Rendering

Component: (Network and Table)
Network
2309301 - Disclosure - Income Taxes (Tables)
(http://www.americanpubliceducation.com/role/IncomeTaxesTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0001201792 (http://www.sec.gov/CIK)
Income Tax Disclosure [Abstract]Period [Axis]
2016-01-01 - 2016-12-31
Income Tax Disclosure [Abstract]
 
Schedule of components of income tax expense
The components of income tax expense for the years ended December 31, 2014, 2015 and 2016 were as follows (in thousands):
 
 
2014
 
2015
 
2016
 
 
 
 
 
 
 
Current income tax expense:
 
 

 
 

 
 

Federal
 
$
19,404

 
$
17,910

 
$
13,518

State
 
3,252

 
2,322

 
1,877

 
 
22,656

 
20,232

 
15,395

Deferred tax expense:
 
 

 
 

 
 

Federal
 
2,623

 
(241
)
 
(424
)
State
 
(129
)
 
81

 
(31
)
 
 
2,494

 
(160
)
 
(455
)
 Income Tax Expense
 
$
25,150

 
$
20,072

 
$
14,940

  
Schedule of tax effects of principal temporary differences
The tax effects of principal temporary differences are as follows (in thousands):
 
 
2015
 
2016
 
 
 
Deferred tax assets:
 
 

 
 

Stock option compensation expense
 
$
1,336

 
$
1,057

Allowance for doubtful accounts
 
4,988

 
3,079

Accrued vacation and severance
 
576

 
798

Restricted stock
 
1,830

 
1,874

 Investment
 
19

 
168

 
 
8,749

 
6,976

Deferred tax liabilities:
 
 

 
 

Income tax deductible capitalized software development costs
 
(11,275
)
 
(11,827
)
Property and equipment
 
(4,688
)
 
(2,208
)
Prepaid expenses
 
(2,016
)
 
(1,716
)
 
 
(17,979
)
 
(15,751
)
Deferred tax liabilities, net
 
$
(9,230
)
 
$
(8,775
)
  
Schedule of difference of income tax expense from the United States Federal income tax rates
Income tax expense differs from the amount of tax determined by applying the United States Federal income tax rates to pretax income and loss due to permanent tax differences, and the application of state apportionment laws, as follows (in thousands):
 
 
2014
 
2015
 
2016
 
 
Amount
 
%
 
Amount
 
%
 
Amount
 
%
 
 
 
 
 
 
 
 
 
 
 
Tax expense at statutory rate
 
$
23,110

 
35.00
 %
 
$
18,370

 
35.00
 %
 
$
13,683

 
35.00
 %
State taxes, net
 
1,985

 
3.01
 %
 
1,590

 
3.03
 %
 
1,278

 
3.27
 %
Permanent differences
 
228

 
0.35
 %
 
278

 
0.53
 %
 
221

 
0.56
 %
Other
 
(173
)
 
(0.27
)%
 
(166
)
 
(0.32
)%
 
(242
)
 
(0.62
)%
 
 
$
25,150

 
38.09
 %
 
$
20,072

 
38.24
 %
 
$
14,940

 
38.21
 %