Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The consolidated loss from continuing operations before income taxes consisted of the following:

	Year Ended December 31, 2019		Year Ended December 31, 2018		Year Ended December 31, 2017
Domestic	$	(40,169)	$	(28,793)	$	(31,880)
Foreign	754		9,094		864
Loss from continuing operations before income taxes	$	(39,415)	$	(19,699)	$	(31,016)

Schedule of Components of Income Tax Expense (Benefit)

The tax provision (benefit) from continuing operations included within the consolidated statements of operations consisted of the following:

	Year Ended December 31, 2019		Year Ended December 31, 2018		Year Ended December 31, 2017
Current
Federal	$	106	$	53	$	208
State	75		53		(125)
Foreign	2,008		2,527		3,405
Total current income tax provision	2,189		2,633		3,488
Deferred
Federal	581		(6,112)		(16,916)
State	2,428		(597)		(1,142)
Foreign	(1,182)		(970)		(1,044)
Total deferred income tax provision (benefit)	1,827		(7,679)		(19,102)
Total income tax provision (benefit)	$	4,016	$	(5,046)	$	(15,614)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income taxes at the Federal statutory rate to the effective tax rate is summarized as follows:

	Year Ended December 31, 2019		Year Ended December 31, 2018		Year Ended December 31, 2017
Tax at Federal statutory rate	21.0	%	21.0	%	35.0	%
State taxes - net of Federal benefit	1.8		6.5		3.3
Research and development incentives	1.2		2.1		0.6
Foreign rate differential	0.8		(1.7)		0.6
Valuation allowances(1)	(33.7)		(1.8)		1.5
Change in foreign tax rates	—		—		(0.6)
Increase in tax reserves	(0.8)		(1.3)		(0.2)
Stock compensation expense	0.2		(1.7)		(1.7)
U.S. taxation of foreign earnings(2)	0.4		(2.4)		(4.4)
Non-deductible meals and entertainment	(0.2)		(0.1)		(0.1)
Change in U.S. tax rate(3)	—		—		34.8
Transition tax on unremitted foreign earnings(4)	—		2.6		(17.1)
Other	(0.9)		2.4		(1.4)
Effective tax rate	(10.2)	%	25.6	%	50.3	%

(1) During the year ended December 31, 2019, the Company recorded a valuation allowance of $13.3 million for federal and state deferred tax assets primarily related to the U.S. interest deduction limitation carryforward.

(2) During the year ended December 31, 2018, the U.S. taxation of foreign earnings includes the recognition of GILTI and the U.S. taxation of other foreign income. During the year ended December 31, 2017, the amount includes the recording of a deferred tax liability for foreign earnings of the Company’s wholly-owned U.S. subsidiaries that are no longer considered indefinitely reinvested.

(3)  During the year ended December 31, 2017, the change in U.S. tax rate represents the impact of the reduction in the U.S. corporate income tax rate from 35% to 21% under the Tax Reform Act.

(4) During the years ended December 31, 2018 and 2017, the transition tax on unremitted foreign earnings represents the impact of the deemed mandatory repatriation provisions under the Tax Reform Act.

Schedule of Deferred Tax Assets and Liabilities

The Company’s temporary differences which gave rise to deferred tax assets and liabilities were as follows:

	December 31, 2019		December 31, 2018
Deferred tax assets
Accrued expenses and reserves	$	1,475	$	2,035
Postretirement and postemployment benefits	800		924
Employee benefits	2,691		2,838
Operating lease liabilities	5,269		—
Inventories	1,410		1,261
Other assets	1,128		1,285
Interest disallowance	11,686		6,157
Operating loss and credit carryforwards	12,806		14,782
Gross deferred tax assets	37,265		29,282
Less valuation allowance	(16,553)		(3,828)
Deferred tax assets	20,712		25,454
Deferred tax liabilities
Property, plant and equipment	(6,530)		(14,941)
Right-of-use operating lease assets	(4,619)		—
Intangible assets and other liabilities	(14,790)		(25,801)
Foreign investments	(1,026)		(1,261)
Deferred tax liabilities	(26,965)		(42,003)
Net deferred tax liability	$	(6,253)	$	(16,549)
Amounts recognized in the statement of financial position consist of:
Other assets - net	$	1,281	$	1,064
Deferred income taxes	(7,534)		(17,613)
Net amount recognized	$	(6,253)	$	(16,549)

Schedule of Unrecognized Tax Benefits Roll Forward

Changes in the Company’s gross liability for unrecognized tax benefits, excluding interest and penalties, are as follows for the years ended December 31, 2019, 2018 and 2017:

	Year Ended December 31, 2019		Year Ended December 31, 2018		Year Ended December 31, 2017
Balance at beginning of period	$	2,084	$	1,916	$	1,881
Additions (reductions) based on tax positions related to current year	209		168		267
Reductions related to lapses of statute of limitations	—		—		(232)
Balance at end of period	$	2,293	$	2,084	$	1,916

Summary of Open Tax Years

With certain exceptions, the Company is subject to examination by U.S. Federal and state taxing authorities for the taxable years in the following table. The Company does not expect the results of these examinations to have a material impact on the Company.

Tax Jurisdiction	Open Tax Years
France	2017 - 2019
Germany	2012 - 2019
Mexico	2015 - 2019
Portugal	2016 - 2019
Spain	2016 - 2019
Sweden	2014 - 2019
United Kingdom	2017 - 2019
United States (federal)	2014 - 2019
United States (state and local)	2014 - 2019