Note 11 - Federal and State Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	(in thousands)
	December 31,
	2012			2011
Current deferred tax assets:
Accrued expenses not deductible until paid	$	3,885		$	2,766
Equity Incentive Plan		266			299
Revenue recognition		277			229
Allowance for doubtful accounts		162			161
Other		16			15
Total current deferred tax assets		4,606			3,470
Current deferred tax liabilities:
Prepaid expenses deductible when paid		(5,910	)		(5,163	)
Total current deferred tax liabilities		(5,910	)		(5,163	)
Net current deferred tax liabilities	$	(1,304	)	$	(1,693	)
Noncurrent deferred tax assets:
Non-compete agreement		41			63
Net operating loss carryforwards		16,452			12,551
Total noncurrent deferred tax assets		16,493			12,614
Noncurrent deferred tax liabilities:
Tax over book depreciation		(52,237	)		(57,612	)
Capitalized leases		(215	)		(157	)
Other		6			(38	)
Total noncurrent deferred tax liabilities		(52,446	)		(57,807	)
Net noncurrent deferred tax liabilities	$	(35,953	)	$	(45,193	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	(in thousands)
	Year Ended December 31,
	2012			2011
Current:
Federal	$	--		$	--
State		--			--
Total current		--			--
Deferred:
Federal		(7,943	)		(4,113	)
State		(1,646	)		(852	)
Total deferred		(9,589	)		(4,965	)
Total income tax (benefit) expense	$	(9,589	)	$	(4,965	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	(in thousands)
	Year Ended December 31,
	2012			2011
Income tax (benefit) expense at statutory federal rate	$	(9,268	)	$	(5,352	)
Federal income tax effects of:
State income tax expense		558			290
Per diem and other nondeductible meals and entertainment		748			900
Other		19			49
Federal income tax (benefit) expense		(7,943	)		(4,113	)
State income tax (benefit) expense		(1,646	)		(852	)
Total income tax (benefit) expense	$	(9,589	)	$	(4,965	)
Effective tax rate		35.2	%		31.5	%