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Income Taxes
6 Months Ended
Jan. 24, 2015
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes

The Company accounts for income taxes under the asset and liability method. This approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. The Company’s effective income tax rate differs from the statutory rate for the tax jurisdictions where it operates primarily as the result of the impact of state income taxes, non-deductible and non-taxable items and tax credits recognized in relation to pre-tax results. Measurement of certain aspects of the Company’s tax positions are based on interpretations of tax regulations, federal and state case law and the applicable statutes.

The Company is subject to federal income taxes in the United States, as well as income taxes of multiple state jurisdictions and in Canada. There were immaterial amounts of pre-tax income related to Canadian operations for the three and six months ended January 24, 2015 and January 25, 2014. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or Canadian income tax examinations for fiscal years ended 2010 and prior. The Company believes its provision for income taxes is adequate; however, any assessment would affect the Company’s results of operations and cash flows. Income tax receivables totaling $8.5 million and $2.2 million are included in other current assets as of January 24, 2015 and July 26, 2014. Income tax payables totaling $0.2 million and $5.2 million are included in other accrued liabilities as of January 24, 2015 and July 26, 2014, respectively.

As of both January 24, 2015 and July 26, 2014, the Company had total unrecognized tax benefits of $2.4 million that would reduce the Company’s effective tax rate during future periods if it is subsequently determined that those liabilities were not required. The Company had approximately $0.9 million and $0.8 million for the payment of interest and penalties accrued at January 24, 2015 and July 26, 2014, respectively. Interest expense related to unrecognized tax benefits was immaterial during the three and six months ended January 24, 2015 and January 25, 2014.