Income Taxes	9 Months Ended
Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	5. Income Taxes We are calculating our effective income tax rate using a year-to-date income tax calculation, with the exception of one of our Puerto Rico subsidiaries for which we calculate the income tax expense based on our projected effective tax rate. In assessing the realizability of the deferred tax assets, management considers whether it is more likely than not that some portion or the entire deferred tax assets will not be realized. The ultimate realization of the deferred tax assets is dependant upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. Due to an unexpected operating loss reported in Q3 2015, management decided to revise its projections used to determine the realizability of the deferred tax asset on the net operating loss carryforward (NOL DTA). Based upon the projections for future net operating losses over the periods in which the NOL DTAs are expected to be realizable, management believes it is more likely than not that SBS of Puerto Rico, Inc. will not realize such deferred tax assets at September 30, 2015. Accordingly, an increase in the valuation allowance of $2.1 million was recorded in Q3 2015. Our income tax expense differs from the statutory federal tax rate of 35% and related statutory state tax rates primarily due to the change in the valuation allowance on substantially all of our deferred tax assets. The valuation allowance at the beginning of the year was adjusted as a result of a change in expected realization of the deferred tax assets on the NOL DTA for SBS of Puerto Rico, Inc. of approximately $5.3 million. We file federal, state and local income tax returns in the United States and Puerto Rico. The tax years that remain subject to assessment of additional liabilities by the United States federal tax authorities are 2012 through 2014. The tax years that remain subject to assessment of additional liabilities by state, local, and Puerto Rico tax authorities are 2011 through 2014. From time to time, we have been and are subject to certain legal proceedings and claims that have arisen in the ordinary course of business, including an audit by a State tax authority (the “State”) for the income tax years from December 31, 2007 through 2009, which was settled and closed during Q2 2015. The State audit did not result in a significant impact, as our tax positions were substantially sustained. The State audit resulted in an additional tax liability of approximately $0.1 million, plus interest, related to capital taxes and not based on income. We do not anticipate the result of this audit to impact subsequent open tax years with the State, and thus have not set up a reserve. Based on our evaluation, we have concluded that there are no significant uncertain tax positions requiring recognition in our consolidated financial statements as of September 30, 2015 and December 31, 2014.

5. Income Taxes

We are calculating our effective income tax rate using a year-to-date income tax calculation, with the exception of one of our Puerto Rico subsidiaries for which we calculate the income tax expense based on our projected effective tax rate. In assessing the realizability of the deferred tax assets, management considers whether it is more likely than not that some portion or the entire deferred tax assets will not be realized. The ultimate realization of the deferred tax assets is dependant upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. Due to an unexpected operating loss reported in Q3 2015, management decided to revise its projections used to determine the realizability of the deferred tax asset on the net operating loss carryforward (NOL DTA). Based upon the projections for future net operating losses over the periods in which the NOL DTAs are expected to be realizable, management believes it is more likely than not that SBS of Puerto Rico, Inc. will not realize such deferred tax assets at September 30, 2015. Accordingly, an increase in the valuation allowance of $2.1 million was recorded in Q3 2015.

Our income tax expense differs from the statutory federal tax rate of 35% and related statutory state tax rates primarily due to the change in the valuation allowance on substantially all of our deferred tax assets. The valuation allowance at the beginning of the year was adjusted as a result of a change in expected realization of the deferred tax assets on the NOL DTA for SBS of Puerto Rico, Inc. of approximately $5.3 million.

We file federal, state and local income tax returns in the United States and Puerto Rico. The tax years that remain subject to assessment of additional liabilities by the United States federal tax authorities are 2012 through 2014. The tax years that remain subject to assessment of additional liabilities by state, local, and Puerto Rico tax authorities are 2011 through 2014.

From time to time, we have been and are subject to certain legal proceedings and claims that have arisen in the ordinary course of business, including an audit by a State tax authority (the “State”) for the income tax years from December 31, 2007 through 2009, which was settled and closed during Q2 2015. The State audit did not result in a significant impact, as our tax positions were substantially sustained. The State audit resulted in an additional tax liability of approximately $0.1 million, plus interest, related to capital taxes and not based on income. We do not anticipate the result of this audit to impact subsequent open tax years with the State, and thus have not set up a reserve.

Based on our evaluation, we have concluded that there are no significant uncertain tax positions requiring recognition in our consolidated financial statements as of September 30, 2015 and December 31, 2014.