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Restructuring Charges
9 Months Ended
Sep. 30, 2011
Restructuring Charges [Abstract] 
Restructuring and Related Activities Disclosure [Text Block]
RESTRUCTURING CHARGES

In June 2011, the Company identified opportunities for cost savings through office consolidations of underutilized space and workforce reductions of non-client service professionals. As a result, the Company incurred restructuring charges of $3,091 and $3,995 during the three and nine months ended September 30, 2011, respectively. These initiatives were substantially completed by September 30, 2011, except for $95 of additional severance and benefit charges expected to be incurred during the three months ended December 31, 2011. The portion of the charges related to office consolidations was estimated based on the discounted future cash flows of rent expense that the Company is obligated to pay under the lease agreements, partially offset by projected sublease income which was calculated based on certain sublease assumptions. These assumptions may be revised in future periods as new information becomes available. The portion of the charges related to workforce reductions represent termination benefits. A reconciliation of the liabilities for restructuring charges is summarized as follows:
 
Liabilities for Restructuring Charges
 
Office Consolidations
 
Employee Severance and Benefits
 
Total
Balance as of December 31, 2010
$
—

 
$
—

 
$
—

Restructuring charges
3,436

 
559

 
3,995

Adjustments to deferred rent
624

 
—

 
624

Cash payments
(305
)
 
(362
)
 
(667
)
Balance as of September 30, 2011
$
3,755

 
$
197

 
$
3,952