(10) Income Taxes:

The following is a reconciliation of the provision for income taxes computed at the federal statutory rate to income taxes computed at the effective rate:



	For the three months ended				For the nine months ended
	September 30,				September 30,

	2017		2016		2017		2016

Consolidated tax provision at federal statutory rate	35.0	%	35.0	%	35.0	%	35.0	%
State income tax provisions, net of federal income
tax benefit	2.8		4.2		1.7		4.3
Tax reserve adjustment	(1.0)		6.3		(0.2)		0.7
Domestic production activities deduction	-		(9.5)		-		(2.4)
Changes in certain deferred tax balances	7.1		(0.8)		0.2		3.1
Goodwill impairment	-		-		(10.2)		-
Shared-based payments	0.1		-		(0.2)		-
Federal research and development tax credit	1.5		1.5		0.3		1.2
All other, net	0.1		-		(0.1)		0.1
Effective tax rate	45.6	%	36.7	%	26.5	%	42.0	%

Income taxes for the nine months ended September 30, 2017 includes the federal tax impact of $107 million related to the goodwill impairment recorded during the second quarter of 2017.

Income taxes for the nine months ended September 30, 2017 includes the impact of $2 million of income tax expense resulting from the adoption of ASU No. 2016-09, “Improvements to Employee Share-Based Payment Accounting.”

Amounts pertaining to income tax related accounts of $48 million and $55 million are included in “Income taxes and other current assets” in the consolidated balance sheets as of September 30, 2017 and December 31, 2016, respectively.

During the first nine months of 2017, we received net state income tax refunds of $4 million. In October 2017, we received federal tax refunds of $48 million.