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Income Tax
6 Months Ended
Jun. 30, 2013
Income Tax Disclosure [Abstract]  
Income Tax
Income Tax
 
The income tax provision for the six months ended June 30, 2013 reflects a tax benefit of $2.2 million for the current period loss. Unrecognized tax benefits increased $0.3 million during the six months ended June 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 June 30, 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 six months ended June 30, 2013. Since the Company no longer has a deferred tax asset, the related $6.0 million valuation allowance was reversed during the six months ended June 30, 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.