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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2012
Provision (Benefit) for Income Taxes | The provision (benefit) for income taxes for the years ended December 31, 2012, 2011 and 2010, consisted of the following (in thousands):
|  | Years Ended December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 99,354 |  |  | $ | 48,068 |  |  | $ | 18,085 |
State |  |  | 24,339 |  |  |  | 11,969 |  |  |  | 7,412 |
Foreign |  |  | 25,603 |  |  |  | 23,101 |  |  |  | 16,232 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal and state |  |  | (15,188 | ) |  |  | 15,117 |  |  |  | 3,654 |
Foreign |  |  | 195 |  |  |  | 2,039 |  |  |  | 3,716 |
|  | $ | 134,303 |  |  | $ | 100,294 |  |  | $ | 49,099 |
Income Before Provision for Income Taxes | Income before the provision for income taxes for the years ended December 31, 2012, 2011 and 2010, consisted of the following (in thousands):
|  | Years Ended December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Domestic |  | $ | 286,537 |  |  | $ | 202,210 |  |  | $ | 88,065 |
Foreign |  |  | 57,708 |  |  |  | 48,006 |  |  |  | 27,103 |
|  | $ | 344,245 |  |  | $ | 250,216 |  |  | $ | 115,168 |
Difference of Income Taxes from Statutory Federal Income Tax Rate | The income taxes shown above varied from the statutory federal income tax rates for these periods as follows:
|  | Years Ended December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Federal U.S. income tax rate |  |  | 35.0 | % |  |  | 35.0 | % |  |  | 35.0 | %
State income taxes, net of federal tax benefit |  |  | 4.0 |  |  |  | 3.4 |  |  |  | 2.0 |
Non-deductible expenses |  |  | 0.8 |  |  |  | 1.3 |  |  |  | 2.7 |
Non-U.S. income taxed at different rates, net of foreign tax credits |  |  | 0.7 |  |  |  | 2.2 |  |  |  | 3.4 |
Federal tax credits |  |  | (0.3 | ) |  |  | (1.2 | ) |  |  | (1.3 | )
Tax impact of uncertain tax positions |  |  | (1.2 | ) |  |  | (0.4 | ) |  |  | 0.2 |
Other, net |  |  | — |  |  |  | (0.2 | ) |  |  | 0.6 |
Effective tax rate |  |  | 39.0 | % |  |  | 40.1 | % |  |  | 42.6 | %
Deferred Portion of Tax Provision (Benefit) | The deferred portion of the tax provision (benefit) consisted of the following (in thousands):
|  | Years Ended December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Amortization of franchise rights |  | $ | 514 |  |  | $ | 514 |  |  | $ | 570 |
Amortization of other intangibles |  |  | 1,180 |  |  |  | 1,142 |  |  |  | 961 |
Accrued expenses, deducted for tax when paid |  |  | (13,494 | ) |  |  | (2,076 | ) |  |  | 4,423 |
Capitalized costs for books, deducted for tax |  |  | 7,395 |  |  |  | 7,448 |  |  |  | 4,693 |
Depreciation |  |  | (7,813 | ) |  |  | (1,709 | ) |  |  | (951 | )
Federal impact of unrecognized tax benefits |  |  | 478 |  |  |  | 331 |  |  |  | (921 | )
Foreign tax credit carryforwards |  |  | — |  |  |  | 5,719 |  |  |  | (5,719 | )
Other, net |  |  | (3,253 | ) |  |  | 5,787 |  |  |  | 4,314 |
|  | $ | (14,993 | ) |  | $ | 17,156 |  |  | $ | 7,370 |
Deferred Income Tax Amounts Included on Consolidated Statements of Financial Position | The deferred income tax amounts included on the Consolidated Statements of Financial Position are composed of the following (in thousands):
|  | December 31, |
|  | 2012 |  |  | 2011 |
Current deferred income tax assets, net |  | $ | 102,993 |  |  | $ | 88,578 |
Long-term deferred income tax liabilities, net |  |  | (14,244 | ) |  |  | (14,377 | )
|  | $ | 88,749 |  |  | $ | 74,201 |
Components of Deferred Income Tax Amounts | The components of the deferred income tax amounts at December 31, 2012 and 2011, were as follows (in thousands):
|  | December 31, |
|  | 2012 |  |  | 2011 |
Deferred Income Tax Assets |  |  |  |  |  |  |  |
Provision for bad debts |  | $ | 7,585 |  |  | $ | 7,123 |
Employee retirement and other benefit obligations |  |  | 62,637 |  |  |  | 54,708 |
Workers’ compensation |  |  | 10,007 |  |  |  | 8,526 |
Deferred compensation |  |  | 10,895 |  |  |  | 15,502 |
Credits and net operating loss carryforwards |  |  | 48,609 |  |  |  | 42,289 |
Other |  |  | 23,781 |  |  |  | 16,427 |
Total deferred income tax assets |  |  | 163,514 |  |  |  | 144,575 |
Deferred Income Tax Liabilities |  |  |  |  |  |  |  |
Amortization of intangible assets |  |  | (22,169 | ) |  |  | (20,475 | )
Property and equipment basis differences |  |  | (8,029 | ) |  |  | (8,823 | )
Other |  |  | (5,257 | ) |  |  | (4,742 | )
Total deferred income tax liabilities |  |  | (35,455 | ) |  |  | (34,040 | )
Valuation allowance |  |  | (39,310 | ) |  |  | (36,334 | )
Total deferred income tax assets, net |  | $ | 88,749 |  |  | $ | 74,201 |
Reconciliation of Total Amounts of Gross Unrecognized Tax Benefits | The following table reconciles the total amounts of gross unrecognized tax benefits from January 1, 2010 to December 31, 2012 (in thousands):
|  | December 31, |
|  | 2012 |  |  | 2011 |  |  | 2010 |
Balance at beginning of period |  | $ | 11,669 |  |  | $ | 12,505 |  |  | $ | 13,135 |
Gross increases—tax positions in prior years |  |  | 352 |  |  |  | 564 |  |  |  | 910 |
Gross decreases—tax positions in prior years |  |  | (273 | ) |  |  | (1,061 | ) |  |  | (493 | )
Gross increases—tax positions in current year |  |  | 42 |  |  |  | 40 |  |  |  | 64 |
Settlements |  |  | (252 | ) |  |  | (111 | ) |  |  | (1,111 | )
Lapse of statute of limitations |  |  | (4,441 | ) |  |  | (268 | ) |  |  | — |
Balance at end of period |  | $ | 7,097 |  |  | $ | 11,669 |  |  | $ | 12,505 |

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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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- Definition Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -Subparagraph d -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. + Details
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