2.2.0.25falsefalse0202 - Disclosure - ACQUISITIONStruefalsefalse1falsefalseUSDfalsefalse1/1/2010 - 12/31/2010 USD ($) USD ($) / shares $FROM_Jan01_2010_TO_Dec31_2010http://www.sec.gov/CIK0001013880duration2010-01-01T00:00:002010-12-31T00:00:00USDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170SharesStandardhttp://www.xbrl.org/2003/instancesharesxbrli0EPSDividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDUSD$2true0us-gaap_BusinessCombinationDescriptionAbstractus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsefalsefalseOtherxbrli:stringItemTypestringNo definition available.falsefalseACQUISITIONS3false0us-gaap_BusinessCombinationDisclosureTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00(2)       ACQUISITIONSOn November 30, 2010, the Company acquired an 80% interest in Peppers & Rogers Group. PRG is a leading global management consulting firm specializing in customer-centric strategies for Global 1000 companies and is recognized as a leading authority on customer-based strategies with a deep understanding of the most powerful levers that drive customer loyalty and business results. PRG currently operates offices on six continents across the globe, including headquarters in Norwalk, Connecticut, and Istanbul, Turkey, along with regional offices in Belgium, Germany, United Arab Emirates, South Africa, and Kuwait. PRG has 130 employees.The up-front cash consideration paid was $15.0 million, subject to working capital adjustments on the date of acquisition as defined in the purchase and sale agreement. The working capital adjustment was approximately $9.1 million and is included in Other accrued expenses in the accompanying Consolidated Balance Sheets as of December 31, 2010. An additional $5.0 million payment is due on March 1, 2012. This $5.0 million payment was recognized at fair value using a discounted cash flow approach with a discount rate of 18.4%. This measurement is based on significant inputs not observable in the market, which are deemed to be Level 3 inputs. The fair value on the date of acquisition was approximately $4.4 million and is included in Other long-term liabilities in the accompanying Consolidated Balance Sheets as of December 31, 2010. This value will be accreted up to the $5.0 million payment using the effective interest rate method. The purchase and sale agreement includes a contingent consideration arrangement that requires additional consideration to be paid in 2013 if PRG achieves a specified fiscal year 2012 EBITDA target. The range of the undiscounted amounts the Company could pay under the contingent consideration agreement is between zero and $5.0 million. The fair value of the contingent consideration recognized on the acquisition date was zero and was estimated by applying the income approach. This measure is based on significant inputs not observable in the market (Level 3 inputs). Key assumptions include (i) a discount rate of 30.6% percent and (ii) probability adjusted level of EBITDA between $9.0 million and $12.6 million.The fair value of the 20% noncontrolling interest of $6.0 million in PRG was estimated by applying a market approach. This fair value measurement is based on significant inputs not observable in the market (Level 3 inputs). The fair value estimates are based on assumed financial multiplies of companies deemed similar to PRG, and assumed adjustments because of the lack of control or lack of marketability that market participants would consider when estimating fair value of the noncontrolling interest in PRG. The purchase and sale agreement also included an option for the Company to acquire the remaining 20% interest in PRG exercisable in 2015 for a period of one year, with a one year extension (the “Initial Exercise Period”). If the Company does not acquire the remaining 20% of PRG pursuant to its call option during the Initial Exercise Period, PRG has an option to purchase the Company's 80% interest in PRG. The exercise price is based on a multiple of EBITDA as defined in the purchase and sale agreement.The following summarizes the preliminary estimated fair values of the identifiable assets acquired and liabilities assumed at the acquisition date (in thousands). The estimates of fair value of identifiable assets acquired and liabilities assumed are preliminary, pending completion of the valuation, thus are subject to revisions which may result in adjustments to the values presented below.<div><table style="border-collapse:collapse;margin-top:20px;"><tr style="height: 61px"><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 481px; text-align:left;border-color:#000000;min-width:481px;"> </td><td colspan="2" style="width: 110px; border-bottom-style:solid;border-bottom-width:1px;text-align:center;border-color:#000000;min-width:110px;">Preliminary Estimates of Acquisition Date Fair Value</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Cash</td><td style="width: 14px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:14px;">$</td><td style="width: 96px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:96px;"> 2,202</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Accounts receivable, net</td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 16,843</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Property, plant and equipment</td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 359</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Other assets</td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 843</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Customer relationships</td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 9,300</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Trade name</td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 6,400</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Goodwill</td><td style="width: 14px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:96px;"> 7,251</td></tr><tr style="height: 17px"><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 481px; text-align:left;border-color:#000000;min-width:481px;"> </td><td style="width: 14px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:14px;">$</td><td style="width: 96px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:96px;"> 43,198</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;"> </td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:left;border-color:#000000;min-width:96px;"> </td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Accounts payable </td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;">$</td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 1,515</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Accrued expenses</td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 1,599</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Deferred tax liability</td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 3,690</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Deferred revenue</td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 598</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Line of credit</td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 570</td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Other</td><td style="width: 14px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; border-bottom-style:solid;border-bottom-width:1px;text-align:right;border-color:#000000;min-width:96px;"> 709</td></tr><tr style="height: 17px"><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 481px; text-align:left;border-color:#000000;min-width:481px;"> </td><td style="width: 14px; border-top-style:solid;border-top-width:1px;text-align:left;border-color:#000000;min-width:14px;">$</td><td style="width: 96px; border-top-style:solid;border-top-width:1px;text-align:right;border-color:#000000;min-width:96px;"> 8,681</td></tr><tr style="height: 17px"><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 481px; text-align:left;border-color:#000000;min-width:481px;"> </td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; text-align:left;border-color:#000000;min-width:96px;"> </td></tr><tr style="height: 17px"><td colspan="2" style="width: 493px; text-align:left;border-color:#000000;min-width:493px;">Noncontrolling interest</td><td style="width: 14px; text-align:left;border-color:#000000;min-width:14px;">$</td><td style="width: 96px; text-align:right;border-color:#000000;min-width:96px;"> 6,000</td></tr><tr style="height: 17px"><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 481px; text-align:left;border-color:#000000;min-width:481px;"> </td><td style="width: 14px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; border-bottom-style:solid;border-bottom-width:1px;text-align:left;border-color:#000000;min-width:96px;"> </td></tr><tr style="height: 18px"><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 481px; text-align:left;border-color:#000000;min-width:481px;">Total purchase price</td><td style="width: 14px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:left;border-color:#000000;min-width:14px;">$</td><td style="width: 96px; border-top-style:solid;border-top-width:1px;border-bottom-style:double;border-bottom-width:3px;text-align:right;border-color:#000000;min-width:96px;"> 28,517</td></tr><tr style="height: 18px"><td style="width: 12px; text-align:left;border-color:#000000;min-width:12px;"> </td><td style="width: 481px; text-align:left;border-color:#000000;min-width:481px;"> </td><td style="width: 14px; border-top-style:double;border-top-width:3px;text-align:left;border-color:#000000;min-width:14px;"> </td><td style="width: 96px; border-top-style:double;border-top-width:3px;text-align:left;border-color:#000000;min-width:96px;"> </td></tr></table></div>The goodwill recognized is attributable primarily to the assembled workforce of PRG, expected synergies, and other factors. None of the goodwill is expected to be deductible for income tax purposes. The operating results of PRG are reported within the International BPO segment from the date of acquisition. The Company recognized $0.4 million of acquisition related expenses that were recorded in Selling, general and administrative expense in the accompanying Consolidated Statements of Operations and Comprehensive Income (Loss) during the year ended December 31, 2010.(2)       ACQUISITIONSOn November 30, 2010, the Company acquired an 80% interest in Peppers & Rogers Group. PRG is afalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDescription of a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. This element may be used as a single block of text to encapsulate the entire disclosure (including data and tables) regarding business combinations, including leverage buyout transactions (as applicable).Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51, 52 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 88-16 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 67-73 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph F4 -Subparagraph e -Appendix F falsefalseACQUISITIONS12ACQUISITIONSUnKnownUnKnownUnKnownUnKnownfalsetrue