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INCOME TAXES INCOME TAXES -(Tables)

12 Months Ended

Dec. 25, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes is comprised of the following (in thousands):

	2015				2014				2013
Current taxes:
Federal	$	12,665			$	(161	)		$	14,174
State	5,611				2,614				5,196
Foreign	1,882				951				488
Total current taxes	20,158				3,404				19,858
Deferred taxes:
Federal	4,963				10,198				(2,819		)
State	81				2,481				(1,026		)
Foreign	(2		)		86				—
Total deferred taxes	5,042				12,765				(3,845		)
Provision for income taxes	$	25,200			$	16,169			$	16,013

Schedule of Effective Income Tax Rate Reconciliation

The items accounting for the difference between income taxes computed at the statutory federal income tax rate and income taxes reported in the Consolidated Statements of Operations and Comprehensive Income are as follows (in thousands except percentages):

	2015				%			2014				%			2013				%
Income tax expense based on statutory rate	$	33,745			35.0	%		$	28,641			35.0	%		$	21,328			35.0	%
Increase (decrease) resulting from:
State income taxes, net of federal benefit	4,175				4.3			3,213				3.9			2,536				4.2
Tax credits, net	(14,483		)		(15.0	)		(18,564		)		(22.6	)		(10,790		)		(17.7	)
Non-deductible/non-taxable items	2,456				2.5			1,983				2.4			2,124				3.5
Foreign taxes	(933		)		(1.0	)		1,037				1.3			488				0.8
Other, net	240				0.3			(141		)		(0.2	)		327				0.5
Total taxes on income	$	25,200			26.1	%		$	16,169			19.8	%		$	16,013			26.3	%

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows (in thousands):

	2015				2014
Deferred tax assets:
Allowance for doubtful accounts	$	2,295			$	2,255
Workers’ compensation	—				1,135
Accounts payable and other accrued expenses	4,896				2,641
Net operating loss carryforwards	2,385				7,277
Tax credit carryforwards	8,315				7,343
Accrued wages and benefits	10,791				7,918
Foreign currency translation adjustment	—				86
Deferred compensation	5,156				2,991
Other	1,057				1,577
Total	34,895				33,223
Valuation allowance	(3,227		)		(2,844		)
Total deferred tax asset, net of valuation allowance	31,668				30,379
Deferred tax liabilities:
Prepaid expenses, deposits and other current assets	(3,141		)		(2,888		)
Depreciation and amortization	(44,383		)		(40,804		)
Workers’ compensation	(3,643		)		—
Taxes on undistributed foreign earnings	—				(1,011		)
Total deferred tax liabilities	(51,167		)		(44,703		)
Net deferred tax (liabilities) asset, end of year	(19,499		)		(14,324		)
Net deferred tax asset, current	7,393				5,444
Net deferred tax (liabilities) asset, non-current	$	(26,892	)		$	(19,768	)

Summary of Tax Credit Carryforwards

The following table summarizes our net operating losses (“NOLs”) and credit carryforwards along with their respective valuation allowance as of December 25, 2015 (in thousands):

	Carryover Tax Benefit				Valuation Allowance				Expected Benefit				Year Expiration Begins
Year end tax attributes:
Seaton federal WOTCs	$	6,408			$	—			$	6,408			2024
Seaton state NOLs	1,385				(1,385		)		—				Various
Seaton foreign NOLs	510				(498		)		12				Various
Puerto Rico NOLs	488				(488		)		—				2016
California zone credits (1)	1,554				(855		)		699				2023
Foreign tax credits	355				—				355				2024
Total	$	10,700			$	(3,226	)		$	7,474

(1) The California Zone Credits fully expire in 2023.

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward

The following table summarizes the activity related to our unrecognized tax benefits (in thousands):

	2015				2014				2013
Balance, beginning of fiscal year	$	2,039			$	2,035			$	1,884
Increases for tax positions related to the current year	436				389				402
Reductions due to lapsed statute of limitations	(280		)		(385		)		(251		)
Balance, end of fiscal year	$	2,195			$	2,039			$	2,035

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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.

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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.

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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.

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Tabular disclosure of tax credit carryforwards available to reduce future taxable income, including amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances.

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