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Income Taxes | 12 Months Ended
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Dec. 31, 2011
Income Taxes [Abstract] |
Income Taxes | Note H—Income Taxes The provision (benefit) for income taxes for the years ended December 31, 2011, 2010 and 2009, consisted of the following (in thousands):
|  | Years Ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 48,068 |  |  | $ | 18,085 |  |  | $ | 14,571 |
State |  |  | 11,969 |  |  |  | 7,412 |  |  |  | 4,008 |
Foreign |  |  | 23,101 |  |  |  | 16,232 |  |  |  | 5,169 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal and state |  |  | 15,117 |  |  |  | 3,654 |  |  |  | 10,412 |
Foreign |  |  | 2,039 |  |  |  | 3,716 |  |  |  | (4,660 | )
|  | $ | 100,294 |  |  | $ | 49,099 |  |  | $ | 29,500 |
Income before the provision for income taxes for the years ended December 31, 2011, 2010 and 2009, consisted of the following (in thousands):
|  | Years Ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Domestic |  | $ | 202,210 |  |  | $ | 88,065 |  |  | $ | 66,756 |
Foreign |  |  | 48,006 |  |  |  | 27,103 |  |  |  | 7 |
|  | $ | 250,216 |  |  | $ | 115,168 |  |  | $ | 66,763 |
The income taxes shown above varied from the statutory federal income tax rates for these periods as follows:
|  | Years Ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Federal U.S. income tax rate |  |  | 35.0 | % |  |  | 35.0 | % |  |  | 35.0 | %
State income taxes, net of federal tax benefit |  |  | 3.4 |  |  |  | 2.0 |  |  |  | 2.0 |
Tax-free interest income |  |  | — |  |  |  | — |  |  |  | (0.3 | )
Non-deductible expenses |  |  | 1.3 |  |  |  | 2.7 |  |  |  | 4.8 |
Non-U.S. income taxed at different rates, net of foreign tax credits |  |  | 2.2 |  |  |  | 3.4 |  |  |  | 8.0 |
Federal tax credits |  |  | (1.2 | ) |  |  | (1.3 | ) |  |  | (2.5 | )
Tax impact of uncertain tax positions |  |  | (0.4 | ) |  |  | 0.2 |  |  |  | (5.1 | )
Other, net |  |  | (0.2 | ) |  |  | 0.6 |  |  |  | 2.3 |
Effective tax rate |  |  | 40.1 | % |  |  | 42.6 | % |  |  | 44.2 | %
The deferred portion of the tax provision (benefit) consisted of the following (in thousands):
|  | Years Ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Amortization of franchise rights |  | $ | 514 |  |  | $ | 570 |  |  | $ | 628 |
Amortization of other intangibles |  |  | 1,142 |  |  |  | 961 |  |  |  | 535 |
Accrued expenses, deducted for tax when paid |  |  | (2,076 | ) |  |  | 4,423 |  |  |  | 5,069 |
Capitalized costs for books, deducted for tax |  |  | 7,448 |  |  |  | 4,693 |  |  |  | 6,809 |
Depreciation |  |  | (1,709 | ) |  |  | (951 | ) |  |  | (9,804 | )
Federal impact of unrecognized tax benefits |  |  | 331 |  |  |  | (921 | ) |  |  | 1,353 |
Foreign tax credit carryforwards |  |  | 5,719 |  |  |  | (5,719 | ) |  |  | 5,434 |
Other, net |  |  | 5,787 |  |  |  | 4,314 |  |  |  | (4,272 | )
|  | $ | 17,156 |  |  | $ | 7,370 |  |  | $ | 5,752 |
The deferred income tax amounts included on the Consolidated Statements of Financial Position are composed of the following (in thousands):
|  | December 31, |
|  | 2011 |  |  | 2010 |
Current deferred income tax assets, net |  | $ | 88,578 |  |  | $ | 92,087 |
Long-term deferred income tax liabilities, net |  |  | (14,377 | ) |  |  | (1,379 | )
|  | $ | 74,201 |  |  | $ | 90,708 |
The components of the deferred income tax amounts at December 31, 2011 and 2010, were as follows (in thousands):
|  | December 31, |
|  | 2011 |  |  | 2010 |
Deferred Income Tax Assets |  |  |  |  |  |  |  |
Provision for bad debts |  | $ | 7,123 |  |  | $ | 7,299 |
Employee retirement and other benefit obligations |  |  | 54,708 |  |  |  | 49,028 |
Workers' compensation |  |  | 8,526 |  |  |  | 8,284 |
Deferred compensation |  |  | 15,502 |  |  |  | 18,909 |
Credits and net operating loss carryforwards |  |  | 42,289 |  |  |  | 47,847 |
Other |  |  | 16,427 |  |  |  | 18,727 |
Total deferred income tax assets |  |  | 144,575 |  |  |  | 150,094 |
Deferred Income Tax Liabilities |  |  |  |  |  |  |  |
Amortization of intangible assets |  |  | (20,475 | ) |  |  | (18,819 | )
Property and equipment basis differences |  |  | (8,823 | ) |  |  | (3,203 | )
Other |  |  | (4,742 | ) |  |  | (6,381 | )
Total deferred income tax liabilities |  |  | (34,040 | ) |  |  | (28,403 | )
Valuation allowance |  |  | (36,334 | ) |  |  | (30,983 | )
Total deferred income tax assets, net |  | $ | 74,201 |  |  | $ | 90,708 |
The Company has net operating loss carryforwards in a number of states. The tax benefit of these net operating losses is $0.2 million. These state net operating losses expire in 2013 and later. The Company has net operating loss carryforwards in foreign countries. The tax benefit of these net operating losses is $34.2 million. These net operating losses expire in 2014 and later. The Company has not provided deferred income taxes or foreign withholding taxes on $2.2 million and $2.0 million of undistributed earnings of its non-U.S. subsidiaries as of December 31, 2011 and 2010, respectively, since the Company intends to reinvest these earnings indefinitely. The U.S. tax impact upon repatriation, net of foreign tax credits, would be zero for the year ended December 31, 2011 and 2010. FASB authoritative guidance prescribes a recognition threshold and measurement attribute criteria for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The literature also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The following table reconciles the total amounts of gross unrecognized tax benefits from January 1, 2009 to December 31, 2011 (in thousands):
|  | December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Balance at beginning of period |  | $ | 12,505 |  |  | $ | 13,135 |  |  | $ | 20,485 |
Gross increases—tax positions in prior years |  |  | 564 |  |  |  | 910 |  |  |  | 2,152 |
Gross decreases—tax positions in prior years |  |  | (1,061 | ) |  |  | (493 | ) |  |  | (6,592 | )
Gross increases—tax positions in current year |  |  | 40 |  |  |  | 64 |  |  |  | 130 |
Settlements |  |  | (111 | ) |  |  | (1,111 | ) |  |  | (3,040 | )
Lapse of statute of limitations |  |  | (268 | ) |  |  | — |  |  |  | — |
Balance at end of period |  | $ | 11,669 |  |  | $ | 12,505 |  |  | $ | 13,135 |
The total amount of unrecognized tax benefits that, if recognized, would impact the effective tax rate is $2.7 million, $3.5 million and $3.0 million for 2011, 2010 and 2009, respectively. The Company's continuing practice is to recognize interest and penalties related to income tax matters in income tax expense. The total amount of interest and penalties accrued as of December 31, 2011, is $5.3 million, including a $0.3 million reduction recorded in income tax expense during the year. The total amount of interest and penalties accrued as of December 31, 2010, was $5.7 million, including a $0.4 million increase recorded in income tax expense during the year. The total amount of interest and penalties accrued as of December 31, 2009, was $5.6 million, including a $2.8 million reduction recorded in income tax expense during the year. The Company believes it is reasonably possible that the settlement of certain tax uncertainties could occur within the next twelve months; accordingly, $4.9 million of the unrecognized gross tax benefit has been classified as a current liability as of December 31, 2011. This amount primarily represents unrecognized tax benefits composed of items related to assessed state income tax audits, as well as state, U.S. and Canadian federal settlement negotiations. The Company's major income tax jurisdictions are the United States and Canada. For U.S. federal income tax, the Company remains subject to examination for 2002, 2003, 2008 and subsequent years. For major U.S. states, with few exceptions, the Company remains subject to examination for 2007 and subsequent years. For Canada, the Company remains subject to examination for 2002 and subsequent years.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + 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 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 136, 172 -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 Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43, 44, 45, 46, 47, 48, 49 -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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 6: 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 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 + Details
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