XML 65 R46.htm IDEA: XBRL DOCUMENT v3.3.1.900

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Summary of provision for (benefit from) income taxes

The provision for (benefit from) income taxes consisted of the following (in thousands):

	Years Ended December 31,
	2015				2014				2013
Current tax provision (benefit):
U.S. federal	$	556			$	23			$	(310	)
State	1,415				(654		)		938
Total current	1,971				(631		)		628
Deferred tax provision (benefit):
U.S. federal	48,450				(23,786		)		(18,397		)
State	2,768				(3,649		)		(71		)
Total deferred	51,218				(27,435		)		(18,468		)
Provision for (benefit from) income taxes	$	53,189			$	(28,066	)		$	(17,840	)

Reconciliation of effective tax rate and U.S. statutory rate.

The reasons for the differences between these effective tax rates and the U.S. statutory rate of 35% are as follows (in thousands):

	Years Ended December 31,
	2015				2014				2013
Income taxes at U.S. federal statutory rate of 35%	$	(37,165	)		$	(15,813	)		$	(7,311	)
Net state income taxes	2,383				(5,253		)		937
Noncontrolling interest	(2,904		)		(11,166		)		(12,685		)
Unrecognized tax benefits	698				4,063				416
Valuation allowances and write off of tax attributes	88,088				—				—
Other	2,089				103				803
Provision for (benefit from) income taxes	$	53,189			$	(28,066	)		$	(17,840	)

Tax effects of deferred tax assets and deferred tax liabilities

The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities are as follows (in thousands):

	December 31,
	2015				2014
Deferred tax assets:
Net operating loss carryforwards	$	8,028			$	37,668
Inventory	3,642				4,405
Alternative minimum tax credit carryforwards	1,496				5,685
Accrued liabilities	11,466				7,894
Other	4,913				—
Subtotal	29,545				55,652
Valuation allowances	(633		)		(633		)
Total deferred tax assets	28,912				55,019
Deferred tax liabilities:
Property, plant and equipment	(53,495		)		(126,670		)
Basis difference in the Partnership	(148,421		)		(136,438		)
Other	(5,562		)		(10,583		)
Total deferred tax liabilities	(207,478		)		(273,691		)
Net deferred tax liabilities	$	(178,566	)		$	(218,672	)

Reconciliation of beginning and ending amount of unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits (including discontinued operations) is shown below (in thousands):

	Years Ended December 31,
	2015				2014				2013
Beginning balance	$	14,595			$	11,259			$	9,597
Additions based on tax positions related to current year	845				954				365
Additions based on tax positions related to prior years	3,648				2,597				1,710
Reductions based on settlement with government authority	—				—				—
Reductions based on lapse of statute of limitations	—				(215		)		(97		)
Reductions based on tax positions related to prior years	(592		)		—				(316		)
Reductions based on tax positions transferred to Exterran Corp.	(6,498		)		$	—			$	—
Ending balance	$	11,998			$	14,595			$	11,259

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 the change in unrecognized tax benefits.

+ References

Reference 1: 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=32707879&loc=d3e36027-109320

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration