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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2013
INCOME TAXES |
Schedule of components of income before income taxes | The components of income before income taxes for the years ended December 31, 2011, 2012 and 2013 are as follows (in thousands):
|  | 2011 |  | 2012 |  | 2013 |
--- | --- | --- | --- | --- | --- | --- | ---
Domestic |  | $ | 12,227 |  | $ | 26,249 |  | $ | 13,697 |
Foreign |  |  | 14,068 |  |  | 18,547 |  |  | 32,776 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total |  | $ | 26,295 |  | $ | 44,796 |  | $ | 46,473 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Schedule of reconciliation from the tax computed at statutory income tax rates to the Company's income tax expense | The following is a reconciliation from the tax computed at statutory income tax rates to the Company's income tax expense for the years ended December 31, 2011, 2012, and 2013 (in thousands):
|  | 2011 |  | 2012 |  | 2013 |
--- | --- | --- | --- | --- | --- | --- | ---
Tax computed at statutory U.S. federal income tax rates |  | $ | 9,203 |  | $ | 15,679 |  | $ | 16,270 |
Income taxes in excess (below) statutory U.S. tax rates: |  |  |  |  |  |  |  |  |  |
Guyana |  |  | 2,096 |  |  | 812 |  |  | 701 |
Bermuda and Turks & Caicos |  |  | 2,854 |  |  | 503 |  |  | (3,203 | )
Turks & Caicos intercompany note receivable write-down |  |  | — |  |  | — |  |  | (8,572 | )
Valuation allowance |  |  | — |  |  | 832 |  |  | 711 |
Foreign tax reserve |  |  | 556 |  |  | 2,359 |  |  | 2,081 |
State taxes |  |  | (76 | ) |  | 906 |  |  | 1,032 |
Research and development credit |  |  | — |  |  | (1,971 | ) |  | — |
Other, net |  |  | (13 | ) |  | 1,711 |  |  | 516 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income tax expense |  | $ | 14,620 |  | $ | 20,831 |  | $ | 9,536 |
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Schedule of components of income tax expense (benefit) | The components of income tax expense (benefit) for the years ended December 31, 2011, 2012 and 2013 are as follows (in thousands):
|  | 2011 |  | 2012 |  | 2013 |
--- | --- | --- | --- | --- | --- | --- | ---
Current: |  |  |  |  |  |  |  |  |  |
United States—Federal |  | $ | (13,243 | ) | $ | 4,812 |  | $ | 1,703 |
United States—State |  |  | 394 |  |  | 2,418 |  |  | 895 |
Foreign |  |  | 12,721 |  |  | 11,099 |  |  | 11,787 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total current income tax expense (benefit) |  |  | (128 | ) | $ | 18,329 |  | $ | 14,385 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred: |  |  |  |  |  |  |  |  |  |
United States—Federal |  | $ | 17,357 |  | $ | 4,050 |  | $ | (5,273 | )
United States—State |  |  | (439 | ) |  | (1,011 | ) |  | 169 |
Foreign |  |  | (2,170 | ) |  | (537 | ) |  | 255 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred income tax expense (benefit) |  |  | 14,748 |  |  | 2,502 |  |  | (4,849 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Consolidated: |  |  |  |  |  |  |  |  |  |
United States—Federal |  | $ | 4,113 |  | $ | 8,862 |  | $ | (3,570 | )
United States—State |  |  | (44 | ) |  | 1,407 |  |  | 1,064 |
Foreign |  |  | 10,551 |  |  | 10,562 |  |  | 12,042 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total income tax expense |  | $ | 14,620 |  | $ | 20,831 |  | $ | 9,536 |
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Schedule of significant components of deferred tax assets and liabilities | The significant components of deferred tax assets and liabilities are as follows as of December 31, 2012 and 2013 (in thousands):
|  | 2012 |  | 2013 |
--- | --- | --- | --- | --- | ---
Deferred tax assets: |  |  |  |  |  |  |
Receivables reserve |  | $ | 4,589 |  | $ | 1,225 |
Temporary differences not currently deductible for tax |  |  | 12,540 |  |  | 6,690 |
Deferred compensation |  |  | 1,851 |  |  | 1,702 |
Foreign tax credit carryforwards |  |  | 15,395 |  |  | 13,575 |
Interest rate swap |  |  | 4,457 |  |  | — |
Net operating losses |  |  | 1,732 |  |  | 2,822 |
Valuation allowance |  |  | (16,788 | ) |  | (16,312 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax asset |  |  | 23,776 |  |  | 9,702 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: |  |  |  |  |  |  |
Property, plant and equipment, net |  | $ | 58,521 |  | $ | 23,866 |
Intangible assets, net |  |  | 38,034 |  |  | 11,245 |
Market discount |  |  | 2,280 |  |  | — |
Pension |  |  | 598 |  |  | 205 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax liabilities |  |  | 99,433 |  |  | 35,316 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liabilities |  | $ | 75,657 |  | $ | 25,614 |
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Schedule of deferred tax assets and liabilities | Deferred tax assets and liabilities are reflected in the accompanying consolidated balance sheets as follows (in thousands):
|  | 2012 |  | 2013 |
--- | --- | --- | --- | --- | ---
Deferred tax assets: |  |  |  |  |  |  |
Current |  | $ | 8,349 |  | $ | 1,994 |
Long term |  |  | — |  |  | — |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax asset |  | $ | 8,349 |  | $ | 1,994 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: |  |  |  |  |  |  |
Current |  | $ | — |  | $ | 1,601 |
Long term |  |  | 84,006 |  |  | 26,007 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax liabilities |  | $ | 84,006 |  | $ | 27,608 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax liabilities |  | $ | 75,657 |  | $ | 25,614 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Schedule of activity related to unrecognized tax benefits | The following shows the activity related to unrecognized tax benefits during the three years ended December 31, 2013 (in thousands):
Gross unrecognized tax benefits at December 31, 2010 |  |  | 6,412 |
Increase in uncertain tax positions |  |  | 590 |
Lapse in statute of limitations |  |  | (50 | )
​ | ​ | ​ | ​ | ​
Gross unrecognized tax benefits at December 31, 2011 |  |  | 6,952 |
Increase in uncertain tax positions |  |  | 3,384 |
Lapse in statute of limitations |  |  | — |
​ | ​ | ​ | ​ | ​
Gross unrecognized uncertain tax benefits at December 31, 2012 |  |  | 10,336 |
Increase in uncertain tax positions |  |  | 4,137 |
Lapse in statute of limitations |  |  | — |
Settlements |  |  | (423 | )
​ | ​ | ​ | ​ | ​
Gross unrecognized uncertain tax benefits at December 31, 2013 |  | $ | 14,050 |
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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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