Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

The following table summarizes the changes in the Company's carrying value of goodwill by reporting segment for the indicated periods:



	December 31, 2012									December 31, 2013
	Gross Balance		Accumulated Impairment Losses			Additions		Translation and Other Adjustments		Gross Balance		Accumulated Impairment Losses

GETS	$	35,713	$	(164	)	$	—	$	—	$	35,713	$	(164	)
PSS	48,245		(31,448		)	—		221		47,075		(30,057		)
MRI	16,578		(6,915		)	—		50		16,765		(7,052		)
Total goodwill	$	100,536	$	(38,527	)	$	—	$	271	$	99,553	$	(37,273	)



	December 31, 2011									December 31, 2012
	Gross Balance		Accumulated Impairment Losses			Additions		Translation and Other Adjustments		Gross Balance		Accumulated Impairment Losses

GETS	$	35,713	$	(164	)	$	—	$	—	$	35,713	$	(164	)
PSS	47,019		(30,616		)	—		394		48,245		(31,448		)
MRI	16,245		(6,670		)	—		88		16,578		(6,915		)
Total goodwill	$	98,977	$	(37,450	)	$	—	$	482	$	100,536	$	(38,527	)

The Company performed its annual assessment for impairment of goodwill and other indefinite-lived intangible assets as of July 1, 2013 and determined there was no impairment. The Company's assessment determined that the fair values for each of the Company's reporting units, with the exception of PSS EMEA, comprised primarily of the CDI AndersElite Limited business, were substantially in excess of their related carrying values as of July 1, 2013. The PSS EMEA reporting unit had a fair value in excess of its carrying value of 15% and goodwill of $10.5 million. The Company believes it has made reasonable estimates and assumptions to calculate the fair value of its reporting units and indefinite-lived intangible assets. If actual future results are not consistent with management's estimates and assumptions, the Company may have to take an impairment charge in the future related to its goodwill or other indefinite-lived intangible assets. There were no triggering events subsequent to July 1, 2013 that required additional testing for any reporting units or indefinite-lived intangible assets.

The following tables summarize the changes in the Company's carrying value of other intangible assets for the indicated periods:



	December 31, 2012										December 31, 2013
	Gross Balance		Accumulated Amortization			Additions		Amortization			Gross Balance		Accumulated Amortization

Intangible assets subject to amortization:
Trademarks	$	5,200	$	(67	)	$	—	$	(373	)	$	5,200	$	(440	)
Developed technology	460		(184		)	—		(92		)	460		(276		)
Client relationships	11,960		(3,593		)	—		(1,032		)	11,960		(4,625		)
Non-compete	150		(75		)	—		(30		)	150		(105		)
Reacquired franchise rights	972		(206		)	—		(98		)	972		(304		)
Total intangible assets subject to amortization	18,742		(4,125		)	—		(1,625		)	18,742		(5,750		)
Indefinite-lived intangible assets:
Trademarks	2,165		—			—		—			2,165		—
Total other intangible assets	$	20,907	$	(4,125	)	$	—	$	(1,625	)	$	20,907	$	(5,750	)



	December 31, 2011											December 31, 2012
	Gross Balance		Accumulated Amortization			Additions and Adjustments⁽¹⁾			Amortization			Gross Balance		Accumulated Amortization

Intangible assets subject to amortization:
Trademarks	$	100	$	(33	)	$	5,100		$	(34	)	$	5,200	$	(67	)
Developed technology	460		(92		)	—			(92		)	460		(184		)
Client relationships	11,960		(2,537		)	—			(1,056		)	11,960		(3,593		)
Non-compete	150		(46		)	—			(29		)	150		(75		)
Reacquired franchise rights	907		(111		)	65			(95		)	972		(206		)
Total intangible assets subject to amortization	13,577		(2,819		)	5,165			(1,306		)	18,742		(4,125		)
Indefinite-lived intangible assets:
Trademarks	7,265		—			(5,100		)	—			2,165		—
Total other intangible assets	$	20,842	$	(2,819	)	$	65		$	(1,306	)	$	20,907	$	(4,125	)


⁽¹⁾	In December 2012, the Company reassessed the useful life of its $5.1 million L.R. Kimball trademark and determined the trademark to have a finite life. Accordingly, the Company accounted for this change on a prospective basis and it is being amortized on a straight-line basis over its estimated remaining useful life.

Amortization expense was $1.6 million for 2013, $1.3 million for 2012 and $1.4 million for 2011. Annual amortization expense is expected to range from approximately $1.1 million to $1.5 million per year for each of the next five years.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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