INCOME TAXES	9 Months Ended
Sep. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the three and nine months ended September 30, 2018, the Company’s effective tax rate was 167.8% and 298.5%, respectively. For the three and nine months ended September 30, 2017, the Company’s effective tax rate was (58.5)% and (11.1)%, respectively. For the three and nine months ended September 30, 2018 and 2017, the Company’s effective tax rate was determined based on the estimated annual effective income tax rate. The effective tax rates for the three and nine months ended September 30, 2018 were different from the federal statutory rate due to the mix of earnings across jurisdictions, valuation allowance recorded on foreign losses in certain jurisdictions, and the impact of global intangible low-tax income (“GILTI”) as a result of the TCJA. The effective tax rates for the three and nine months ended September 30, 2017 were lower than what would be expected if the U.S. federal statutory rate was applied to income before taxes. Items which decreased the effective income tax rate included favorable rate differences from foreign jurisdictions, unrealized foreign exchange gains, deductions on non-qualified stock options, and the removal of certain tax reserve items due to the expiration of the applicable statute of limitations. This was partially offset by items that increased the effective income tax rate, which included tax paid in connection with a Korean audit settlement and other foreign permanent components. On December 22, 2017, the SEC staff issued Staff Accounting Bulletin (“SAB”) 118, Income Tax Accounting Implications of the TCJA (“SAB 118”), which provides guidance on accounting for the impact of the TCJA, in effect allowing an entity to use a methodology similar to the measurement period in a business combination. Pursuant to the disclosure provisions of SAB 118, as of September 30, 2018, the Company has completed its accounting for the tax effects of the TCJA.

INCOME TAXES

For the three and nine months ended September 30, 2018, the Company’s effective tax rate was 167.8% and 298.5%, respectively. For the three and nine months ended September 30, 2017, the Company’s effective tax rate was (58.5)% and (11.1)%, respectively. For the three and nine months ended September 30, 2018 and 2017, the Company’s effective tax rate was determined based on the estimated annual effective income tax rate.

The effective tax rates for the three and nine months ended September 30, 2018 were different from the federal statutory rate due to the mix of earnings across jurisdictions, valuation allowance recorded on foreign losses in certain jurisdictions, and the impact of global intangible low-tax income (“GILTI”) as a result of the TCJA.

The effective tax rates for the three and nine months ended September 30, 2017 were lower than what would be expected if the U.S. federal statutory rate was applied to income before taxes. Items which decreased the effective income tax rate included favorable rate differences from foreign jurisdictions, unrealized foreign exchange gains, deductions on non-qualified stock options, and the removal of certain tax reserve items due to the expiration of the applicable statute of limitations. This was partially offset by items that increased the effective income tax rate, which included tax paid in connection with a Korean audit settlement and other foreign permanent components.

On December 22, 2017, the SEC staff issued Staff Accounting Bulletin (“SAB”) 118, Income Tax Accounting Implications of the TCJA (“SAB 118”), which provides guidance on accounting for the impact of the TCJA, in effect allowing an entity to use a methodology similar to the measurement period in a business combination. Pursuant to the disclosure provisions of SAB 118, as of September 30, 2018, the Company has completed its accounting for the tax effects of the TCJA.