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DISCONTINUED OPERATIONS
 9 Months Ended
Sep. 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 nine months ended September 30, 2015 was $0 and $130, respectively compared to a pre-tax profit of $711 and $1,889 for the same periods in 2014.

On the US IT Business Sale, for the nine months ended September 30, 2015 the Company recognized a pre-tax gain of $15,918, 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, for the nine months ended September 30, 2015 the Company recognized a gain of $2,841 on the divestiture of the Netherlands Business Sale, which included $2,799 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 nine months ended September 30, 2015 was $0 and $373, respectively, compared to a pre-tax profit of $328 and $1,138 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). During the quarter ended June 30, 2015, the Company deemed the liquidation of its Central and Eastern Europe businesses to be substantially complete. As such, under ASC 830, "Foreign Currency Matters," for the three and nine months ended September 30, 2015 the Company transferred $4 and $1,190 of accumulated foreign currency translation gains from accumulated other comprehensive income to the statement of operations within gain on sale and exit of businesses.

Luxembourg

In March 2015, the Company's management approved the exit of operations in Luxembourg. In the third quarter of 2015, the Company deemed the liquidation of its Luxembourg business to be substantially complete. As such, under ASC 830, "Foreign Currency Matters," for the three and nine months ended September 30, 2015 the Company transferred $131 of accumulated foreign currency translation losses from accumulated other comprehensive income to the statement of operations within gain on on sale and exit of businesses.
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:

 
 
September 30, 2015
 
December 31, 2014
 
 
eDiscovery
 
Sweden
 
Total
 
eDiscovery
 
Sweden
 
Total
Total assets
 
$
96

 
$
65

 
$
161

 
$
1,156

 
$
93

 
$
1,249

Total liabilities
 
$
1,978

 
$
47

 
$
2,025

 
$
3,297

 
$
215

 
$
3,512


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

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

 
$
11

 
$
11

 
$
13,812

 
$
214

 
$
14,026

Gross margin
 
124

 
11

 
135

 
2,007

 
55

 
2,062

Reorganization expenses
 
155

 
—

 
155

 
555

 
408

 
963

Operating income (loss), excluding gain (loss) from sale of business
 
(98
)
 
1

 
(97
)
 
(1,957
)
 
(713
)
 
(2,670
)
Other non-operating income (loss), including interest
 
—

 
—

 
—

 
(2
)
 
(11
)
 
(13
)
Gain (loss) from sale and liquidation of discontinued operations (1)
 
44

 
(2
)
 
42

 
—

 
—

 
—

Income (loss) from discontinued operations before income taxes
 
(54
)
 
(1
)
 
(55
)
 
(1,959
)
 
(724
)
 
(2,683
)
Provision (benefit) for income taxes
 
—

 
—

 
—

 
(235
)
 
—

 
(235
)
Income (loss) from discontinued operations
 
$
(54
)
 
$
(1
)
 
$
(55
)
 
$
(1,724
)
 
$
(724
)
 
$
(2,448
)

 
 
Nine Months Ended September 30, 2015
 
Nine Months Ended September 30, 2014
 
 
eDiscovery
 
Sweden
 
Total
 
eDiscovery
 
Sweden
 
Total
Revenue
 
$
(1
)
 
$
17

 
$
16

 
$
46,513

 
$
1,502

 
$
48,015

Gross margin
 
21

 
17

 
38

 
7,647

 
855

 
8,502

Reorganization expenses
 
511

 
(29
)
 
482

 
555

 
408

 
963

Operating income (loss), excluding gain (loss) from sale of business
 
(593
)
 
18

 
(575
)
 
(2,452
)
 
(1,088
)
 
(3,540
)
Other non-operating income (loss), including interest
 
(8
)
 
—

 
(8
)
 
(8
)
 
(32
)
 
(40
)
Gain (loss) from sale and liquidation of discontinued operations (1)
 
138

 
1,272

 
1,410

 
—

 
—

 
—

Income (loss) from discontinued operations before income taxes
 
(463
)
 
1,290

 
827

 
(2,460
)
 
(1,120
)
 
(3,580
)
Provision (benefit) for income taxes
 
(37
)
 
—

 
(37
)
 
110

 
—

 
110

Income (loss) from discontinued operations
 
$
(426
)
 
$
1,290

 
$
864

 
$
(2,570
)
 
$
(1,120
)
 
$
(3,690
)

(1) During the quarter ended June 30, 2015, the Company deemed the liquidation of its Sweden business to be substantially complete. As such under ASC 830, "Foreign Currency Matters," for the three and nine months ended September 30, 2015, the Company transferred the amount of the foreign entity's accumulated foreign currency translation gains and losses from accumulated other comprehensive income to income (loss) from discontinued operations.