Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Taxes

Schedule of current and deferred income tax (expense) benefit from continuing operations

	Years ended December 31,
	2013			2012			2011
Current:
Federal	$	(1,869,000	)	$	(136,000	)	$	—
State	(892,000		)	(866,000		)	(803,000		)
	(2,761,000		)	(1,002,000		)	(803,000		)
Deferred:
Federal	773,000			(2,520,000		)	4,737,000
State	63,000			31,000			159,000
	836,000			(2,489,000		)	4,896,000
Total income tax (expense) benefit	$	(1,925,000	)	$	(3,491,000	)	$	4,093,000

Schedule of reconciliation of the effective income tax rate with the applicable statutory federal income tax rate

	Years ended December 31,
	2013		2012		2011
Federal tax at statutory rate	35.0	%	35.0	%	35.0	%
State taxes, net of federal benefit	13.4	%	6.9	%	3.4	%
Valuation allowance	0.1	%	(0.4	)%	(6.4	)%
Non-deductible stock based compensation	1.6	%	1.6	%	—
Other	(1.4	)%	0.2	%	(1.0	)%
Effective income tax rate	48.7	%	43.3	%	31.0	%

Schedule of deferred income tax assets and liabilities

	2013			2012
Deferred income tax assets:
Accruals not currently deductible for income taxes	$	1,846,000		$	2,429,000
Net operating loss carry-forwards	11,070,000			13,947,000
Total deferred income tax assets	12,916,000			16,376,000
Deferred income tax liabilities:
Depreciation	(19,070,000		)	(20,739,000		)
	(19,070,000		)	(20,739,000		)
Valuation allowance	(10,360,000		)	(12,165,000		)
Net deferred income tax liability	$	(16,514,000	)	$	(16,528,000	)
Amounts recognized in the consolidated balance sheets:
Current deferred income tax assets	$	76,000		$	78,000
Noncurrent deferred income tax assets	336,000			490,000
Noncurrent deferred income tax liabilities	(16,926,000		)	(17,096,000		)
	$	(16,514,000	)	$	(16,528,000	)

Schedule of changes in uncertain income tax positions

	2013		2012		2011
Uncertain income tax positions at beginning of year	$	—	$	—	$	1,241,000
Increases as a result of tax positions taken during prior years	—		—		—
Decreases as a result of tax positions taken during prior years	—		—		—
Decreases as a result of lapse of statute of limitations	—		—		(1,241,000		)
Uncertain income tax positions at end of year	$	—	$	—	$	—