Amount of acquisition cost of a business combination allocated to goodwill and intangible assets

No definition available.

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- Definition

The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to inventory, including finished goods, work-in-process, and raw materials.

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- Definition

The amount of acquisition cost of a business combination allocated to prepaid expenses and other current assets. Does not include amounts allocated to cash and cash equivalents, marketable securities, receivables, inventory, and assets not to be used.

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- Definition

The amount of acquisition cost of a business combination allocated to receivables.

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- Definition

The amount of acquisition cost of a business combination allocated to accounts payable of the acquired entity.

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- Definition

The amount of acquisition cost of a business combination allocated to accrued expenses of the acquired entity.

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- Definition

The amount of acquisition cost of a business combination allocated to deferred revenue of the acquired entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 01-3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

The amount of acquisition cost of a business combination allocated to other current liabilities of the acquired entity. Does not include amounts allocated to the current portion of long-term debt, accounts payable and accrued expenses.

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- Definition

Amount of acquisition cost of a business combination allocated to other noncurrent assets not separately disclosed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 98-1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 37

-Subparagraph f

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations.

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Note 4 - Acquisitions (Detail) - The preliminary purchase price allocations for Cortiva and the completed Onboard purchase price allocation (USD $) In Thousands, unless otherwise specified	Nov. 07, 2011	Nov. 01, 2011	Jan. 31, 2011	Dec. 31, 2012 Cortiva and Onboard [Member]
Accounts receivable				$ 8,465
Inventories				54
Other current assets				3,047
Property and equipment				1,256
Other assets				272
Goodwill and intangible assets				35,709
Accounts payable				(389)
Gift certificate liability				(285)
Deferred tuition revenue				(10,257)
Accrued expenses				(5,812)
Cash used in acquisition, net of cash acquired	$ 33,000	$ 175,000	$ 4,500	$ 32,060