2.4.0.82107100 - Disclosure - Severance Chargestruefalsefalse1false falsefalseD2013Q2YTDhttp://www.sec.gov/CIK0001316645duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_RestructuringAndRelatedActivitiesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Restructuring and Related Activities [Abstract]2false 2us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div style="font-family:Times New Roman;font-size:10pt;"><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;"> Severance Charges</font></div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;font-weight:bold;"></font><font style="font-family:inherit;font-size:10pt;">At the Company's annual meeting of shareholders in May, the Company's shareholders reduced the Board of Directors from </font><font style="font-family:inherit;font-size:10pt;">nine</font><font style="font-family:inherit;font-size:10pt;"> to </font><font style="font-family:inherit;font-size:10pt;">five</font><font style="font-family:inherit;font-size:10pt;"> directors. Richard W. Turner, Ph.D., was appointed Chairman of the Board to lead the reconstituted Board consisting of </font><font style="font-family:inherit;font-size:10pt;">four</font><font style="font-family:inherit;font-size:10pt;"> existing directors and </font><font style="font-family:inherit;font-size:10pt;">one</font><font style="font-family:inherit;font-size:10pt;"> new director. Additionally, the Board appointed Matthew D. Thompson Acting Chief Operating Officer of the Company, replacing William J. Simpson, Jr. in that role. In addition to his duties as Acting Chief Operating Officer, Mr. Thompson continues to serve as the Company's Chief Financial Officer. The Board furthermore appointed Laura L. Little to the position of Vice President of Finance and Principal Accounting Officer. Ms. Little has been with the Company since December 2009. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">On </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">June 3, 2013</font><font style="font-family:inherit;font-size:10pt;">, the Board of Directors accepted the resignation of Rost A. Ginevich from his position with the Company as Chief Information Officer and appointed James A. Honn to this position. In connection with his resignation, Mr. Ginevich entered into a severance agreement and general release with the Company, effective </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">June 14, 2013</font><font style="font-family:inherit;font-size:10pt;">. Under the agreement, Mr. Ginevich will receive, in addition to any base compensation owed and earned but unused vacation pay, severance payments over a </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">three</font><font style="font-family:inherit;font-size:10pt;"> month period that in the aggregate equal three months' worth of his annual base compensation. The Company recorded a severance charge of approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$46,000</font><font style="font-family:inherit;font-size:10pt;"> in connection with the severance agreement. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Mr. Simpson continued to serve as President of the Company until </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July 2, 2013</font><font style="font-family:inherit;font-size:10pt;"> when he resigned, effective </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July 1, 2013</font><font style="font-family:inherit;font-size:10pt;">. In connection with his resignation, Mr. Simpson entered into a severance agreement and general release with the Company, effective </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">July 1, 2013</font><font style="font-family:inherit;font-size:10pt;">. Under the agreement, Mr. Simpson will receive, in addition to any base compensation owed and earned but unused vacation pay, severance payments over a </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">six</font><font style="font-family:inherit;font-size:10pt;"> month period that in the aggregate equal six months' worth of his annual base compensation, or </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$147,500</font><font style="font-family:inherit;font-size:10pt;">, and has the right to continue participation in the Company-sponsored group health insurance plan in accordance with applicable laws, rules and regulations. The total severance charge recorded by the Company during the three months ended June 30, 2013 related to Mr. Simpson's resignation was approximately </font><font style="font-family:inherit;font-size:10pt;color:#000000;text-decoration:none;">$170,000</font><font style="font-family:inherit;font-size:10pt;">. </font></div><div style="line-height:120%;text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br clear="none"/></font></div><div style="line-height:120%;text-align:justify;text-indent:48px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">The severance charges related to Mr. Simpson and Mr. Ginevich are included in selling, general and administrative expenses on the condensed consolidated statement of operations.</font></div></div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 false0Severance ChargesfalseSeverance ChargesUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.americancaresource.com/role/SeveranceCharges12