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Acquisitions (Tables)
9 Months Ended
Sep. 30, 2012
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]

a summary of the potential contingent consideration we may be required to pay in connection with completed acquisitions as of September 30, 2012 (dollars in thousands):

 

    Original range      
    of potential   As of September 30, 2012  
    undiscounted   Maximum contingent consideration due in  
Acquisition:   payments   2012     2013     2014     Total  
Milsom   $0 - $3,600   $     $ 300     $     $ 300  
Option Six   $0 - $2,000     200                   200  
Marton House   $0 - $3,849           1,294             1,294  
Bath Consulting   $0 - $2,435           889       1,099       1,988  
Communication  Consulting   $0 - $700           300             300  
Asentus   $0 - $3,700           2,100       1,600       3,700  
Total       $ 200     $ 4,883     $ 2,699     $ 7,782  
Schedule Of Contingent Consideration Liabilities For Acquisition [Table Text Block]

a summary of the changes in the recorded amount of contingent consideration liabilities from December 31, 2011 to September 30, 2012 for each acquisition (dollars in thousands):

 

                Change in              
          2012     Fair Value of     Foreign        
    Liability as of     Additions     Contingent     Currency     Liability as of  
Acquisition:   Dec. 31, 2011     (Payments)     Consideration     Translation     Sept. 30, 2012  
Milsom   $ 682       (437 )     42       13     $ 300  
Option Six     800       (800 )                  
Marton House     311             419       11       741  
Bath Consulting     1,197       (350 )     421       59       1,327  
Academy of Training     49       (78 )     29              
Asentus           765       (6 )     25       784  
Communication Consulting     239       (200 )     (42 )     3        
Total   $ 3,278       (1,100 )     863       111     $ 3,152  
Rovsing Dynamics [Member]
 
Schedule of Purchase Price Allocation [Table Text Block]

The purchase price allocation for the assets acquired and liabilities assumed is as follows (in thousands):

 

Inventory   $ 276  
Costs and estimated earnings in excess of  billings on uncompleted contracts     488  
Prepaid expenses and other assets     133  
Property and equipment     5  
Amortizable intangible assets     775  
Goodwill     340  
Total assets acquired     2,017  
         
Accounts payable and accrued expenses     427  
Billings in excess of costs and estimated  earnings on uncompleted contracts     890  
Total liabilities assumed     1,317  
         
Net assets acquired   $ 700  
Asentus [Member]
 
Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The estimated fair value of the purchase price recorded by us consisted of the following (in thousands):

 

Cash purchase price paid at closing

 

$

1,100

 

Estimated additional purchase price payable upon determination of working capital adjustment

 

 

400

 

Fair value of contingent consideration

 

 

765

 

Total estimated purchase price

 

$

2,265

 

 

The purchase price allocation for the net assets acquired is as follows (in thousands):

 

Cash

 

$

396

 

Accounts receivable

 

 

1,980

 

Prepaid expenses and other assets

 

 

518

 

Property and equipment

 

 

55

 

Amortizable intangible assets

 

 

443

 

Goodwill

 

 

1,862

 

Total assets acquired

 

 

5,254

 

 

 

 

 

 

Accounts payable, accrued expenses and other liabilities

 

 

2,892

 

Deferred tax liability

 

 

97

 

Total liabilities assumed

 

 

2,989

 

 

 

 

 

 

Net assets acquired

 

$

2,265