XML 34 R20.htm IDEA: XBRL DOCUMENT

Redeemable Noncontrolling Interest

6 Months Ended

Jun. 30, 2011

Redeemable Noncontrolling Interest

Redeemable Noncontrolling Interest

14. Redeemable Noncontrolling Interest

Certain GovDelivery Series AA Preferred stockholders have the ability to force GovDelivery to redeem their Series AA Preferred shares beginning in 2013. Because that redemption is outside the control of GovDelivery, ICG has classified this noncontrolling interest outside of equity and will accrete to its estimated redemption value with an offset to additional paid-in capital. This noncontrolling interest is classified as "Redeemable noncontrolling interest" on ICG's Consolidated Balance Sheets.

The following reconciles the activity related to the redeemable noncontrolling interest during the six months ended June 30, 2011 and 2010 (in thousands):


Balance at December 31, 2009		$	1,420
Redeemable noncontrolling interest portion of net subsidiary income/(loss)			(35	)
Accretion to estimated redemption value			126

Balance at June 30, 2010		$	1,511


Balance at December 31, 2010		$	1,182
Redeemable noncontrolling interest portion of net subsidiary income/(loss)			(106	)
Accretion to estimated redemption value			199
Impact of subsidiary equity transactions			2

Balance at June 30, 2011		$	1,277

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References+ Details