INCOME TAXES	9 Months Ended
Sep. 30, 2017
INCOME TAXES
INCOME TAXES	NOTE 5—INCOME TAXES The Company’s effective tax rate for the three and nine months ended September 30, 2017 was 14.1% and 527.9% based on pretax income of $1.7 million and pretax loss of $0.1 million, respectively. The Company’s effective tax rate for the quarter was less than the statutory rate primarily due to the impact of current quarter earnings in jurisdictions where the Company is currently precluded from recording a tax provision and the impact of the partial release of previously unrecognized tax benefits. The effective tax rate was 61.9% and 56.9% for the three and nine months ended September 30, 2016. The difference was primarily due to the impact of current quarter earnings in jurisdictions where the Company is currently precluded from recording a tax provision for the three months ended September 30, 2017 and the impact of the partial release of previously unrecognized tax benefits. As of September 30, 2017, the Company had total unrecognized tax benefits of approximately $2.8 million all of which would impact the Company’s effective tax rate if recognized. The Company recognizes interest and penalties related to unrecognized tax benefits within the income tax provision in its condensed consolidated statement of operations. As of September 30, 2017, the Company’s accrual of interest and penalties amounted to $0.9 million. The Company recorded no material year-to-date change in accrual of unrecognized tax benefits and associated interest and penalties.

INCOME TAXES

9 Months Ended

Sep. 30, 2017

NOTE 5—INCOME TAXES

The Company’s effective tax rate for the three and nine months ended September 30, 2017 was 14.1% and 527.9% based on pretax income of $1.7 million and pretax loss of $0.1 million, respectively. The Company’s effective tax rate for the quarter was less than the statutory rate primarily due to the impact of current quarter earnings in jurisdictions where the Company is currently precluded from recording a tax provision and the impact of the partial release of previously unrecognized tax benefits. The effective tax rate was 61.9% and 56.9% for the three and nine months ended September 30, 2016. The difference was primarily due to the impact of current quarter earnings in jurisdictions where the Company is currently precluded from recording a tax provision for the three months ended September 30, 2017 and the impact of the partial release of previously unrecognized tax benefits.

As of September 30, 2017, the Company had total unrecognized tax benefits of approximately $2.8 million all of which would impact the Company’s effective tax rate if recognized. The Company recognizes interest and penalties related to unrecognized tax benefits within the income tax provision in its condensed consolidated statement of operations. As of September 30, 2017, the Company’s accrual of interest and penalties amounted to $0.9 million. The Company recorded no material year-to-date change in accrual of unrecognized tax benefits and associated interest and penalties.