Income Taxes (Tables)

12 Months Ended

Dec. 27, 2014

Income Tax Disclosure [Abstract]

Components of Income Tax Benefit

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	)

Schedule of Income Tax Benefit

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	)

Components of Net Deferred Income Tax Liability

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	)