Table:
| (In thousands) | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| U.S. entities | $(29,829) | $(74,131) | $26,552 |
| International entities | 5,052 | 40,760 | 18,135 |
| Total | $(24,777) | $(33,371) | $44,687 |
Paragraphs:
Income (loss) before expense (benefit) for income taxes for the years ended December 31, 2019, 2018 and 2017 is as follows:
Income (loss) before expense (benefit) for income taxes for international entities reflects income (loss) based on statutory transfer pricing agreements. This amount does not correlate to consolidated international revenue, many of which occur from our U.S. entity.
Question:
What does Income (loss) before expense (benefit) for income taxes for international entities reflect?
Answer: income (loss) based on statutory transfer pricing agreements.