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Income Taxes Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2014
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The provision (benefit) for income taxes from continuing operations for the years ended December 31, 2012, 2013 and 2014 consisted of (in thousands):
| Year Ended December 31,
| 2012 |  | 2013 |  | 2014
Current: |  |  |  |  |
U. S. federal provision (benefit) | $ | 3,340 |  |  | $ | (672 | ) |  | $ | 1,188 |
State provision (benefit) | (40 | ) |  | (522 | ) |  | 772 |
Total current provision (benefit) | $ | 3,300 |  |  | $ | (1,194 | ) |  | $ | 1,960 |
Deferred: |  |  |  |  |
U. S. federal provision | $ | 3,885 |  |  | $ | 8,708 |  |  | $ | 5,117 |
State provision (benefit) | (391 | ) |  | 1,731 |  |  | 178 |
Total deferred provision | $ | 3,494 |  |  | $ | 10,439 |  |  | $ | 5,295 |
Total income tax provision | $ | 6,794 |  |  | $ | 9,245 |  |  | $ | 7,255 |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of taxes from continuing operations calculated at the U.S. federal statutory rate to those reflected in the Consolidated Statements of Operations for the years ended December 31, 2012, 2013 and 2014 is as follows (in thousands):
| Year Ended December 31, |
| 2012 |  | 2013 |  | 2014 |
| Amount |  | Percent |  | Amount |  | Percent |  | Amount |  | Percent |
Federal statutory rate | $ | 5,818 |  |  | 34.0 |  | % | $ | 8,284 |  |  | 34.0 |  | % | $ | 7,719 |  |  | 34.0 |  | %
Effect of state income taxes, net of federal benefit | 616 |  |  | 3.6 |  |  | 1,462 |  |  | 6.0 |  |  | 831 |  |  | 3.7 |  |
Effect of non-deductible expenses and other, net | 1,266 |  |  | 7.4 |  |  | (633 | ) |  | (2.6 | ) |  | 583 |  |  | 2.6 |  |
Change in valuation allowance | (906 | ) |  | (5.3 | ) |  | 132 |  |  | 0.5 |  |  | (138 | ) |  | (0.6 | ) |
Reduction for tax year 2011 federal audit | — |  |  | — |  |  | — |  |  | — |  |  | (1,740 | ) |  | (7.7 | ) |
Total | $ | 6,794 |  |  | 39.7 |  | % | $ | 9,245 |  |  | 37.9 |  | % | $ | 7,255 |  |  | 32.0 |  | %
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences from total operations that give rise to significant deferred tax assets and liabilities at December 31, 2013 and 2014 were as follows (in thousands):
| Year Ended December 31,
| 2013 |  | 2014
Deferred income tax assets: |  |  |
Net operating loss carryforwards | $ | 6,404 |  |  | $ | 2,735 |
Tax credit carryforwards | 788 |  |  | 127 |
State bonus depreciation | 1,254 |  |  | 1,513 |
Accrued liabilities and other | 6,892 |  |  | 9,115 |
Amortization of non-compete agreements | 674 |  |  | 815 |
Preneed liabilities, net | 11,654 |  |  | 9,935 |
Total deferred income tax assets | 27,666 |  |  | 24,240 |
Less valuation allowance | (468 | ) |  | (330 | )
Total deferred income tax assets | $ | 27,198 |  |  | $ | 23,910 |
Deferred income tax liabilities: |  |  |
Amortization and depreciation | $ | (34,887 | ) |  | $ | (43,441 | )
Convertible subordinated notes due 2021 | — |  |  | (11,685 | )
Prepaids and other | (1,447 | ) |  | (1,448 | )
Total deferred income tax liabilities | (36,334 | ) |  | (56,574 | )
Total net deferred tax liabilities | $ | (9,136 | ) |  | $ | (32,664 | )
Current deferred tax asset | $ | 2,779 |  |  | $ | 3,750 |
Non-current deferred tax liabilities | (11,915 | ) |  | (36,414 | )
Total net deferred tax liabilities | $ | (9,136 | ) |  | $ | (32,664 | )
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
| Year Ended December 31,
| 2012 |  | 2013 |  | 2014
Unrecognized tax benefit at beginning of year | $ | 7,617 |  |  | $ | 7,747 |  |  | $ | 7,832 |
Reductions based on tax positions related to the prior year | (259 | ) |  | (93 | ) |  | — |
Reductions for tax year 2011 federal audit | — |  |  | — |  |  | (7,310 | )
Additions based on tax positions related to the current year | 389 |  |  | 209 |  |  | — |
Reductions as a result of a lapse of the applicable statute of limitations | — |  |  | (31 | ) |  | (7 | )
Unrecognized tax benefit at end of year | $ | 7,747 |  |  | $ | 7,832 |  |  | $ | 515 |

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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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- Definition 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. + References Reference 1: 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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- Definition 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 -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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