INCOME TAXES	3 Months Ended
Mar. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 17—INCOME TAXES During the three months ended March 31, 2020, we recognized an income tax expense for continuing operations of $8 million (effective tax rate of -1%), compared to a tax benefit of $21 million (effective tax rate of 18%) for the three months ended March 31, 2019. The lower effective tax rate was due to losses in jurisdictions with no tax benefit and the change in valuation allowance. The tax provision in discontinued operations for the three months ended March 31, 2020 reflected an income tax expense of $6 million (effective tax rate of -77%). Tax expense was due to withholding tax and tax in jurisdictions without valuation allowances. On March 27, 2020, President Trump signed into U.S. federal law the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), which is aimed at providing emergency assistance and health care for individuals, families and businesses affected by the COVID-19 pandemic and generally supporting the U.S. economy. The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss (“NOL”) utilization and carryback periods, alternative minimum tax credit refunds and modifications to the net interest deduction limitations. In particular, under the CARES Act, (1) for taxable years beginning before 2021, NOL carryforwards and carrybacks may offset 100% of taxable income, (2) NOLs arising in the 2018, 2019 and 2020 taxable years may be carried back to each of the preceding five years to generate a refund and (3) for taxable years beginning in 2019 and 2020, the base for interest deductibility is increased from 30% to 50% of taxable EBITDA. During the tax period ended March 31, 2020, we recorded a benefit of approximately $12.7 million as a result of our decision to carryback 2019 NOLs to the five previous tax years. We are otherwise continuing to work to determine whether any additional CARES Act provisions may impact us. We have historically calculated the provision for income taxes during interim reporting periods by applying an estimate of the annual effective tax rate for the full fiscal year to “ordinary” income or loss (pretax income or loss excluding unusual or infrequently occurring discrete items) for the reporting period. Due to the uncertainty related to the impact of the Chapter 11 Cases, we have used a discrete effective tax rate method to calculate taxes for the three months ended March 31, 2020.

INCOME TAXES

3 Months Ended

Mar. 31, 2020

NOTE 17—INCOME TAXES

During the three months ended March 31, 2020, we recognized an income tax expense for continuing operations of $8 million (effective tax rate of -1%), compared to a tax benefit of $21 million (effective tax rate of 18%) for the three months ended March 31, 2019. The lower effective tax rate was due to losses in jurisdictions with no tax benefit and the change in valuation allowance.

The tax provision in discontinued operations for the three months ended March 31, 2020 reflected an income tax expense of $6 million (effective tax rate of -77%). Tax expense was due to withholding tax and tax in jurisdictions without valuation allowances.

On March 27, 2020, President Trump signed into U.S. federal law the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), which is aimed at providing emergency assistance and health care for individuals, families and businesses affected by the COVID-19 pandemic and generally supporting the U.S. economy. The CARES Act, among other things, includes provisions relating to refundable payroll tax credits, deferment of employer side social security payments, net operating loss (“NOL”) utilization and carryback periods, alternative minimum tax credit refunds and modifications to the net interest deduction limitations. In particular, under the CARES Act, (1) for taxable years beginning before 2021, NOL carryforwards and carrybacks may offset 100% of taxable income, (2) NOLs arising in the 2018, 2019 and 2020 taxable years may be carried back to each of the preceding five years to generate a refund and (3) for taxable years beginning in 2019 and 2020, the base for interest deductibility is increased from 30% to 50% of taxable EBITDA. During the tax period ended March 31, 2020, we recorded a benefit of approximately $12.7 million as a result of our decision to carryback 2019 NOLs to the five previous tax years. We are otherwise continuing to work to determine whether any additional CARES Act provisions may impact us.

We have historically calculated the provision for income taxes during interim reporting periods by applying an estimate of the annual effective tax rate for the full fiscal year to “ordinary” income or loss (pretax income or loss excluding unusual or infrequently occurring discrete items) for the reporting period. Due to the uncertainty related to the impact of the Chapter 11 Cases, we have used a discrete effective tax rate method to calculate taxes for the three months ended March 31, 2020.