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11. INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Income tax expense (benefit) |
|  | Years Ended December 31, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
State current tax |  | $ | 643 |  |  | $ | 1,160 |  |  | $ | 820 |
Other current tax |  |  | (39 | ) |  |  | 32 |  |  |  | – |
Federal deferred tax |  |  | 3,794 |  |  |  | (46,901 | ) |  |  | – |
State deferred tax |  |  | (888 | ) |  |  | (9,518 | ) |  |  | – |
Income tax expense (benefit) |  | $ | 3,510 |  |  | $ | (55,227 | ) |  | $ | 820 |
Reconciliation of income tax expense |
|  | Years Ended December 31, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Federal tax |  |  | 34.00% |  |  |  | 34.00% |  |  |  | 34.00% |
State franchise tax, net of federal benefit |  |  | 9.78% |  |  |  | 17.49% |  |  |  | 6.74% |
Non deductible expenses |  |  | 2.05% |  |  |  | 1.59% |  |  |  | 4.97% |
Equity compensation |  |  | 35.39% |  |  |  | 10.69% |  |  |  | 9.43% |
Changes in valuation allowance |  |  | -17.88% |  |  |  | -1325.53% |  |  |  | -45.09% |
Other |  |  | -3.70% |  |  |  | 0.00% |  |  |  | 0.00% |
Income tax expense (benefit) |  |  | 59.64% |  |  |  | -1261.76% |  |  |  | 10.05% |
Deferred tax assets |
|  | December 31, |
Deferred tax assets: |  | 2013 |  |  | 2012 |
Net operating losses |  | $ | 82,630 |  |  | $ | 81,348 |
Accrued expenses |  |  | 11,663 |  |  |  | 9,679 |
Unfavorable contract liability |  |  | 3,365 |  |  |  | 3,901 |
Equity compensation |  |  | 645 |  |  |  | 2,406 |
Allowance for doubtful accounts |  |  | – |  |  |  | 1,831 |
Other |  |  | 1,400 |  |  |  | 1,194 |
Valuation allowance |  |  | (6,593 | ) |  |  | (7,645 | )
Total deferred tax assets |  | $ | 93,110 |  |  | $ | 92,714 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property & equipment |  |  | (7,948 | ) |  |  | (9,680 | )
Goodwill |  |  | (15,101 | ) |  |  | (14,221 | )
Intangibles |  |  | (12,162 | ) |  |  | (10,411 | )
Allowance for doubtful accounts |  |  | (3,061 | ) |  |  | – |
Other |  |  | (1,603 | ) |  |  | (2,260 | )
Total deferred tax liabilities |  | $ | (39,875 | ) |  | $ | (36,572 | )
Net deferred tax asset |  | $ | 53,235 |  |  | $ | 56,142 |
Schedule of net operating loss carryforwards |
Year Ended |  | Total Net Operating Loss Carryforwards |  |  | Amount Subject to 382 limitation |
2014 |  | $ | – |  |  | $ | – |
2015 |  |  | – |  |  |  | – |
2016 |  |  | – |  |  |  | – |
2017 |  |  | 15,184 |  |  |  | – |
2018 |  |  | 12,284 |  |  |  | – |
Thereafter |  |  | 191,471 |  |  |  | 23,475 |
|  | $ | 218,939 |  |  | $ | 23,475 |
Schedule of unrecognized tax benefits |
Unrecognized tax benefit at January 1, 2011 |  |  | 2,923 |
Additional based on current year tax positions |  |  | 833 |
Unrecognized tax benefit at December 31, 2011 |  |  | 3,756 |
Additional based on current year tax positions |  |  | 428 |
Unrecognized tax benefit at December 31, 2012 |  | $ | 4,184 |
Reduction based on prior year tax positions |  |  | (214 | )
Unrecognized tax benefit at December 31, 2013 |  | $ | 3,970 |

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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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