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Income Taxes
9 Months Ended
Sep. 30, 2012
Income Taxes [Abstract]  
Income Taxes
12.  Income Taxes

The Company's effective tax rates for the three months ended September 30, 2012 and 2011 were each (7.9%) and for the nine months ended September 30, 2012 and 2011 were (7.7%) and (4.1%), respectively.  The effective rates are reflective of the Company's decision to record a valuation allowance against the deferred tax benefit for the three and nine months ended September 30, 2012 and 2011.   The Company concluded that the additional benefits generated during the period did not meet the more likely than not criteria for realization.  The conclusion was determined solely based on the reversal of current timing differences and did not consider future taxable income to be generated by the Company, as required under generally accepted accounting principles.  The Company continues to maintain that the deferred tax assets recorded as of December 31, 2011, primarily related to net operating losses generated prior to December 31, 2011, are more likely than not to be realized based on the reversal of deferred tax liabilities recorded as of December 31, 2011.  The difference in the effective rate for the nine month periods ended September 30, 2012 and 2011 was primarily due to the impact of tax credits recorded in the nine months ended September 30, 2011.

The Company recorded additional interest charges related to its tax contingency reserve for the nine months ended September 30, 2012.  Tax returns for years 2008 through 2011 are subject to future examination by tax authorities.  The Company's consolidated federal income tax return for 2010 is currently under audit by the Internal Revenue Service.  In addition, certain tax returns are open from 2000 through 2007 to the extent of the net operating losses generated during those periods.