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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2014
Income Tax Disclosure [Abstract] |
Schedule of components of the income tax provision (benefit) | The components of the income tax benefit are as follows (in thousands):
| Year Ended December 31,
| 2014 |  | 2013 |  | 2012
Current income tax benefit: |  |  |  |  |
Federal | $ | (371 | ) |  | $ | (425 | ) |  | $ | (1,358 | )
State | (219 | ) |  | (92 | ) |  | (33 | )
Current income tax benefit | (590 | ) |  | (517 | ) |  | (1,391 | )
Deferred income tax provision (benefit): |  |  |  |  |
Federal | 63 |  |  | 63 |  |  | 147 |
State | 43 |  |  | 1 |  |  | (239 | )
Deferred income tax provision (benefit) | 106 |  |  | 64 |  |  | (92 | )
Income tax benefit | $ | (484 | ) |  | $ | (453 | ) |  | $ | (1,483 | )
Schedule of reconciliation of total income tax provision to amounts computed by applying statutory federal income tax rate to loss from continuing operations before income taxes | A reconciliation of the income tax benefit to the amounts computed by applying the statutory federal income tax rate to loss from continuing operations before income taxes is shown as follows (in thousands):
| Year Ended December 31,
| 2014 |  | 2013 |  | 2012
Income tax benefit at the federal statutory rate of 35% | $ | (340 | ) |  | $ | (394 | ) |  | $ | (1,306 | )
State income taxes, net of effect of federal tax benefit | (143 | ) |  | (60 | ) |  | (177 | )
Other, net | (1 | ) |  | 1 |  |  | — |
Income tax benefit | $ | (484 | ) |  | $ | (453 | ) |  | $ | (1,483 | )
Schedule of components of the deferred tax assets and deferred tax liabilities | The tax effects of cumulative temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows (in thousands):
| December 31,
| 2014 |  | 2013
Deferred tax assets: |  |  |
Provision for accrued expenses | $ | 7,265 |  |  | $ | 13,009 |
Net operating loss carryforwards (a) | 23,370 |  |  | 26,365 |
Non-cash compensation expense | 3,010 |  |  | 2,753 |
Goodwill, intangible and other assets | 567 |  |  | 1,874 |
Other | 1,296 |  |  | 1,125 |
Total gross deferred tax assets | 35,508 |  |  | 45,126 |
Less: valuation allowance (b) | (40,121 | ) |  | (49,674 | )
Total deferred tax assets, net of the valuation allowance | (4,613 | ) |  | (4,548 | )
Deferred tax liabilities: |  |  |
Other | (237 | ) |  | (194 | )
Total gross deferred tax liabilities | (237 | ) |  | (194 | )
Net deferred taxes | $ | (4,850 | ) |  | $ | (4,742 | )
(a) | At December 31, 2014 and 2013, the Company had pre-tax consolidated federal NOLs of $35.6 million and $30.1 million, respectively. The federal NOLs will expire between 2031 and 2034. In addition, the Company has separate state NOLs of approximately $315.8 million at December 31, 2014 that will expire at various times between 2015 and 2034.
(b) | The valuation allowance is related to items for which it is "more likely than not" that the tax benefit will not be realized.
During the quarter ended December 31, 2014, the Company identified an error in the calculation of its previously disclosed deferred tax asset for net operating loss carryforwards. The error related primarily to the calculation of the Federal benefit of the state operating loss carryforwards. The Company has determined that the error is not material to prior periods. The Company has corrected this error as an out-of-period adjustment in 2014, resulting in a $5.8 million decrease to the deferred tax asset for net operating loss carryforwards with a corresponding decrease in the related valuation allowance, resulting in no net change to net deferred taxes in the table above. There was no impact to the accompanying consolidated statements of operations and comprehensive income, consolidated balance sheets or the consolidated statements of cash flows. Deferred income taxes are presented in the accompanying consolidated balance sheets as follows (in thousands):
| December 31,
| 2014 |  | 2013
Deferred tax assets | $ | — |  |  | $ | 107 |
Deferred tax liabilities | (4,850 | ) |  | (4,849 | )
Net deferred taxes | $ | (4,850 | ) |  | $ | (4,742 | )
Valuation Allowance [Line Items] |
Schedule of the deferred tax valuation allowance reconciliation | A reconciliation of the beginning and ending balances of the deferred tax valuation allowance is as follows (in thousands):
| Year Ended December 31,
| 2014 |  | 2013 |  | 2012
Balance, beginning of the period | $ | 49,674 |  |  | $ | 54,961 |  |  | $ | 68,138 |
Charges to earnings (a) | (3,707 | ) |  | (5,287 | ) |  | (13,176 | )
Out of period adjustment (b) | (5,846 | ) |  | — |  |  | — |
Balance, end of the period | $ | 40,121 |  |  | $ | 49,674 |  |  | $ | 54,961 |
(a) | Amount is primarily related to the Company's net operating loss carryforwards and other deferred tax assets, including accrued expenses and goodwill, which impacted the income tax provision.
(b) | Out of period adjustment in the valuation allowance is offset by an out of period adjustment to the deferred tax assets, as noted above, thus adjustment is limited to disclosure.
Schedule of reconciliation of beginning and ending amounts of unrecognized tax benefits, excluding interest and penalties | A reconciliation of the beginning and ending amounts of unrecognized tax benefits, excluding interest and penalties, is as follows (in thousands):
| Year Ended December 31,
| 2014 |  | 2013
Balance, beginning of the period | $ | 36 |  |  | $ | — |
Additions based on tax positions of prior years | — |  |  | 36 |
Lapse of statute of limitations | (13 | ) |  | — |
Balance, end of the period | $ | 23 |  |  | $ | 36 |

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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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