Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Components of Income Tax Expense (Benefit)

The components of income tax expense (benefit) are as follows:

	Year Ended December 31,
	2013		2012			2011
Current:
Federal	$	40,949	$	36,367		$	7,323
State		5,540		7,462			2,715
		46,489		43,829			10,038
Deferred:
Federal		4,209		(448	)		18,125
State		898		32			2,679
		5,107		(416	)		20,804
Tax expense recorded as an increase of paid-in capital		4,588		564			140
	$	56,184	$	43,977		$	30,982

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income tax computed at the U.S. statutory rate to the effective income tax rate is as follows:

	Year Ended December 31,
	2013			2012			2011
Statutory U.S. federal income tax rate		35.0	%		35.0	%		35.0	%
State income taxes, net of federal tax benefit		5.5			5.9			5.5
State tax credits, net of federal effect		(1.8	)		(1.6	)		(1.2	)
Nondeductible expenses		0.3			0.2			0.2
Other		(0.2	)		(0.7	)		(1.5	)
Effective income tax rate		38.8	%		38.8	%		38.0	%

Significant Components of Deferred Income Tax Assets and Liabilities

Significant components of the Company’s deferred income tax assets and liabilities are as follows:

	As of December 31,
	2013			2012
Current deferred tax asset (liability):
Accounts receivable allowance for doubtful accounts	$	3,870		$	3,321
State taxes		(234	)		(741	)
Estimated litigation loss and regulatory reserves		16			1,588
Other		1,507			1,313
Current deferred tax asset		5,159			5,481
Non-current deferred tax asset (liability):
Depreciation and leases		(24,711	)		(21,774	)
Share-based compensation		7,987			8,294
Deferred rent		2,290			2,642
Intangibles		2,504			3,384
Other		98			409
Non-current deferred tax liability		(11,832	)		(7,045	)
Net deferred tax liability	$	(6,673	)	$	(1,564	)

Reconciliation of Unrecognized Tax Benefits

The reconciliation of the beginning and ending balance of unrecognized tax benefits at December 31 is as follows:

	2013		2012
Unrecognized tax benefits, beginning of year	$	—	$	845
Tax positions taken during the current year
Increases		—		—
Decreases		—		—
Tax positions taken during a prior year
Increases		—		214
Decreases		—		(5	)
Decreases for settlements during the period		—		(1,054	)
Reductions for lapses of applicable statute of limitations		—		—
Unrecognized tax benefits, end of year	$	—	$	—