Income Taxes Income Taxes (Tables)

9 Months Ended

Sep. 30, 2012

Unrecognized Tax Benefits Related To Uncertain Tax Positions [Table Text Block]

We classify interest expense and penalties related to unrecognized tax liabilities and interest income on tax overpayments as components of income tax expense. The net interest and penalties expense recognized is as follows:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
	(in thousands)
Net interest and penalties expense	$	378	$	476	$	643	$	584

Accrued interest and penalties recorded are as follows:



	September 30, 2012		December 31, 2011
	(in thousands)
Accrued interest	$	4,225	$	3,781
Accrued penalties	2,847		2,766

Unrecognized tax benefits related to uncertain tax positions and the amount of unrecognized tax benefits that, if recognized, would affect our effective tax rate are as follows:



	September 30, 2012		December 31, 2011
	(in thousands)
Unrecognized tax benefits related to uncertain tax positions	$	26,163	$	24,737
The amount of unrecognized tax benefits that, if recognized, would affect our effective tax rate	25,667		24,451

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References+ Details