IMPAIRMENT LOSSES AND RESTRUCTURING CHARGES

Impairment Losses

We recognized impairment losses of $531 in the fourth quarter of 2013 in our Latin America segment associated with the furniture, fixtures and leasehold improvements at our site in Costa Rica after an impairment analysis indicated estimated future cash flows were insufficient to support the carrying values. We continue to own and use the impaired assets at our site in Costa Rica. During the year ended December 31, 2012, we incurred $3,086 of impairment losses in our Domestic segment associated with two facilities where we received customer notification of a ramp-down in business. We were able to secure new business for one of the facilities and the other facility was closed in January 2013 when the lease expired.

Disposal of Long-Lived Assets

During 2013, we implemented a plan to outsource a significant portion of our IT platform. As a result, we transferred certain IT assets to the provider, resulting in a loss on disposal of $966, which is included in interest and other income (expense), net. The useful life of the remaining impacted assets has been shortened to the transition period, resulting in accelerated depreciation charges of $637 in cost of services.

Assets Held for Sale

During 2013, we reclassified our Laramie, Wyoming facility, previously held for sale to assets held and used, as the held for sale criteria were no longer met due to the duration of the held for sale classification. We also reclassified our Enid, Oklahoma facility, previously held for sale, to assets held and used, as the held for sale criteria were no longer met due to the reopening of this site. The assets were measured at the carrying value of the assets before being classified as held for sale, adjusted for any depreciation expense that would have been recognized had the assets been continuously held and used. As a result of this measurement, we recognized $151 and $271 of depreciation expense for the Laramie and Enid facilities, respectively, which is included in cost of services.

During the fourth quarter of 2013, we sold our Greeley, Colorado facility, previously held for sale. Refer to Note 9, "Property, Plant & Equipment," for additional information.

Restructuring Charges

A summary of the activity under the restructuring plans as of December 31, 2013, and changes during the years ended December 31, 2013 and 2012 are presented below:



	Facility-Related Costs
	Victoria			Laramie			Grand Junction			Decatur			Regina			Total
Balance as of January 1, 2012	$	483		$	63		$	252		$	—		$	852		$	1,650
Expense (reversal)	—			(20		)	(138		)	464			671			977
Payments, net of receipts for sublease	54			(43		)	(114		)	(378		)	(1,197		)	(1,678		)
Foreign currency translation adjustment	—			—			—			—			8			8
Balance as of December 31, 2012	$	537		$	—		$	—		$	86		$	334		$	957
Expense (reversal)	(443		)	—			—			(56		)	—			(499		)
Payments, net of receipts for sublease	(78		)	—			—			(30		)	(328		)	(436		)
Foreign currency translation adjustment	—			—			—			—			(6		)	(6		)
Balance as of December 31, 2013	$	16		$	—		$	—		$	—		$	—		$	16

The reserves listed above are net of expected sublease rental income. We previously entered into a sublease agreement for our Victoria, Texas facility through the remainder of its respective lease term in 2014. We have recorded an accrual for certain property taxes we still owe in Victoria, which we expect to pay through 2014. During 2013, we reversed $443 of the restructuring reserve based on an updated analysis of pass-through expenses. During 2012, we reversed the balance of $138 associated with our Grand Junction facility as we re-opened the facility due to new business and a ramp-up of activities with existing customers. The restructuring plan for our Laramie, Wyoming facility was completed in 2012, at which time we reversed the remaining balance of $20. During 2012, we increased our reserve for Regina, Saskatchewan by $671 based on updated forecasts of expected sublease income and we established a reserve of $464 for our Decatur, Illinois facility, which was closed in January 2013.

The Regina, Saskatchewan and Decatur, Illinois restructuring plans were completed in the first quarter of 2013 and we do not expect to incur any additional restructuring liabilities in future periods for either of these locations.

We expect to pay $16 in our Domestic segment over the remaining term of the restructuring plans, including lease payments offset by sublease receipts, personal and real property taxes and other miscellaneous facility related costs. The cumulative amount paid as of December 31, 2013 related to the closures was $9,870 in our Domestic segment in facility-related costs and termination benefits.

Note Receivable

In connection with the sublease of our Victoria, Texas facility, the sublessee is making payments to us for certain furniture, fixtures, equipment and leasehold improvements in the facility. The payments will be made over the remainder of the lease term, or December 1, 2014, after which time the sublessee will own the assets. As of December 31, 2013, we have recorded the remaining balance due in 2014 on the note receivable of $645, net of unearned interest income of approximately $18. The note receivable bears interest at a rate of 4.4% per annum.