Income Taxes	3 Months Ended
Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 12 – INCOME TAXES For the three months ended March 31, 2020, the Company recorded an income tax expense of $2.1 million on pretax income of $20.8 million, which resulted in an effective tax rate of 9.9%. The income tax expense for the three months ended March 31, 2020 was primarily related to tax expense from operating income, increase in certain non-deductible expenses, shortfalls from stock-based compensation, increase in valuation allowance on certain deferred tax assets, and unrealized foreign exchange losses from the prior year Korea refund claim, offset by a deduction from foreign-derived intangible income and the release of unrecognized tax benefits due to lapse in statute of limitation. For the three months ended March 31, 2019, the Company recorded an income tax benefit of $9.0 million on a pretax loss of $34.4 million, which resulted in an effective tax rate of 26.0%. The effective tax rate was primarily related to tax benefit from operating losses and the realization of certain tax credits, offset by foreign withholding taxes, certain non-deductible expenses, and shortfalls from stock-based compensation. The Company's provision for income taxes is based on its worldwide estimated annualized effective tax rate, except for jurisdictions for which a loss is expected for the year and no benefit can be realized for those losses, and the tax effect of discrete items occurring during the period. The tax for jurisdictions for which a loss is expected and no benefit can be realized for the year is based on actual taxes and tax reserves for the quarter. The change from income tax benefit to income tax expense for the period ended March 31, 2020 as compared to the prior year is largely attributable to operating income, increase in certain non-deductible expenses and unrealized foreign exchange loss from the Korean refund claim partially offset by tax benefits from the release of unrecognized tax benefits due to lapse in statute of limitation. During the fourth quarter of 2019, the Company filed a refund claim for foreign taxes previously withheld from licensees in Korea based on recent court rulings in Korea and other business factors. These previously withheld foreign taxes were claimed as a foreign tax credit in the U.S. As a result of the Company’s refund claim, it recorded a non-current income tax receivable of $65.2 million in income tax receivable, an unrecognized tax benefit of $48.2 million in other long-term liabilities, and a reduction in deferred tax assets of $17.0 million. The Company anticipates filing a refund claim for the 2020 year-to-date Korean withholding taxes. During the first quarter of 2020, an additional non-current income tax receivable of $4.8 million, an unrecognized tax benefit of $2.4 million in other long-term liabilities, and a reduction in deferred tax assets of $2.3 million were recorded. At March 31, 2020, the Company had recorded a cumulative unrealized foreign exchange loss of approximately $3.9 million as a reduction in non-current income tax receivable. As of March 31, 2020, unrecognized tax benefits were $85.5 million (which is included in long-term deferred tax and other long-term liabilities on the Condensed Consolidated Balance Sheet), of which $81.6 million would affect the effective tax rate if recognized. As of March 31, 2019, unrecognized tax benefits were $33.7 million (which was included in long-term deferred tax and other long-term liabilities on the Condensed Consolidated Balance Sheet), of which $21.3 million would affect the effective tax rate if recognized. The Company is unable to reasonably estimate the timing of the long-term payments or the amount by which the liability will increase or decrease. It is the Company's policy to classify accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes. For the three months ended March 31, 2020 and 2019, the Company recognized an insignificant amount of interest and penalties related to unrecognized tax benefits. Accrued interest and penalties were $1.1 million and $1.2 million as of March 31, 2020 and December 31, 2019, respectively. At March 31, 2020, the Company’s 2015 through 2018 tax years were open and subject to potential examination in one or more jurisdictions. In addition, in the U.S., any net operating losses or credits that were generated in prior years but not yet fully utilized in a year that is closed under the statute of limitations may also be subject to examination. The Company has submitted a withholding tax refund claim with the Korean authorities and the final outcome is not anticipated to be settled within the next twelve months.

Income Taxes

3 Months Ended

Mar. 31, 2020

NOTE 12 – INCOME TAXES

For the three months ended March 31, 2020, the Company recorded an income tax expense of $2.1 million on pretax income of $20.8 million, which resulted in an effective tax rate of 9.9%. The income tax expense for the three months ended March 31, 2020 was primarily related to tax expense from operating income, increase in certain non-deductible expenses, shortfalls from stock-based compensation, increase in valuation allowance on certain deferred tax assets, and unrealized foreign exchange losses from the prior year Korea refund claim, offset by a deduction from foreign-derived intangible income and the release of unrecognized tax benefits due to lapse in statute of limitation.

For the three months ended March 31, 2019, the Company recorded an income tax benefit of $9.0 million on a pretax loss of $34.4 million, which resulted in an effective tax rate of 26.0%. The effective tax rate was primarily related to tax benefit from operating losses and the realization of certain tax credits, offset by foreign withholding taxes, certain non-deductible expenses, and shortfalls from stock-based compensation.

The Company's provision for income taxes is based on its worldwide estimated annualized effective tax rate, except for jurisdictions for which a loss is expected for the year and no benefit can be realized for those losses, and the tax effect of discrete items occurring during the period. The tax for jurisdictions for which a loss is expected and no benefit can be realized for the year is based on actual taxes and tax reserves for the quarter. The change from income tax benefit to income tax expense for the period ended March 31, 2020 as compared to the prior year is largely attributable to operating income, increase in certain non-deductible expenses and unrealized foreign exchange loss from the Korean refund claim partially offset by tax benefits from the release of unrecognized tax benefits due to lapse in statute of limitation.

During the fourth quarter of 2019, the Company filed a refund claim for foreign taxes previously withheld from licensees in Korea based on recent court rulings in Korea and other business factors. These previously withheld foreign taxes were claimed as a foreign tax credit in the U.S. As a result of the Company’s refund claim, it recorded a non-current income tax receivable of $65.2 million in income tax receivable, an unrecognized tax benefit of $48.2 million in other long-term liabilities, and a reduction in deferred tax assets of $17.0 million. The Company anticipates filing a refund claim for the 2020 year-to-date

Korean withholding taxes. During the first quarter of 2020, an additional non-current income tax receivable of $4.8 million, an unrecognized tax benefit of $2.4 million in other long-term liabilities, and a reduction in deferred tax assets of $2.3 million were recorded. At March 31, 2020, the Company had recorded a cumulative unrealized foreign exchange loss of approximately $3.9 million as a reduction in non-current income tax receivable.

As of March 31, 2020, unrecognized tax benefits were $85.5 million (which is included in long-term deferred tax and other long-term liabilities on the Condensed Consolidated Balance Sheet), of which $81.6 million would affect the effective tax rate if recognized. As of March 31, 2019, unrecognized tax benefits were $33.7 million (which was included in long-term deferred tax and other long-term liabilities on the Condensed Consolidated Balance Sheet), of which $21.3 million would affect the effective tax rate if recognized. The Company is unable to reasonably estimate the timing of the long-term payments or the amount by which the liability will increase or decrease.

It is the Company's policy to classify accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes. For the three months ended March 31, 2020 and 2019, the Company recognized an insignificant amount of interest and penalties related to unrecognized tax benefits. Accrued interest and penalties were $1.1 million and $1.2 million as of March 31, 2020 and December 31, 2019, respectively.

At March 31, 2020, the Company’s 2015 through 2018 tax years were open and subject to potential examination in one or more jurisdictions. In addition, in the U.S., any net operating losses or credits that were generated in prior years but not yet fully utilized in a year that is closed under the statute of limitations may also be subject to examination. The Company has submitted a withholding tax refund claim with the Korean authorities and the final outcome is not anticipated to be settled within the next twelve months.