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Employee Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2013
Net Periodic Cost for U.K Defined Benefit Pension Plan | The net periodic pension cost for the U.K. Plan and Japan Plan included the following components (in thousands):
|  | U.K. Plan |  |  | Japan Plan |
|  | 2013 |  |  | 2012 |  |  | 2011 |  |  | 2013 |  |  | 2012 |  |  | 2011 |
Components of the net periodic pension cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 147 |  |  | $ | 121 |  |  | $ | 106 |
Interest cost |  |  | 1,403 |  |  |  | 1,359 |  |  |  | 1,486 |  |  |  | 22 |  |  |  | 15 |  |  |  | 18 |
Expected return on plan assets |  |  | (1,595 | ) |  |  | (1,270 | ) |  |  | (1,576 | ) |  |  | (8 | ) |  |  | — |  |  |  | — |
Amortization of the unrecognized transition obligation |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 33 |  |  |  | 37 |  |  |  | 40 |
Amortization of prior service cost |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20 |  |  |  | 3 |  |  |  | 2 |
Amortization of actuarial losses |  |  | 668 |  |  |  | 392 |  |  |  | 224 |  |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 38 |  |  |  | — |  |  |  | — |
Net periodic pension cost |  | $ | 476 |  |  | $ | 481 |  |  | $ | 134 |  |  | $ | 252 |  |  | $ | 176 |  |  | $ | 166 |
Reconciliation of Benefit Obligations and Plan Assets of U.K. Plan and Japan Plan | The following table provides a reconciliation of benefit obligations and plan assets of the U.K. Plan and the Japan Plan (in thousands):
|  | U.K. Plan |  |  | Japan Plan |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation at beginning of year |  | $ | 34,713 |  |  | $ | 27,335 |  |  | $ | 1,865 |  |  | $ | 1,401 |
Service cost |  |  | — |  |  |  | — |  |  |  | 147 |  |  |  | 121 |
Interest cost |  |  | 1,403 |  |  |  | 1,359 |  |  |  | 22 |  |  |  | 15 |
Amendments and transfers |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 417 |
Actuarial (gains) losses |  |  | (889 | ) |  |  | 5,008 |  |  |  | (65 | ) |  |  | 89 |
Benefits paid |  |  | (688 | ) |  |  | (582 | ) |  |  | (1,119 | ) |  |  | (140 | )
Foreign currency exchange rate changes |  |  | 654 |  |  |  | 1,593 |  |  |  | 527 |  |  |  | (38 | )
Projected benefit obligation at end of year |  | $ | 35,193 |  |  | $ | 34,713 |  |  | $ | 1,377 |  |  | $ | 1,865 |
Accumulated benefit obligation at end of year |  | $ | 35,193 |  |  | $ | 34,713 |  |  | $ | 1,006 |  |  | $ | 1,539 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 28,629 |  |  | $ | 24,590 |  |  | $ | 827 |  |  | $ | 582 |
Actual return on plan assets |  |  | 3,903 |  |  |  | 2,461 |  |  |  | 5 |  |  |  | 9 |
Employer contributions |  |  | 847 |  |  |  | 793 |  |  |  | 628 |  |  |  | 324 |
Benefits paid |  |  | (688 | ) |  |  | (582 | ) |  |  | (1,119 | ) |  |  | (140 | )
Foreign currency exchange rate changes |  |  | 766 |  |  |  | 1,367 |  |  |  | 213 |  |  |  | 52 |
Fair value of plan assets at end of year |  | $ | 33,457 |  |  | $ | 28,629 |  |  | $ | 554 |  |  | $ | 827 |
Funded status at end of year |  | $ | (1,736 | ) |  | $ | (6,084 | ) |  | $ | (823 | ) |  | $ | (1,038 | )
Amounts included in accumulated other comprehensive loss not yet recognized in net periodic pension cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial (loss) gain |  | $ | (7,142 | ) |  | $ | (11,197 | ) |  | $ | 2 |  |  | $ | (110 | )
Prior service cost |  | $ | — |  |  | $ | — |  |  | $ | (211 | ) |  | $ | (281 | )
Net transition obligation |  | $ | — |  |  | $ | — |  |  | $ | (163 | ) |  | $ | (237 | )
Amounts expected to be amortized from accumulated other comprehensive loss into net periodic cost over the next fiscal year consists of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial gain |  | $ | 386 |  |  | $ | 702 |  |  | $ | — |  |  | $ | — |
Prior service cost |  | $ | — |  |  | $ | — |  |  | $ | 20 |  |  | $ | 16 |
Net transition obligation |  | $ | — |  |  | $ | — |  |  | $ | 33 |  |  | $ | 26 |
Expected Future Benefit Payments | The following table reflects the total expected benefit payments to plan participants and have been estimated based on the same assumptions used to measure the Company’s benefit obligations as of December 31, 2013 (in thousands):
|  | U.K. Plan |  |  | Japan Plan |
2014 |  | $ | 1,065 |  |  | $ | 142 |
2015 |  |  | 852 |  |  |  | 42 |
2016 |  |  | 1,007 |  |  |  | 45 |
2017 |  |  | 1,132 |  |  |  | 49 |
2018 |  |  | 930 |  |  |  | 53 |
2019-2023 |  |  | 7,897 |  |  |  | 560 |
Total |  | $ | 12,883 |  |  | $ | 891 |
Summary of Fair Value of Plan Assets by Asset Category | The following table summarizes the fair values of Plan assets as of December 31, 2013 by asset category (in thousands):
Asset Category |  | Fair Value |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Other Unobservable Inputs (Level 3) |
U.K. Plan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mutual Funds: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balanced (1) |  | $ | 16,260 |  |  | $ | — |  |  | $ | 16,260 |  |  | $ | — |
Growth (2) |  |  | 17,060 |  |  |  | — |  |  |  | 17,060 |  |  |  | — |
Cash |  |  | 137 |  |  |  | 137 |  |  |  | — |  |  |  | — |
Total |  | $ | 33,457 |  |  | $ | 137 |  |  | $ | 33,320 |  |  | $ | — |
Japan Plan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Insurance contracts (3) |  | $ | 554 |  |  | $ | — |  |  | $ | 554 |  |  | $ | — |
Total |  | $ | 554 |  |  | $ | — |  |  | $ | 554 |  |  | $ | — |
(1) | This class comprises a diversified portfolio of global investments which seeks a balanced return between capital growth and fixed income and is allocated on a weighted average basis as follows: equities (51%), debt (33%), other assets (8%) and cash (8%).
(2) | This class comprises a diversified portfolio of global investments which seeks long-term capital growth and is allocated on a weighted average basis as follows: equities (70%), debt (14%), other assets (9%) and cash (7%).
(3) | This class represents funds invested in insurance contracts.
The following table summarizes the fair values of Plan assets as of December 31, 2012 by asset category (in thousands):
Asset Category |  | Fair Value |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Other Unobservable Inputs (Level 3) |
U.K. Plan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mutual Funds: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balanced (1) |  | $ | 14,266 |  |  | $ | — |  |  | $ | 14,266 |  |  | $ | — |
Growth (2) |  |  | 14,244 |  |  |  | — |  |  |  | 14,244 |  |  |  | — |
Cash |  |  | 119 |  |  |  | 119 |  |  |  | — |  |  |  | — |
Total |  | $ | 28,629 |  |  | $ | 119 |  |  | $ | 28,510 |  |  | $ | — |
Japan Plan |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Insurance contracts (3) |  | $ | 827 |  |  | $ | — |  |  | $ | 827 |  |  | $ | — |
Total |  | $ | 827 |  |  | $ | — |  |  | $ | 827 |  |  | $ | — |
(1) | This class comprises a diversified portfolio of global investments which seeks a balanced return between capital growth and fixed income and is allocated on a weighted average basis as follows: equities (47%), debt (41%), other assets (9%) and cash (3%).
(2) | This class comprises a diversified portfolio of global investments which seeks long-term capital growth and is allocated on a weighted average basis as follows: equities (68%), other assets (10%), debt (21%), and cash (1%).
(3) | This class represents funds invested in insurance contracts.
Funded Status |
Actuarial Assumptions used to Compute net Periodic Pension Cost and Funded Status for U.K. Plan and Japan Plan | The actuarial assumptions used to compute the funded status as of December 31, 2013 and 2012, respectively, for the U.K. Plan and the Japan Plan were as follows:
|  | U.K. Plan |  |  | Japan Plan |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
Weighted-average discount rate |  |  | 4.6 | % |  |  | 4.3 | % |  |  | 1.0 | % |  |  | 1.3 | %
Weighted-average rate of compensation increase |  |  | — |  |  |  | — |  |  |  | 3.0 | % |  |  | 3.0 | %
Rate of inflation |  |  | 2.7 | % |  |  | 2.5 | % |  |  | — |  |  |  | — |
Pension Cost |
Actuarial Assumptions used to Compute net Periodic Pension Cost and Funded Status for U.K. Plan and Japan Plan | The actuarial assumptions used to compute the net periodic pension cost for the years ended December 31, 2013, 2012 and 2011, respectively, for the U.K. Plan and the Japan Plan were as follows:
|  | U.K. Plan |  |  | Japan Plan |
|  | 2013 |  |  | 2012 |  |  | 2011 |  |  | 2013 |  |  | 2012 |  |  | 2011 |
Weighted-average discount rate |  |  | 4.3 | % |  |  | 4.9 | % |  |  | 5.3 | % |  |  | 1.3 | % |  |  | 1.2 | % |  |  | 1.3 | %
Weighted-average rate of compensation increase |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3.0 | % |  |  | 3.0 | % |  |  | 3.0 | %
Weighted-average long-term rate of return on plan assets |  |  | 5.7 | % |  |  | 5.0 | % |  |  | 5.9 | % |  |  | — |  |  |  | — |  |  |  | — |

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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the aggregate benefit obligation and aggregate fair value of plan assets for pension plans and/or other employee benefit plans with benefit obligations in excess of plan assets as of the measurement date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e2417-114920 + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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