INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Income before Income Tax, Domestic and Foreign

The domestic and foreign components of income before provision for income taxes were as follows (in thousands):



	For the Year Ended December 31,
	2014			2013		2012
Domestic	$	44,737		$	85,775	$	90,240
Foreign	(6,215		)	58,110		37,490
Total	$	38,522		$	143,885	$	127,730

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes consisted of the following (in thousands):



	For the Year Ended December 31,
	2014			2013		2012
Current:
Federal (i)	$	17,184		$	5,264	$	(29,401	)
State	6,918			5,006		(10,736		)
Foreign	10,428			6,930		4,030
	34,530			17,200		(36,107		)
Deferred
Federal	33,858			20,574		23,521
State	1,840			2,074		2,865
Foreign	(3,378		)	8,471		7,777
	32,320			31,119		34,163
Net provision (benefit) for income taxes	$	66,850		$	48,319	$	(1,944	)

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(i)	The 2012 benefit includes a decrease in unrecognized tax benefits of $52.4 million (net of interest and penalties of $29.3 million) resulting from expiring statute of limitation periods related to a historical Canadian debt restructuring transaction.

Schedule of Effective Income Tax Rate Reconciliation

The effective income tax rate varied from the amount computed using the statutory federal income tax rate as follows (in thousands):



	For the Year Ended December 31,
	2014			2013			2012
Tax expense at US statutory rate	$	13,483		$	50,360		$	44,705
State income taxes, net of federal benefit	7,429			4,052			3,526
Foreign rate differential	(2,916		)	(10,478		)	(8,607		)
Non-deductible transaction costs	—			657			2,229
Uncertain tax position releases	—			(4,010		)	(52,424		)
Uncertain tax position interest and penalties	2,217			457			1,658
Goodwill impairment	44,273			—			—
Other	2,364			7,281			6,969
Net provision (benefit) for income taxes	$	66,850		$	48,319		$	(1,944	)

Schedule of Deferred Tax Assets and Liabilities

The components of the total net deferred tax assets and liabilities at December 31, 2014 and 2013 were as follows (in thousands):



	2014			2013
Deferred tax assets:
Workers compensation and other claims related accruals	$	15,904		$	11,825
Provision for doubtful accounts	8,921			7,370
Closure, post-closure and remedial liabilities	43,640			53,302
Accrued expenses	13,451			19,671
Accrued compensation	12,094			5,681
Net operating loss carryforwards(1)	46,740			77,700
Tax credit carryforwards(2)	29,347			29,985
Uncertain tax positions accrued interest and federal benefit	1,953			1,949
Stock-based compensation	489			1,159
Other	3,622			2,170
Total deferred tax assets	176,161			210,812
Deferred tax liabilities:
Property, plant and equipment	(232,106		)	(225,271		)
Permits and other intangible assets	(155,326		)	(159,223		)
Total deferred tax liabilities	(387,432		)	(384,494		)
Total net deferred tax liability before valuation allowance	(211,271		)	(173,682		)
Less valuation allowance	(29,061		)	(29,726		)
Net deferred tax liabilities	$	(240,332	)	$	(203,408	)

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(1)	As of December 31, 2014, the net operating loss carryforwards included (i) state net operating loss carryovers of $134.1 million which will begin to expire in 2015, (ii) federal net operating loss carryforwards of $84.7 million which will begin to expire in 2025, and (iii) foreign net operating loss carryforwards of $52.1 million which will begin to expire in 2015.


(2)	As of December 31, 2014, the foreign tax credit carryforwards of $29.3 million will expire between 2016 and 2024.

Summary of Income Tax Contingencies

The changes to unrecognized tax benefits (excluding related penalties and interest) from January 1, 2012 through December 31, 2014, were as follows (in thousands):



	2014			2013			2012
Unrecognized tax benefits as of January 1	$	1,304		$	3,543		$	36,217
Additions to current year tax positions	904			210			—
Additions to prior year tax positions	419			—			—
Additions due to acquisitions	—			—			2,652
Settlements	—			—			—
Statute expiration	—			(2,843		)	(35,328		)
Foreign currency translation	(90		)	394			2
Unrecognized tax benefits as of December 31	$	2,537		$	1,304		$	3,543

- 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.

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