Segment Reporting

9 Months Ended

Sep. 30, 2012

Segment Reporting [Abstract]

Segment Reporting

Note 11 – Segment Reporting

Segment Reporting Topic of the Codification, ASC 280, requires that a public business enterprise report financial information about its reportable operating segments. Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker ("CODM") in deciding how to allocate resources and in assessing performance.

The Company organizes and manages its operations primarily by geographic area and measures profit and loss of its segments based on operating income (loss). The accounting policies used to measure operating income of the segments are the same as those used to prepare the consolidated financial statements.

The Company's Americas segment includes all of the Company's operations located in North and South America, including its operations in the United States, Canada, Mexico and Brazil, its U.S. brand strategy and design business and its U.S. digital solutions business. The Company's Europe segment includes all operations located in Europe, including its European brand strategy and design business and its digital solutions business in London. The Company's Asia Pacific segment includes all operations in Asia and Australia, including its Asia Pacific brand strategy and design business. The Company has determined that each of its operating segments is also a reportable segment under ASC 280.

Corporate consists of unallocated general and administrative activities and associated expenses, including executive, legal, finance, information technology, human resources and certain facility costs. In addition, certain costs and employee benefit plans are included in Corporate and not allocated to operating segments.

The Company has disclosed operating income (loss) as the primary measure of segment profitability. This is the measure of profitability used by the Company's CODM and is most consistent with the presentation of profitability reported within the consolidated financial statements.

Segment information relating to results of operations was as follows:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Sales to external clients:
Americas	$	91,793		$	95,213		$	282,337		$	284,262
Europe		19,617			18,328			63,206			53,663
Asia Pacific		10,457			8,451			28,887			23,852
Intercompany sales elimination		(11,029	)		(9,694	)		(34,580	)		(28,916	)
Total	$	110,838		$	112,298		$	339,850		$	332,861
Operating segment income (loss):
Americas	$	9,235		$	14,936		$	27,703		$	40,383
Europe		(1,658	)		1,157			249			4,160
Asia Pacific		668			1,533			1,610			2,941
Corporate		(9,741	)		(9,389	)		(33,702	)		(26,672	)
Operating income (loss)		(1,496	)		8,237			(4,140	)		20,812
Interest expense, net		(860	)		(1,208	)		(2,594	)		(3,729	)
Income (loss) before income taxes	$	(2,356	)	$	7,029		$	(6,734	)	$	17,083