Goodwill and Other Intangible Assets

6 Months Ended

Jun. 30, 2017

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, 2016							June 30, 2017
	Gross Balance		Accumulated Impairment Losses			Translation		Gross Balance		Accumulated Impairment Losses

Enterprise Talent	$	22,491	$	(16,868	)	$	—	$	23,110	$	(17,487	)
Specialty Talent and Technology Solutions	16,445		—			—		16,445		—
Engineering Solutions	35,713		(21,431		)	—		35,713		(21,431		)
MRI	14,360		(5,282		)	104		14,755		(5,573		)
Total goodwill	$	89,009	$	(43,581	)	$	104	$	90,023	$	(44,491	)

The Company performs its annual assessment for impairment of goodwill and other indefinite-lived intangible assets using a measurement date of July 1 of each fiscal year. In addition, the Company performs an assessment for impairment of goodwill and other indefinite-lived intangible assets whenever events or circumstances indicate that it is more likely than not that the fair value of a reporting unit or indefinite-lived intangible asset is below its carrying value.

Based on a number of events occurring during the quarter ended June 30, 2017, including, but not limited to, the Company's decline in operating performance and pursuit of strategic alternatives that has resulted in the execution of the Merger Agreement (see Note 14—Subsequent Event), management concluded that an interim assessment for goodwill impairment was required. The Company performed an interim assessment and determined that the fair values for each of the Company's reporting units were in excess of their carrying values. The analysis was based on an allocation of the aggregate consideration expected to be received under the Merger Agreement to the Company's reporting units based on management’s preliminary estimate of relative fair value for each reporting unit. The Company believes it has made reasonable estimates and used reasonable 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, or such estimates and assumptions change, the Company may have to incur impairment charges in the future.

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



	December 31, 2016								June 30, 2017
	Gross Balance		Accumulated Amortization			Amortization			Gross Balance		Accumulated Amortization

Intangible assets subject to amortization:
Customer relationships	$	19,190	$	(10,667	)	$	(929	)	$	19,190	$	(11,596	)
Trademarks	6,440		(1,528		)	(236		)	6,440		(1,764		)
Non-compete	150		(150		)	—			150		(150		)
Reacquired franchise rights	972		(596		)	(49		)	972		(645		)
Total intangible assets subject to amortization	26,752		(12,941		)	(1,214		)	26,752		(14,155		)
Indefinite-lived intangible assets:
Trademarks	2,165		—			—			2,165		—
Total other intangible assets	$	28,917	$	(12,941	)	$	(1,214	)	$	28,917	$	(14,155	)

- 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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