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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Components of Pretax (Loss) Income from Continuing Operations

The components of pretax loss from continuing operations for the years ended December 31, 2014, 2013 and 2012 are as follows (dollars in thousands):

		For the Year Ended December 31,
		2014				2013				2012
U.S		$	(72,504	)		$	(88,103	)		$	(64,913	)
Foreign			—				522				(3,876	)
Total		$	(72,504	)		$	(87,581	)		$	(68,789	)

Schedule of (Benefits from) Provision for Income Taxes from Continuing Operations

The provision for (benefit from) income taxes from continuing operations for the years ended December 31, 2014, 2013 and 2012 consists of the following (dollars in thousands):

		For the Year Ended December 31,
		2014				2013				2012
Current (benefit) provision
Federal		$	(10,168	)		$	31,010			$	18,849
State and local			(346	)			677				4,011
Total current (benefit) provision			(10,514	)			31,687				22,860
Deferred provision (benefit)
Federal			13,445				1,023				(25,982	)
State and local			805				(2,566	)			(826	)
Total deferred provision (benefit)			14,250				(1,543	)			(26,808	)
Total provision for (benefit from) income taxes		$	3,736			$	30,144			$	(3,948	)

Schedule of Reconciliation of the Statutory U.S. Federal Income Tax Rate to Effective Income Tax Rate for Continuing Operations

A reconciliation of the statutory U.S. federal income tax rate to our effective income tax rate for continuing operations for the years ended December 31, 2014, 2013 and 2012 is as follows (dollars in thousands):

		For the Year Ended December 31,
		2014				2013				2012
Statutory U.S. federal income tax rate			(35.0	)%			(35.0	)%			(35.0	)%
State and local income taxes			(4.3	)			(4.0	)			(4.1	)
Nondeductible goodwill			1.1				3.5				39.6
Valuation allowance			39.0				86.2				2.4
Federal Audit Settlement			4.5				—				—
Tax credits			—				(6.2	)			—
Other			(0.1	)			(10.1	)			(8.6	)
Effective income tax rate			5.2	%			34.4	%			(5.7	)%

Schedule of Reconciliation of the Beginning and Ending Amount of Gross Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of gross unrecognized tax benefits as of December 31, 2014, 2013 and 2012 is as follows (dollars in thousands):

		2014				2013				2012
Gross unrecognized tax benefits, beginning of the year		$	13,900			$	24,479			$	29,892
Additions for tax positions of prior years			129				3,582				—
Reductions for tax positions of prior years			—				—				(3,548	)
Additions for tax positions related to the current year			931				813				958
Reductions due to settlements			(4,064	)			(13,707	)			(2,531	)
Reductions due to lapse of applicable statute of limitations			(1,578	)			(1,267	)			(292	)
Subtotal			9,318				13,900				24,479
Interest and penalties			2,820				3,107				3,794
Total gross unrecognized tax benefits, end of the year		$	12,138			$	17,007			$	28,273

Schedule of Components of Deferred Income Tax Assets and Liabilities for Continuing Operation

Components of deferred income tax assets and liabilities for continuing operations as of December 31, 2014 and 2013 are as follows (dollars in thousands):

		December 31,
		2014				2013
Deferred income tax assets:
Accrued occupancy		$	1,728			$	1,633
Deferred rent obligations			9,248				10,095
Foreign tax credits			32,998				12,026
Valuation allowance foreign tax credits			(6,264	)			(3,116	)
Compensation and employee benefits			14,225				17,947
Tax net operating loss carry forwards			34,067				7,220
Valuation allowance			(34,067	)			(7,220	)
Allowance for doubtful accounts			2,269				1,201
Covenant not-to-compete			37				70
Accrued settlements and legal			828				1,904
Deferred compensation			1,777				498
Accrued restructuring and severance			1,070				2,057
Equity method for investments			19				—
General business tax credits			450				—
Depreciation and amortization			142				—
Other			822				1,575
Valuation allowance deferred tax assets			(55,995	)			(8,250	)
Total deferred income tax assets			3,354				37,640
Deferred income tax liabilities:
Depreciation and amortization			—				19,387
Other			3,354				4,003
Total deferred income tax liabilities			3,354				23,390
Net deferred income tax assets		$	—			$	14,250

Schedule of Net Deferred Income Tax Assets for Continuing Operations

Net deferred income tax assets for continuing operations as of December 31, 2014 and 2013 are reflected in the consolidated balance sheets as follows (dollars in thousands):

		December 31,
		2014				2013
Current deferred income tax assets, net		$	—			$	3,606
Non-current deferred income tax assets, net			—				10,644
Net deferred income tax assets		$	—			$	14,250

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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