| 所得税 |
所得税规定包括以下内容：
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2011 |
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2010 |
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2009 |
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电流:
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状态
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$ |
— |
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$ |
40,000 |
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$ |
28,000 |
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联邦
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282,000 |
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95,000 |
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32,000 |
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延迟:
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状态
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— |
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— |
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— |
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联邦
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(372,000 |
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(95,000 |
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(32,000 |
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所得税费用（收益）计提总额
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$ |
(90,000 |
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$ |
40,000 |
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$ |
28,000 |
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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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2011 |
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2010 |
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2009 |
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扣除联邦所得税前的收入
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$ |
108,332,000 |
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$ |
47,403,000 |
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$ |
23,655,000 |
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按法定税率征收预期所得税
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37,916,000 |
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16,591,000 |
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8,279,000 |
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州所得税
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4,227,000 |
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2,378,000 |
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1,370,000 |
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其他的差异
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(146,000 |
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(111,000 |
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(891,000 |
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估值津贴的变动
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(42,087,000 |
) |
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(18,818,000 |
) |
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(8,730,000 |
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所得税费用（收益）入账
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$ |
(90,000 |
) |
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$ |
40,000 |
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$ |
28,000 |
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临时差异的税收影响和净经营亏损结转, 哪些在12月31日产生递延税项资产和负债, 2011, 2010年及2009年的估计如下：
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2011 |
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2010 |
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2009 |
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递延税项资产：
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净经营亏损结转
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$ |
40,880,000 |
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$ |
20,967,000 |
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$ |
22,268,000 |
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油气属性基础差异
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— |
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32,054,000 |
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49,638,000 |
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FASB ASC 718补偿费用
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520,000 |
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347,000 |
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341,000 |
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对转口实体的投资
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78,000 |
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722,000 |
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528,000 |
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AMT信贷
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1,000,000 |
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693,000 |
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598,000 |
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非石油和天然气属性基础差异
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103,000 |
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279,000 |
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316,000 |
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慈善捐款结转
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3,000 |
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— |
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— |
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国家净经营亏损结转
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6,410,000 |
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— |
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— |
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递延税项资产合计
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48,994,000 |
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55,062,000 |
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73,689,000 |
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递延所得税负债：
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油气属性基础差异
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35,637,000 |
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— |
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— |
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对转口实体的投资
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— |
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— |
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— |
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套期保值活动未实现利得
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10,000 |
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— |
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— |
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递延所得税负债合计
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35,647,000 |
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— |
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— |
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递延税项资产合计
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13,347,000 |
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55,062,000 |
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73,689,000 |
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估值津贴
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(12,347,000 |
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(54,434,000 |
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(73,156,000 |
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递延所得税资产净额
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$ |
1,000,000 |
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$ |
628,000 |
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$ |
533,000 |
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公司有一个可用的税收净经营亏损结转估计约为$116,800,000 截至2011年12月31日. 这笔结转将于当年开始到期 2013. 已于12月31日提供估值备抵, 2011, 2010年和2009年，因为这体育平台是管理层的信念, 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.
公司所得税费用为$40,000 与截至2010年12月31日止年度的州所得税有关.
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