Note 12. Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense

				Transition Period						Fiscal Year
	2015			2014			2013			2014			2013
							(Unaudited)
Current:
Federal	$	2,866		$	752		$	2,352		$	571		$	506
State		2,022			889			475			477			1,748
Deferred		(26,476	)		52,909			6,623			9,164			72,035
Total income taxes	$	(21,588	)	$	54,550		$	9,450		$	10,212		$	74,289
Reconciliation of effective income tax:
Tax at U.S. statutory rates (35%)	$	(13,100	)	$	50,960		$	9,940		$	13,656		$	75,762
State income taxes, net of federal benefit		(1,973	)		4,186			840			1,369			5,043
Federal income tax credits		(4,837	)		(995	)		(960	)		(4,298	)		(4,249	)
Tax attributed to noncontrolling interests		—			—			—			—			(666	)
Dividends received deduction		(6,142	)		(341	)		(880	)		(3,650	)		(2,647	)
Valuation allowance		919			499			180			985			—
Foreign tax rate differences		3,180			606			371			1,993			—
Other		365			(365	)		(41	)		157			1,046
Total income taxes	$	(21,588	)	$	54,550		$	9,450		$	10,212		$	74,289

Schedule of Effective Income Tax Rate Reconciliation

				Transition Period						Fiscal Year
	2015			2014			2013			2014			2013
							(Unaudited)
Reconciliation of effective income tax:
Tax at U.S. statutory rates (35%)	$	(13,100	)	$	50,960		$	9,940		$	13,656		$	75,762
State income taxes, net of federal benefit		(1,973	)		4,186			840			1,369			5,043
Federal income tax credits		(4,837	)		(995	)		(960	)		(4,298	)		(4,249	)
Tax attributed to noncontrolling interests		—			—			—			—			(666	)
Dividends received deduction		(6,142	)		(341	)		(880	)		(3,650	)		(2,647	)
Valuation allowance		919			499			180			985			—
Foreign tax rate differences		3,180			606			371			1,993			—
Other		365			(365	)		(41	)		157			1,046
Total income taxes	$	(21,588	)	$	54,550		$	9,450		$	10,212		$	74,289

Schedule of Unrecognized Tax Benefits

September 26, 2012		$	746
Gross increases – current period tax positions			25
Gross decreases – prior period tax positions			(6)
Lapse of statute of limitations			(62)
September 25, 2013			703
Gross increases – current period tax positions			37
Gross decreases – prior period tax positions			(1)
Lapse of statute of limitations			(356)
September 24, 2014			383
Gross increases – current period tax positions			4
Gross decreases – prior period tax positions			-
Lapse of statute of limitations	-
December 31, 2014			387
Gross increases – current period tax positions			179
Gross increases – prior period tax positions			15
Gross decreases – prior period tax positions			(6)
Lapse of statute of limitations			(197)
December 31, 2015		$	378

Schedule of Deferred Tax Assets and Liabilities

	December 31,
	2015			2014
Deferred tax assets:
Insurance reserves	$	2,878		$	3,394
Compensation accruals		1,610			1,321
Gift card accruals		2,981			790
Net operating loss credit carryforward		3,444			2,525
Valuation allowance on net operating losses		(3,384	)		(2,465	)
Income tax credit carryforward		4,344			3,914
Other		1,642			3,085
Total deferred tax assets		13,515			12,564
Deferred tax liabilities:
Investments		115,545			141,713
Fixed asset basis difference		6,311			4,621
Goodwill and intangibles		3,526			4,943
Total deferred tax liabilities		125,382			151,277
Net deferred tax liability		(111,867	)		(138,713	)
Less current portion		13,263			12,019
Long-term liability	$	(125,130	)	$	(150,732	)