SEGMENT AND GEOGRAPHIC DATA

12 Months Ended

Dec. 31, 2013

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, marketing, 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, 2013
Revenue, from external customers	$	139,003		$	232,748		$	288,377		$	—		$	—		$	660,128
Inter-segment revenue	(2		)	—			107			—			(105		)	—
Total revenue	$	139,001		$	232,748		$	288,484		$	—		$	(105	)	$	660,128
Gross margin, from external customers	$	34,243		$	87,161		$	108,468		$	—		$	—		$	229,872
Inter-segment gross margin	(4		)	(70		)	86			—			(12		)	—
Total gross margin	$	34,239		$	87,091		$	108,554		$	—		$	(12	)	$	229,872
Business reorganization expenses (recovery)	$	1,297		$	989		$	3,646		$	789		$	—		$	6,721
Impairment of long-lived assets	$	—		$	257		$	1,079		$	—		$	—		$	1,336
EBITDA (loss) (a)	$	(268	)	$	(3,227	)	$	(8,772	)	$	(7,333	)	$	—		$	(19,600	)
Depreciation and amortization	976			3,192			1,594			644			—			6,406
Intercompany interest income (expense), net	—			(1,254		)	(532		)	1,786			—			—
Interest income (expense), net	(23		)	(183		)	23			(413		)	—			(596		)
Income (loss) from continuing operations before income taxes	$	(1,267	)	$	(7,856	)	$	(10,875	)	$	(6,604	)	$	—		$	(26,602	)
Provision for (benefit from) income taxes	$	171		$	3,489		$	5		$	128		$	—		$	3,793
As of December 31, 2013
Accounts receivable, net	$	14,534		$	24,647		$	46,720		$	—		$	—		$	85,901
Long-lived assets, net of accumulated depreciation and amortization	$	1,509		$	9,179		$	3,492		$	1,693		$	—		$	15,873
Total assets	$	18,338		$	55,234		$	74,877		$	10,380		$	—		$	158,829

	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
Impairment of long-lived assets	$	—		$	—		$	—		$	—		$	—		$	—
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
Impairment of long-lived assets	$	—		$	—		$	—		$	—		$	—		$	—
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

(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, 2013, 2012 and 2011 and long-lived assets and net assets by geographic area as of December 31, 2013, 2012 and 2011 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, 2013
Revenue (a)	$	187,413	$	169,998	$	138,005	$	100,964	$	62,750	$	998	$	660,128
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
As of December 31, 2013
Long-lived assets, net of accumulated depreciation and amortization (b)	$	2,890	$	5,838	$	3,171	$	593	$	3,341	$	40	$	15,873
Net assets	$	21,479	$	18,938	$	15,819	$	7,169	$	10,791	$	189	$	74,385
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

(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 goodwill. Corporate assets are included in the United States.