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Income Taxes | 12 Months Ended
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Dec. 31, 2011
Income Taxes [Abstract] |
Income Taxes | 20. Income Taxes We are not a taxable entity for federal income tax purposes. As such, we do not directly pay federal income taxes. Other than with respect to our corporate subsidiaries and the Texas Margin Tax, our taxable income or loss is includible in the federal income tax returns of each of our partners. A few of our operations are owned by wholly-owned corporate subsidiaries that are taxable as corporations. We pay federal and state income taxes on these operations. In May 2006, the State of Texas enacted a law which requires us to pay a tax of 0.5% on our "margin," as defined in the law. The "margin" to which the tax rate is applied generally is calculated as our revenues (for federal income tax purposes) less the cost of the products sold (for federal income tax purposes), in the State of Texas. Our income tax (benefit) expense is as follows:
|  | Year Ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 2,147 |  |  | $ | 1,664 |  |  | $ | 1,458 |
State |  |  | 676 |  |  |  | 1,494 |  |  |  | 1,442 |
Total current income tax expense |  |  | 2,823 |  |  |  | 3,158 |  |  |  | 2,900 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (3,714 | ) |  |  | (573 | ) |  |  | 168 |
State |  |  | (326 | ) |  |  | 3 |  |  |  | 12 |
Total deferred income tax (benefit) expense |  |  | (4,040 | ) |  |  | (570 | ) |  |  | 180 |
Total income tax (benefit) expense |  | $ | (1,217 | ) |  | $ | 2,588 |  |  | $ | 3,080 |
Deferred income taxes relate to temporary differences based on tax laws and statutory rates in effect at the balance sheet date. Deferred tax assets and liabilities consist of the following:
|  | December 31, |
|  | 2011 |  |  | 2010 |
Deferred tax assets: |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |
Other current assets |  | $ | 351 |  |  | $ | 445 |
Other |  |  | 8 |  |  |  | 8 |
Total current deferred tax asset |  |  | 359 |  |  |  | 453 |
Net operating loss carryforwards |  |  | 2,363 |  |  |  | 862 |
Total long-term deferred tax asset |  |  | 2,363 |  |  |  | 862 |
Valuation allowances |  |  | (428 | ) |  |  | (416 | )
Total deferred tax assets |  |  | 2,294 |  |  |  | 899 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |
Other |  |  | (211 | ) |  |  | (213 | )
Long-term: |  |  |  |  |  |  |  |
Fixed assets |  |  | (5,744 | ) |  |  | (7,807 | )
Intangible assets |  |  | (6,805 | ) |  |  | (7,386 | )
Total long-term liability |  |  | (12,549 | ) |  |  | (15,193 | )
Total deferred tax liabilities |  |  | (12,760 | ) |  |  | (15,406 | )
Total net deferred tax liability |  | $ | (10,466 | ) |  | $ | (14,507 | )
We record a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of the deferred tax assets depends on the ability to generate sufficient taxable income of the appropriate character in the future and in the appropriate taxing jurisdictions. We have provided a valuation allowance for state net operating loss carryforwards. Our income tax (benefit) expense varies from the amount that would result from applying the federal statutory income tax rate to income (loss) before income taxes as follows:
|  | Year Ended December 31, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Income (loss) before income taxes |  | $ | 50,032 |  |  | $ | (47,953 | ) |  | $ | 9,258 |
Partnership (income) loss not subject to tax |  |  | (60,304 | ) |  |  | 47,357 |  |  |  | (7,822 | )
Income (loss) subject to income taxes |  |  | (10,272 | ) |  |  | (596 | ) |  |  | 1,436 |
Tax (benefit) expense at federal statutory rate |  | $ | (3,595 | ) |  | $ | (209 | ) |  | $ | 503 |
State income taxes, net of federal benefit |  |  | 123 |  |  |  | 583 |  |  |  | 991 |
Effects of unrecognized tax positions, federal and state |  |  | 1,964 |  |  |  | 1,909 |  |  |  | 1,733 |
Return to provision, federal and state |  |  | 72 |  |  |  | 257 |  |  |  | (224 | )
Other |  |  | 219 |  |  |  | 48 |  |  |  | 77 |
Income tax expense (benefit) |  | $ | (1,217 | ) |  | $ | 2,588 |  |  | $ | 3,080 |
Effective tax rate on income (loss) before income taxes |  |  | (1 | ) |  |  | (1 | ) |  |  | 33 | %
(1) | Income tax expense is related to taxable income generated by our corporate subsidiaries and Texas Margin Tax. Due to the income tax benefit in 2011 and the loss before income taxes in 2010, the effective tax rate as a percentage of our total income (loss) before income taxes is not meaningful.
A reconciliation of the beginning and ending amount of our unrecognized tax positions was as follows:
|  |  | 0000000 |
Balance at January 1, 2009 |  | $ | 2,599 |
Additions based on tax positions related to current year |  |  | 1,733 |
Balance at December 31, 2009 |  |  | 4,332 |
Additions based on tax positions related to current year |  |  | 1,909 |
Balance at December 31, 2010 |  |  | 6,241 |
Additions based on tax positions related to current year |  |  | 1,964 |
Balance at December 31, 2011 |  | $ | 8,205 |
If the unrecognized tax positions at December 31, 2011 were recognized, $8.2 million would affect our effective income tax rate. At December 31, 2011, our unrecognized tax positions are included in other liabilities.

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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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