INCOME TAXES (Tables)

12 Months Ended

Dec. 27, 2013

Schedule of components of income tax expense

The provision for income taxes is comprised of the following (in millions):



	2013			2012		2011
Current taxes:
Federal	$	14.2		$	14.9	$	16.3
State	5.1			2.7		2.9
Foreign	0.5			0.3		0.4
Total current taxes	19.8			17.9		19.6
Deferred taxes:
Federal	(2.8		)	2.7		(1.3		)
State	(1.0		)	0.4		0.1
Foreign	—			—		0.1
Total deferred taxes	(3.8		)	3.1		(1.1		)
Provision for income taxes	$	16.0		$	21.0	$	18.5

Schedule of income tax reconciliation

The items accounting for the difference between income taxes computed at the statutory federal income tax rate and income taxes reported in the Consolidated Statements of Operations & Comprehensive Income are as follows (in millions except percentages):



	2013			%		2012			%		2011			%
Income tax expense based on statutory rate	$	21.3		35.0	%	$	19.1		35.0	%	$	17.2		35.0	%
Increase (decrease) resulting from:
State income taxes, net of federal benefit	2.5			4.2	%	1.8			3.3	%	1.9			3.9	%
Tax credits, net	(10.8		)	(17.7	)%	(1.9		)	(3.5	)%	(3.5		)	(7.2	)%
Nondeductible/nontaxable items	2.1			3.5	%	2.3			4.2	%	2.9			5.8	%
Other, net	0.9			1.3	%	(0.3		)	(0.6	)%	—			0.1	%
Total taxes on income	$	16.0		26.3	%	$	21.0		38.4	%	$	18.5		37.6	%

Schedule of deferred tax assets and liabilities

The components of deferred tax assets and liabilities were as follows (in millions):



	December 27, 2013			December 28, 2012
Deferred tax assets:
Allowance for doubtful accounts	$	2.2		$	2.0
Workers’ compensation claims reserve	10.4			10.1
Accounts payable and other accrued expenses	2.2			2.4
Net operating loss and tax credits carry-forwards	1.1			0.6
Accrued wages and benefits	6.8			5.9
Deferred compensation	2.2			1.5
Other	1.0			0.5
Total	25.9			23.0
Valuation allowance	(0.8		)	(0.6		)
Total deferred tax asset, net of valuation allowance	25.1			22.4
Deferred tax liabilities:
Prepaid expenses, deposits and other current assets	(1.7		)	(1.6		)
Depreciation and amortization	(10.4		)	(11.9		)
Other	(1.2		)	(0.9		)
Total deferred tax liabilities	(13.3		)	(14.4		)
Net deferred tax asset, end of year	11.8			8.0
Net deferred tax asset, current	7.6			5.4
Net deferred tax asset, non-current	$	4.2		$	2.6

Schedule of unrecognized tax benefits activity

The following table summarizes the activity related to our unrecognized tax benefits (in millions):



	2013			2012			2011
Balance, beginning of fiscal year	$	1.9		$	1.7		$	1.6
Increases for tax positions related to the current year	0.4			0.5			0.3
Reductions due to lapsed statute of limitations	(0.3		)	(0.3		)	(0.2		)
Balance, end of fiscal year	$	2.0		$	1.9		$	1.7