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Income Taxes Income Tax Provision (Tables)
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12 Months Ended |
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Dec. 31, 2012
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| Income Tax Disclosure [Abstract] |
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| Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
The provision for income taxes consists of the following:
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2012 |
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2011 |
|
2010 |
Current: |
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|
|
|
|
Federal |
$ |
24,981 |
|
|
$ |
20,841 |
|
|
$ |
16,816 |
|
State |
3,462 |
|
|
3,175 |
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|
2,811 |
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|
28,443 |
|
|
24,016 |
|
|
19,627 |
|
Deferred: |
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|
|
|
|
|
|
|
Federal |
2,452 |
|
|
4,640 |
|
|
1,566 |
|
State |
(408 |
) |
|
710 |
|
|
(130 |
) |
|
2,044 |
|
|
5,350 |
|
|
1,436 |
|
|
$ |
30,487 |
|
|
$ |
29,366 |
|
|
$ |
21,063 |
|
|
| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
The historical income tax expense differs from the amounts computed by applying the federal statutory rate of 35.0% to income before income taxes as follows:
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2012 |
|
2011 |
|
2010 |
Tax expense at the statutory rate |
$ |
29,125 |
|
|
$ |
26,798 |
|
|
$ |
18,585 |
|
State income taxes, net of federal benefit |
1,842 |
|
|
2,542 |
|
|
1,790 |
|
Qualified stock options |
274 |
|
|
472 |
|
|
516 |
|
Meals and entertainment |
172 |
|
|
207 |
|
|
186 |
|
Deferred tax asset valuation allowance |
(39 |
) |
|
(17 |
) |
|
(124 |
) |
Federal income tax credits |
(619 |
) |
|
(675 |
) |
|
— |
|
Other |
(268 |
) |
|
39 |
|
|
110 |
|
|
$ |
30,487 |
|
|
$ |
29,366 |
|
|
$ |
21,063 |
|
|
| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
Significant components of the Company’s deferred tax liabilities and assets are as follows:
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December 31,
2012 |
|
December 31,
2011 |
Deferred tax assets: |
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Accrued expenses |
$ |
4,374 |
|
|
$ |
5,711 |
|
Allowance for doubtful accounts |
565 |
|
|
588 |
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Non-compete agreements |
3,288 |
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|
2,779 |
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Share-based compensation |
6,471 |
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|
6,326 |
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Accruals for income tax contingencies |
56 |
|
|
56 |
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Impairment of goodwill and other intangible assets |
1,170 |
|
|
1,501 |
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Net operating loss carryforwards |
319 |
|
|
343 |
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Total deferred tax assets |
16,243 |
|
|
17,304 |
|
Valuation allowance |
(319 |
) |
|
(348 |
) |
Total deferred tax assets, net of valuation allowance |
15,924 |
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|
16,956 |
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Deferred tax liabilities: |
|
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Tax over book depreciation |
16,907 |
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|
17,289 |
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Prepaid expenses deductible when paid |
2,202 |
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|
1,868 |
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Goodwill |
7,973 |
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|
6,914 |
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Total deferred tax liabilities |
27,082 |
|
|
26,071 |
|
Net deferred tax liabilities |
$ |
(11,158 |
) |
|
$ |
(9,115 |
) |
The balance sheet classification of deferred income taxes is as follows:
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December 31,
2012 |
|
December 31,
2011 |
Current assets |
$ |
1,282 |
|
|
$ |
2,011 |
|
Noncurrent liabilities |
(12,440 |
) |
|
(11,126 |
) |
|
$ |
(11,158 |
) |
|
$ |
(9,115 |
) |
|
| Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block] |
A reconciliation of the beginning and ending amount of unrecognized tax benefit is as follows:
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Liability for |
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Unrecognized Tax |
|
Benefits |
Balance at December 31, 2009 |
$ |
642 |
|
Additions for tax positions of current year |
41 |
|
Additions for tax positions of prior years |
190 |
|
Reductions for settlement with state taxing authorities |
(148 |
) |
Balance at December 31, 2010 |
725 |
|
Additions for tax positions of current year |
75 |
|
Reductions for tax positions of prior years |
(150 |
) |
Reductions for settlement with state taxing authorities |
(169 |
) |
Balance at December 31, 2011 |
481 |
|
Reductions for settlement with state taxing authorities |
(204 |
) |
Balance at December 31, 2012 |
$ |
277 |
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