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Income Taxes
 9 Months Ended
Sep. 30, 2021
Income Tax Disclosure [Abstract]  
Income Taxes

8. Income Taxes

The effective tax rates for the three and nine months ended September 30, 2021, were 29.7% and (117.1%), respectively, compared to (4.1%) and 0.6%, respectively, for the corresponding periods of 2020. The effective tax rate for the nine months ended September 30, 2021, was primarily driven by the low level of pre-tax income and losses netted across all jurisdictions. In general, the effective tax rate differs from the U.S. statutory rate due to recurring items, such as differing tax rates on income earned in certain foreign jurisdictions, nondeductible expenses, state income taxes and the change in valuation allowance recorded against deferred tax assets. Due to the continuing uncertainty in the Company’s industry, the Company continues to utilize the method of recording income taxes on a year-to-date effective tax rate for the three and nine months ended September 30, 2021. The Company will evaluate its use of this method each quarter until such time as a return to the annualized estimated effective tax rate method is deemed appropriate.

The Company is subject to taxation in the U.S., various states and foreign jurisdictions. The Company has significant operations in the U.S. and Canada and to a lesser extent in various other international jurisdictions. Tax years that remain subject to examination by major tax jurisdictions vary by legal entity but are generally open in the U.S. for the tax years ending after 2017 and outside the U.S. for the tax years ending after 2014.