13. INCOME TAXES

For the years ended December 31, 2014, 2013 and 2012, the provision for income taxes is comprised of the following:


	2014			2013			2012
Current income tax (benefit) provision
Federal	$	(70	)	$	(113	)	$	(70	)
State		937			1,086			542
Foreign		5			13			31

Total current income tax provision		872			986			503

Deferred income tax provision (benefit):
Federal		30,414			28,628			36,030
State		(2,414	)		(3,900	)		907

Total deferred income tax provision		28,000			24,728			36,937

Total income tax provision	$	28,872		$	25,714		$	37,440

The deferred income tax provision represents the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Cash paid for income taxes totaled $858, $923 and $767, for the years ended December 31, 2014, 2013 and 2012, respectively.

The components of deferred income tax assets and liabilities as of December 31, 2014 and 2013 are as follows:


	2014			2013
Deferred income tax assets:
Acquisition and debt related costs	$	20,319		$	8,640
Net operating loss		269,002			270,467
Self-insurance		9,666			8,686
Deferred revenue		1,021			2,134
Other		10,689			8,156

Total deferred income tax assets		310,697			298,083
Valuation allowance		(1,507	)		—

Net deferred tax assets		309,190			298,083
Deferred income tax liabilities:
Property and equipment		(278,851	)		(245,418	)
Goodwill		(35,396	)		(28,242	)
Amortization		(15,226	)		(12,613	)
Other		(4,209	)		(8,593	)

Total deferred income tax liabilities		(333,682	)		(294,866	)

Net deferred income tax (liabilities) assets	$	(24,492	)	$	3,217

The Company files federal, state and provincial income tax returns in various jurisdictions with varying statute of limitation expiration dates. Under the tax statute of limitations applicable to the Internal Revenue Code of 1986, as amended (the “Code”), the Company is no longer subject to U.S. federal income tax examinations by the Internal Revenue Service for years before 2011. However, because the Company is carrying forward income tax attributes, such as net operating losses and tax credits from 2010 and earlier tax years, these attributes can still be audited when utilized on returns filed in the future. The Company has determined that there are no positions currently taken that would rise to a level requiring an amount to be recorded or disclosed as an uncertain tax position. If such positions do arise, it is the Company’s intent that any interest or penalty amount related to such positions will be recorded as a component of the income tax provision in the applicable period.

The Company has federal tax net operating loss carryforwards of approximately $650,000 as of December 31, 2014 and state net operating loss carryforwards spread across various jurisdictions with a combined total of approximately $970,000 as of December 31, 2014. These net operating loss carryforwards, if not used to reduce taxable income in future periods, will begin to expire in 2029, for both federal and state tax purposes.

Realization of the deferred income tax assets, primarily arising from these net operating loss carryforwards and charitable contribution carryforwards, is dependent upon generating sufficient taxable income prior to expiration of the carryforwards, which may include the reversal of deferred tax liability components. The 2009 charitable contribution that was due to expire in the current year was written off in the Company’s deferred analysis. The Company believes it is more likely than not that the benefit from certain charitable contribution carryforwards expiring in 2015 will not be realized. Due to the uncertainty of realizing a benefit from the deferred tax assets recorded for charitable contribution carryforwards expiring in 2015, a valuation allowance of approximately $1,500 was recognized for the year ended December 31, 2014.

Due to the secondary offerings in December 2013 and April 2014, there were ownership shifts of more than 50%, as defined by Section 382 of the Code. The Company determined that, while an ownership shift occurred and limits were determined under Section 382 and the regulations and guidance thereunder, the applicable limits would not impair the value or anticipated use of the Company’s federal and state net operating losses. Although realization is not assured, management believes it is more likely than not that all of the deferred income tax assets related to federal and state tax net operating loss carryforwards will be realized.

The provision for income taxes for the years ended December 31, 2014, 2013 and 2012 differs from the amount computed by applying the U.S. federal statutory income tax rate to the Company’s income before income taxes primarily due to state income taxes, a prior year adjustment, and federal tax credits. The prior year adjustment relates to the revaluation of state net operating loss carryforwards resulting in a net benefit of $2,977. In addition to these items, for the year ended December 31, 2014, non-deductible offering costs, certain officer compensation, certain equity compensation awards and a valuation allowance related to certain charitable contribution carryforwards also impacted the provision for income taxes.

The reconciliation between the U.S. federal statutory income tax rate and the Company’s effective income tax provision rate for the years ended December 31, 2014, 2013 and 2012, is as follows:


	2014			2013			2012
Income tax rate at federal statutory rates		35.00	%		35.00	%		35.00	%
State taxes, net of federal benefit		1.32			(0.77	)		1.24
State net operating loss revaluation		(3.78	)		—			—
Charitable contribution carryforward valuation allowance		1.91			—			—
Other		2.19			(1.11	)		(2.71	)

Income tax rate		36.64	%		33.12	%		33.53	%