Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Changes in reorganization costs by segment

We recorded net reorganization costs of $48.8, $23.1 and $36.1 in 2012, 2011 and 2010, respectively, in selling and administrative expenses, primarily related to severances and office closures and consolidations in multiple countries. These expenses are net of reversals of previous accruals resulting mainly from larger-than-estimated cost savings from subleasing and lease buyouts. During 2012, we made payments of $36.8 out of our reorganization reserve. We expect a majority of the remaining $41.4 reserve will be paid or utilized in 2013. Changes in the reorganization liability balances for each reportable segment and Corporate are as follows:

	Americas(1)			Southern Europe(2)			Northern Europe			APME			Right Management			Corporate			Total
Balance, January 1, 2011	$	7.4		$	5.6		$	5.0		$	0.7		$	14.4		$	1.1		$	34.2
Severance costs, net		2.1			1.1			5.5			0.5			3.1			—			12.3
Office closure costs, net		0.3			0.4			7.7			—			2.4			—			10.8
Costs paid or utilized		(5.8	)		(2.9	)		(6.4	)		—			(11.7	)		(1.1	)		(27.9	)
Balance, December 31, 2011		4.0			4.2			11.8			1.2			8.2			—			29.4
Severance costs, net		5.8			2.1			8.3			0.7			3.1			9.2			29.2
Office closure costs, net		4.0			1.7			4.9			—			7.8			1.2			19.6
Costs paid or utilized		(9.3	)		(3.3	)		(9.4	)		(1.9	)		(12.5	)		(0.4	)		(36.8	)
Balance, December 31, 2012	$	4.5		$	4.7		$	15.6		$	—		$	6.6		$	10.0		$	41.4

(1)

Balance related to United States was $7.4 as of January 1, 2011. In 2011, United States incurred $1.3 for severance costs and $0.3 for office closure costs and paid/utilized $5.7, leaving a $3.3 liability as of December 31, 2011. In 2012, United States incurred $3.4 for severance costs and $4.0 for office closure costs and paid/utilized $6.9, leaving a $3.8 liability as of December 31, 2012.

(2)

Balance related to France was $5.6 as of January 1, 2011. In 2011, France incurred $0.4 for office closure costs and paid/utilized $2.5, leaving a $3.5 liability as of December 31, 2011. In 2012, France incurred $1.7 for office closure costs and paid/utilized $1.4, leaving a $3.8 liability as of December 31, 2012. Italy had no reorganization liability as of January 1, 2011. In 2011, Italy recorded severance costs of $0.9 and paid out $0.5, leaving a $0.4 liability as of December 31, 2011. In 2012, Italy incurred $0.7 for severance costs and paid $0.2, leaving a $0.9 liability as of December 31, 2012.

Fair value of assets and liabilities measured on a recurring basis

The assets and liabilities measured and recorded at fair value on a recurring basis were as follows:

	Fair Value Measurements Using								Fair Value Measurements Using
	December 31, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		December 31, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets
Available-for-sale securities	$	—	$	—	$	—	$	—	$	0.4	$	0.4	$	—	$	—
Foreign currency forward contracts		0.1		—		0.1		—		—		—		—		—
Deferred compensation plan assets		58.7		58.7		—		—		45.2		45.2		—		—
	$	58.8	$	58.7	$	0.1	$	—	$	45.6	$	45.6	$	—	$	—
Liabilities
Foreign currency forward contracts	$	—	$	—	$	—	$	—	$	0.3	$	—	$	0.3	$	—
	$	—	$	—	$	—	$	—	$	0.3	$	—	$	0.3	$	—

Fair value of assets measured on a non-recurring basis

We also measured certain non-financial assets on a non-recurring basis, including goodwill and tradenames. In 2010, goodwill and tradenames with a carrying amount of $1,438.2 were written down to their fair value of $1,009.4, resulting in an impairment charge of $428.8 and summarized as follows:

	Fair Value Measurements Using
	December 31, 2010		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses
Goodwill	$	954.1	$	—	$	—	$	954.1	$	(311.6	)
Tradenames		55.3		—		—		55.3		(117.2	)
									$	(428.8	)

Goodwill and intangible assets

We have goodwill, finite-lived intangible assets and indefinite-lived intangible assets as follows:

	2012						2011
December 31	Gross		Accumulated Amortization		Net		Gross		Accumulated Amortization		Net
Goodwill(1)	$	1,041.3	$	—	$	1,041.3	$	984.7	$	—	$	984.7
Intangible assets:
Finite-lived:
Technology	$	19.6	$	19.6	$	—	$	19.6	$	19.6	$	—
Franchise agreements		18.0		16.1		1.9		18.0		14.3		3.7
Customer relationships		339.0		165.1		173.9		328.0		130.1		197.9
Other		15.2		12.4		2.8		13.5		12.1		1.4
		391.8		213.2		178.6		379.1		176.1		203.0
Indefinite-lived:
Tradenames(2)		54.0		—		54.0		54.0		—		54.0
Reacquired franchise rights		98.0		—		98.0		97.9		—		97.9
		152.0		—		152.0		151.9		—		151.9
Total intangible assets	$	543.8	$	213.2	$	330.6	$	531.0	$	176.1	$	354.9

(1)	Balances were net of accumulated impairment loss of $513.4 as of both December 31, 2012 and 2011.
(2)	Balances were net of accumulated impairment loss of $139.5 as of both December 31, 2012 and 2011.

Property and equipment

A summary of property and equipment as of December 31 is as follows:

	2012		2011
Land	$	6.8	$	7.3
Buildings		21.0		21.5
Furniture, fixtures, and autos		198.4		194.9
Computer equipment		169.2		164.4
Leasehold improvements		308.7		297.5
Property and equipment	$	704.1	$	685.6