Supplemental Cash Flow Information (Tables)

9 Months Ended

Sep. 30, 2021

Supplemental Cash Flow Elements [Abstract]

Schedule of supplemental cash flow information

Supplemental cash flow information is as follows (in thousands):

        

	Nine months ended September 30,
	2021		2020
Supplemental cash payment information:
Interest paid	$	17	$	20
Income taxes (received) paid	(351)		5,927
Supplemental non-cash activities:
Employee retention credit	$	2,851	$	—
Supplemental non-cash investing and financing activities:
Equity issued - acquisition of JP3	$	—	$	8,538

Under the provisions of the CARES Act, the Company is eligible for a refundable employee retention credit subject to certain criteria. In connection with the CARES Act, the Company adopted a policy to recognize the employee retention credit when earned and to offset the credit against the related payroll tax liability. Accordingly, the Company recorded a $1.9 million employee retention credit during the three months ended June 30, 2021 in other current assets with the offset recorded in accrued liabilities. In the second quarter of 2021, the Company used $0.8 million of the total employee retention credit leaving a $1.1 million credit to be applied against payroll tax liabilities. In the third quarter of 2021, the Company used $0.9 million of the total employee retention credit leaving a $1.9 million credit to be applied against payroll tax liabilities.