SEGMENT AND GEOGRAPHIC DATA

12 Months Ended

Dec. 31, 2012

Segment Reporting [Abstract]

SEGMENT AND GEOGRAPHIC DATA

SEGMENT AND GEOGRAPHIC DATA

Segment Reporting

The Company operates in three reportable segments: the Hudson regional businesses of Hudson Americas, Hudson Asia Pacific, and Hudson Europe. Corporate expenses are reported separately from the three reportable segments and pertain to certain functions, such as executive management, corporate governance, human resources, accounting, administration, tax and treasury, the majority of which are attributable to and have been allocated to the reportable segments. Segment information is presented in accordance with ASC 280, “Segments Reporting.” This standard is based on a management approach that requires segmentation based upon the Company’s internal organization and disclosure of revenue and certain expenses based upon internal accounting methods. The Company’s financial reporting systems present various data for management to run the business, including internal profit and loss statements prepared on a basis not consistent with U.S. GAAP. Accounts receivable, net and long-lived assets are the only significant assets separated by segment for internal reporting purposes.

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2012
Revenue, from external customers	$	169,216		$	288,144		$	320,217		$	—		$	—		$	777,577
Inter-segment revenue	—			91			88			—			(179		)	—
Total revenue	$	169,216		$	288,235		$	320,305		$	—		$	(179	)	$	777,577
Gross margin, from external customers	$	43,164		$	117,428		$	124,275		$	—		$	—		$	284,867
Inter-segment gross margin	(13		)	12			1			—			—			—
Total gross margin	$	43,151		$	117,440		$	124,276		$	—		$	—		$	284,867
Business reorganization expenses (recovery)	$	1,007		$	1,285		$	5,131		$	359		$	—		$	7,782
EBITDA (loss) (a)	$	1,268		$	5,355		$	(2,955	)	$	(3,614	)	$	—		$	54
Depreciation and amortization	1,097			3,197			1,503			641			—			6,438
Intercompany interest income (expense), net	—			(3,988		)	(435		)	4,423			—			—
Interest income (expense), net	(57		)	(236		)	51			(393		)	—			(635		)
Income (loss) from continuing operations before income taxes	$	114		$	(2,066	)	$	(4,842	)	$	(225	)	$	—		$	(7,019	)
Provision for (benefit from) income taxes	$	(3,061	)	$	(527	)	$	1,486		$	418		$	—		$	(1,684	)
As of December 31, 2012
Accounts receivable, net	$	26,168		$	32,835		$	48,213		$	—		$	—		$	107,216
Long-lived assets, net of accumulated depreciation and amortization	$	2,230		$	12,909		$	5,048		$	1,971		$	—		$	22,158
Total assets	$	31,399		$	72,517		$	76,381		$	13,171		$	—		$	193,468

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2011
Revenue, from external customers	$	192,217		$	359,108		$	382,411		$	—		$	—		$	933,736
Inter-segment revenue	20			39			135			—			(194		)	—
Total revenue	$	192,237		$	359,147		$	382,546		$	—		$	(194	)	$	933,736
Gross margin, from external customers	$	50,778		$	146,917		$	156,610		$	—		$	—		$	354,305
Inter-segment gross margin	(1		)	(83		)	107			—			(23		)	—
Total gross margin	$	50,777		$	146,834		$	156,717		$	—		$	(23	)	$	354,305
Business reorganization expenses (recovery)	$	—		$	—		$	720		$	—		$	—		$	720
EBITDA (loss) (a)	$	3,482		$	14,180		$	8,071		$	(2,091	)	$	—		$	23,642
Depreciation and amortization	1,092			2,922			1,642			595			—			6,251
Intercompany interest income (expense), net	—			(7,339		)	(523		)	7,864			(2		)	—
Interest income (expense), net	(42		)	(659		)	55			(497		)	—			(1,143		)
Income (loss) from continuing operations before income taxes	$	2,348		$	3,260		$	5,961		$	4,681		$	(2	)	$	16,248
Provision for (benefit from) income taxes	500			900			3,214			725			—			5,339
As of December 31, 2011
Accounts receivable, net	$	24,750		$	49,918		$	56,821		$	—		$	—		$	131,489
Long-lived assets, net of accumulated depreciation and amortization	$	2,557		$	9,997		$	4,939		$	2,536		$	—		$	20,029
Total assets	$	29,818		$	81,161		$	86,156		$	19,411		$	—		$	216,546

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2010
Revenue, from external customers	$	162,432		$	303,619		$	328,491		$	—		$	—		$	794,542
Inter-segment revenue	(3		)	70			195			—			(262		)	—
Total revenue	$	162,429		$	303,689		$	328,686		$	—		$	(262	)	$	794,542
Gross margin, from external customers	$	39,417		$	121,965		$	137,191		$	—		$	—		$	298,573
Inter-segment gross margin	(116		)	(1		)	125			—			(8		)	—
Total gross margin	$	39,301		$	121,964		$	137,316		$	—		$	(8	)	$	298,573
Business reorganization expenses (recovery)	$	307		$	(15	)	$	1,402		$	—		$	—		$	1,694
EBITDA (loss) (a)	$	1,687		$	8,847		$	1,086		$	(5,117	)	$	—		$	6,503
Depreciation and amortization	2,356			2,887			2,789			152			—			8,184
Intercompany interest income (expense), net	—			(8,198		)	(290		)	8,487			1			—
Interest income (expense), net	(7		)	(36		)	(16		)	(1,219		)	—			(1,278		)
Income (loss) from continuing operations before income taxes	$	(676	)	$	(2,274	)	$	(2,009	)	$	1,999		$	1		$	(2,959	)
Provision for (benefit from) income taxes	$	(504	)	$	(120	)	$	1,266		$	840		$	—		$	1,482
As of December 31, 2010
Accounts receivable, net	$	26,388		$	45,913		$	56,275		$	—		$	—		$	128,576
Long-lived assets, net of accumulated depreciation and amortization	$	1,487		$	10,271		$	4,819		$	2,248		$	—		$	18,825
Total assets	$	30,130		$	77,204		$	86,133		$	12,367		$	—		$	205,834

(a) SEC Regulation S-K 229.10(e)1(ii)(A) defines EBITDA as earnings before interest, taxes, depreciation and amortization. EBITDA is presented to provide additional information to investors about the Company's operations on a basis consistent with the measures that the Company uses to manage its operations and evaluate its performance. Management also uses this measurement to evaluate working capital requirements. EBITDA should not be considered in isolation or as a substitute for operating income and net income prepared in accordance with U.S. GAAP or as a measure of the Company's profitability.

Geographic Data Reporting

A summary of revenues for the years ended December 31, 2012, 2011 and 2010 and long-lived assets and net assets by geographic area as of December 31, 2012, 2011 and 2010 were as follows: 

Information by geographic region	United Kingdom		Australia		United States		Continental Europe		Other Asia Pacific		Other Americas		Total
For the Year Ended December 31, 2012
Revenue (a)	$	210,933	$	218,537	$	167,196	$	109,100	$	69,791	$	2,020	$	777,577
For the Year Ended December 31, 2011
Revenue (a)	$	258,766	$	277,646	$	190,094	$	121,935	$	83,172	$	2,123	$	933,736
For the Year Ended December 31, 2010
Revenue (a)	$	221,538	$	232,936	$	161,241	$	104,984	$	72,652	$	1,191	$	794,542
As of December 31, 2012
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,629	$	9,015	$	4,152	$	1,411	$	3,895	$	56	$	22,158
Net assets	$	26,750	$	31,036	$	26,404	$	7,975	$	14,122	$	254	$	106,541
As of December 31, 2011
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,122	$	5,972	$	5,067	$	1,805	$	4,029	$	34	$	20,029
Net assets	$	29,290	$	30,521	$	22,223	$	10,933	$	14,028	$	362	$	107,357
As of December 31, 2010
Long-lived assets, net of accumulated depreciation and amortization (b)	$	3,086	$	6,841	$	3,743	$	1,725	$	3,430	$	—	$	18,825
Net assets	$	27,636	$	23,348	$	16,947	$	13,099	$	11,774	$	474	$	93,278

(a) Revenue by geographic region disclosed above is net of any inter-segment revenue and, therefore, represents only revenue from external customers according to the location of the operating subsidiary.

(b)     Comprised of property and equipment and intangibles. Corporate assets are included in the United States.