| 所得税 |
所得税
持续经营的所得税准备包括下列各项：
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2012 |
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2011 |
|
2010 |
电流: |
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状态 |
$ |
84,000 |
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|
$ |
— |
|
|
$ |
40,000 |
|
联邦 |
646,000 |
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|
282,000 |
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|
95,000 |
|
延迟: |
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|
|
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状态 |
2,214,000 |
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|
— |
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|
— |
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联邦 |
23,419,000 |
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|
(372,000 |
) |
|
(95,000 |
) |
Total income tax expense (benefit) provision from continuing operations |
$ |
26,363,000 |
|
|
$ |
(90,000 |
) |
|
$ |
40,000 |
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法定联邦所得税金额与已记录费用的对账如下：
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2012 |
|
2011 |
|
2010 |
Income from continuing operations before federal income taxes |
$ |
98,199,000 |
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|
$ |
108,332,000 |
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|
$ |
47,403,000 |
|
Expected income tax at statutory rate |
34,370,000 |
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|
37,916,000 |
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|
16,591,000 |
|
州所得税 |
1,493,000 |
|
|
4,227,000 |
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|
2,378,000 |
|
其他的差异 |
292,000 |
|
|
(146,000 |
) |
|
(111,000 |
) |
Changes in valuation allowance |
(9,792,000 |
) |
|
(42,087,000 |
) |
|
(18,818,000 |
) |
Income tax expense (benefit) recorded for continuing operations |
$ |
26,363,000 |
|
|
$ |
(90,000 |
) |
|
$ |
40,000 |
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临时差异的税收影响和净经营亏损结转, which give rise to deferred tax assets 和 liabilities at 2012年12月31日, 2011 和 2010 are estimated as follows:
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2012 |
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2011 |
|
2010 |
递延税项资产： |
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Net operating loss carryforward |
$ |
1,513,000 |
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|
$ |
40,880,000 |
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$ |
20,967,000 |
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Oil 和 gas property basis difference |
— |
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|
— |
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|
32,054,000 |
|
FASB ASC 718 compensation expense |
762,000 |
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|
520,000 |
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|
347,000 |
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Investment in pass through entities |
— |
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|
78,000 |
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|
722,000 |
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AMT信贷 |
1,643,000 |
|
|
1,000,000 |
|
|
693,000 |
|
Non-oil 和 gas property basis difference |
— |
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|
103,000 |
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|
279,000 |
|
Charitable contributions carryover |
5,000 |
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|
3,000 |
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|
— |
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Unrealized gain on hedging activities |
3,836,000 |
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— |
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|
— |
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Foreign tax credit carryforwards |
2,074,000 |
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— |
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— |
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状态 net operating loss carryover |
4,315,000 |
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|
6,410,000 |
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|
— |
|
Total deferred tax assets |
14,148,000 |
|
|
48,994,000 |
|
|
55,062,000 |
|
Valuation allowance for deferred tax assets |
(4,629,000 |
) |
|
(12,347,000 |
) |
|
(54,434,000 |
) |
Deferred tax assets, net of valuation allowance |
9,519,000 |
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|
36,647,000 |
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|
628,000 |
|
Deferred tax liabilities: |
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|
|
|
Oil 和 gas property basis difference |
15,049,000 |
|
|
35,637,000 |
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|
— |
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Investment in pass through entities |
3,618,000 |
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|
— |
|
|
— |
|
Non-oil 和 gas property basis difference |
227,000 |
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|
— |
|
|
— |
|
Investment in nonconsolidated affiliates |
9,232,000 |
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|
— |
|
|
— |
|
Unrealized gain on hedging activities |
— |
|
|
10,000 |
|
|
— |
|
Total deferred tax liabilities |
28,126,000 |
|
|
35,647,000 |
|
|
— |
|
Net deferred tax asset (liability) |
$ |
(18,607,000 |
) |
|
$ |
1,000,000 |
|
|
$ |
628,000 |
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公司有一个可用的联邦税净经营亏损结转估计约为$4,323,000 的 2012年12月31日. This carryforward will begin to expire in the year 2018. Based upon the 12月ember 31, 2012年公司油气资产递延所得税负债净额, 管理层认为，这新葡京是一个积极的证据来源，可以在结转到期之前利用它. Therefore, a valuation allowance has not been provided at 2012年12月31日. A valuation allowance has been provided at 2011年12月31日 和 2010 because it was management’s belief in those years, 基于公司过去无应税收入的历史和对结转期间无应税收入的未来预测, 递延所得税资产净额很可能无法实现. The Company also has state net operating loss carryovers of $84,031,000 将于2013年到期的俄克拉何马州和路易斯安那州的替代性最低税收抵免 $1,643,000 with no expiration date 和 federal foreign tax credit carryovers of $2,074,000 which begin to expire in 2017. The Company has recorded a valuation allowance of $4,629,000 与国家净经营亏损结转和外国税收抵免结转有关，因为结转可能不会基于更有可能的基础被利用.
In 2012, the Diamondback Contribution generated an estimated $61.900万年 应税收益. As a result, the Company recognized $9,792,000 其递延税项资产的一部分，这些资产先前已受估值备抵. The Company also recognized $25,633,000 2012年的递延税项费用，主要新葡京是由于Diamondback贡献收益的先前净运营损失的利用. 2012年、2011年和2010年的当前联邦支出主要来自替代性最低税. The Company also had income tax expense of $84,000 和 $40,000 related to state income tax for the years ended 2012年12月31日 和 2010.
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