Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Income (loss) Before Income Taxes

Income before income taxes consisted of the following:



Year Ended December 31,	2019			2018		2017
	(In thousands)
U.S.	$	(1,472	)	$	4,634	$	12,303
Foreign	25,109			39,497		29,959
Income before income taxes	$	23,637		$	44,131	$	42,262

Schedule of Provision for Income Taxes

The provision for income taxes consisted of the following:



Year Ended December 31,	2019		2018		2017
	(In thousands)
Current:
U.S. federal and state	$	1,546	$	1,065	$	9,077
Foreign	9,525		9,530		8,320
Deferred:
U.S. federal and state	1,643		4,051		389
Foreign	1,397		3,896		(2,747		)
Provision for income taxes	$	14,111	$	18,542	$	15,039

Schedule of Effective Income Tax Rate Reconciliation

The provision for income taxes is reconciled to the federal statutory income tax rate of 21% in 2019, 21% in 2018, and 35% in 2017, as follows:



Year Ended December 31,	2019			2018			2017
	(In thousands)
Federal income taxes at statutory rate	$	4,964		$	9,267		$	14,792
State income taxes, net of federal benefit	505			2,685			1,349
Goodwill impairment	1,883			—			428
Foreign taxes	2,276			2,150			(3,226		)
Change in valuation allowance	3,919			9,540			2,913
Research and development credits	(626		)	(273		)	(448		)
Foreign tax credits	(283		)	(429		)	(2,002		)
Nondeductible meals and entertainment	724			782			1,222
US tax reform - revaluation of deferred taxes	—			102			(3,756		)
US tax reform - transition tax, net of credits	—			(3,496		)	7,550
Income tax planning	—			(1,792		)	—
Benefit of international restructuring	—			—			(2,989		)
Global intangible low-tax income, net of credits	892			454			—
Foreign-derived intangible income deduction	(315		)	(323		)	—
Tax rate changes	486			(392		)	(212		)
Other	(314		)	267			(582		)
Provision for income taxes	$	14,111		$	18,542		$	15,039

Schedule of Deferred Tax Assets and Liabilities

Deferred income taxes consisted of the following at December 31, 2019 and 2018:



	2019			2018
	(In thousands)
Accounts receivable allowance	$	1,163		$	1,534
Accrued compensation	9,553			10,184
Accrued pension liabilities	9,116			13,496
Self-insured risks	4,301			4,933
Deferred revenues	4,249			5,868
Accrued rent	—			3,115
Interest	5,399			5,665
Tax credit carryforwards	11,634			14,404
Loss carryforwards	25,523			25,745
Lease liability	29,785			—
Other	3,436			1,152
Gross deferred income tax assets	104,159			86,096
Unbilled revenues	6,522			7,725
Depreciation and amortization	28,025			32,510
Lease right-of-use asset	25,865			—
Gross deferred income tax liabilities	60,412			40,235
Net deferred income tax assets before valuation allowance	43,747			45,861
Valuation allowance	(28,128		)	(25,864		)
Net deferred income tax assets	$	15,619		$	19,997
Amounts recognized in the Consolidated Balance Sheets consist of:
Long-term deferred income tax assets included in "Deferred income tax assets"	17,971			22,146
Long-term deferred income tax liabilities included in "Other noncurrent liabilities"	(2,352		)	(2,149		)
Net deferred income tax assets	$	15,619		$	19,997

Summary of Valuation Allowance

Changes in the Company's deferred tax valuation allowance are recorded as adjustments to the provision for income taxes. An analysis of the Company's deferred tax asset valuation allowances is as follows for the years ended December 31, 2019, 2018, and 2017.



	2019		2018		2017
	(In thousands)
Balance, beginning of year	$	25,864	$	18,829	$	14,498
Other changes	2,264		7,035		4,331
Balance, end of year	$	28,128	$	25,864	$	18,829

Summary of Unrecognized Income Tax Benefits

A reconciliation of the beginning and ending balance of unrecognized income tax benefits follows:



	(In thousands)
Balance at December 31, 2016	$	5,469
Additions for tax provisions related to the current year	6,318
Reductions for tax positions related to the current year	(41		)
Additions for tax positions related to prior years	823
Lapses of applicable statutes of limitation	(1,232		)
Currency translation adjustment	(40		)
Balance at December 31, 2017	$	11,297
Additions for tax provisions related to the current year	54
Reductions for tax positions related to prior years	(3,941		)
Currency translation adjustment	(9		)
Balance at December 31, 2018	$	7,401
Additions for tax provisions related to the current year	515
Additions for tax positions related to prior years	646
Reductions for tax positions related to prior years	(113		)
Reductions for settlements	(2,642		)
Lapses of applicable statutes of limitation	(520		)
Balance at December 31, 2019	$	5,287