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Schedule of Effective Income Tax Rate Reconciliation (Parenthetical) (Detail) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Components Of Income Tax Expense Benefit [Line Items]    
Deferred tax benefit related to APB 23 assertion $ 4,023  
Puerto Rico tax rate 30.00% 39.00%
Rate Change 1,743 [1]  
LAMAR MEDIA CORP
   
Components Of Income Tax Expense Benefit [Line Items]    
Deferred tax benefit related to APB 23 assertion 4,023  
Puerto Rico tax rate 30.00% 39.00%
Rate Change $ 1,743 [2]  
[1] In 2011, the "Internal Revenue Code for a New Puerto Rico" was signed into law. Under the enacted legislation, the Puerto Rico corporate income tax rate was lowered from 39% to 30%. As a result, a non-cash charge of $1,743 to income tax expense was recorded for the reduction of the Puerto Rico net deferred tax asset.
[2] During the current year, the "Internal Revenue Code for a New Puerto Rico" was signed into law. Under the enacted legislation, the Puerto Rico corporate income tax rate was lowered from 39% to 30%. As a result, $1,743 of income tax expense was recorded for the Puerto Rico tax rate change.