Year Ended December 31,	2020			2019			2018
	(In thousands)
U.S.	$	(1,029	)	$	(1,472	)	$	4,634
Foreign		40,117			25,109			39,497
Income before income taxes	$	39,088		$	23,637		$	44,131

Year Ended December 31,	2020			2019		2018
	(In thousands)
Current:
U.S. federal and state	$	12,561		$	1,546	$	1,065
Foreign		8,457			9,525		9,530
Deferred:
U.S. federal and state		(8,870	)		1,643		4,051
Foreign		(135	)		1,397		3,896
Provision for income taxes	$	12,013		$	14,111	$	18,542

Net cash payments for income taxes were $12,216,000, $16,996,000, and $8,168,000 in 2020, 2019, and 2018, respectively.

The provision for income taxes is reconciled to the federal statutory income tax rate of 21% in 2020, 2019, and 2018, as follows:

Year Ended December 31,	2020			2019			2018
	(In thousands)
Federal income taxes at statutory rate	$	8,208		$	4,964		$	9,267
State income taxes, net of federal benefit		325			505			2,685
Goodwill impairment		2,322			1,883			—
Foreign taxes		3,328			2,276			2,150
Change in valuation allowance		(374	)		3,919			9,540
Research and development credits		(1,001	)		(626	)		(273	)
Foreign tax credits		(1,150	)		(283	)		(429	)
Nondeductible meals and entertainment		377			724			782
US tax reform - revaluation of deferred taxes		—			—			102
US tax reform - transition tax, net of credits		—			—			(3,496	)
Change in permanent reinvestment assertion		776			—			(1,792	)
Disposals and liquidations of businesses		(935	)		—			—
Global intangible low-tax income, net of credits		(54	)		892			454
Foreign-derived intangible income deduction		(115	)		(315	)		(323	)
Tax rate changes		(359	)		486			(392	)
Other		665			(314	)		267
Provision for income taxes	$	12,013		$	14,111		$	18,542

The Company's consolidated effective income tax rate may change periodically due to changes in enacted statutory tax rates, changes in tax law or policy, changes in the composition of taxable income from the countries in which it operates, the Company's ability to utilize net operating loss and tax credit carryforwards, and changes in unrecognized tax benefits.

The Company's effective income tax rate in 2020 was impacted by goodwill impairment charges, disposals and liquidations of businesses, and deferred taxes attributable to undistributed foreign earnings that are no longer permanently reinvested. The Company's effective income tax rate in 2019 was impacted by goodwill impairment charges, arbitration and claim settlements, and valuation allowance establishment on certain state net operating losses. The Company's effective income tax rate in 2018 was impacted by a valuation allowance on certain Foreign Tax Credits, the Tax Cuts and Jobs Act in the U.S. (the "Tax Act"), and one-time income tax planning activities.

During 2018, the Company completed its accounting for the Tax Act in accordance with SAB 118. As a result, the Company recorded additional income tax expense of $3,583,000. This expense consisted of substantially all of the $6,977,000 valuation allowance established against foreign tax credits and $102,000 for the revaluation of deferred taxes, net of $3,496,000 of Transition Tax release of uncertain tax positions and adjustments.

During 2020, the Company released its permanent reinvestment position on a portion of prior year undistributed earnings for certain foreign operations and accrued deferred taxes attributable to these earnings. Beyond these earnings we have not changed the reinvestment assertion on our undistributed earnings or other outside basis differences of our remaining foreign subsidiaries. Excluding the change in position for certain foreign operations, no additional income or withholding taxes have been provided for indefinitely reinvested undistributed foreign earnings, other than those subject to the Transition Tax nor have any taxes been provided for outside basis difference inherent in these entities as these amounts continue to be indefinitely reinvested in foreign operations. We have estimated that we have book over tax basis differences of approximately $89,510,000. Due to withholding tax, basis computations, and other related tax considerations, it is not practicable to estimate any taxes to be provided on outside basis differences at this time.

Topic 740, No. 5, Accounting for Global Intangible Low-Taxed Income, states that an entity can make an accounting policy election to either recognize deferred taxes for temporary basis differences expected to reverse as GILTI in future years or to provide for the tax expense related to GILTI in the year the tax is incurred as a period expense only. At December 31, 2018, the Company elected to account for GILTI in the year the tax is incurred.

	2020			2019
	(In thousands)
Accounts receivable allowance	$	1,019		$	1,163
Accrued compensation		14,655			9,553
Accrued pension liabilities		4,950			9,116
Self-insured risks		5,746			4,301
Deferred revenues		5,376			4,249
Interest		2,419			5,399
Tax credit carryforwards		7,090			11,634
Loss carryforwards		22,805			25,523
Lease liability		31,435			29,785
Other		2,158			3,436
Gross deferred income tax assets		97,653			104,159
Unbilled revenues		5,311			6,522
Repatriated earnings		776			—
Depreciation and amortization		23,474			28,025
Lease right-of-use asset		27,513			25,865
Gross deferred income tax liabilities		57,074			60,412
Net deferred income tax assets before valuation allowance		40,579			43,747
Valuation allowance		(16,579	)		(28,128	)
Net deferred income tax assets	$	24,000		$	15,619
Amounts recognized in the Consolidated Balance Sheets consist of:
Long-term deferred income tax assets included in "Deferred income tax assets"		25,595			17,971
Long-term deferred income tax liabilities included in "Other noncurrent liabilities"		(1,595	)		(2,352	)
Net deferred income tax assets	$	24,000		$	15,619

At December 31, 2020, the Company had deferred tax assets related to loss carryforwards of $23,033,000, before netting of unrecognized tax benefits of $228,000. An estimated $15,936,000 of the deferred tax assets will not expire, and $7,097,000 will expire over the next 20 years if not utilized by the Company.

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, 2020, 2019, and 2018.

	2020			2019		2018
	(In thousands)
Balance, beginning of year	$	28,128		$	25,864	$	18,829
Other changes		(11,549	)		2,264		7,035
Balance, end of year	$	16,579		$	28,128	$	25,864

Changes to the valuation allowance for the year ended December 31, 2020 were primarily due to anticipated expiration of certain foreign tax credits after consideration of the four sources of taxable income and disposals and liquidations of businesses, net of losses in certain of the Company’s international operations. Changes to the valuation allowance for the year ended December 31, 2019 were primarily due to anticipated expiration of certain state NOLs after consideration of the four sources of taxable income and losses in certain of the Company’s international operations. Changes to the valuation allowance for the year ended December 31, 2018 were primarily due to anticipated expiration of foreign tax credits after consideration of the Tax Act and the four sources of taxable income and losses in certain of the Company’s international and domestic operations.

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

	(In thousands)
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
Additions for tax provisions related to the current year		92
Additions for tax positions related to prior years		2
Reductions for tax positions related to prior years		(505	)
Reductions for settlements		(516	)
Lapses of applicable statutes of limitation		(582	)
Balance at December 31, 2020	$	3,778

The Company accrues interest and, if applicable, penalties related to unrecognized tax benefits in income taxes. Total accrued interest expense at December 31, 2020, 2019, and 2018, was $89,000, $256,000, and $256,000, respectively.

Included in the total unrecognized tax benefits at December 31, 2020, 2019, and 2018 were $713,000, $1,940,000, and $5,493,000, respectively, of tax benefits that, if recognized, would affect the effective income tax rate.

The Company conducts business in a number of countries and, as a result, files U.S. federal and various state and foreign jurisdiction income tax returns. In the normal course of business, the Company is subject to examination by various taxing jurisdictions throughout the world, including Canada, the U.K., and the U.S. With few exceptions, the Company is no longer subject to income tax examinations for years before 2010.

Although the outcome of tax audits is always uncertain, the Company believes that adequate amounts of tax, including interest and penalties, have been provided for any adjustments that are expected to result from those years.

The Company does not expect any material reductions to unrecognized income tax benefits within the next 12 months as a result of projected resolutions of income tax uncertainties.