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DISCONTINUED OPERATIONS
 6 Months Ended
Jun. 30, 2015
Discontinued Operations and Disposal Groups [Abstract]  
DISCONTINUED OPERATIONS

Hudson Information Technology (US) business (the "US IT business")

On June 15, 2015, the Company completed the sale (the "US IT Business Sale") of substantially all of the assets (excluding working capital) of its US IT business to Mastech, Inc. (the "Purchaser"). The completion of the US IT Business Sale was effective June 14, 2015. The US IT Business Sale was pursuant to an Asset Purchase Agreement, dated as of May 8, 2015, by and among the Company, Hudson Global Resources Management, Inc., a wholly owned subsidiary of the Company, and the Purchaser. At the closing of the Sale, the Company received from the Purchaser pursuant to the Agreement the purchase price of $16,977 in cash. The US IT business pre-tax loss in accordance with ASC No. 205 "Reporting Discontinued Operations" ("ASC 205") for the three and six months ended June 30, 2015 was $266 and $7, respectively compared to a pre-tax profit of $705 and $1,178 for the same periods in 2014.

On the US IT Business Sale, the Company recognizing a pre-tax gain of $15,938, net of closing and other direct transaction costs. Income tax on the gain was $11. For U.S. Federal income tax purposes, the gain is offset in full by net operating loss carryforwards. For state and local income tax purposes, the gain is mostly offset by net operating loss carryforwards. As the divestiture did not meet the requirements for classification as discontinued operations, the gain on sale is presented as a component of income (loss) from operations.

Netherlands business

On April 7, 2015, the Company's Board of Directors authorized management to divest the Company's Netherlands business within its Hudson Europe Segment. As such, the Company determined the Netherlands business had met the criteria for assets held for sale in accordance ASC 205 as of April 9, 2015.

On May 7, 2015, the Company entered into a Share Purchase Agreement and completed the sale (the "Netherlands Business Sale") of its Netherlands business, to InterBalance Group B.V., effective April 30, 2015, in a management buyout for $9,029 which included cash retained of $1,135. As a result, the Company recognized a gain of $2,881 on the divestiture of the Netherlands Business Sale, which included $2,759 of non-cash accumulated foreign currency translation losses. Income tax on the gain was $0 because the gain is exempt from Netherlands tax. As the divestiture did not meet the requirements for classification as discontinued operations, the gain on sale is presented as a component of income (loss) from operations. The Netherlands pre-tax profit in accordance with ASC 205 for the three and six months ended June 30, 2015 was $17 and $373, respectively, compared to a pre-tax profit of $364 and $705 for the same periods in 2014.

Exit of Businesses in Central and Eastern Europe

In February 2015, the Company's Board of Directors approved the exit of operations in certain countries within Central and Eastern Europe (Ukraine, Czech Republic and Slovakia). In the current quarter, the Company deemed the liquidation of its Central and Eastern Europe businesses to be substantially complete. As such, under ASC 830, "Foreign Currency Matters" the Company transferred $1,186 of accumulated foreign currency translation gains from accumulated other comprehensive income to the statement of operations within gain on sale and exit of businesses for the three and six months ended June 30, 2015.
DISCONTINUED OPERATIONS

Effective November 9, 2014, the Company completed the sale of substantially all of the assets and certain liabilities of its Legal eDiscovery business in the U.S. and United Kingdom ("U.K.") to Document Technologies, LLC and DTI of London Limited. In addition, in 2014, the Company ceased operations in Sweden, which was included within the Hudson Europe segment. The Company concluded that the divestiture of the Legal eDiscovery business and the cessation of operations in Sweden meet the criteria for discontinued operations set forth in ASC 205. The Company reclassified its discontinued operations for all periods presented and has excluded the results of its discontinued operations from continuing operations and from segment results for all periods presented.

The carrying amounts of the classes of assets and liabilities from the Legal eDiscovery business and Sweden operations included in discontinued operations were as follows:

 
 
June 30, 2015
 
December 31, 2014
 
 
eDiscovery
 
Sweden
 
Total
 
eDiscovery
 
Sweden
 
Total
Total assets
 
$
97

 
$
42

 
$
139

 
$
1,156

 
$
93

 
$
1,249

Total liabilities
 
$
2,342

 
$
40

 
$
2,382

 
$
3,297

 
$
215

 
$
3,512


Reported results for the discontinued operations by period were as follows:

 
 
Three Months Ended June 30, 2015
 
Three Months Ended June 30, 2014
 
 
eDiscovery
 
Sweden
 
Total
 
eDiscovery
 
Sweden
 
Total
Revenue
 
$
—

 
$
6

 
$
6

 
$
15,691

 
$
604

 
$
16,295

Gross margin
 
(192
)
 
6

 
(186
)
 
2,598

 
342

 
2,940

Reorganization expenses
 
(7
)
 
(23
)
 
(30
)
 
—

 
—

 
—

Operating income (loss), excluding gain (loss) from sale of business
 
(230
)
 
47

 
(183
)
 
(368
)
 
(199
)
 
(567
)
Other non-operating income (loss), including interest
 
—

 
—

 
—

 
(3
)
 
(17
)
 
(20
)
Gain (loss) from sale and liquidation of discontinued operations (1)
 
12

 
1,274

 
1,286

 
—

 
—

 
—

Income (loss) from discontinued operations before income taxes
 
(218
)
 
1,321

 
1,103

 
(371
)
 
(216
)
 
(587
)
Provision (benefit) for income taxes
 
—

 
—

 
—

 
222

 
—

 
222

Income (loss) from discontinued operations
 
$
(218
)
 
$
1,321

 
$
1,103

 
$
(593
)
 
$
(216
)
 
$
(809
)

 
 
Six Months Ended June 30, 2015
 
Six Months Ended June 30, 2014
 
 
eDiscovery
 
Sweden
 
Total
 
eDiscovery
 
Sweden
 
Total
Revenue
 
$
(1
)
 
$
6

 
$
5

 
$
32,701

 
$
1,288

 
$
33,989

Gross margin
 
(103
)
 
6

 
(97
)
 
5,640

 
801

 
6,441

Reorganization expenses
 
356

 
(29
)
 
327

 
—

 
—

 
—

Operating income (loss), excluding gain (loss) from sale of business
 
(496
)
 
18

 
(478
)
 
(493
)
 
(375
)
 
(868
)
Other non-operating income (loss), including interest
 
(8
)
 
—

 
(8
)
 
(7
)
 
(22
)
 
(29
)
Gain (loss) from sale and liquidation of discontinued operations (1)
 
94

 
1,274

 
1,368

 
—

 
—

 
—

Income (loss) from discontinued operations before income taxes
 
(410
)
 
1,292

 
882

 
(500
)
 
(397
)
 
(897
)
Provision (benefit) for income taxes
 
(37
)
 
—

 
(37
)
 
344

 
—

 
344

Income (loss) from discontinued operations
 
$
(373
)
 
$
1,292

 
$
919

 
$
(844
)
 
$
(397
)
 
$
(1,241
)

(1) For the three and six months ended June 30, 2015 the Company deemed the liquidation of its Sweden business to be substantially complete and under ASC 830, "Foreign Currency Matters" transfered the amount of the foreign entity's accumulated foreign currency translation gains from accumulated other comprehensive income to income (loss) from discontinued operations.