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Income Taxes
9 Months Ended
Sep. 30, 2015
Income Tax Disclosure [Abstract]  
Income Tax Disclosure [Text Block]
Income Taxes
We recognized a federal income tax benefit for the three and nine months ended September 30, 2015 at the statutory rate of 35%; however, the federal tax benefit was fully offset by a valuation allowance against our net deferred tax assets. We considered both the positive and negative evidence in determining that it was more likely than not that some portion or all of our deferred tax assets will not be realized, primarily as a result of recent cumulative losses. The income tax provision includes a benefit of $0.7 million attributable to a federal return to provision adjustment and a minimal deferred state income tax expense of $0.3 million resulting in a combined effective tax rate of 0.4% for the nine months ended September 30, 2015. The significant difference between our combined federal and state statutory rate of 35.7% and our estimated effective tax of 0.4% is due primarily to the valuation allowance placed against our deferred tax assets.
We recognized an income tax benefit for nine months ended September 30, 2014 at an effective rate of 4.4% which reflects the adverse effects of losses incurred in jurisdictions for which we may not realize a tax benefit and therefore recorded a valuation allowance against the related deferred tax assets.
We paid state income taxes of less than $0.1 million during the nine months ended September 30, 2015 and $0.1 million during the nine months ended September 30, 2014. In October 2015, we received a federal income tax refund of $0.7 million which, as of September 30, 2015, is included as a component of Other current assets on our Condensed Consolidated Balance Sheets.