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Income Taxes | 12 Months Ended
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Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Income Taxes | 9. Income Taxes Significant components of deferred tax assets included in the consolidated balance sheets at December 31, 2013 and 2012 were as follows (in thousands):
|  | 2013 |  |  | 2012 |
Deferred tax assets: |  |  |  |  |  |  |  |
Compensation |  | $ | 1,280 |  |  | $ | 1,059 |
Allowance for doubtful accounts |  |  | 449 |  |  |  | 607 |
Lease obligations - closed clinics |  |  | 77 |  |  |  | 39 |
Other |  |  | — |  |  |  | 22 |
Deferred tax assets |  | $ | 1,806 |  |  | $ | 1,727 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation and amortization |  | $ | (4,237 | ) |  | $ | (2,166 | )
Other |  |  | (546 | ) |  |  | (575 | )
Deferred tax liabilities |  |  | (4,783 | ) |  |  | (2,741 | )
Net deferred tax assets (liabilities) |  | $ | (2,977 | ) |  | $ | (1,014 | )
Amount included in: |  |  |  |  |  |  |  |
Other current assets |  | $ | 482 |  |  | $ | 590 |
Long term liabilities |  | $ | (3,459 | ) |  | $ | (1,604 | )
During 2013 and 2012, the Company recorded deferred tax assets of $0.4 million and $0.8 million, respectively, related to acquisitions of non-controlling interests. At December 31, 2013 and 2012, the Company had a tax receivable of $2.2 million and $4.2 million, respectively, included in other current assets on the accompanying consolidated balance sheets. The differences between the federal tax rate and the Company’s effective tax rate for results of continuing operations for the years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):
|  | 2013 |  |  | 2012 |  |  | 2011 |
U. S. tax at statutory rate |  | $ | 10,415 |  |  |  | 35.0 | % |  | $ | 10,299 |  |  |  | 35.0 | % |  | $ | 9,979 |  |  |  | 35.0 | %
State income taxes, net of federal benefit |  |  | 1,814 |  |  |  | 6.1 | % |  |  | 1,219 |  |  |  | 4.2 | % |  |  | 963 |  |  |  | 3.4 | %
Deductible losses |  |  | (98 | ) |  |  | -0.3 | % |  |  | (404 | ) |  |  | -1.4 | % |  |  | — |  |  |  | 0.0 | %
Nontaxable gain |  |  | — |  |  |  |  |  |  |  | — |  |  |  |  |  |  |  | (1,342 | ) |  |  | -4.7 | %
Nondeductible expenses |  |  | 105 |  |  |  | 0.3 | % |  |  | 101 |  |  |  | 0.3 | % |  |  | 98 |  |  |  | 0.3 | %
|  | $ | 12,236 |  |  |  | 41.1 | % |  | $ | 11,215 |  |  |  | 38.1 | % |  | $ | 9,698 |  |  |  | 34.0 | %
Significant components of the provision for income taxes for continuing operations for the years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):
|  | 2013 |  |  | 2012 |  |  | 2011 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 8,445 |  |  | $ | 7,117 |  |  | $ | 6,376 |
State |  |  | 1,422 |  |  |  | 360 |  |  |  | (511 | )
Total current |  |  | 9,867 |  |  |  | 7,477 |  |  |  | 5,865 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 1,970 |  |  |  | 3,183 |  |  |  | 3,603 |
State |  |  | 399 |  |  |  | 555 |  |  |  | 230 |
Total deferred |  |  | 2,369 |  |  |  | 3,738 |  |  |  | 3,833 |
Total income tax provision for continuing operations |  | $ | 12,236 |  |  | $ | 11,215 |  |  | $ | 9,698 |
For 2012, 2011 and 2010, the Company performed a detailed reconciliation of its federal and state taxes payable and receivable accounts along with its federal and state deferred tax asset and liability accounts. As a result of this detailed analysis, the Company recorded an increase in the 2013 state income tax provision of $393,000, for the 2012 reconciliation, and $162,000 additional provision in 2012 for the 2011 reconciliation. No adjustment was necessary for the 2010 reconciliation. The Company considers this reconciliation process to be an annual control. The Company is required to establish a valuation allowance for deferred tax assets if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the projected future taxable income and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income in the periods which the deferred tax assets are deductible, management believes that a valuation allowance is not required, as it is more likely than not that the results of future operations will generate sufficient taxable income to realize the deferred tax assets. The Company’s U.S. federal returns remain open to examination for 2010 through 2012 and U.S. state jurisdictions are open for periods ranging from 2009 through 2012. The Company does not believe that it has any significant uncertain tax positions at December 31, 2013, nor is this expected to change within the next twelve months due to the settlement and expiration of statutes of limitation. The Company did not have any accrued interest or penalties associated with any unrecognized tax benefits nor was any interest expense recognized during the years ended December 31, 2013, 2012 and 2011.

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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 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: 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=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: 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 5: 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 6: 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 + Details
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