Income Taxes

3 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

INCOME TAXES

INCOME TAXES

The Company's provision for income taxes in interim periods is based on an estimated annual effective income tax rate derived, in part, from estimated annual pre-tax results from ordinary operations. The annual effective income tax rate is reviewed and, if necessary, adjusted on a quarterly basis.

The Company's income tax benefit consisted of the following:

	Three Months Ended
	March 31,
	2013			2012
Loss before provision for income taxes	$	(2,016	)	$	(11,182	)
Income tax benefit using estimated annual effective income tax rate	(788		)	(4,249		)
Out-of-period adjustment related to non-deductible expenses in 2011	—			757
Impact of discrete item, net	453			—
Income tax benefit	$	(335	)	$	(3,492	)

The discrete item for the three months ended March 31, 2013 is related to the loss on the extinguishment of the 11% Senior Secured Notes. The out-of-period adjustment for the three months ended March 31, 2012 is related to a non-accrual of a non-deductible expense related to permanent difference for income taxes in the fourth quarter of 2011.