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7. INCOME TAXES
 9 Months Ended
Sep. 30, 2014
Policy Text Block [Abstract]  
Income Tax, Policy [Policy Text Block]
7. INCOME TAXES

We file income tax returns in the U.S. Federal jurisdiction and various state and foreign jurisdictions. We are no longer subject to U.S. Federal tax examinations for years before 2011. State jurisdictions that remain subject to examination range from 2010 to 2013. Foreign jurisdiction tax returns that remain subject to examination range from 2008 to 2013 for Canada and from 2008 to 2013 for Puerto Rico.


Our policy is to accrue interest and penalties on any uncertain tax position as a component of income tax expense. As of September 30, 2014, no such expenses have been recognized.


We provided for income taxes at an estimated effective tax rate of 31.8% and 35.0% for the nine months ended September 30, 2014 and 2013, respectively. In the third quarter of 2014, we reduced our estimated effective tax rate for the expected permanent capital investment in the Dominican Republic which reduces the amount of dividends that we need to provide for U.S. income taxes.


During the three and nine month periods ended September 30, 2014, we recognized an increase to income tax expense of $0.1 million related to the filing of our 2013 Federal income tax return and our annual tax return to tax provision calculation adjustment which increased our effective tax rates for the three and nine-month period ended September 30, 2014 to 32.2% and 33.4%, respectively.


During the three and nine month periods ended September 30, 2013, we recognized a decrease to income tax expense of $0.2 million related to the filing of our 2012 Federal income tax return and our annual tax return to tax provision calculation adjustment which decreased our effective tax rates for the three and nine-month period ended September 30, 2013 to 31.3% and 33.1%, respectively.