INCOME TAXES	3 Months Ended
Mar. 31, 2017
INCOME TAXES [Abstract]
INCOME TAXES	8. INCOME TAXES The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. The Company is no longer subject to U.S. federal examinations by tax authorities for years before 2013 and for state examinations before 2010. Regarding foreign subsidiaries, the Company is no longer subject to examination by tax authorities for years before 2006 in Asia and generally 2009 in Europe. As a result of the expiration of the statute of limitations for specific jurisdictions, it is reasonably possible that the related unrecognized benefits for tax positions taken regarding previously filed tax returns may change materially from those recorded as liabilities for uncertain tax positions in the Company's condensed consolidated financial statements at March 31, 2017. The Company's liabilities for uncertain tax positions totaled $28.2 million and $27.8 million at March 31, 2017 and December 31, 2016, respectively, of which $0.4 million is included in other current liabilities at each date. These amounts, if recognized, would reduce the Company's effective tax rate. As of March 31, 2017, approximately $0.4 million of the Company's liabilities for uncertain tax positions are expected to be resolved during 2017 by way of expiration of the related statute of limitations. In connection with the acquisition of the Power-One Power Solutions business ("Power Solutions") from ABB Ltd. ("ABB") in 2014, the Company assumed a liability for additional uncertain tax positions related to various tax matters for the years 2007 through 2013. From the date of acquisition through March 31, 2017, the Company has recorded $4.6 million of interest and penalties pertaining to this issue, of which $2.6 million was reversed during 2016 in relation to the settlement of the exposure. The Company will continue to accrue approximately $0.7 million annually until the issues are resolved. The Company's policy is to recognize interest and penalties related to uncertain tax positions as a component of the current provision for income taxes. During the three months ended March 31, 2017 and 2016, the Company recognized $0.3 million and $0.5 million, respectively, in interest and penalties in the condensed consolidated statements of operations. During the three months ended March 31, 2016, the Company recognized a benefit of $1.3 million for the reversal of such interest and penalties. There were no reversals of interest or penalties in the first quarter of 2017. The Company has approximately $2.4 million and $2.2 million, accrued for the payment of such interest and penalties at March 31, 2017 and December 31, 2016, respectively, which is included in both other current liabilities and liability for uncertain tax positions in the condensed consolidated balance sheets. The Company continues to monitor proposed legislation affecting the taxation of transfers of U.S. intangible property and other potential tax law changes.

8. INCOME TAXES

The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. The Company is no longer subject to U.S. federal examinations by tax authorities for years before 2013 and for state examinations before 2010. Regarding foreign subsidiaries, the Company is no longer subject to examination by tax authorities for years before 2006 in Asia and generally 2009 in Europe.

As a result of the expiration of the statute of limitations for specific jurisdictions, it is reasonably possible that the related unrecognized benefits for tax positions taken regarding previously filed tax returns may change materially from those recorded as liabilities for uncertain tax positions in the Company's condensed consolidated financial statements at March 31, 2017. The Company's liabilities for uncertain tax positions totaled $28.2 million and $27.8 million at March 31, 2017 and December 31, 2016, respectively, of which $0.4 million is included in other current liabilities at each date. These amounts, if recognized, would reduce the Company's effective tax rate. As of March 31, 2017, approximately $0.4 million of the Company's liabilities for uncertain tax positions are expected to be resolved during 2017 by way of expiration of the related statute of limitations.

In connection with the acquisition of the Power-One Power Solutions business ("Power Solutions") from ABB Ltd. ("ABB") in 2014, the Company assumed a liability for additional uncertain tax positions related to various tax matters for the years 2007 through 2013. From the date of acquisition through March 31, 2017, the Company has recorded $4.6 million of interest and penalties pertaining to this issue, of which $2.6 million was reversed during 2016 in relation to the settlement of the exposure. The Company will continue to accrue approximately $0.7 million annually until the issues are resolved.

The Company's policy is to recognize interest and penalties related to uncertain tax positions as a component of the current provision for income taxes. During the three months ended March 31, 2017 and 2016, the Company recognized $0.3 million and $0.5 million, respectively, in interest and penalties in the condensed consolidated statements of operations. During the three months ended March 31, 2016, the Company recognized a benefit of $1.3 million for the reversal of such interest and penalties. There were no reversals of interest or penalties in the first quarter of 2017. The Company has approximately $2.4 million and $2.2 million, accrued for the payment of such interest and penalties at March 31, 2017 and December 31, 2016, respectively, which is included in both other current liabilities and liability for uncertain tax positions in the condensed consolidated balance sheets.

The Company continues to monitor proposed legislation affecting the taxation of transfers of U.S. intangible property and other potential tax law changes.