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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Earnings (Loss) Before Income Taxes Composition in Each Tax Jurisdiction | Earnings (loss) before income taxes is comprised of the following amounts in each tax jurisdiction:
(In thousands) |  | 2013 |  | 2012 |  | 2011
United States |  | $ | 38,900 |  |  | $ | 111,278 |  |  | $ | 72,156 |
Canada |  | (666 | ) |  | 313 |  |  | (1,236 | )
Earnings before income taxes |  | $ | 38,234 |  |  | $ | 111,591 |  |  | $ | 70,920 |
Provision (Benefit) for Income Taxes | The income tax (benefit) provision is comprised of the following:
(In thousands) |  | 2013 |  | 2012 |  | 2011
Current |  |  |  |  |  |
Federal |  | $ | (75,119 | ) |  | $ | 27,724 |  |  | $ | 9,619 |
State |  | 506 |  |  | 6,637 |  |  | 6,880 |
Foreign |  | 263 |  |  | 229 |  |  | (30 | )
|  | (74,350 | ) |  | 34,590 |  |  | 16,469 |
Deferred |  |  |  |  |  |
Federal |  | 10,177 |  |  | 16,243 |  |  | 12,865 |
State |  | (4,423 | ) |  | (3,180 | ) |  | 1,931 |
Foreign |  | (125 | ) |  | (193 | ) |  | (19 | )
|  | 5,629 |  |  | 12,870 |  |  | 14,777 |
Income tax (benefit) provision |  | $ | (68,721 | ) |  | $ | 47,460 |  |  | $ | 31,246 |
Income Tax Reconciliation | The income tax benefit or provisions differ from the amounts computed by applying the statutory federal income tax rate of 35.0% to earnings before income taxes due to the following:
(In thousands) |  | 2013 |  | 2012 |  | 2011
Computed expected tax provision |  | $ | 13,381 |  |  | $ | 39,063 |  |  | $ | 24,822 |
State and local taxes, net of federal income tax impact |  | 1,279 |  |  | 4,398 |  |  | 1,482 |
Adjustment for state deferred tax rate |  | (762 | ) |  | (742 | ) |  | 2,916 |
State investment tax credits |  | (2,263 | ) |  | (9,077 | ) |  | — |
Federal credits and net operating losses |  | (10,234 | ) |  | 4,121 |  |  | (412 | )
Federal manufacturing deduction |  | — |  |  | (3,288 | ) |  | (2,443 | )
Uncertain tax positions |  | (69,144 | ) |  | 4,801 |  |  | 2,610 |
Non-deductible acquisition costs |  | — |  |  | — |  |  | (1,215 | )
Change in valuation allowances |  | (1,334 | ) |  | 6,932 |  |  | 2,796 |
U.S. tax provision on foreign operations |  | 67 |  |  | (33 | ) |  | 365 |
Other |  | 289 |  |  | 1,285 |  |  | 325 |
Income tax provision |  | $ | (68,721 | ) |  | $ | 47,460 |  |  | $ | 31,246 |
Effective tax rate |  | (179.7 | )% |  | 42.5 | % |  | 44.1 | %
Tax Effects of Significant Temporary Differences Creating Deferred Tax Assets and Liabilities |
(In thousands) |  | 2013 |  | 2012
Deferred tax assets: |  |  |  |
Employee benefits |  | $ | 8,612 |  |  | $ | 8,630 |
Postretirement employee benefits |  | 41,515 |  |  | 52,751 |
Incentive compensation |  | 8,937 |  |  | 9,130 |
Inventories |  | 5,898 |  |  | — |
Pensions |  | 152 |  |  | 31,140 |
Federal and state credit carryforwards |  | 27,597 |  |  | 20,447 |
Net operating losses |  | 13,930 |  |  | 7,649 |
Federal benefit from state taxes resulting from uncertain tax positions |  | — |  |  | 5,595 |
Other |  | 7,390 |  |  | 5,757 |
Total deferred tax assets |  | $ | 114,031 |  |  | $ | 141,099 |
Valuation allowance |  | (13,622 | ) |  | (14,957 | )
Deferred tax assets, net of valuation allowance |  | $ | 100,409 |  |  | $ | 126,142 |
Deferred tax liabilities: |  |  |  |
Plant and equipment |  | $ | (178,227 | ) |  | $ | (157,973 | )
Intangible assets |  | (9,542 | ) |  | (10,843 | )
Inventories |  | — |  |  | (314 | )
Total deferred tax liabilities |  | (187,769 | ) |  | (169,130 | )
Net deferred tax liabilities |  | $ | (87,360 | ) |  | $ | (42,988 | )
Net deferred tax assets (liabilities) consist of:
(In thousands) |  | 2013 |  | 2012
Current deferred tax assets |  | $ | 37,538 |  |  | $ | 20,473 |
Current deferred tax liabilities |  | — |  |  | (3,337 | )
Net current deferred tax assets |  | 37,538 |  |  | 17,136 |
Non-current deferred tax assets |  | 62,871 |  |  | 110,762 |
Non-current deferred tax liabilities |  | (187,769 | ) |  | (170,886 | )
Net non-current deferred tax liabilities |  | (124,898 | ) |  | (60,124 | )
Net deferred tax liabilities |  | $ | (87,360 | ) |  | $ | (42,988 | )
Tax Years Subject to Examination by Major Taxing Jurisdictions | Tax years subject to examination by major taxing jurisdictions are as follows:
Jurisdiction |  | Years
United States |  | 2008 - 2013
Canada |  | 2011 - 2013
Arkansas |  | 2010 - 2013
California |  | 2009 - 2013
Georgia |  | 2010 - 2013
Idaho |  | 2011 - 2013
Illinois |  | 2008 - 2013
Wisconsin |  | 2009 - 2013
Tax Credits and Losses Subject to Expiration by Major Taxing Jurisdictions | Tax credits and losses subject to expiration by major taxing jurisdictions are as follows (dollars in thousands):
Jurisdiction |  | Gross Values |  | Years
United States |  |  |  |
Net operating losses |  | $ | 27,428 |  |  | 2030 - 2033
Foreign tax credits |  | 3,832 |  |  | 2016 - 2019
Cellulosic biofuel credits |  | 3,495 |  |  | 2015
Other federal tax credits |  | 4,264 |  |  | 2026 - 2033
Connecticut tax losses |  | 20,385 |  |  | 2018 - 2033
Georgia tax losses |  | 7,267 |  |  | 2027 - 2033
Idaho tax credits |  | 4,851 |  |  | 2013 - 2027
North Carolina tax credits |  | 15,966 |  |  | 2015 - 2017
Oklahoma tax losses |  | 35,122 |  |  | 2030 - 2033
Roll Forward of Unrecognized Tax Benefits and Associated Interest and Penalties Included in the Accrued Taxes line item in non-current liabilities | The following presents a roll forward of our unrecognized tax benefits and associated interest and penalties, as included in the Accrued Taxes line item in non-current liabilities in our Consolidated Balance Sheets.
(In thousands) |  | Gross Unrecognized Tax Benefits, Excluding Interest and Penalties |  | Interest and Penalties |  | Total Gross Unrecognized Tax Benefits
Balance at January 1, 2012 |  | $ | 69,651 |  |  | $ | 4,813 |  |  | $ | 74,464 |
Increase in prior year tax positions |  | 2,544 |  |  | 1,882 |  |  | 4,426 |
Increase in current year tax positions |  | 154 |  |  | — |  |  | 154 |
Reductions as a result of a lapse of the applicable statute of limitations |  | (345 | ) |  | — |  |  | (345 | )
Balance at December 31, 2012 |  | $ | 72,004 |  |  | $ | 6,695 |  |  | $ | 78,699 |
Decrease in prior year tax positions |  | (69,816 | ) |  | (5,397 | ) |  | (75,213 | )
Decrease due to settlements |  | (525 | ) |  | (777 | ) |  | (1,302 | )
Increase in current year tax positions |  | 469 |  |  | 5 |  |  | 474 |
Balance at December 31, 2013 |  | $ | 2,132 |  |  | $ | 526 |  |  | $ | 2,658 |

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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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- 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
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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c),(d)(2)-(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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