Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company’s effective tax rate of 39.6% for the nine months ended September 30, 2015 was higher than the statutory federal rate primarily due to discrete items such as the resolution of tax audit activity in Canada. The Company’s effective tax rate of 39.2% for the nine months ended September 30, 2014 was higher than the statutory federal rate due to discrete items including return to provision adjustments, state net operation loss true-ups, state valuation allowances and state income tax audit activity. As of September 30, 2015, the Company has unused federal net operating loss carry-forwards totaling approximately $161.1 million that begin expiring in 2022. As of September 30, 2015, the Company also has unused state net operating loss carry-forwards totaling approximately $86.9 million, which expire between 2015 and 2035. The net operating loss carry-forwards are primarily from the acquisition of Holdings and losses in recent years. As of December 31, 2014, the Company had unused federal and state net operating loss carry-forwards totaling approximately $148.3 million and $77.4 million, respectively. The Company also has remaining excess tax goodwill of approximately $3.1 million as of September 30, 2015 associated with the acquisition of Holdings. The excess tax goodwill will be amortized and deducted for tax purposes over the remaining three year term. However, the excess tax goodwill has not been recorded for GAAP purposes and will not be realized as a benefit to the income tax provision until the amortization deductions are realized through the reduction of taxable income in future years. The Company had remaining excess tax goodwill of approximately $3.1 million as of December 31, 2014. The Company is generally no longer subject to federal and state examinations for tax years prior to December 31, 2011. The Company had unrecognized tax benefits of approximately $0.1 million as of September 30, 2015 primarily associated with tax positions taken in prior years. The Company had unrecognized tax benefits of approximately $0.1 million as of December 31, 2014. The Company did not incur any interest expense related to uncertain tax positions for the nine months ended September 30, 2015 and 2014. The Company utilizes a two-step approach to recognize and measure uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained upon tax authority examination, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement.

Essex Rental Corp. 10-Q