Income Taxes (Tables)

12 Months Ended

Dec. 29, 2013

Schedule of Income before Income Tax, Domestic and Foreign

The components of income (loss) from continuing operations before income taxes and equity earnings are listed below (in millions):



	2011			2012			2013
Domestic	$	(20.7	)	$	(120.3	)	$	(39.4	)
Foreign	(0.9		)	5.8			7.5
Total	$	(21.6	)	$	(114.5	)	$	(31.9	)

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes from continuing operations for the years ended December 25, 2011, December 30, 2012, and December 29, 2013 are comprised of the following (in millions):



	2011			2012			2013
Federal income taxes:
Current	$	(1.5	)	$	—		$	(1.7	)
Deferred	0.6			(3.5		)	0.3
Total Federal	(0.9		)	(3.5		)	(1.4		)
State and local income taxes
Current	3.1			0.8			2.0
Deferred	0.8			0.4			(0.7		)
Total State and local	3.9			1.2			1.3
Foreign income taxes:
Current	0.4			0.1			0.1
Deferred	(1.5		)	0.6			—
Total Foreign	(1.1		)	0.7			0.1
Total	$	1.9		$	(1.6	)	$	—

Schedule of Income Tax Reconciliation

A reconciliation of the total income tax provision (benefit) to the amount computed by applying the statutory federal income tax rate of 35% to income (loss) from continuing operations before income tax provision for the years ended December 25, 2011, December 30, 2012 and December 29, 2013 is as follows (in millions):



	2011			2012			2013
Income tax expense (benefit) at federal statutory rate	$	(7.6	)	$	(40.1	)	$	(11.1	)
State taxes, net of federal tax benefit and valuation allowance	3.1			0.7			1.8
Difference in tax rates between U.S. and foreign	(0.1		)	(1.5		)	(2.6		)
Release of foreign valuation allowance	(0.7		)	—			—
Increase (decrease) in federal valuation allowance	4.7			14.2			13.0
Nondeductible expense	0.4			0.3			0.7
Increase (decrease) in reserve for uncertain tax positions	(1.7		)	0.1			(1.4		)
Transaction costs	2.3			0.1			—
Changes to indefinite life items and separate state deferred taxes	1.5			(3.0		)	(0.4		)
Impact of purchase accounting	—			—			—
Goodwill impairment	—			27.6			—
Total	$	1.9		$	(1.6	)	$	—

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to the deferred tax assets and deferred tax liabilities as of December 30, 2012 and December 29, 2013 are as follows (in millions):



	2012			2013
Deferred tax assets:
Allowance for doubtful accounts	$	0.4		$	0.7
Sundry accruals	3.3			2.8
Vacation accrual	5.1			5.2
Stock-based compensation	4.6			6.1
Payroll related accruals	2.7			3.3
Lease accruals	9.7			9.1
Investments	1.9			1.9
Net operating loss carryforwards	124.8			118.2
Tax credit carryforwards	3.7			5.1
Deferred revenue	2.1			2.4
Reserves and other	10.2			10.2
	168.5			165
Valuation allowance	(110.4		)	(123.1		)
Total deferred tax assets, net of allowance	58.1			41.9
Deferred tax liabilities:
Unearned revenue	(42.0		)	(35.8		)
Other intangibles	(15.7		)	(4.7		)
Property and equipment, principally due to differences in depreciation	(7.9		)	(7.7		)
Other	—			(0.9		)
Total deferred tax liabilities	(65.6		)	(49.1		)
Net deferred tax asset (liability)	$	(7.5	)	$	(7.2	)

Schedule of Unrecognized Tax Benefits Roll Forward

The following table summarizes the activity related to the Company's unrecognized tax benefits (in millions):



Balance as of December 26, 2010	$	12.4
Increases related to prior periods (acquired entities)	0.5
Increases related to current year tax positions	0.2
Expiration of applicable statutes of limitations	(0.6		)
Settlements with taxing authorities	(2.4		)
Balance as of December 25, 2011	10.1
Increases related to prior periods (acquired entities)	3.7
Increases related to current year tax positions	—
Expiration of applicable statutes of limitations	(0.1		)
Settlements with taxing authorities	(0.3		)
Balance as of December 30, 2012	13.4
Increases related to prior periods (acquired entities)	3.3
Increases related to current year tax positions	1.7
Expiration of applicable statutes of limitations	(2.6		)
Settlements with taxing authorities	—
Balance as of December 29, 2013	$	15.8