XML 57 R27.htm IDEA: XBRL DOCUMENT
v2.4.0.6

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
INCOME TAXES [Abstract] |
Provision for income taxes | The provision for income taxes consists of the following:
Years ended December 31, | 2012 | 2011 | 2010
Current: |  |  |
Federal | $5,503,000 | $3,220,000 | $435,000
Prior year over accrual State | --- --- | --- 5,000 | (157,000) ---
Deferred: |  |  |
Federal | 11,000 | (103,000) | (265,000)
| $5,514,000 | $3,122,000 | $13,000
Difference between income tax provision (benefit) computed at federal statutory rate and the actual tax provision (benefit) | The difference between the income tax provision computed at the federal statutory rate and the actual tax provision is accounted for as follows:
December 31, | 2012 | 2011 | 2010
Taxes computed at the federal |  |  |
statutory rate State income tax, net | $5,701,000 -- | $3,583,000 3,000 | $237,000 ---
Prior year true-up | 47,000 | (61,000) | (157,000)
Permanent differences | (234,000) | (403,000) | (67,000)
Provision for Income Taxes | $5,514,000 | $3,122,000 | $13,000
Components of deferred income tax assets and liabilities | The components of deferred income tax assets and liabilities are as follows:
Deferred Tax Assets: | 2012 | 2011
Revenue recognition | $422,000 | $231,000
Allowance for doubtful accounts | 112,000 | 26,000
Deferred tax asset-current | 534,000 | 257,000
Deferred rent | 175,000 | 141,000
Stock options | 805,000 | 953,000
Interest rate swap | 21,000 | 11,000
Deferred Tax Assets-non current | 1,001,000 | 1,105,000
Deferred Tax Liabilities: |  |
Prepaid expenses | 102,000 | 125,000
Deferred Tax Liabilities-current | 102,000 | 125,000
Property and equipment | 867,000 | 660,000
Deferred tax liability-noncurrent | 867,000 | 660,000
Net Deferred Tax Assets (Liabilities) | $566,000 | $577,000

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