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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

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:

		2014			2013			2012
		(in thousands)
Current provision:
Federal		$	18,063		$	12,739		$	—
State		23			865			694
Foreign		1,657			413			405
		19,743			14,017			1,099
Deferred provision (benefit):
Federal		1,575			(10,335		)	(8,656		)
State		3,366			160			(1,699		)
Foreign		(249		)	(192		)	(4		)
		4,692			(10,367		)	(10,359		)
Total provision (benefit) for income taxes		$	24,435		$	3,650		$	(9,260	)

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:

		2014			2013			2012
		(in thousands)
Amortization, depreciation, and basis differences for property, plant and equipment and other long-lived assets		$	3,579		$	(13,137	)	$	137
Amortization of intangibles		(2,934		)	(3,048		)	(1,604		)
Changes in reserves for workers’ compensation and cargo claims		(1,970		)	(1,751		)	(3,319		)
Revenue recognition		361			(1,704		)	(253		)
Allowance for doubtful accounts		(501		)	516			229
Foreign tax credit carryforward utilized (increased)		665			71			(133		)
Nonunion pension and other retirement plans		(1,595		)	3,493			702
Deferred compensation plans		350			530			669
Federal net operating loss carryforwards utilized (increased)		4,472			4,207			(2,538		)
State net operating loss carryforwards utilized (increased)		2,812			254			(725		)
State depreciation adjustments		(539		)	569			20
Share-based compensation		959			(1,437		)	(702		)
Valuation allowance decrease		(696		)	(1,436		)	(3,180		)
Leases		237			612			806
Other accrued expenses		(362		)	3,284			(1,586		)
Other		(146		)	(1,390		)	1,118
Deferred tax provision (benefit)		$	4,692		$	(10,367	)	$	(10,359	)

Schedule of significant components of deferred tax assets and liabilities

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

		2014			2013
		(in thousands)
Deferred tax assets:
Accrued expenses		$	51,996		$	50,311
Pension liabilities		9,022			4,404
Postretirement liabilities other than pensions		8,589			6,349
Share-based compensation		6,310			5,898
Federal and state net operating loss carryovers		2,840			9,840
Other		1,654			1,877
Total deferred tax assets		80,411			78,679
Valuation allowance		(332		)	(1,028		)
Total deferred tax assets, net of valuation allowance		80,079			77,651
Deferred tax liabilities:
Amortization, depreciation, and basis differences for property, plant and equipment and other long-lived assets		64,522			61,673
Intangibles		31,398			34,385
Revenue recognition		3,944			4,264
Prepaid expenses		4,393			3,875
Total deferred tax liabilities		104,257			104,197
Net deferred tax liabilities		$	(24,178	)	$	(26,546	)

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:

		2014			2013			2012
		(in thousands)
Income tax provision (benefit) at the statutory federal rate		$	24,714		$	6,811		$	(5,947	)
Federal income tax effects of:
State income taxes		(1,186		)	(359		)	352
Nondeductible expenses		1,239			1,090			1,415
Life insurance proceeds and changes in cash surrender value		(1,329		)	(1,320		)	(752		)
Dividends received deduction		(6		)	(9		)	(5		)
Alternative fuel credit		(1,148		)	(1,935		)	—
Decrease in valuation allowances		(696		)	(1,436		)	(3,180		)
Other(1)		(1,950		)	(440		)	(539		)
Federal income tax provision (benefit)		19,638			2,402			(8,656		)
State income tax provision (benefit)		3,389			1,026			(1,005		)
Foreign income tax provision		1,408			222			401
Total provision (benefit) for income taxes		$	24,435		$	3,650		$	(9,260	)
Effective tax (benefit) rate		34.6		%	18.8		%	(54.5		)%

(1)  Includes foreign income tax provision, as presented in this table.

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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

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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