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Income Taxes
3 Months Ended
Mar. 31, 2012
Income Taxes [Abstract]  
INCOME TAXES

15. INCOME TAXES

United records a liability for uncertain income tax positions based on a recognition threshold of more-likely-than-not, and a measurement attribute for all tax positions taken on a tax return, in order for those tax positions to be recognized in the financial statements.

As of March 31, 2012, United has provided a liability for $2,075 of unrecognized tax benefits related to various federal and state income tax matters. The entire amount of unrecognized tax benefits, if recognized, would impact United's effective tax rate. Over the next 12 months, the statute of limitations will close on certain income tax periods. However, at this time, United cannot reasonably estimate the amount of tax benefits it may recognize over the next 12 months.

United is currently open to audit under the statute of limitations by the Internal Revenue Service and State Taxing authorities for the years ended December 31, 2008 through December 31, 2010.

As of March 31, 2012 and 2011, the total amount of accrued interest related to uncertain tax positions was $737 and $193, respectively. United accounts for interest and penalties related to uncertain tax positions as part of its provision for federal and state income taxes.