(11) Income Taxes

For the years ended December 27, 2014, December 28, 2013 and December 31, 2012, income taxes consisted of the following:


	2014			2013			2012
Provision for income taxes:
Current	$	(905	)	$	1,761		$	(452	)
Deferred		(6,078	)		(4,408	)		(3,468	)

Income tax benefit	$	(6,983	)	$	(2,647	)	$	(3,920	)

The effective tax rate on pre-tax income differs from the U.S. statutory rate due to the following:


	2014			2013			2012
Income tax benefit at federal statutory tax rate	$	(4,643	)	$	(37,160	)	$	(19,074	)
Less: Income tax benefit at federal statutory tax rate for LLC entities		(2,272	)		32,801			16,167
State and local income taxes		(224	)		130			(90	)
Depletion expense		(129	)		(411	)		(377	)
Goodwill impairment		—			1,046			—
Effective rate change		(241	)		—			(532	)
Valuation allowance		1,693			729			36
Impact of international operations		(73	)		—			—
Prior year true-up adjustments and amended returns		(624	)		—			—
Other		(470	)		218			(50	)

Income tax benefit	$	(6,983	)	$	(2,647	)	$	(3,920	)

The following table summarizes the components of the net deferred income tax liability as December 27, 2014 and December 28, 2013:


	2014			2013
Deferred tax (liabilities) assets:
Accelerated depreciation	$	(40,141	)	$	(33,146	)
Mining reclamation reserve		2,180			1,502
Net operating loss		7,106			2,227
Capital losses on securities		—			997
Net intangible assets		(1,072	)		(607	)
Inventory purchase accounting adjustments		1,275			1,288
Working capital (e.g., accrued compensation, prepaid assets)		(10	)		1,655

Deferred tax liabilities, net		(30,662	)		(26,084	)
Less valuation allowance on loss carryforwards		(2,523	)		(1,826	)

Total	$	(33,185	)	$	(27,910	)


Deferred tax balances are included in the consolidated balance sheets under the following captions:
Other current assets	$	1,167		$	2,316
Other noncurrent liabilities		(34,352	)		(30,226	)

Total	$	(33,185	)	$	(27,910	)

In assessing the realizability of deferred tax assets as of December 27, 2014 and December 28, 2013, management considered whether it was more likely than not that some portion or all of the 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 those temporary differences become deductible (including the effect of available carryback and carryforward periods), projected future taxable income and tax-planning strategies in making this assessment. Management anticipates the deferred income tax asset related to net operating losses will not be fully utilized before their expiration in 2034; therefore, a valuation allowance has been recorded as of December 27, 2014 and December 28, 2013. At December 27, 2014, the Company has net operating loss carryforwards for federal and state income tax purposes of $18.9 million and $0.8 million, respectively, which are available to offset future federal and state taxable income, if any, through 2033.

Summit Materials does not have any uncertain tax positions as of December 27, 2014. Tax years from 2011 to 2014 remain open and subject to audit by federal and state tax authorities. No income tax expense or benefit was recognized in other comprehensive loss in 2014, 2013 or 2012.