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NOTE 11 - INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2012
Income Tax Disclosure [Abstract] |
Recognition of income tax expense | For the years ended December 31, 2012, 2011 and 2010, we recognized income tax (benefit) expense comprised of the following:
|  | Years Ended |
|  | December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Federal tax |  |  | 34.00% |  |  |  | 34.00% |  |  |  | 34.00% |
State franchise tax, net of federal benefit |  |  | 9.56% |  |  |  | 6.74% |  |  |  | -2.24% |
Non deductible expenses |  |  | 11.28% |  |  |  | 14.40% |  |  |  | -7.76% |
Changes in valuation allowance |  |  | -1240.29% |  |  |  | -44.79% |  |  |  | -28.68% |
(Benefit from) provision for income taxes |  |  | -1185.45% |  |  |  | 10.35% |  |  |  | -4.68% |
A reconciliation of the statutory U.S. federal rate | A reconciliation of the statutory U.S. federal rate and effective rates is as follows (in thousands):
|  | Years Ended |
|  | December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
State current tax |  | $ | 732 |  |  | $ | 820 |  |  | $ | 576 |
Other current tax |  |  | 32 |  |  |  | – |  |  |  | – |
Federal deferred tax |  |  | (51,003 | ) |  |  | – |  |  |  | – |
State deferred tax |  |  | (9,671 | ) |  |  | – |  |  |  | – |
(Benefit from) provision for income taxes |  | $ | (59,910 | ) |  | $ | 820 |  |  | $ | 576 |
Deferred tax assets and liabilities | Our deferred tax assets and liabilities comprise the following (in thousands):
|  | December 31, |
Deferred tax assets: |  | 2012 |  |  | 2011 |
Net operating losses |  | $ | 85,603 |  |  | $ | 79,874 |
Accrued expenses |  |  | 9,679 |  |  |  | 8,359 |
Unfavorable contract liability |  |  | 3,901 |  |  |  | 3,559 |
Equity compensation |  |  | 2,406 |  |  |  | 3,530 |
Allowance for doubtful accounts |  |  | 1,831 |  |  |  | 1,820 |
Other |  |  | 1,194 |  |  |  | 1,072 |
Valuation Allowance |  |  | (7,645 | ) |  |  | (65,883 | )
Total Deferred Tax Assets |  | $ | 96,969 |  |  | $ | 32,331 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property Plant & Equipment |  |  | (9,680 | ) |  |  | (11,652 | )
Goodwill |  |  | (14,221 | ) |  |  | (12,212 | )
Unrealized gain on hedging agreement |  |  | – |  |  |  | (2,478 | )
Intangibles |  |  | (10,411 | ) |  |  | (5,202 | )
Other |  |  | (2,260 | ) |  |  | (1,064 | )
Total Deferred Tax Liabilities |  | $ | (36,572 | ) |  | $ | (32,608 | )
Net Deferred Tax Asset (Liability) |  | $ | 60,397 |  |  | $ | (277 | )
Federal net operating loss carryforwards | For the next five years, and thereafter, federal net operating loss carryforwards expire as follows (in thousands):
|  | Total Net Operating Loss Carryforwards |  |  | Amount Subject to 382 limitation |
Year Ended |  |  |  |  |  |
2013 |  | $ | – |  |  | $ | – |
2014 |  |  | – |  |  |  | – |
2015 |  |  | – |  |  |  | – |
2016 |  |  | – |  |  |  | – |
2017 |  |  | 15,184 |  |  |  | – |
Thereafter |  |  | 209,725 |  |  |  | 23,475 |
|  | $ | 224,909 |  |  | $ | 23,475 |
Reconciliation of the beginning and ending amount of unrecognized tax benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
Balance at December 31, 2009 |  | $ | – |
Additional based on tax positions of acquired subsidiaries in prior years |  |  | 90 |
Balance at December 31, 2012 |  | $ | 90 |

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