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Income Taxes
9 Months Ended
Sep. 30, 2015
Income Tax Disclosure [Abstract]  
Income Tax Disclosure
INCOME TAXES

We evaluate and update our estimated annual effective income tax rate on a quarterly basis based on current and forecasted operating results and tax laws. Consequently, based upon the mix and timing of our actual earnings compared to annual projections, our effective tax rate may vary quarterly and may make quarterly comparisons not meaningful. A tax expense or benefit unrelated to the current year income or loss is recognized in its entirety as a discrete item of tax in the period identified. The quarterly income tax provision is generally comprised of tax expense on income or benefit on loss at the most recent estimated annual effective tax rate, adjusted for the effect of discrete items.

The effective tax rate for continuing operations for the three and nine months ended September 30, 2015 was a 33.8% and 36.3% benefit on loss, respectively, compared to a 39.6% and 40.5% provision on income for the three and nine months ended September 30, 2014, respectively.

The effective tax rates for the three and nine months ended September 30, 2015 include discrete tax expense of $0.3 million. This discrete tax expense arose based upon the final actual 2014 tax return expense differing from the previous year’s estimated tax provision amount and the loss of a state deferred tax asset due to ceasing operations within that state. The effective rate for the three and nine months ended September 30, 2015 would have been 34.2% and 36.5%, respectively, without the inclusion of discrete items. This effective rate is based upon a full year forecasted tax benefit on loss and is greater than the statutory rate, primarily due to state taxes, percentage depletion and domestic production deduction, partially offset by nondeductible expenses that consist primarily of officers' compensation and government lobbying expenses.

The effective tax rates for the three and nine months ended September 30, 2014 include discrete tax expense of $0.6 million. This discrete tax expense arose based upon the final actual 2013 tax return expense differing from the previous year’s estimated tax provision amount. The effective rate for the three and nine months ended September 30, 2014 would have been 38.8% and 38.9%, respectively, without the inclusion of discrete items. This effective tax rate is based upon a full year forecasted tax provision on income and is greater than the statutory rate primarily due to state taxes and nondeductible officers' compensation, partially offset by percentage depletion and domestic production deduction.

As of September 30, 2015, we had no liability for unrecognized tax benefits. As of the date of this report, we are current with our income tax filings in all applicable state jurisdictions and are not currently under any state income tax examinations. We continue voluntary participation in the Internal Revenue Service’s ("IRS") Compliance Assurance Program for the 2014 and 2015 tax years. We have received a partial acceptance “no change” notice from the IRS for our filed 2014 federal tax return and expect to receive a full acceptance notice after the IRS’s post filing review is completed.