Income Taxes	6 Months Ended
Jun. 30, 2014
Income Taxes	Note 13. Income Taxes The Company’s effective tax rate was 37.0% and 2.4% for the three months ended June 30, 2013 and 2014, respectively, and 36.7% and 0.4% for the six months ended June 30, 2013 and 2014, respectively. In determining the quarterly provision for income taxes, management uses an actual year to date effective tax rate. The effect of significant discrete items is separately recognized in the quarter in which such items occur. Significant factors that could affect the annual effective tax rate include management’s assessment of certain tax matters, the location and amount of taxable earnings, changes in certain non-deductible expenses and expected credits. In assessing the ability to realize deferred tax assets, the Company considers whether it is more likely than not that some portion or all of its deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which these temporary differences become deductible. A valuation allowance has been provided to reduce the deferred tax assets to an amount management believes is more likely than not to be realized. Expected realization of deferred tax assets for which a valuation allowance has not been recognized is based upon the reversal of existing taxable temporary differences. During the six months ended June 30, 2014 the Company recorded a valuation allowance against net operating losses generated from the results of operations; the remaining income tax expense of $0.1 million for both the three and six months ended June 30, 2014 relates to state income tax. The valuation allowance totaled $17.6 million and $23.0 million as of December 31, 2013 and June 30, 2014, respectively, and relates to deferred tax assets associated with certain federal and state net operating loss carryforwards. In the first quarter of 2014, the Company received a “no change” notice from the Internal Revenue Service related to the tax period ended 2011 audit of Multiband and therefore released $2.1 million of related reserves for uncertain tax positions. The release of these reserves was recorded as a reduction of net operating losses. The statute of limitations will expire for $2.3 million of the Company’s reserves for uncertain tax positions within the next six months.

Note 13. Income Taxes

The Company’s effective tax rate was 37.0% and 2.4% for the three months ended June 30, 2013 and 2014, respectively, and 36.7% and 0.4% for the six months ended June 30, 2013 and 2014, respectively. In determining the quarterly provision for income taxes, management uses an actual year to date effective tax rate. The effect of significant discrete items is separately recognized in the quarter in which such items occur. Significant factors that could affect the annual effective tax rate include management’s assessment of certain tax matters, the location and amount of taxable earnings, changes in certain non-deductible expenses and expected credits.

In assessing the ability to realize deferred tax assets, the Company considers whether it is more likely than not that some portion or all of its deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which these temporary differences become deductible. A valuation allowance has been provided to reduce the deferred tax assets to an amount management believes is more likely than not to be realized. Expected realization of deferred tax assets for which a valuation allowance has not been recognized is based upon the reversal of existing taxable temporary differences. During the six months ended June 30, 2014 the Company recorded a valuation allowance against net operating losses generated from the results of operations; the remaining income tax expense of $0.1 million for both the three and six months ended June 30, 2014 relates to state income tax. The valuation allowance totaled $17.6 million and $23.0 million as of December 31, 2013 and June 30, 2014, respectively, and relates to deferred tax assets associated with certain federal and state net operating loss carryforwards.

In the first quarter of 2014, the Company received a “no change” notice from the Internal Revenue Service related to the tax period ended 2011 audit of Multiband and therefore released $2.1 million of related reserves for uncertain tax positions. The release of these reserves was recorded as a reduction of net operating losses. The statute of limitations will expire for $2.3 million of the Company’s reserves for uncertain tax positions within the next six months.