Income Taxes (Tables)

12 Months Ended

Dec. 25, 2016

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 25, 2016, December 27, 2015, and December 28, 2014 are comprised of the following (in millions):



	2016			2015			2014
Domestic	$	(61.8	)	$	(54.2	)	$	(78.8	)
Foreign	9.5			9.6			7.0
Total	$	(52.3	)	$	(44.6	)	$	(71.8	)

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes from continuing operations for the years ended December 25, 2016, December 27, 2015, and December 28, 2014 are comprised of the following (in millions):



	2016			2015			2014
Federal income taxes:
Current	$	(0.5	)	$	(15.7	)	$	—
Deferred	4.0			1.4			2.9
Total Federal	3.5			(14.3		)	2.9
State and local income taxes
Current	2.3			0.8			1.6
Deferred	0.7			—			(1.7		)
Total State and local	3.0			0.8			(0.1		)
Foreign income taxes:
Current	1.5			1.2			0.7
Deferred	0.1			0.9			0.4
Total Foreign	1.6			2.1			1.1
Total	$	8.1		$	(11.4	)	$	3.9

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 25, 2016, December 27, 2015 and December 28, 2014 is as follows (in millions):



	2016			2015			2014
Income tax (benefit) at federal statutory rate	$	(18.3	)	$	(15.6	)	$	(25.1	)
State taxes, net of federal tax benefit and valuation allowance	0.2			(0.2		)	0.8
Difference in tax rates between U.S. and foreign	0.1			(0.7		)	(1.4		)
Increase in federal valuation allowance	19.1			—			26.0
Nondeductible expense	0.7			0.8			1.5
Increase in reserve for uncertain tax positions	2.2			0.9			0.9
Changes to indefinite life items and separate state deferred taxes	4.1			3.4			1.2
Total	$	8.1		$	(11.4	)	$	3.9

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 25, 2016 and December 27, 2015 are as follows (in millions):



	2016			2015
Deferred tax assets:
Allowance for doubtful accounts	$	0.4		$	0.5
Sundry accruals	2.2			2.2
Vacation accrual	4.7			4.5
Stock-based compensation	5.2			5.1
Payroll related accruals	2.9			3.6
Lease accruals	4.5			5.1
Investments	2.0			2.0
Net operating loss carryforwards	124.8			98.4
Tax credit carryforwards	9.4			9.2
Deferred revenue	2.5			3.1
Reserves and other	11.9			7.0
	170.5			140.7
Valuation allowance	(133.1		)	(102.1		)
Total deferred tax assets, net of valuation allowance	37.4			38.6
Deferred tax liabilities:
Unearned revenue	(43.0		)	(39.1		)
Other intangibles	(7.0		)	(3.2		)
Property and equipment, principally due to differences in depreciation	(2.0		)	(4.5		)
Other	(2.7		)	(2.3		)
Total deferred tax liabilities	(54.7		)	(49.1		)
Net deferred tax asset (liability)	$	(17.3	)	$	(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 29, 2013	$	15.8
Increases related to current year tax positions	0.8
Expiration of applicable statutes of limitations	(0.2		)
Balance as of December 28, 2014	16.4
Increases related to prior periods (acquired entities)	0.4
Increases related to current year tax positions	0.9
Decreases related to disposition	(0.5		)
Balance as of December 27, 2015	17.2
Increases related to prior periods	1.4
Increases related to current year tax positions	0.2
Expiration of applicable statutes of limitations	(0.2		)
Balance as of December 25, 2016	$	18.6