| 所得税费用（收益）构成明细表 |
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 |
|
|
$ |
— |
|
|
$ |
40,000 |
|
联邦 |
646,000 |
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|
282,000 |
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|
95,000 |
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延迟: |
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|
|
|
状态 |
2,214,000 |
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|
— |
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|
— |
|
联邦 |
23,419,000 |
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|
(372,000 |
) |
|
(95,000 |
) |
持续经营的所得税费用（收益）计提总额 |
$ |
26,363,000 |
|
|
$ |
(90,000 |
) |
|
$ |
40,000 |
|
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| 法定联邦所得税数额对账 |
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 |
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2011 |
|
2010 |
联邦所得税前的持续经营收入 |
$ |
98,199,000 |
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|
$ |
108,332,000 |
|
|
$ |
47,403,000 |
|
按法定税率征收预期所得税 |
34,370,000 |
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|
37,916,000 |
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|
16,591,000 |
|
州所得税 |
1,493,000 |
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|
4,227,000 |
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|
2,378,000 |
|
其他的差异 |
292,000 |
|
|
(146,000 |
) |
|
(111,000 |
) |
估值津贴的变动 |
(9,792,000 |
) |
|
(42,087,000 |
) |
|
(18,818,000 |
) |
为持续经营记入的所得税费用（收益） |
$ |
26,363,000 |
|
|
$ |
(90,000 |
) |
|
$ |
40,000 |
|
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| 递延所得税资产和负债明细表 |
临时差异的税收影响和净经营亏损结转, 哪些产生递延所得税资产和负债 2012年12月31日, 2011 和 2010 估计如下：
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2012 |
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2011 |
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2010 |
递延税项资产： |
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净经营亏损结转 |
$ |
1,513,000 |
|
|
$ |
40,880,000 |
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|
$ |
20,967,000 |
|
油气属性基础差异 |
— |
|
|
— |
|
|
32,054,000 |
|
FASB ASC 718补偿费用 |
762,000 |
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|
520,000 |
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|
347,000 |
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对转口实体的投资 |
— |
|
|
78,000 |
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|
722,000 |
|
AMT信贷 |
1,643,000 |
|
|
1,000,000 |
|
|
693,000 |
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非石油和天然气属性基础差异 |
— |
|
|
103,000 |
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|
279,000 |
|
慈善捐款结转 |
5,000 |
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|
3,000 |
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|
— |
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套期保值活动未实现利得 |
3,836,000 |
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|
— |
|
|
— |
|
外国税收抵免结转 |
2,074,000 |
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— |
|
|
— |
|
国家净经营亏损结转 |
4,315,000 |
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|
6,410,000 |
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|
— |
|
递延税项资产合计 |
14,148,000 |
|
|
48,994,000 |
|
|
55,062,000 |
|
递延税项资产的估值备抵 |
(4,629,000 |
) |
|
(12,347,000 |
) |
|
(54,434,000 |
) |
递延税项资产，扣除估值备抵 |
9,519,000 |
|
|
36,647,000 |
|
|
628,000 |
|
递延所得税负债： |
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油气属性基础差异 |
15,049,000 |
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|
35,637,000 |
|
|
— |
|
对转口实体的投资 |
3,618,000 |
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— |
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|
— |
|
非石油和天然气属性基础差异 |
227,000 |
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— |
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|
— |
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对未合并附属公司的投资 |
9,232,000 |
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— |
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|
— |
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套期保值活动未实现利得 |
— |
|
|
10,000 |
|
|
— |
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递延所得税负债合计 |
28,126,000 |
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|
35,647,000 |
|
|
— |
|
递延所得税资产（负债）净额 |
$ |
(18,607,000 |
) |
|
$ |
1,000,000 |
|
|
$ |
628,000 |
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|