INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) before Income Taxes, Domestic and Foreign

(Loss) income from continuing operations before income tax expense (benefit) is comprised of the following:

	Year ended December 31,
(in thousands)	2023		2022		2021
United States	$	(80,264)	$	29	$	28,626
Other than the United States	10,112		(8,958)		(1,341)
(Loss) income from continuing operations before income tax expense (benefit)	$	(70,152)	$	(8,929)	$	27,285

Schedule of Components of Income Tax Provision

Significant components of the provision for income taxes from continuing operations are as follows:

	Year ended December 31,
(in thousands)	2023		2022		2021
Current:
Federal	645		$	736	$	1,760
State	222		166		(141)
Foreign	8,750		5,566		4,649
Total current provision	9,617		6,468		6,268
Deferred:
Federal	279		164		94
State (1) (2)	(390)		5,629		(8,772)
Foreign	(1,025)		(1,202)		382
Total deferred provision	(1,136)		4,591		(8,296)
Provision for income taxes	$	8,481	$	11,059	$	(2,028)

(1) The 2021 amount reflects an $8.7 million deferred tax benefit primarily attributable to a reduction in the valuation allowance on net operating losses and temporary deductible benefits in certain states that are now expected to be recovered.

(2) The 2022 amount is primarily attributable to deferred tax expense associated with nontaxable mark-to-market pension gains in certain states where temporary deductible benefits are expected to be recovered, changes in enacted statutory income tax rates, and changes in apportionment relating to project mix.

Schedule of Effective Income Tax Rate Reconciliation

The sources and tax effects of the differences are as follows:

	Year ended December 31,
(in thousands)	2023		2022		2021
Income tax benefit at federal statutory rate	$	(14,732)	$	(1,875)	$	5,730
State and local income taxes	(555)		985		983
Foreign rate differential	677		313		132
Deferred taxes - change in tax rate	1,244		1,217		(564)
Non-deductible (non-taxable) items	822		330		(122)
Tax credits	1,834		1,876		252
Valuation allowances	14,500		14,131		(13,136)
Effect of DPMH sale	—		—		(1,090)
Unrecognized tax benefits	—		10		150
Withholding taxes	1,195		1,382		3,882
Change in indefinite reinvestment assertion	278		163		(15)
Disallowed interest deductions	—		—		1,010
Return to provision and prior year true-up	3,800		(7,544)		960
Other	(582)		71		(200)
Income tax expense (benefit)	$	8,481	$	11,059	$	(2,028)

Schedule of Deferred Tax Assets and Liabilities

Significant components of deferred tax assets and liabilities are as follows:

	Year ended December 31,
(in thousands)	2023		2022
Deferred tax assets:
Pension liability	$	36,087	$	28,644
Accruals	9,101		8,596
Long-term contracts	6,664		1,246
Net operating loss carryforward	419,052		405,640
State net operating loss carry forward	20,476		20,668
Interest limitation carryforward	55,337		49,871
Foreign tax credit carryforward	2,996		3,608
Other tax credits	2,294		3,477
Lease liability	14,488		14,596
Capitalized R&D	638		845
Property, plant and equipment	1,296		—
Other	5,326		7,401
Total deferred tax assets	$	573,755	$	544,592
Valuation allowance for deferred tax assets	(551,931)		(521,137)
Total deferred tax assets, net	$	21,824	$	23,455
Deferred tax liabilities:
Property, plant and equipment	$	—	$	268
Right of use assets	13,112		13,421
Unremitted earnings	1,511		1,232
Intangibles	18,087		18,588
Total deferred tax liabilities	32,710		33,509
Net deferred tax liabilities	$	(10,886)	$	(10,054)

Summary of Valuation Allowance

The net change during the year in the total valuation allowance is as follows:

	Year ended December 31,
(in thousands)	2023		2022
Balance at beginning of period	$	(521,137)	$	(512,803)
Charges to costs and expenses(1)	(28,197)		(14,131)
Charges to other accounts	(2,597)		5,797
Balance at end of period	$	(551,931)	$	(521,137)
(1) Includes $14.5 million from loss on continuing operations and $13.7 million from loss on discontinued operations.

Schedule of Unrecognized Tax Benefits Roll Forward

Below is a tabular roll-forward of the beginning and ending aggregate unrecognized tax benefits on a continuing operations basis:

	Year ended December 31,
(in thousands)	2023		2022		2021
Balance at beginning of period	$	36,196	$	36,419	$	39,013
Increases based on tax positions taken in prior years	—		1,829		242
Decreases based on tax positions taken in prior years	(9)		—		(29)
CTA/Translation	1,142		(2,052)		(2,807)
Balance at end of period	$	37,329	$	36,196	$	36,419