Income Taxes

9 Months Ended

Sep. 30, 2022

Income Taxes

Income Taxes

Note 13. Income Taxes

The following table presents the relationship between income tax expense or benefit from continuing operations and income or loss before income taxes from continuing operations (dollars in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2022			2021			2022			2021
Loss before income taxes, continuing operations	$	(14,383)		$	(26,023)		$	(33,108)		$	(62,758)
Income tax expense, continuing operations		63			324			265			415
Effective income tax rate		(0.44)	%		(1.25)	%		(0.80)	%		(0.66)	%

Income tax expense or benefit in the quarterly periods is based upon the estimated income or loss for the full year. The composition of the income or loss in different jurisdictions and adjustments, if any, in the applicable quarterly periods influences the periodic expense or benefit.

The relationship between pre-tax income or loss and income tax expense or benefit is greatly affected by the impact of losses for which management cannot claim a tax benefit, non-deductible expenses, and other items that increase tax expense without a relationship to income, such as withholding taxes and changes with respect to uncertain tax positions. The change in the effective income tax rate for the three and nine months ended September 30, 2022 when compared to the three and nine months ended September 30, 2021, is primarily related to our recognition of individually minor net tax expenses during the respective periods.