | (4.1 | )
Non-current tax (benefit) expense |  | (0.7 | ) |  | (8.1 | ) |  | 3.4 |
Provision for income taxes |  | $ | 59.1 |  |  | $ | 57.7 |  |  | $ | 33.3 |
Reconcilation of effective tax rate on inocme before taxes and statutory rate [Table Text Block] | The reconciliation between our effective tax rate on income before taxes and the statutory tax rate is as follows:
|  | Year Ended December 31,
|  | 2012 |  | 2011 |  | 2010
U. S. statutory tax rate |  | 35 | % |  | 35 | % |  | 35 | %
Impact of foreign operations |  | (3 | ) |  | (4 | ) |  | (6 | )
Research tax credits |  | (2 | ) |  | (4 | ) |  | (4 | )
Tax settlements and adjustments to unrecognized tax benefits |  | — |  |  | (3 | ) |  | 2 |
Repatriation of foreign earnings |  | — |  |  | — |  |  | (10 | )
Contingent consideration |  | (3 | ) |  | — |  |  | — |
Other |  | — |  |  | — |  |  | (2 | )
Provision for income taxes |  | 27 | % |  | 24 | % |  | 15 | %
Significant components of deferred tax assets and liabilities [Table Text Block] | Significant components of deferred tax assets and liabilities are as follows (in millions):
|  | December 31,
|  | 2012 |  | 2011
Deferred tax assets: |  |  |  |
Bad debt, inventory and warranty accruals |  | $ | 24.1 |  |  | $ | 24.7 |
Other post-employment benefits, vacation and other reserves |  | 26.5 |  |  | 16.6 |
Tax credit and net operating loss carryforwards |  | 62.1 |  |  | 64.2 |
Other |  | 18.3 |  |  | 17.2 |
Valuation allowance |  | (52.9 | ) |  | (48.9 | )
|  | 78.1 |  |  | 73.8 |
Deferred tax liabilities: |  |  |  |
Depreciation |  | 8.6 |  |  | 13.5 |
Basis of capital assets and investments |  | 119.3 |  |  | 86.3 |
|  | 127.9 |  |  | 99.8 |
Net deferred tax liabilities |  | $ | (49.8 | ) |  | $ | (26.0 | )
Summary of income tax years currently under audit or open to examinations [Table Text Block] | The following table summarizes at December 31, 2012 the tax years that are either currently under audit or remain open and subject to examination by tax authorities in the major jurisdictions that Bio-Rad operates:
U.S. | 2009-2012
Canada | 2007-2012
France | 2008-2012
Germany | 2008-2012
Italy | 2008-2012
Japan | 2009-2012
Switzerland | 2010-2012
Tabular reconcilation of total amounts of unrecognized tax benefits [Table Text Block] | The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in millions):
|  | 2012 |  | 2011 |  | 2010
Unrecognized tax benefits – January 1 |  | $ | 12.9 |  |  | $ | 20.6 |  |  | $ | 17.5 |
Additions to tax positions related to prior years |  | 1.3 |  |  | 1.2 |  |  | 4.1 |
Reductions to tax positions related to prior years |  | (1.1 | ) |  | (0.4 | ) |  | (0.1 | )
Additions to tax positions related to the current year |  | 2.2 |  |  | 2.1 |  |  | 3.3 |
Settlements |  | — |  |  | (5.2 | ) |  | (0.1 | )
Lapse of statute of limitations |  | (3.0 | ) |  | (5.1 | ) |  | (4.1 | )
Acquisitions |  | 2.2 |  |  | — |  |  | — |
Currency translation |  | — |  |  | (0.3 | ) |  | — |
Unrecognized tax benefits – December 31 |  | $ | 14.5 |  |  | $ | 12.9 |  |  | $ | 20.6 |

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- 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
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- 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
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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 14 -Paragraph 3 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e36027-109320 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c),(d)(2)-(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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- Definition Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination. + 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 (d) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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