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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

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:

	2013				2012				2011
	(in thousands)
Current provision (benefit):
Federal	$	12,739			$	—			$	(872	)
State	865				694				487
Foreign	413				405				489
	14,017				1,099				104
Deferred provision (benefit):
Federal	(10,335		)		(8,656		)		2,664
State	160				(1,699		)		415
Foreign	(192		)		(4		)		(23		)
	(10,367		)		(10,359		)		3,056
Total provision (benefit) for income taxes	$	3,650			$	(9,260	)		$	3,160

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:

	2013				2012				2011
					(in thousands)
Amortization, depreciation, and basis differences for property,      plant and equipment, other long‑lived assets	$	(13,137	)		$	137			$	15,059
Amortization of intangibles	(3,048		)		(1,604		)		—
Changes in reserves for workers’ compensation and cargo claims	(1,751		)		(3,319		)		(970		)
Revenue recognition	(1,704		)		(253		)		654
Allowance for doubtful accounts	516				229				(705		)
Foreign tax credit carryforward	71				(133		)		(240		)
Nonunion pension and other retirement plans	3,493				702				(4,885		)
Deferred compensation plans	530				669				853
Federal net operating loss carryforwards	4,207				(2,538		)		(680		)
State net operating loss carryforwards	254				(725		)		705
State depreciation adjustments	569				20				(1,179		)
Share‑based compensation	(1,437		)		(702		)		(941		)
Valuation allowance decrease	(1,436		)		(3,180		)		(782		)
Leases	612				806				(316		)
Other accrued expenses	3,284				(1,586		)		(863		)
Other	(1,390		)		1,118				(2,654		)
Deferred tax provision (benefit)	$	(10,367	)		$	(10,359	)		$	3,056

Schedule of significant components of deferred tax assets and liabilities

Significant components of deferred tax assets and liabilities at December 31 were as follows:

	2013				2012
	(in thousands)
Deferred tax assets:
Accrued expenses	$	50,311			$	51,715
Pension liabilities	4,404				34,163
Postretirement liabilities other than pensions	6,349				7,127
Share‑based compensation	5,898				6,034
Federal and state net operating loss carryforwards	9,840				14,071
Other	1,877				2,092
Total deferred tax assets	78,679				115,202
Valuation allowance	(1,028		)		(2,511		)
Total deferred tax assets, net of valuation allowance	77,651				112,691
Deferred tax liabilities:
Amortization, depreciation, and basis differences for property, plant and equipment,      and other long‑lived assets	61,673				73,558
Intangibles	34,385				37,282
Revenue recognition	4,264				4,268
Prepaid expenses	3,875				3,647
Total deferred tax liabilities	104,197				118,755
Net deferred tax liabilities	$	(26,546	)		$	(6,064	)

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:

	2013				2012				2011
	(in thousands)
Income tax provision (benefit) at the statutory federal rate	$	6,811			$	(5,947	)		$	3,323
Federal income tax effects of:	0
State income taxes	(359		)		352				(316		)
Nondeductible expenses	1,090				1,415				1,079
Life insurance proceeds and changes in cash surrender value	(1,320		)		(752		)		(906		)
Dividends received deduction	(9		)		(5		)		—
Alternative fuel tax credit	(1,935		)		—				(995		)
Decrease in valuation allowances	(1,436		)		(3,180		)		(211		)
Other	(440		)		(539		)		(182		)
Federal income tax provision (benefit)	2,402				(8,656		)		1,792
State income tax provision (benefit)	1,026				(1,005		)		902
Foreign income tax provision	222				401				466
Total provision (benefit) for income taxes	$	3,650			$	(9,260	)		$	3,160
Effective tax (benefit) rate	18.8		%		(54.5		)%		33.3		%

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Tabular disclosure of components of deferred tax provision (benefit).

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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 components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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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.

+ References

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