Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

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

The components of income tax expense included in our consolidated statements of operations were as follows:

	Year Ended December 31,
	2013			2012			2011
	(In thousands)
Current:
Federal	$	11,880		$	21,322		$	29,583
State	1,116			1,805			2,096
Current income tax expense	12,996			23,127			31,679
Deferred:
Federal	$	6,776		5,931			251
State	(1,312		)	(139		)	—
Deferred income tax expense	5,464			5,792			251
Income tax expense	$	18,460		$	28,919		$	31,930

Recon of fed tax rate and actual income tax expense

:

	Year Ended December 31,
	2013		2012		2011
U.S. federal statutory tax rate	35.0	%	35.0	%	35.0	%
State income taxes, net of federal benefit	(0.2	)	1.9		1.6
General business credits	(2.3	)	(0.4	)	—
Employee stock-based compensation	1.4		1.4		1.2
Other	1.2		0.3		0.2
Effective tax rate	35.1	%	38.2	%	38.0	%

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

The tax effects of temporary difference that give rise to significant portions of our deferred tax assets and liabilities were as follows:

	December 31,
	2013			2012
	(In thousands)
Deferred tax assets:
Net operating loss carryforwards	$	12,276		$	13,655
Stock-based compensation	6,397			7,057
Reserve for overdrawn accounts	4,088			6,130
Accrued liabilities	5,354			3,191
Tax credit carryforwards	2,298			—
Other	984			1,272
Gross deferred tax assets	31,397			31,305
Valuation allowance	(1,228		)	(1,262		)
Total deferred tax assets, net of valuation allowance	$	30,169		$	30,043
Deferred tax liabilities:
Internal-use software costs	$	10,587		$	9,986
Property and equipment, net	5,534			6,013
Deferred expenses	5,083			4,013
Intangible assets	1,156			1,386
Gift card revenue	6,637			1,063
Other	1,526			475
Total deferred tax liabilities	$	30,523		$	22,936
Net deferred tax (liabilities) assets	$	(354	)	$	7,107

Total net deferred tax assets and liabilities are included in our consolidated balance sheets as follows:

	December 31,
	2013			2012
	(In thousands)
Current net deferred tax (liabilities) assets	$	(3,716	)	$	2,478
Noncurrent net deferred tax assets	3,362			4,629
Net deferred tax (liabilities) assets	$	(354	)	$	7,107

Summary of Income Tax Contingencies

As of December 31, 2013 and 2012, we had a liability of $3.7 million and $1.5 million, respectively, for unrecognized tax benefits related to various federal and state income tax matters excluding interest, penalties and related tax benefits. The reconciliation of the beginning unrecognized tax benefits balance to the ending balance is as follows:

	Year Ended December 31,
	2013		2012		2011
	(In thousands)
Beginning balance	$	1,481	$	—	$	—
Increases related to positions taken during prior years	931		970		—
Increases related to positions taken during the current year	1,312		511		—
Ending balance	$	3,724	$	1,481	$	—
The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate	$	3,724	$	1,481	$	—