Quarterly report pursuant to Section 13 or 15(d)

Accounting for Uncertainty in Income Taxes

v2.3.0.15
Accounting for Uncertainty in Income Taxes
9 Months Ended
Sep. 30, 2011
Accounting for Uncertainty in Income Taxes [Abstract]  
Accounting for Uncertainty in Income Taxes
4.   Accounting for Uncertainty in Income Taxes
 
    The Company applies the accounting guidance related to accounting for uncertainty in income taxes. This guidance prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. During the third quarter of 2011, we recognized a benefit of $0.8 million due to the effective settlement of a tax position upon completion of an audit of one of our foreign subsidiaries. At September 30, 2011, we had a liability for unrecognized tax benefits of $15.4 million ($8.5 million of which, if recognized, would favorably impact our effective tax rate). As of September 30, 2010, we had a liability for unrecognized tax benefits of $12.8 million primarily related to foreign operations. In addition, the Company recognizes interest and penalties that could be applied to uncertain tax positions in income tax expense. As of September 30, 2011 and December 31, 2010, we had approximately $8.0 million and $7.0 million, respectively, of accrued interest and penalties that could be applied to uncertain tax positions.