XML 78 R39.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2013
Components of Income Tax Expense | Income tax expense is comprised of the following for the indicated periods (in thousands):
|  | Years Ended September 30, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 14,486 |  |  | $ | 2,168 |  |  | $ | 3,216 |
State |  |  | 3,759 |  |  |  | 1,495 |  |  |  | 3,676 |
Deferred |  |  | 1,676 |  |  |  | 12,913 |  |  |  | 15,831 |
|  | $ | 19,921 |  |  | $ | 16,576 |  |  | $ | 22,723 |
Provision for Income Taxes Differs from Income Taxes | The provision for income taxes differs from income taxes computed at the Federal statutory rate as a result of the following (in thousands):
|  | Years Ended September 30, |
|  | 2013 |  |  | 2012 |  |  | 2011 |
Income from continuing operations before taxes |  | $ | 49,827 |  |  | $ | 42,565 |  |  | $ | 47,067 |
Provision for income taxes: |  |  |  |  |  |  |  |  |  |  |  |
Tax at Federal statutory rate |  | $ | 17,440 |  |  | $ | 14,898 |  |  | $ | 16,473 |
Impact of Partnership income or loss not subject to federal income taxes |  |  | 97 |  |  |  | 697 |  |  |  | 1,631 |
State taxes net of federal benefit |  |  | 3,192 |  |  |  | 2,801 |  |  |  | 3,493 |
Permanent differences |  |  | 37 |  |  |  | 28 |  |  |  | 54 |
Change in valuation allowance |  |  | (658 | ) |  |  | (14 | ) |  |  | 672 |
Change in unrecognized tax benefit |  |  | 55 |  |  |  | (1,669 | ) |  |  | 189 |
Other |  |  | (242 | ) |  |  | (165 | ) |  |  | 211 |
|  | $ | 19,921 |  |  | $ | 16,576 |  |  | $ | 22,723 |
Components of Net Deferred Taxes | The components of the net deferred taxes and the related valuation allowance for the years ended September 30, 2013 and September 30, 2012 using current tax rates are as follows (in thousands):
|  | September 30, |
|  | 2013 |  |  | 2012 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 6,760 |  |  | $ | 8,626 |
Vacation accrual |  |  | 2,580 |  |  |  | 2,586 |
Pension accrual |  |  | 2,672 |  |  |  | 5,201 |
Allowance for bad debts |  |  | 3,158 |  |  |  | 2,845 |
Fair value of derivative instruments |  |  | 2,314 |  |  |  | — |
Insurance accrual |  |  | 21,073 |  |  |  | 18,085 |
Inventory |  |  | 941 |  |  |  | 869 |
Alternative minimum tax credit carryforward |  |  | 261 |  |  |  | 261 |
Other, net |  |  | 1,906 |  |  |  | 2,188 |
Total deferred tax assets |  |  | 41,665 |  |  |  | 40,661 |
Valuation allowance |  |  | — |  |  |  | (658 | )
Net deferred tax assets |  | $ | 41,665 |  |  | $ | 40,003 |
Deferred tax liabilities: |  |  |  |
Property and equipment |  | $ | 2,225 |  |  | $ | 1,947 |
Intangibles |  |  | 26,285 |  |  |  | 20,164 |
Fair value of derivative instruments |  |  | — |  |  |  | 484 |
Total deferred tax liabilities |  | $ | 28,510 |  |  | $ | 22,595 |
Net deferred taxes |  | $ | 13,155 |  |  | $ | 17,408 |
Tax Benefits Recorded as a Benefit to Effective Tax Rate | Tax Uncertainties (in thousands)
Balance at September 30, 2012 |  | $ | 700 |
Additions based on tax positions related to the current year |  |  | — |
Additions for tax positions of prior years |  |  | 84 |
Reduction for tax positions of prior years |  |  | — |
Reductions due to lapse in statue of limitations/settlements |  |  | — |
Balance at September 30, 2013 |  | $ | 784 |

X
- 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
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + 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 + Details
Name: | us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration