Income Taxes (Tables)

12 Months Ended

Dec. 28, 2014

Schedule of Income before Income Tax, Domestic and Foreign

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



	2012			2013			2014
Domestic	$	(120.3	)	$	(39.4	)	$	(84.0	)
Foreign	5.8			7.5			11.1
Total	$	(114.5	)	$	(31.9	)	$	(72.9	)

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes from continuing operations for the years ended December 30, 2012, December 29, 2013, and December 28, 2014 are comprised of the following (in millions):



	2012			2013			2014
Federal income taxes:
Current	$	—		$	(1.7	)	$	—
Deferred	(3.5		)	0.3			3.3
Total Federal	(3.5		)	(1.4		)	3.3
State and local income taxes
Current	0.8			2.0			1.6
Deferred	0.4			(0.7		)	(1.7		)
Total State and local	1.2			1.3			(0.1		)
Foreign income taxes:
Current	0.1			0.1			1.2
Deferred	0.6			—			0.7
Total Foreign	0.7			0.1			1.9
Total	$	(1.6	)	$	—		$	5.1

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 the loss from continuing operations before income taxes for the years ended December 30, 2012, December 29, 2013 and December 28, 2014 is as follows (in millions):



	2012			2013			2014
Income tax expense (benefit) at federal statutory rate	$	(40.1	)	$	(11.1	)	$	(25.5	)
State taxes, net of federal tax benefit and valuation allowance	0.7			1.8			0.8
Difference in tax rates between U.S. and foreign	(1.5		)	(2.6		)	(2.0		)
Increase in federal valuation allowance	14.2			13.0			26.9
Nondeductible expense	0.3			0.7			2.5
Increase (decrease) in reserve for uncertain tax positions	0.1			(1.4		)	0.8
Transaction costs	0.1			—			—
Changes to indefinite life items and separate state deferred taxes	(3.0		)	(0.4		)	1.6
Goodwill impairment	27.6			—			—
Total	$	(1.6	)	$	—		$	5.1

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to deferred tax assets and deferred tax liabilities as of December 29, 2013 and December 28, 2014 are as follows (in millions):



	2013			2014
Deferred tax assets:
Allowance for doubtful accounts	$	0.7		$	0.6
Sundry accruals	2.8			2.3
Vacation accrual	5.2			5.1
Stock-based compensation	6.1			5.4
Payroll related accruals	3.3			4.6
Lease accruals	9.1			8.4
Investments	1.9			2.0
Net operating loss carryforwards	118.2			144.3
Tax credit carryforwards	5.1			6.5
Deferred revenue	2.4			2.4
Reserves and other	10.2			9.3
	165.0			190.9
Valuation allowance	(123.1		)	(154.0		)
Total deferred tax assets, net of valuation allowance	41.9			36.9
Deferred tax liabilities:
Unearned revenue	(35.8		)	(35.8		)
Other intangibles	(4.7		)	(2.7		)
Property and equipment, principally due to differences in depreciation	(7.7		)	(6.5		)
Other	(0.9		)	(1.3		)
Total deferred tax liabilities	(49.1		)	(46.3		)
Net deferred tax asset (liability)	$	(7.2	)	$	(9.4	)

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 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
Increases related to prior periods	—
Increases related to current year tax positions	0.8
Expiration of applicable statutes of limitations	(0.2		)
Settlements with taxing authorities	—
Balance as of December 28, 2014	$	16.4