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Income Taxes (Tables)
 6 Months Ended
Jun. 30, 2013
Income Tax Disclosure [Abstract]  
Schedule of Effective Income Tax Rate Reconciliation
Set forth below is a reconciliation of the components that caused the Company's provision for income taxes (including the income statement line item "Increase/decrease in income tax benefit payable to former stockholder") to differ from amounts computed by applying the U.S. Federal statutory rate of 35% for the three and six months ended June 30, 2013 and 2012.
 
Three Months Ended
 
Six Months Ended
 
June 30,
 
June 30,
 
2013
 
2012
 
2013
 
2012
Provision for income taxes (combined with increase/decrease in income tax benefit payable to former stockholder)(1)
 
 
 
 
 
 
 
U.S. Federal statutory rate
35.0
 %
 
35.0
 %
 
35.0
 %
 
35.0
 %
U.S. state taxes, net of Federal benefit
(1.7
)
 
(4.1
)
 
(1.9
)
 
(1.4
)
Export sales exclusion/manufacturer's deduction(2)
(0.7
)
 
(3.3
)
 
0.8

 
(3.1
)
Research and development credit(2)
(1.8
)
 
—

 
(6.1
)
 
—

Federal energy tax credit(3)
(2.0
)
 
—

 
(2.1
)
 
—

Executive compensation
3.2

 
0.9

 
3.2

 
0.6

Tax differential on foreign earnings
(0.3
)
 
2.7

 
(0.3
)
 
1.5

Other
0.3

 
(0.8
)
 
0.4

 
—

Effective tax rate (combined with increase/decrease in income tax benefit payable to former stockholder)(1)
32.0
 %
 
30.4
 %
 
29.0
 %
 
32.6
 %
Less: change in income tax benefit payable to former stockholder(1):

 

 
 
 
 
U.S. state taxes, net of Federal benefit
—

 
(0.1
)
 
—

 
(0.2
)
Export sales exclusion/manufacturer's deduction(2)
0.4

 
3.1

 
(1.0
)
 
2.9

Other
(1.5
)
 
(1.5
)
 
(1.6
)
 
(1.5
)
Total change in income tax benefit payable to former stockholder(1)
(1.1
)%
 
1.5
 %
 
(2.6
)%
 
1.2
 %
Effective tax rate
30.9
 %
 
31.9
 %
 
26.4
 %
 
33.8
 %
  ____________________
(1) 
As a result of a partial increase in the tax basis of the Company's tangible and intangible assets attributable to transactions entered into by affiliates controlled by a former stockholder at the time of the Company's 2004 initial public offering, the Company may pay reduced tax amounts to the extent it generates sufficient taxable income in the future. The Company is obligated to remit to an affiliate of the former stockholder 85% of any realized cash savings in U.S. Federal income tax, California franchise tax and certain other related tax benefits. Refer to the Company's 2012 Form 10-K for a more detailed description.
(2) 
The American Taxpayer Relief Act of 2012 (the "Act"), enacted on January 2, 2013, included extensions to many expiring corporate income tax provisions. The Act included a two-year extension of research and development credits and other federal tax incentives, which are to be retroactively applied beginning with January 1, 2012 and ending on December 31, 2013. The Company recognized the effects of the retroactive changes in its results for the three months ended March 31, 2013 (the period of enactment).
(3) 
The Company's policy for accounting for investment tax credits is to recognize the income tax benefit in the year that the credit is generated.