Income Taxes	9 Months Ended
Sep. 30, 2013
Income Taxes
Income Taxes	*17.* *Income Taxes* Refer to Note 1 within the footnotes to the consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012 for a discussion of the accounting policy related to income taxes. During interim periods, the Company calculates and reports an estimated annual effective income tax rate pursuant to ASC 740-270, “Income Taxes — Interim Reporting.” Three and Nine Months Ended September 30, 2013 The Company provided for a full valuation allowance against the net operating losses (“NOLs”) generated during the three and nine months ended September 30, 2013, resulting in no income tax benefit. The Company’s pre-tax federal NOL at September 30, 2013 is estimated to be approximately $135 million. In the event that the Company experiences an ownership change under Internal Revenue Code Section 382, the Company’s NOLs would be fully impaired (reduced nearly to zero). Income tax expense from continuing operations of approximately $0.1 million and $0.2 million for the three and nine months ended September 30, 2013, respectively, is due to interest expense on uncertain tax positions. Three and Nine Months Ended September 30, 2012 In the second quarter of 2012, the Company entered into a three-year cumulative loss position. This cumulative loss position, along with other evidence, merited the establishment of a valuation allowance against the deferred tax assets. During the three months ended September 30, 2012, the Company recorded an income tax benefit from continuing operations of approximately $2.2 million. The income tax benefit was attributable to an increase in the net value of the deferred tax assets. Such increase was due to the Company’s ability to carry-back realizable net operating losses to prior years. Income tax expense from continuing operations for the nine months ended September 30, 2012 was $22.7 million and was primarily due to the previously mentioned establishment of a valuation allowance against substantially all of the Company’s deferred tax assets, of which a substantial portion has been allocated to continuing operations.

Income Taxes

9 Months Ended

Sep. 30, 2013

17. Income Taxes

Refer to Note 1 within the footnotes to the consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012 for a discussion of the accounting policy related to income taxes. During interim periods, the Company calculates and reports an estimated annual effective income tax rate pursuant to ASC 740-270, “Income Taxes — Interim Reporting.”

Three and Nine Months Ended September 30, 2013

The Company provided for a full valuation allowance against the net operating losses (“NOLs”) generated during the three and nine months ended September 30, 2013, resulting in no income tax benefit. The Company’s pre-tax federal NOL at September 30, 2013 is estimated to be approximately $135 million. In the event that the Company experiences an ownership change under Internal Revenue Code Section 382, the Company’s NOLs would be fully impaired (reduced nearly to zero). Income tax expense from continuing operations of approximately $0.1 million and $0.2 million for the three and nine months ended September 30, 2013, respectively, is due to interest expense on uncertain tax positions.

Three and Nine Months Ended September 30, 2012

In the second quarter of 2012, the Company entered into a three-year cumulative loss position. This cumulative loss position, along with other evidence, merited the establishment of a valuation allowance against the deferred tax assets.

During the three months ended September 30, 2012, the Company recorded an income tax benefit from continuing operations of approximately $2.2 million. The income tax benefit was attributable to an increase in the net value of the deferred tax assets. Such increase was due to the Company’s ability to carry-back realizable net operating losses to prior years.

Income tax expense from continuing operations for the nine months ended September 30, 2012 was $22.7 million and was primarily due to the previously mentioned establishment of a valuation allowance against substantially all of the Company’s deferred tax assets, of which a substantial portion has been allocated to continuing operations.