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Income Taxes | 12 Months Ended
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Dec. 31, 2015
Income Taxes [Abstract] |
Income Taxes | 11. Income Taxes Significant components of deferred tax assets included in the consolidated balance sheets at December 31, 2015 and 2014 were as follows (in thousands):
| December 31, 2015 | December 31, 2014
Deferred tax assets: |  |  |  |  |  |
Compensation | $ | 1,830 |  | $ | 1,447 |
Allowance for doubtful accounts |  | 472 |  |  | 538 |
Lease obligations - closed clinics |  | 50 |  |  | 32 |
Deferred tax assets | $ | 2,352 |  | $ | 2,017 |
Deferred tax liabilities: |  |  |  |  |  |
Depreciation and amortization | $ | (8,989 | ) | $ | (8,843 | )
Other |  | (1,718 | ) |  | (1,083 | )
Deferred tax liabilities |  | (10,707 | ) |  | (9,926 | )
Net deferred tax liabilities | $ | (8,355 | ) | $ | (7,909 | )
Amount included in: |  |  |  |  |  |
Other current assets | $ | — |  | $ | 86 |
Deferred taxes and other long-term liabilities | $ | (8,355 | ) | $ | (7,995 | )
During 2015 and 2014, the Company recorded deferred tax assets of $3.5 million and $1.0 million, respectively, related to acquisitions of non-controlling interests. During 2015, the Company recorded an adjustment to the deferred tax assets of $3.0 million related to acquisitions of non-controlling interests in 2014 based on 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. The offset to this adjustment was a reduction in the previously reported tax receivable of approximately $1.8 million and a credit to additional-paid-in-capital of $1.2 million. At December 31, 2015 and 2014, the Company had a tax receivable of $3.4 million and $4.3 million (prior to adjustment of $3.0 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, 2015, 2014 and 2013 were as follows (in thousands):
| December 31, 2015 | December 31, 2014 | December 31, 2013
U.S. tax at statutory rate | $ | 12,926 |  |  | 35.0 | % | $ | 12,294 |  |  | 35.0 | % | $ | 10,415 |  |  | 35.0 | %
State income taxes, net of federal benefit |  | 1,408 |  |  | 3.8 | % |  | 1,688 |  |  | 4.8 | % |  | 1,814 |  |  | 6.1 | %
Deductible losses |  | — |  |  | 0.0 | % |  | — |  |  | 0.0 | % |  | (98 | ) |  | -0.3 | %
Non-deductible expenses |  | 319 |  |  | 0.9 | % |  | 292 |  |  | 0.8 | % |  | 105 |  |  | 0.3 | %
| $ | 14,653 |  |  | 39.7 | % | $ | 14,274 |  |  | 40.6 | % | $ | 12,236 |  |  | 41.1 | %
Significant components of the provision for income taxes for continuing operations for the years ended December 31, 2015, 2014 and 2013 were as follows (in thousands):
| December 31, 2015 | December 31, 2014 | December 31, 2013
Current: |  |  |  |  |  |  |  |  |
Federal | $ | 6,460 |  | $ | 7,059 |  | $ | 8,445 |
State |  | 1,192 |  |  | 940 |  |  | 1,422 |
Total current |  | 7,652 |  |  | 7,999 |  |  | 9,867 |
Deferred: |  |  |  |  |  |  |  |  |
Federal |  | 6,237 |  |  | 5,266 |  |  | 1,970 |
State |  | 764 |  |  | 1,009 |  |  | 399 |
Total deferred |  | 7,001 |  |  | 6,275 |  |  | 2,369 |
Total income tax provision for continuing operations | $ | 14,653 |  | $ | 14,274 |  | $ | 12,236 |
For 2015, 2014 and 2013, 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 income tax provision of $147,000, $223,000 and $393,000 for 2015, 2014, and 2013, respectively. 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 2012 through 2014 and U.S. state jurisdictions are open for periods ranging from 2011 through 2014. The Company does not believe that it has any significant uncertain tax positions at December 31, 2015, 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, 2015, 2014 and 2013.

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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 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 2: 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 Reference 3: 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 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 + Details
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