SEGMENT AND GEOGRAPHIC DATA

12 Months Ended

Dec. 31, 2014

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, and have been allocated to the reportable segments to the extent which the costs are attributable 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, 2014
Revenue, from external customers	$	50,146		$	246,873		$	284,173		$	—		$	—		$	581,192
Inter-segment revenue	60			—			198			—			(258		)	—
Total revenue	$	50,206		$	246,873		$	284,371		$	—		$	(258	)	$	581,192
Gross margin, from external customers	$	20,757		$	93,014		$	109,074		$	—		$	—		$	222,845
Inter-segment gross margin	35			(143		)	108			—			—			—
Total gross margin	$	20,792		$	92,871		$	109,182		$	—		$	—		$	222,845
Business reorganization expenses (recovery)	$	94		$	1,322		$	1,407		$	966		$	—		$	3,789
Impairment of long-lived assets	$	—		$	314		$	348		$	—		$	—		$	662
EBITDA (loss) (a)	$	117		$	(890	)	$	(1,187	)	$	(9,765	)	$	—		$	(11,725	)
Depreciation and amortization	485			3,287			1,247			540			—			5,559
Intercompany interest income (expense), net	—			—			(439		)	439			—			—
Interest income (expense), net	(90		)	(199		)	(37		)	(335		)	—			(661		)
Income (loss) from continuing operations before income taxes	$	(458	)	$	(4,376	)	$	(2,910	)	$	(10,201	)	$	—		$	(17,945	)
Provision for (benefit from) income taxes	$	(2,201	)	$	11		$	35		$	(4	)	$	—		$	(2,159	)
As of December 31, 2014
Accounts receivable, net	$	6,695		$	26,745		$	40,639		$	—		$	—		$	74,079
Long-lived assets, net of accumulated depreciation and amortization	$	860		$	8,227		$	2,171		$	584		$	—		$	11,842
Total assets	$	10,553		$	54,141		$	65,105		$	9,873		$	—		$	139,672

	Hudson Americas			Hudson Asia Pacific			Hudson Europe			Corporate			Inter- segment elimination			Total
For the Year Ended December 31, 2013
Revenue, from external customers	$	51,857		$	232,748		$	277,967		$	—		$	—		$	562,572
Inter-segment revenue	(2		)	—			107			—			(105		)	—
Total revenue	$	51,855		$	232,748		$	278,074		$	—		$	(105	)	$	562,572
Gross margin, from external customers	$	18,692		$	87,162		$	103,575		$	—		$	—		$	209,429
Inter-segment gross margin	(4		)	(71		)	87			—			(12		)	—
Total gross margin	$	18,688		$	87,091		$	103,662		$	—		$	(12	)	$	209,429
Business reorganization expenses (recovery)	$	448		$	989		$	3,214		$	789		$	—		$	5,440
Impairment of long-lived assets	$	—		$	257		$	1,079		$	—		$	—		$	1,336
EBITDA (loss) (a)	$	(717	)	$	(3,227	)	$	(9,197	)	$	(7,330	)	$	—		$	(20,471	)
Depreciation and amortization	494			3,192			1,592			644			—			5,922
Intercompany interest income (expense), net	—			(1,254		)	(532		)	1,784			2			—
Interest income (expense), net	16			(183		)	27			(414		)	—			(554		)
Income (loss) from continuing operations before income taxes	$	(1,195	)	$	(7,856	)	$	(11,294	)	$	(6,604	)	$	2		$	(26,947	)
Provision for (benefit from) income taxes	61			3,489			(415		)	129			—			3,264
As of December 31, 2013
Accounts receivable, net	$	5,923		$	24,647		$	45,897		$	—		$	—		$	76,467
Long-lived assets, net of accumulated depreciation and amortization	$	604		$	9,179		$	3,494		$	763		$	—		$	14,040
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	$	60,015		$	288,144		$	307,716		$	—		$	—		$	655,875
Inter-segment revenue	—			117			86			—			(203		)	—
Total revenue	$	60,015		$	288,261		$	307,802		$	—		$	(203	)	$	655,875
Gross margin, from external customers	$	22,026		$	117,428		$	118,339		$	—		$	—		$	257,793
Inter-segment gross margin	(14		)	12			2			—			—			—
Total gross margin	$	22,012		$	117,440		$	118,341		$	—		$	—		$	257,793
Business reorganization expenses (recovery)	$	877		$	1,285		$	4,986		$	358		$	—		$	7,506
Impairment of long-lived assets	$	—		$	—		$	—		$	—		$	—		$	—
EBITDA (loss) (a)	$	(1,124	)	$	5,354		$	(4,406	)	$	(3,612	)	$	—		$	(3,788	)
Depreciation and amortization	694			3,197			1,450			641			—			5,982
Intercompany interest income (expense), net	—			(3,988		)	(435		)	4,424			(1		)	—
Interest income (expense), net	11			(235		)	57			(394		)	—			(561		)
Income (loss) from continuing operations before income taxes	$	(1,807	)	$	(2,066	)	$	(6,234	)	$	(223	)	$	(1	)	$	(10,331	)
Provision for (benefit from) income taxes	$	(3,858	)	$	(527	)	$	858		$	418		$	—		$	(3,109	)
As of December 31, 2012
Accounts receivable, net	$	8,040		$	32,835		$	47,717		$	—		$	—		$	88,592
Long-lived assets, net of accumulated depreciation and amortization	$	966		$	12,909		$	5,046		$	635		$	—		$	19,556
Total assets	$	31,399		$	72,517		$	76,381		$	13,171		$	—		$	193,468

(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, 2014, 2013 and 2012 and long-lived assets and net assets by geographic area as of December 31, 2014, 2013 and 2012 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, 2014
Revenue (a)	$	181,155	$	184,853	$	49,375	$	103,018	$	62,020	$	771	$	581,192
For the Year Ended December 31, 2013
Revenue (a)	$	180,084	$	169,998	$	50,859	$	97,883	$	62,750	$	998	$	562,572
For the Year Ended December 31, 2012
Revenue (a)	$	201,205	$	218,537	$	57,994	$	106,327	$	69,791	$	2,021	$	655,875
As of December 31, 2014
Long-lived assets, net (b)	$	1,834	$	5,404	$	1,429	$	330	$	2,823	$	22	$	11,842
Net assets	$	18,894	$	13,913	$	7,255	$	9,366	$	9,772	$	57	$	59,257
As of December 31, 2013
Long-lived assets, net (b)	$	2,890	$	5,838	$	1,338	$	593	$	3,341	$	40	$	14,040
Net assets	$	21,479	$	18,938	$	15,819	$	7,169	$	10,791	$	189	$	74,385
As of December 31, 2012
Long-lived assets, net (b)	$	3,629	$	9,015	$	1,552	$	1,409	$	3,895	$	56	$	19,556
Net assets	$	26,750	$	31,036	$	26,404	$	7,975	$	14,122	$	254	$	106,541

(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, net of accumulated depreciation and amortization. Corporate assets are included in the United States.