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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2012
INCOME TAXES |
Schedule of significant components of the provision or benefit for income taxes | Significant components of the provision or benefit for income taxes for the years ended December 31 were as follows:
|  | 2012 |  | 2011 |  | 2010 |
|  | (in thousands) |
Current provision (benefit): |  |  |  |  |  |  |
Federal |  | $ | – |  | $ | (872 | ) | $ | (10,756 | )
State |  | 694 |  | 487 |  | 549 |
Foreign |  | 405 |  | 489 |  | 288 |
|  | 1,099 |  | 104 |  | (9,919 | )
Deferred provision (benefit): |  |  |  |  |  |  |
Federal |  | (8,656 | ) | 2,664 |  | (7,831 | )
State |  | (1,699 | ) | 415 |  | (3,596 | )
Foreign |  | (4 | ) | (23 | ) | (30 | )
|  | (10,359 | ) | 3,056 |  | (11,457 | )
Total provision (benefit) for income taxes |  | $ | (9,260 | ) | $ | 3,160 |  | $ | (21,376 | )
Schedule of significant components of the deferred tax provision or benefit | Significant components of the deferred tax provision or benefit for the years ended December 31 were as follows:
|  | 2012 |  | 2011 |  | 2010 |
|  |  |  | (in thousands) |  |  |
Amortization, depreciation, and basis differences for property, plant and equipment and other long-lived assets |  | $ | 137 |  | $ | 15,059 |  | $ | (11,552 | )
Amortization of intangibles |  | (1,604 | ) | – |  | – |
Changes in reserves for workers’ compensation and cargo claims |  | (3,319 | ) | (970 | ) | 1,759 |
Revenue recognition |  | (253 | ) | 654 |  | 1,201 |
Allowance for doubtful accounts |  | 229 |  | (705 | ) | (428 | )
Foreign tax credit carryforward |  | (133 | ) | (240 | ) | 286 |
Nonunion pension and other retirement plans |  | 702 |  | (4,885 | ) | (963 | )
Deferred compensation plans |  | 669 |  | 853 |  | 696 |
Federal net operating loss carryforwards |  | (2,538 | ) | (680 | ) | – |
State net operating loss carryforwards |  | (725 | ) | 705 |  | (302 | )
State depreciation adjustments |  | 20 |  | (1,179 | ) | 74 |
Share-based compensation |  | (702 | ) | (941 | ) | (971 | )
Valuation allowance decrease |  | (3,180 | ) | (782 | ) | (558 | )
Leases |  | 806 |  | (316 | ) | (585 | )
Other accrued expenses |  | (1,586 | ) | (863 | ) | 629 |
Other |  | 1,118 |  | (2,654 | ) | (743 | )
Deferred tax provision (benefit) |  | $ | (10,359 | ) | $ | 3,056 |  | $ | (11,457 | )
Schedule of significant components of deferred tax assets and liabilities | Significant components of deferred tax assets and liabilities at December 31 were as follows:
|  | 2012 |  | 2011 |
|  | (in thousands) |
Deferred tax assets: |  |  |  |  |
Accrued expenses |  | $ | 51,715 |  | $ | 45,970 |
Pension liabilities |  | 34,163 |  | 35,529 |
Postretirement liabilities other than pensions |  | 7,127 |  | 6,701 |
Share-based compensation |  | 6,034 |  | 7,138 |
Federal and state net operating loss carryovers |  | 14,071 |  | 3,799 |
Other |  | 2,092 |  | 1,223 |
Total deferred tax assets |  | 115,202 |  | 100,360 |
Valuation allowance |  | (2,511 | ) | (5,644 | )
Total deferred tax assets, net of valuation allowance |  | 112,691 |  | 94,716 |
Deferred tax liabilities: |  |  |  |  |
Amortization, depreciation, and basis differences for property, plant and equipment and other long-lived assets |  | 73,558 |  | 71,755 |
Intangibles |  | 37,282 |  | 954 |
Revenue recognition |  | 4,268 |  | 3,013 |
Prepaid expenses |  | 3,647 |  | 3,368 |
Total deferred tax liabilities |  | 118,755 |  | 79,090 |
Net deferred tax assets (liabilities) |  | $ | (6,064 | ) | $ | 15,626 |
Reconciliation between the effective income tax rate, as computed on income or loss before income taxes, and the statutory federal income tax rate | Reconciliation between the effective income tax rate, as computed on income or loss before income taxes, and the statutory federal income tax rate for the years ended December 31 is presented in the following table:
|  | 2012 |  | 2011 |  | 2010 |
|  | (in thousands) |
Income tax provision (benefit) at the statutory federal rate |  | $ | (5,947 | ) | $ | 3,323 |  | $ | (18,829 | )
Federal income tax effects of: |  |  |  |  |  |  |
State income taxes |  | 352 |  | (316 | ) | 976 |
Nondeductible expenses |  | 1,415 |  | 1,079 |  | 1,179 |
Life insurance proceeds and changes in cash surrender value |  | (752 | ) | (906 | ) | (882 | )
Dividends received deduction |  | (5 | ) | – |  | (14 | )
Alternative fuel credit |  | – |  | (995 | ) | (979 | )
Decrease in valuation allowances |  | (3,180 | ) | (211 | ) | (558 | )
Other |  | (539 | ) | (182 | ) | 520 |
Federal income tax provision (benefit) |  | (8,656 | ) | 1,792 |  | (18,587 | )
State income tax provision (benefit) |  | (1,005 | ) | 902 |  | (3,047 | )
Foreign income tax provision |  | 401 |  | 466 |  | 258 |
Total provision (benefit) for income taxes |  | $ | (9,260 | ) | $ | 3,160 |  | $ | (21,376 | )
Effective tax (benefit) rate |  | (54.5 | )% | 33.3 | % | (39.7 | )%

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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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