Income Tax

3 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

Income Tax

(10) Income Tax

The income tax provision for the three months endedMarch 31, 2013 reflects a tax benefit of $1.0 million for the current period loss. Unrecognized tax benefits increased $0.2million during the three months endedMarch 31, 2013, and the increase, if recognized, would affect the effective tax rate.

The Company records deferred tax liabilities relating to property, plant, equipment and intangible assets primarily related to the Company's share of the book basis in excess of tax basis for the assets inside of the Partnership. The Company also records deferred taxes relating to the difference between the Company's book and tax basis of its investment in the Partnership. As of December 31, 2012, the difference between the Company's book and tax basis in its investment in the Partnership was a deferred tax asset of $6.0 million which was offset by a valuation allowance of $6.0 million. As of March 31, 2013, the difference between the Company's book and tax basis in its investment in the Partnership was a deferred tax liability due to the changes in the Company's investment as a result of the Partnership's unit issuances during the three months endedMarch 31, 2013. Since the Company no longer has a deferred tax asset, the related $6.0 million valuation allowance was reversed during the three months endedMarch 31, 2013. The Company adjusts its deferred tax liability with the offset to additional-paid-in-capital for changes in its investment in the Partnership due to unit issuances.