INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES We recorded an income tax provision of $3.0 million and an income tax benefit of $15.8 million for the three and nine months ended September 30, 2020, respectively, compared to a benefit of $2.5 million and $3.2 million for the three and nine months ended September 30, 2019. The effective tax rate was a provision of 48.4% for the three months ended September 30, 2020, compared to a benefit of 26.5% for the three months ended September 30, 2019. For the nine months ended September 30, 2020 and September 30, 2019, our effective tax rate was 6.6% and 11.3%, respectively. For periods prior to June 30, 2020, we calculated the provision for income taxes during interim reporting periods by applying an estimate of the annual effective rate for the full fiscal year to the year-to-date ordinary income or loss, excluding unusual or infrequently occurring discrete items. For the quarters ended June 30, 2020 and September 30, 2020, we calculated the provision for income taxes based on the year-to-date financial results. In these instances, the year-to-date calculations provided a more reliable estimate due to the fluctuations in the ordinary income or loss in the various taxing jurisdictions. Our year-to-date effective tax rate differed from the statutory tax rate due to additional tax benefits recognized related to the CARES Act enacted on March 27, 2020, the goodwill impairment, and a change in the valuation allowance. The CARES Act, among other things, includes modifications for net operating loss carryovers and carrybacks, an immediate refund of alternative minimum tax credit carryovers, and modification of the business interest deduction limitation for tax years beginning in 2019 and 2020 from 30% of adjusted taxable income ("ATI") to 50% of ATI. The CARES Act also includes a technical correction to the Tax Cuts and Jobs Act of 2017 (the "2017 Act") for qualified improvement property, which we do not expect to have a material impact on the Company. As a result of these modifications, a tax benefit in the amount of $7.3 million was recorded during the first quarter related to the carryback of net operating losses generated in certain tax years, which were previously only allowed to be carried forward, to recover income taxes paid at a higher statutory tax rate than the rate under current law. The goodwill impairment charge of $191.8 million taken during the three months ended March 31, 2020, a portion of which is not deductible for tax purposes, resulted in a tax benefit of $30.5 million. The year-to-date increase in the valuation allowance of $25.6 million is primarily related to the goodwill impairment and the Company’s U.S. net operating losses.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.