XML 74 R14.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Income Taxes | 12 Months Ended
--- | ---
Dec. 31, 2011
Income Taxes [Abstract] |
Income Taxes | NOTE 8. Income Taxes The following is a reconciliation of our effective tax rate to the federal statutory tax rate:
|  | Years Ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
U.S. federal statutory rate |  |  | 35.0 | % |  |  | 35.0 | % |  |  | 35.0 | %
State taxes, net of federal benefit |  |  | 3.0 |  |  |  | 2.5 |  |  |  | 2.6 |
Nondeductible expenses |  |  | 0.6 |  |  |  | 1.1 |  |  |  | 0.5 |
Provision for valuation allowance |  |  | (0.3 | ) |  |  | — |  |  |  | 0.4 |
State law change |  |  | (0.2 | ) |  |  | (0.3 | ) |  |  | 0.4 |
Other |  |  | 0.2 |  |  |  | (0.3 | ) |  |  | (0.2 | )
Net effective rate |  |  | 38.3 | % |  |  | 38.0 | % |  |  | 38.7 | %
We, and our subsidiaries, file both unitary and separate company state income tax returns. The following is a summary of our provision for income taxes (in thousands):
|  | Years Ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Current |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 14,356 |  |  | $ | 14,959 |  |  | $ | 14,700 |
State and local |  |  | 3,230 |  |  |  | 2,303 |  |  |  | 1,619 |
Foreign |  |  | 32 |  |  |  | 47 |  |  |  | — |
|  |  | 17,618 |  |  |  | 17,309 |  |  |  | 16,319 |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 18,146 |  |  |  | 9,411 |  |  |  | 4,560 |
State and local |  |  | 365 |  |  |  | (85 | ) |  |  | 741 |
Foreign |  |  | (10 | ) |  |  | — |  |  |  | — |
|  |  | 18,501 |  |  |  | 9,326 |  |  |  | 5,301 |
Total provision |  | $ | 36,119 |  |  | $ | 26,635 |  |  | $ | 21,620 |
The following is a summary of our deferred tax assets and liabilities (in thousands):
|  | December 31, |
|  | 2011 |  |  | 2010 |
Reserve for uncollectible accounts receivable |  | $ | 1,379 |  |  | $ | 1,363 |
Accrued compensation |  |  | 6,342 |  |  |  | 4,217 |
Other reserves |  |  | 3,154 |  |  |  | 2,618 |
Current deferred tax assets |  |  | 10,875 |  |  |  | 8,198 |
Accrued compensation |  |  | 4,670 |  |  |  | 4,376 |
Other reserves |  |  | 966 |  |  |  | 1,020 |
Operating loss carryforwards |  |  | 581 |  |  |  | 415 |
Income tax basis in excess of financial basis of goodwill |  |  | — |  |  |  | 150 |
Less valuation allowance |  |  | (108 | ) |  |  | (379 | )
Non-current deferred tax assets |  |  | 6,109 |  |  |  | 5,582 |
Total deferred tax assets |  | $ | 16,984 |  |  | $ | 13,780 |
Prepaids |  | $ | (1,939 | ) |  | $ | (1,614 | )
Other receivables |  |  | (4,098 | ) |  |  | (3,270 | )
Current deferred tax liabilities |  |  | (6,037 | ) |  |  | (4,884 | )
Property and equipment |  |  | (27,457 | ) |  |  | (12,332 | )
Goodwill |  |  | (70,416 | ) |  |  | (64,989 | )
Non-current deferred tax liabilities |  |  | (97,873 | ) |  |  | (77,321 | )
Total deferred tax liabilities |  | $ | (103,910 | ) |  | $ | (82,205 | )
Our state tax net operating losses of $581,000 expire between December 31, 2014 and December 31, 2031. Management believes it is more likely than not that the deferred tax assets will be realized with the exception of $108,000 related to state tax net operating losses for which a valuation allowance has been established. The valuation allowance for state tax net operating losses decreased from $379,000 as of December 31, 2010 to $108,000 as of December 31, 2011 due to a June 2011 Wisconsin tax law change which allows us to utilize tax net operating losses over a longer time period and on a consolidated basis. As of December 31, 2011 and 2010, the amount of unrecognized tax benefits was $0.8 million and $0.7 million, of which $0.5 million and $0.4 million would decrease our income tax provision, respectively, if recognized. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
Balance at December 31, 2009 |  | $ | 518 |
Additions based on tax positions related to the current year |  |  | 239 |
Reductions as a result of a lapse of the applicable statute of limitations |  |  | (102 | )
Balance at December 31, 2010 |  | $ | 655 |
Additions for tax positions taken in prior years |  |  | 200 |
Reductions as a result of a lapse of the applicable statute of limitations |  |  | (99 | )
Balance at December 31, 2011 |  | $ | 756 |
We are subject to income taxation in the U.S., numerous state jurisdictions and Mexico. Our 2008 tax year was the most recent year examined by the IRS. In 2011 the IRS closed their exam of 2008 with no changes and decided not to examine our 2009 tax year. Also in 2011, California and Illinois closed their examinations of our 2006 through 2007 tax years and 2007 through 2008 tax years, respectively. Both state examinations resulted in small refunds due to us. Examinations of various tax years by Maryland and Michigan remain open. Although no other significant examinations are currently in effect, tax years 2008 through 2010 generally remain open to examination by the major tax jurisdiction to which we are subject, with the exception of years closed by the examinations discussed above. During the next twelve months, it is reasonably possible we will reduce unrecognized tax benefits by approximately $0.2 million as a result of audit settlements. We recognize interest expense and penalties related to income tax liabilities in our provision for income taxes. In our 2011 provision for income taxes we recognized $10,365 of net interest income related to income tax liabilities and $1,248 of income tax penalties.

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_IncomeTaxDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration