INCOME TAXES	9 Months Ended
Sep. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 – INCOME TAXES Income tax benefit was $8.6 million for the three months ended September 30, 2019 compared to expense of $10.9 million for the three months ended September 30, 2018. The effective tax rates for the three months ended September 30, 2019 and 2018 were 12.7% and 31.7%, respectively. The effective tax rate for the three months ended September 30, 2019 is principally due to the impact of valuation allowances recognized against current losses in several countries and the impact of certain impairments of assets held-for-sale partially offset by the impact of certain tax reserves adjustments. The effective tax rate for the three months ended September 30, 3018, was impacted by certain tax reserve and deferred tax adjustments. Income tax benefit was $8.0 million for the nine months ended September 30, 2019 compared to an expense of $27.1 million for nine months ended September 30, 2018. The effective tax rates in the first nine months of 2019 and 2018 were 5.9% and 26.9%, respectively. The effective tax rate for the nine months ended September 30, 2019, is principally due to the impact of certain impairments of assets held-for-sale and non-deductible goodwill impairments, valuation allowances recognized against current period losses in several countries, partially offset by the impact of certain tax reserves adjustments. The effective tax rate for the nine months ended September 30, 3018, was impacted by certain tax reserve and deferred tax adjustments. During the three and nine months ended September 30, 2018, the Company recorded $0.4 million in measurement-period adjustments to its estimates associated with the impacts of the Tax Act. The Company files income tax returns in the U.S., in various states and in certain foreign jurisdictions. The Company has recorded liabilities to cover certain uncertain tax positions. Such uncertain tax positions relate to additional taxes that the Company may be required to pay in various tax jurisdictions. During the course of examinations by various taxing authorities, proposed adjustments may be asserted. The Company evaluates such items on a case-by-case basis and adjusts the accrual for uncertain tax positions as deemed necessary. The Company filed a PFA with the IRS related to a claim under Internal Revenue Code Section 1341 concerning the tax rate to be applied to the SQ Settlement on the Company’s 2018 tax return. The IRS has reviewed and has subsequently agreed to hold discussions regarding the PFA. As of September 30, 2019, prior to the filing of the 2018 tax return the Company had established a long term receivable and an amount within the uncertain tax positions to reflect its estimate of the potential refund should its claim be successful. Any positive income tax benefit resulting from the claim in a future period will be recognized as appropriate in accordance with the guidance in ASC 740 on the accounting for uncertain tax positions. There can be no assurance that this amount or any amount will be recovered as a result of this claim.

INCOME TAXES

9 Months Ended

Sep. 30, 2019

NOTE 7 – INCOME TAXES

Income tax benefit was $8.6 million for the three months ended September 30, 2019 compared to expense of $10.9 million for the three months ended September 30, 2018. The effective tax rates for the three months ended September 30, 2019 and 2018 were 12.7% and 31.7%, respectively. The effective tax rate for the three months ended September 30, 2019 is principally due to the impact of valuation allowances recognized against current losses in several countries and the impact of certain impairments of assets held-for-sale partially offset by the impact of certain tax reserves adjustments. The effective tax rate for the three months ended September 30, 3018, was impacted by certain tax reserve and deferred tax adjustments.

Income tax benefit was $8.0 million for the nine months ended September 30, 2019 compared to an expense of $27.1 million for nine months ended September 30, 2018. The effective tax rates in the first nine months of 2019 and 2018 were 5.9% and 26.9%, respectively. The effective tax rate for the nine months ended September 30, 2019, is principally due to the impact of certain impairments of assets held-for-sale and non-deductible goodwill impairments, valuation allowances recognized against current

period losses in several countries, partially offset by the impact of certain tax reserves adjustments. The effective tax rate for the nine months ended September 30, 3018, was impacted by certain tax reserve and deferred tax adjustments.

During the three and nine months ended September 30, 2018, the Company recorded $0.4 million in measurement-period adjustments to its estimates associated with the impacts of the Tax Act.

The Company files income tax returns in the U.S., in various states and in certain foreign jurisdictions. The Company has recorded liabilities to cover certain uncertain tax positions. Such uncertain tax positions relate to additional taxes that the Company may be required to pay in various tax jurisdictions. During the course of examinations by various taxing authorities, proposed adjustments may be asserted. The Company evaluates such items on a case-by-case basis and adjusts the accrual for uncertain tax positions as deemed necessary.

The Company filed a PFA with the IRS related to a claim under Internal Revenue Code Section 1341 concerning the tax rate to be applied to the SQ Settlement on the Company’s 2018 tax return. The IRS has reviewed and has subsequently agreed to hold discussions regarding the PFA. As of September 30, 2019, prior to the filing of the 2018 tax return the Company had established a long term receivable and an amount within the uncertain tax positions to reflect its estimate of the potential refund should its claim be successful. Any positive income tax benefit resulting from the claim in a future period will be recognized as appropriate in accordance with the guidance in ASC 740 on the accounting for uncertain tax positions. There can be no assurance that this amount or any amount will be recovered as a result of this claim.