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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2014
Income Taxes [Abstract] |
Income tax expense (benefit) | The benefit (provision) for income taxes is comprised of the following (dollars in thousands):
|  | For the Years Ended December 31, |
|  | 2014 |  |  | 2013 |  |  | 2012 |
Federal: |  |  |  |  |  |  |  |  |
Current |  | $ | 1,367 |  |  | $ | (312 | ) |  | $ | 193 |
Deferred |  |  | 182,371 |  |  |  | 183 |  |  |  | 347 |
Total Federal |  |  | 183,738 |  |  |  | (129 | ) |  |  | 540 |
State: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | (2,433 | ) |  |  | (1,627 | ) |  |  | (2,059 | )
Deferred (included in Federal above) |  |  | — |  |  |  | — |  |  |  | — |
Total State |  |  | (2,433 | ) |  |  | (1,627 | ) |  |  | (2,059 | )
Total |  | $ | 181,305 |  |  | $ | (1,756 | ) |  | $ | (1,519 | )
Reconciliation of the benefit for income taxes to the amount computed at the U.S. Federal statutory rate | A reconciliation of the benefit (provision) for income taxes to the amount computed at the U.S. Federal statutory rate of 35% is as follows (dollars in thousands):
|  | For the Years Ended December 31, |
|  | 2014 |  |  | 2013 |  |  | 2012 |
Tax benefit at U.S. statutory rate |  | $ | 115,756 |  |  | $ | 640 |  |  | $ | 22,945 |
Valuation allowance |  |  | 64,155 |  |  |  | (7,097 | ) |  |  | (24,138 | )
State taxes, net of federal income tax |  |  | 11,582 |  |  |  | (985 | ) |  |  | 1,258 |
Unrecognized tax benefits |  |  | 822 |  |  |  | (3 | ) |  |  | 193 |
Return to provision |  |  | 716 |  |  |  | (2,568 | ) |  |  | (225 | )
Non-deductible transaction costs |  |  | (6,870 | ) |  |  | — |  |  |  | — |
Tax credits |  |  | (2,222 | ) |  |  | 9,757 |  |  |  | — |
Meals and entertainment |  |  | (946 | ) |  |  | (496 | ) |  |  | (486 | )
Tax rate changes |  |  | (718 | ) |  |  | — |  |  |  | — |
Officers compensation |  |  | (751 | ) |  |  | (724 | ) |  |  | (922 | )
Other, net |  |  | (118 | ) |  |  | (65 | ) |  |  | 122 |
Lobbying and political |  |  | (101 | ) |  |  | (89 | ) |  |  | — |
Expired charitable contribution |  |  | — |  |  |  | (126 | ) |  |  | — |
Loss on acquisition |  |  | — |  |  |  | — |  |  |  | (266 | )
Total |  | $ | 181,305 |  |  | $ | (1,756 | ) |  | $ | (1,519 | )
Components of deferred tax assets and liabilities | Significant components of the Company's deferred tax assets and liabilities at December 31 are as follows (dollars in thousands):
|  | 2014 |  |  | 2013 |
Deferred income tax assets: |  |  |  |  |  |
Capital and financing lease obligations |  | $ | 945,000 |  |  | $ | 39,748 |
Operating loss carryforwards |  |  | 227,956 |  |  |  | 150,755 |
Accrued expenses |  |  | 146,536 |  |  |  | 54,400 |
Deferred lease liability |  |  | 77,790 |  |  |  | 49,864 |
Tax credits |  |  | 34,860 |  |  |  | 32,673 |
Intangible assets |  |  | 17,785 |  |  |  | — |
Deferred gain on sale leaseback |  |  | 7,073 |  |  |  | 8,673 |
Prepaid revenue |  |  | 5,835 |  |  |  | 53,228 |
Total gross deferred income tax asset |  |  | 1,462,835 |  |  |  | 389,341 |
Valuation allowance |  |  | (9,213 | ) |  |  | (72,366 | )
Net deferred income tax assets |  |  | 1,453,622 |  |  |  | 316,975 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | (1,556,603 | ) |  |  | (374,431 | )
Investment in unconsolidated ventures |  |  | (54,113 | ) |  |  | — |
Other |  |  | (2,181 | ) |  |  | (6,200 | )
Total gross deferred income tax liability |  |  | (1,612,897 | ) |  |  | (380,631 | )
Net deferred tax liability |  | $ | (159,275 | ) |  | $ | (63,656 | )
Reconciliation of net deferred tax liability to the consolidated balance sheets | A reconciliation of the net deferred tax liability to the consolidated balance sheets at December 31 is as follows (dollars in thousands):
|  | 2014 |  |  | 2013 |
Deferred tax asset – current |  | $ | 84,199 |  |  | $ | 17,643 |
Deferred tax liability – noncurrent |  |  | (243,474 | ) |  |  | (81,299 | )
Net deferred tax liability |  | $ | (159,275 | ) |  | $ | (63,656 | )
Reconciliation of the unrecognized tax benefits | A reconciliation of the unrecognized tax benefits for the year 2014 is as follows (dollars in thousands):
Balance at January 1, 2014 |  | $ | 1,556 |
Additions for tax positions taken by Emeritus |  |  | 29,664 |
Additions for tax positions related to the current year |  |  | — |
Additions for tax positions related to prior years |  |  | 9 |
Reductions for tax positions related to prior years |  |  | (1,034 | )
Balance at December 31, 2014 |  | $ | 30,195 |

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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 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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