2.4.0.82125100 - Disclosure - Income Taxestruefalsefalse1false falsefalseD2013Q2YTDhttp://www.sec.gov/CIK0001216596duration2013-01-01T00:00:002013-06-29T00:00:001true 1us-gaap_IncomeTaxDisclosureAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Income Tax Disclosure [Abstract]2false 2us-gaap_IncomeTaxDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;font-size:10pt;">Income Taxes</div><div style="line-height:120%;padding-left:48px;font-size:10pt;"> </div><div style="line-height:120%;text-align:justify;padding-left:36px;font-size:10pt;">The provision for income taxes for the second quarter of 2013 and 2012 was approximately $4.2 million and $11.3 million, respectively. The benefit from income taxes for the first half of 2013 was approximately $0.7 million as compared to a provision for income taxes of approximately $12.9 million for the first half of 2012. The effective income tax rate of a benefit of approximately 16.3% for the first half of 2013 differs from the United States federal statutory rate of a benefit of 35% principally as a result of losses in certain jurisdictions that cannot be benefited and the settlement of an uncertain tax position during the first quarter of 2013. Compared to the United States federal statutory rate of 35%, the effective income tax rate of approximately 42.7% for the first half of 2012 reflects an increase due to losses in jurisdictions that cannot be benefited, an increase in expense related to state taxes and nondeductible expenses.</div><div style="line-height:120%;text-align:justify;font-size:10pt;"> </div><div style="line-height:120%;text-align:justify;padding-left:36px;font-size:10pt;">The increase in valuation allowance relates to losses of certain foreign subsidiaries and losses in certain domestic jurisdictions. The Company has determined, based on the history of losses at these subsidiaries, a valuation allowance is required for these loss carry-forwards since it is more likely than not that these loss carry-forwards will not be realized.</div><div style="line-height:120%;text-align:justify;padding-left:36px;font-size:10pt;"> </div><div style="line-height:120%;text-align:justify;padding-left:36px;font-size:10pt;">As of January 1, 2013, the Company had a liability of approximately $26.4 million for unrecognized tax benefits related to various federal, foreign and state income tax matters.  As a result of additional provisions during the first half of 2013 and reversals related to an audit settlement, the liability for uncertain tax positions at June 29, 2013 was approximately $24.5 million. The liability for uncertain tax positions is included in other long-term liabilities on the accompanying unaudited condensed consolidated balance sheet. The corresponding amount of gross uncertain tax benefits was approximately $33.0 million and $34.5 million at June 29, 2013 and December 31, 2012, respectively.</div><div style="line-height:120%;text-align:justify;padding-left:36px;font-size:10pt;"> </div><div style="line-height:120%;text-align:justify;padding-left:36px;font-size:10pt;">As of June 29, 2013 and December 31, 2012, the amount of uncertain tax positions that will impact the Company's effective tax rate is approximately $13.8 million and $14.6 million, respectively. The difference between the total amount of uncertain tax positions and the amount that will impact the effective tax rate represents the federal tax effect of state tax items, items that offset temporary differences, and items that will result in the reduction of other tax assets. </div><div style="line-height:120%;text-align:justify;padding-left:36px;font-size:10pt;"> </div><div style="line-height:120%;text-align:justify;padding-left:36px;font-size:10pt;">As of June 29, 2013, the Company had approximately $4.2 million in unrecognized benefits relating to various state and foreign tax issues, for which the statute of limitations is expected to expire in 2013. During the first quarter of 2013, the Company reached a settlement related to certain state income tax matters.  As a result, the Company settled total uncertain tax positions of approximately $2.3 million and related interest of approximately $0.8 million for approximately $0.7 million.  The settlement resulted in a tax benefit in the first quarter of 2013 of approximately $1.6 million, net of related federal tax effect.</div><div style="line-height:120%;text-align:justify;padding-left:36px;font-size:10pt;"> </div><div style="line-height:120%;text-align:justify;padding-left:36px;font-size:10pt;">As of June 29, 2013 and December 31, 2012, the total amount of accrued interest related to uncertain tax positions was approximately $2.6 million and $2.8 million, respectively.  The Company accounts for interest and penalties related to uncertain tax positions as part of its provision for federal and state taxes.</div></div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 false0Income TaxesfalseIncome TaxesUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.nortek-inc.com/role/IncomeTaxes12