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Accounting for Derivatives (Tables)

6 Months Ended

Jun. 30, 2013

Accounting for Derivatives

Effect of derivative instruments on consolidated financial position

The following tables present the effect of derivative instruments on our consolidated financial position and results of operations (in thousands):

		June 30, 2013
		Balance Sheet Location		Fair Value Asset (Liability)
Derivatives designated as hedging instruments:
Interest rate hedges		Intangible and other assets, net		$	132
Interest rate hedges		Accrued liabilities		(3,276		)
Total derivatives				$	(3,144	)
		December 31, 2012
		Balance Sheet Location		Fair Value Asset (Liability)
Derivatives designated as hedging instruments:
Interest rate hedges		Accrued liabilities		$	(3,873	)
Interest rate hedges		Other long-term liabilities		(6,043		)
Total derivatives				$	(9,916	)

Effect of derivative instruments on results of operations

The following tables present the effect of derivative instruments on our consolidated financial position and results of operations (in thousands):

		Three Months Ended June 30, 2013															Six Months Ended June 30, 2013
		Pre-tax Gain (Loss) Recognized in Other Comprehensive Income (Loss) on Derivatives					Location of Pre- tax Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Loss)				Pre-tax Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Loss)						Pre-tax Gain (Loss) Recognized in Other Comprehensive Income (Loss) on Derivatives						Location of Pre- tax Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Loss)				Pre-tax Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Loss)
Derivatives designated as cash flow hedges:
Interest rate hedges		$	4,484				Interest expense				$		(2,001		)		$		4,700				Interest expense				$		(3,473		)
		Three Months Ended June 30, 2012																Six Months Ended June 30, 2012
		Pre-tax Gain (Loss) Recognized in Other Comprehensive Income (Loss) on Derivatives						Location of Pre- tax Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Loss)				Pre-tax Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Loss)						Pre-tax Gain (Loss) Recognized in Other Comprehensive Income (Loss) on Derivatives						Location of Pre- tax Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Loss)				Pre-tax Gain (Loss) Reclassified from Accumulated Other Comprehensive Income (Loss) into Income (Loss)
Derivatives designated as cash flow hedges:
Interest rate hedges		$		(2,437		)		Interest expense				$		(9,854		)		$		(4,381		)		Interest expense				$		(19,601		)

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Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 133

-Paragraph 205G

-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.



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-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.



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Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 133

-Paragraph 205G

-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 Accounting Standards Codification

-Topic 815

-SubTopic 10

-Section 50

-Paragraph 4B

-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 133

-Paragraph 44C

-Subparagraph a

-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.

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