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Income Tax
9 Months Ended
Sep. 30, 2013
Income Tax Disclosure [Abstract]  
Income Tax
Income Tax
 
The income tax provision for the nine months ended September 30, 2013 reflects a tax benefit of $8.3 million for the current period loss. Unrecognized tax benefits increased $0.4 million during the nine months ended September 30, 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 September 30, 2013, the difference between the Company’s book and tax basis in its investment in the Partnership was a deferred tax liability; therefore, the valuation allowance of $6.0 million related to the deferred tax asset has been reversed.