Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Provision (Benefit) for Income Taxes

Provision (benefit) for income taxes consists of the following (in thousands):

	Year ended December 31,
	2015			2014			2013
Current:
Federal	$	−		$	−		$	−
State		3,683			4,901			−
		3,683			4,901			−
Deferred		(46,480	)		(4,439	)		(10,493	)
	$	(42,797	)	$	462		$	(10,493	)

Reconciliation of Federal Statutory Tax Expense (Income) to Provision (Benefit) for Income Taxes

Reconciliation of federal statutory tax expense (income) to the provision (benefit) for income taxes follows (in thousands):

	Year ended December 31,
	2015			2014			2013
Income tax expense (income) at federal rate	$	(33,131	)	$	1,875		$	(17,894	)
State income tax expense (income), net of federal income tax expense (income)		(2,726	)		1,581			(1,918	)
Transaction costs		4,832			3,163			(116	)
Impairment charges		890			−			12,395
Prior year contingencies		426			(230	)		(554	)
Noncontrolling interests		(16,926	)		(7,348	)		(1,263	)
Compensation related charges		3,055			1,992			683
Federal and state tax credits		(3,033	)		(1,820	)		(1,944	)
Other items, net		3,816			1,249			118
	$	(42,797	)	$	462		$	(10,493	)

Summary of Net Deferred Income Tax Assets (Liabilities)

A summary of net deferred income tax assets (liabilities) by source included in the accompanying consolidated balance sheet at December 31 follows (in thousands):

	2015					2014
	Assets			Liabilities		Assets			Liabilities
Property and equipment	$	−		$	24,968	$	−		$	10,276
Insurance		48,430			−		40,707			−
Accounts receivable allowances		34,029			−		9,562			−
Compensation		75,277			−		68,095			−
Net operating losses		179,074			−		120,263			−
Assets held for sale		−			189		2,458			−
Litigation		47,078			−		−			−
Goodwill and intangibles		−			265,608		−			128,405
Other		57,683			−		42,130			−
		441,571		$	290,765		283,215		$	138,681
Reclassification of deferred tax liabilities		(290,765	)				(138,681	)
Net deferred tax assets		150,806					144,534
Valuation allowance		(46,676	)				(50,969	)
	$	104,130				$	93,565

Reconciliation of Unrecognized Tax Benefits

A reconciliation of unrecognized tax benefits follows (in thousands):

Balance, December 31, 2012	$	906
Reductions due to lapses of applicable statute of limitations and the conclusion of income tax examinations		(608	)
Balance, December 31, 2013		298
Reductions due to lapses of applicable statute of limitations and the conclusion of income tax examinations		(298	)
Balance, December 31, 2014		−
Acquisition		6,814
Balance, December 31, 2015	$	6,814