Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Significant components of net deferred tax assets and net deferred tax liabilities

Deferred taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities used for financial reporting purposes and the amounts used for income tax purposes.  Significant components of the net deferred tax assets and net deferred tax liabilities as reflected on the Consolidated Balance Sheets are as follows:

	December 31,
	2012			2011
	(in thousands)
Deferred tax liabilities:
Prepaid assets	$	(6,929	)	$	(9,268	)
Depreciation		(8,580	)		(8,616	)
Software development costs		(3,104	)		(2,858	)
Amortization		—			(1,210	)
Total deferred tax liabilities		(18,613	)		(21,952	)
Deferred tax assets:
Accrued incentive compensation		4,896			3,877
Net operating loss carryforward		2,057			2,290
Workers' compensation accruals		5,079			3,744
Accrued rent		1,033			1,132
Stock-based compensation		3,114			2,908
Other		645			610
Total deferred tax assets		16,824			14,561
Valuation allowance		—			(148	)
Total net deferred tax assets		16,824			14,413
Net deferred tax liabilities	$	(1,789	)	$	(7,539	)
Net current deferred tax assets	$	7,211		$	3,233
Net noncurrent deferred tax liabilities		(9,000	)		(10,772	)
	$	(1,789	)	$	(7,539	)

Components of income tax expense

The components of income tax expense are as follows:

	Year ended December 31,
	2012			2011			2010
	(in thousands)
Current income tax expense:
Federal	$	29,280		$	16,816		$	12,668
State		4,351			3,535			1,734
Total current income tax expense		33,631			20,351			14,402
Deferred income tax (benefit) expense:
Federal		(5,363	)		47			1,033
State		(380	)		(93	)		146
Total deferred income tax (benefit) expense		(5,743	)		(46	)		1,179
Total income tax expense	$	27,888		$	20,305		$	15,581

Reconciliation of income tax expense

The reconciliation of income tax expense computed at U.S. federal statutory tax rates to the reported income tax expense from continuing operations is as follows:

	Year ended December 31,
	2012			2011			2010
	(in thousands)
Expected income tax expense at 35%	$	23,901		$	17,770		$	13,307
State income taxes, net of federal benefit		2,497			2,249			1,273
Nondeductible expenses		1,663			904			1,092
Research and development credit		—			(558	)		––­­­­
Other, net		(173	)		(60	)		(91	)
Reported total income tax expense	$	27,888		$	20,305		$	15,581