XML 29 R28.htm IDEA: XBRL DOCUMENT v2.4.1.9

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

INCOME TAXES

Schedule of components of income tax provision (benefit) charged to continuing operations

The income tax provision (benefit) charged to continuing operations for the years ended December 31, 2014, 2013, and 2012, was as follows:

		2014			2013			2012
Current:
U.S. federal		$	—		$	—		$	3,947,400
Foreign		1,191,079			949,207			5,313,874
State and local		(142,274		)	205,997			264,269
		1,048,805			1,155,204			9,525,543
Deferred expense (benefit)		(5,745,239		)	(3,308,713		)	359,535
		$	(4,696,434	)	$	(2,153,509	)	$	9,885,078

Schedule of difference between income tax expense computed by applying the statutory tax rate to income (loss) before income taxes

		2014			2013			2012
Computed “expected” tax expense		$	(4,836,420	)	$	(2,879,647	)	$	8,944,935
Increase (decrease) in income taxes resulting from:
Reduction in deferred assets		(281,432		)	—			—
Nondeductible expenses and other		515,923			590,180			768,652
State and local taxes, net of federal benefit		(94,505		)	135,958			171,491
		$	(4,696,434	)	$	(2,153,509	)	$	9,885,078

Schedule of components of net deferred tax liabilities

Net deferred tax liabilities consist of the following components as of December 31, 2014 and 2013:

		2014			2013
Deferred tax assets
Foreign tax credits		$	1,611,329		$	244,898
Net operating loss carry forwards		3,940,285			61,139
Other		199,821			88,911
Total deferred tax assets		5,751,435			394,948
Deferred tax liability
Property, equipment, and intangible asset		(4,596,935		)	(4,985,687		)
Total deferred tax assets (liabilities)		$	1,154,500		$	(4,590,739	)

Schedule of classification of deferred tax items in accompanying balance sheet

The components giving rise to the net deferred tax items described above have been included in the accompanying balance sheets as of December 31, 2014 and 2013, as follows:

		2014			2013
Noncurrent assets		$	1,154,500		$	—
Noncurrent (liabilities)		—			(4,590,739		)
		$	1,154,500		$	(4,590,739	)

X

- Definition

Tabular disclosure of classification of deferred tax assets and liabilities recognized in the entity's statement of financial position.

+ References

No definition available.

+ Details

Name:	dwsn_ScheduleOfClassificationOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	dwsn_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

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