Note 10 - Federal and State Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

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

	(in thousands)
	Year Ended December 31,
	2013			2012
Current deferred tax assets:
Accrued expenses not deductible until paid	$	7,648		$	3,885
Equity Incentive Plan		282			266
Revenue recognition		330			277
Allowance for doubtful accounts		234			162
Other		452			16
Total current deferred tax assets		8,946			4,606
Current deferred tax liabilities:
Prepaid expenses deductible when paid		(6,159	)		(5,910	)
Total current deferred tax liabilities		(6,159	)		(5,910	)
Net current deferred tax assets (liabilities)	$	2,787		$	(1,304	)
Noncurrent deferred tax assets:
Non-compete agreement		18			41
Net operating loss carry forwards		6,052			16,452
Total noncurrent deferred tax assets		6,070			16,493
Noncurrent deferred tax liabilities:
Tax over book depreciation		(41,041	)		(52,237	)
Capitalized leases		(71	)		(215	)
Other		3			6
Total noncurrent deferred tax liabilities		(41,109	)		(52,446	)
Net noncurrent deferred tax liabilities	$	(35,039	)	$	(35,953	)

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

	(in thousands)
	Year Ended December 31,
	2013			2012
Current:
Federal	$	786		$	--
State		--			--
Total current		786			--
Deferred:
Federal		(4,093	)		(7,943	)
State		(681	)		(1,646	)
Total deferred		(4,774	)		(9,589	)
Total income tax (benefit) expense	$	(3,988	)	$	(9,589	)

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

	(in thousands)
	Year Ended December 31,
	2013			2012
Income tax (benefit) expense at statutory federal rate	$	(4,453	)	$	(9,268	)
Federal income tax effects of:
State income tax expense		231			558
Per diem and other nondeductible meals and entertainment		875			748
Other		40			19
Federal income tax benefit		(3,307	)		(7,943	)
State income tax benefit		(681	)		(1,646	)
Total income tax benefit	$	(3,988	)	$	(9,589	)
Effective tax rate		30.4	%		35.2	%