Income Taxes (Tables)

12 Months Ended

Dec. 27, 2015

Schedule of Income before Income Tax, Domestic and Foreign

The components of income (loss) from continuing operations before income taxes for the years ended December 29, 2013, December 28, 2014, and December 27, 2015 are comprised of the following (in millions):



	2013			2014			2015
Domestic	$	(34.0	)	$	(78.8	)	$	(54.2	)
Foreign	5.6			7.0			9.6
Total	$	(28.4	)	$	(71.8	)	$	(44.6	)

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes from continuing operations for the years ended December 29, 2013, December 28, 2014, and December 27, 2015 are comprised of the following (in millions):



	2013			2014			2015
Federal income taxes:
Current	$	—		$	—		$	(15.7	)
Deferred	—			2.9			1.4
Total Federal	—			2.9			(14.3		)
State and local income taxes
Current	1.9			1.6			0.8
Deferred	(0.6		)	(1.7		)	—
Total State and local	1.3			(0.1		)	0.8
Foreign income taxes:
Current	(0.1		)	0.7			1.2
Deferred	(0.1		)	0.4			0.9
Total Foreign	(0.2		)	1.1			2.1
Total	$	1.1		$	3.9		$	(11.4	)

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 29, 2013, December 28, 2014 and December 27, 2015 is as follows (in millions):



	2013			2014			2015
Income tax (benefit) at federal statutory rate	$	(9.9	)	$	(25.1	)	$	(15.6	)
State taxes, net of federal tax benefit and valuation allowance	1.7			0.8			(0.2		)
Difference in tax rates between U.S. and foreign	(2.0		)	(1.4		)	(0.7		)
Increase in federal valuation allowance	11.1			26.0			—
Nondeductible expense	0.7			1.5			0.8
Increase in reserve for uncertain tax positions	0.2			0.9			0.9
Changes to indefinite life items and separate state deferred taxes	(0.7		)	1.2			3.4
Total	$	1.1		$	3.9		$	(11.4	)

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 28, 2014 and December 27, 2015 are as follows (in millions):



	2014			2015
Deferred tax assets:
Allowance for doubtful accounts	$	0.6		$	0.5
Sundry accruals	2.3			2.2
Vacation accrual	5.1			4.5
Stock-based compensation	5.4			5.1
Payroll related accruals	4.6			3.6
Lease accruals	8.4			5.1
Investments	2.0			2.0
Net operating loss carryforwards	144.3			98.4
Tax credit carryforwards	6.5			9.2
Deferred revenue	2.4			3.1
Reserves and other	9.3			7.0
	190.9			140.7
Valuation allowance	(154.0		)	(102.1		)
Total deferred tax assets, net of valuation allowance	36.9			38.6
Deferred tax liabilities:
Unearned revenue	(35.8		)	(39.1		)
Other intangibles	(2.7		)	(3.2		)
Property and equipment, principally due to differences in depreciation	(6.5		)	(4.5		)
Other	(1.3		)	(2.3		)
Total deferred tax liabilities	(46.3		)	(49.1		)
Net deferred tax asset (liability)	$	(9.4	)	$	(10.5	)

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 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 (acquired entities)	—
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
Increases related to prior periods	0.4
Increases related to current year tax positions	0.9
Expiration of applicable statutes of limitations	—
Settlements with taxing authorities	—
Decreases related to disposition	(0.5		)
Balance as of December 27, 2015	$	17.2