INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Income before Income Tax, Domestic and Foreign

The domestic and foreign components of income before provision for income taxes were as follows (in thousands):



	For the Year Ended December 31,
	2013		2012		2011
Domestic	$	85,775	$	90,240	$	128,201
Foreign	58,110		37,490		56,477
Total	$	143,885	$	127,730	$	184,678

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes consisted of the following (in thousands):



	For the Year Ended December 31,
	2013		2012			2011
Current:
Federal (i)	$	5,264	$	(29,401	)	$	16,285
State	5,006		(10,736		)	6,002
Foreign	6,930		4,030			(2,697		)
	17,200		(36,107		)	19,590
Deferred
Federal	20,574		23,521			22,455
State	2,074		2,865			2,710
Foreign	8,471		7,777			12,671
	31,119		34,163			37,836
Net provision (benefit) for income taxes	$	48,319	$	(1,944	)	$	57,426

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(i)	The 2012 benefit includes a decrease in unrecognized tax benefits of $52.4 million (net of interest and penalties of $29.3 million) resulting from expiring statute of limitation periods related to an historical Canadian debt restructuring transaction.

Schedule of Effective Income Tax Rate Reconciliation

The effective income tax rate varied from the amount computed using the statutory federal income tax rate as follows (in thousands):



	For the Year Ended December 31,
	2013			2012			2011
Tax expense at US statutory rate	$	50,360		$	44,705		$	64,637
State income taxes, net of federal benefit	4,052			3,526			5,788
Foreign rate differential	(10,478		)	(8,607		)	(10,229		)
Non-deductible transaction costs	657			2,229			416
Uncertain tax position releases	(4,010		)	(52,424		)	(6,156		)
Uncertain tax position interest and penalties	457			1,658			2,240
Other	7,281			6,969			730
Net provision (benefit) for income taxes	$	48,319		$	(1,944	)	$	57,426

Schedule of Deferred Tax Assets and Liabilities

The components of the total net deferred tax assets and liabilities at December 31, 2013 and 2012 were as follows (in thousands):



	2013			2012 (As Adjusted)
Deferred tax assets:
Workers compensation accrual	$	11,825		$	10,772
Provision for doubtful accounts	7,370			5,913
Closure, post-closure and remedial liabilities	53,302			54,941
Accrued expenses	19,671			19,198
Accrued compensation	5,681			2,506
Net operating loss carryforwards(1)	77,700			95,366
Tax credit carryforwards(2)	29,985			31,932
Uncertain tax positions accrued interest and federal benefit	1,949			2,200
Stock-based compensation	1,159			844
Other	2,170			2,570
Total deferred tax assets	210,812			226,242
Deferred tax liabilities:
Property, plant and equipment	(225,271		)	(215,581		)
Permits and other intangible assets	(159,223		)	(160,531		)
Total deferred tax liabilities	(384,494		)	(376,112		)
Total net deferred tax liability before valuation allowance	(173,682		)	(149,870		)
Less valuation allowance	(29,726		)	(26,325		)
Net deferred tax liabilities	$	(203,408	)	$	(176,195	)

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(1)	As of December 31, 2013, the net operating loss carryforwards included (i) state net operating loss carryovers of $219.0 million which will begin to expire in 2014, (ii) federal net operating loss carryforwards of $163.0 million which will begin to expire in 2025, and (iii) foreign net operating loss carryforwards of $49.0 million which will begin to expire in 2014.


(2)	As of December 31, 2013, the foreign tax credit carryforwards of $30.0 million will expire between 2014 and 2023.

Summary of Income Tax Contingencies

The changes to unrecognized tax benefits (excluding related penalties and interest) from January 1, 2011 through December 31, 2013, were as follows (in thousands):



	2013			2012			2011			Description
Unrecognized tax benefits as of January 1	$	3,543		$	36,217		$	39,709
Gross adjustments in tax positions	210			—			(302		)	Additional Canadian liabilities
Gross increases due to current year acquisitions	—			2,652			376			Additional U.S. and Canadian liabilities
Settlements	—			—			(75		)	Required payments
Expiration of statute of limitations	(2,843		)	(35,328		)	(3,436		)	U.S. and Canadian
Foreign currency translation	394			2			(55		)	Currency translation adjustment
Unrecognized tax benefits as of December 31	$	1,304		$	3,543		$	36,217

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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