Income Taxes - (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes for 2012, 2011, and 2010 consists of the following:

	2012			2011			2010
(amounts in thousands)
Domestic and foreign components of income before income taxes are as follows:
Domestic	$	23,028		$	17,070		$	12,921
Foreign	2,417			2,053			848
Total income before income taxes	$	25,445		$	19,123		$	13,769
The provision (benefit) for income taxes consists of:
Current tax:
U.S. federal	$	6,778		$	5,419		$	3,633
Foreign	1,393			1,508			1,199
U.S. state and local	993			1,135			718
Total current tax	9,164			8,062			5,550
Deferred tax:
U.S. federal	55			(834		)	(193		)
Foreign	—			—			—
U.S. state and local	61			(43		)	40
Total deferred tax	116			(877		)	(153		)
Total tax	$	9,280		$	7,185		$	5,397
The effective and statutory income tax rate can be reconciled as follows:
Tax at statutory rate of 35% / 34%	$	8,906		$	6,502		$	4,682
State tax, net of federal benefit	685			728			469
Non-taxable income	(993		)	(495		)	(572		)
Non-deductible expenses	796			745			694
Change in estimate primarily related to foreign taxes	41			234			327
Change in estimate primarily related to state taxes and tax reserves	50			66			(24		)
Change in estimate primarily related to U.S. federal taxes	(157		)	—			—
Tax credits	—			(609		)	(140		)
Other, net	(48		)	14			(39		)
Total tax	$	9,280		$	7,185		$	5,397
Effective income tax rate	36.5		%	37.6		%	39.2		%

Schedule of Deferred Tax Assets and Liabilities

The Company’s deferred tax assets and liabilities at December 31, 2012 and 2011 consist of the following:

December 31,	2012			2011
(amounts in thousands)
Assets
Deferred compensation	$	8,065		$	6,671
Loss carryforwards	1,094			1,120
Accruals deductible for tax purposes when paid	457			412
Depreciation	57			358
Allowance for doubtful accounts	289			316
Amortization	—			84
State taxes	792			811
Gross deferred tax assets	10,754			9,772
Deferred tax asset valuation allowance	(2,269		)	(1,404		)
Gross deferred tax assets less valuation allowance	8,485			8,368
Liabilities
Depreciation	(820		)	(77		)
Other	(85		)	(8		)
Gross deferred tax liabilities	(905		)	(85		)
Net deferred tax assets	$	7,580		$	8,283
Net deferred tax assets and liabilities are recorded as follows:
Net current assets	$	1,145		$	1,221
Net non-current assets	6,435			7,062
Net deferred tax assets	$	7,580		$	8,283

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of unrecognized tax benefits for 2012 and 2011 is as follows:

(amounts in thousands)
Balance at January 1, 2011	$	57
Additions based on tax positions related to the current year	50
Additions for tax positions of prior years	16
Reductions for lapse of statute of limitations	—
Settlements	—
Balance at December 31, 2011	123
Additions based on tax positions related to the current year	50
Additions for tax positions of prior years	—
Reductions for lapse of statute of limitations	—
Settlements	—
Balance at December 31, 2012	$	173