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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Components of Pretax (Loss) Income from Continuing Operations

The components of pretax (loss) income from continuing operations for the years ended December 31, 2013, 2012 and 2011 are as follows (dollars in thousands):

		For the Year Ended December 31,
		2013				2012				2011
U.S		$	(221,862	)		$	(192,229	)		$	16,612
Foreign			522				(3,876	)			(2,866	)
Total		$	(221,340	)		$	(196,105	)		$	13,746

Schedule of (Benefits from) Provision for Income Taxes from Continuing Operations

The (benefit from) provision for income taxes from continuing operations for the years ended December 31, 2013, 2012 and 2011 consists of the following (dollars in thousands):

		For the Year Ended December 31,
		2013				2012				2011
Current (benefit) provision
Federal		$	(57,641	)		$	(4,268	)		$	9,637
State and local			(2,509	)			1,080				1,742
Foreign			289				(3,075	)			(1,225	)
Total current (benefit) provision			(59,861	)			(6,263	)			10,154
Deferred (benefit) provision
Federal			39,312				(39,242	)			26,904
State and local			1,137				(1,856	)			5,346
Foreign			(260	)			211				53
Total deferred (benefit) provision			40,189				(40,887	)			32,303
Total (benefit from) provision for income taxes		$	(19,672	)		$	(47,150	)		$	42,457

Schedule of Reconciliation of the Statutory U.S. Federal Income Tax Rate to Effective Income Tax Rate for Continuing Operations

A reconciliation of the statutory U.S. federal income tax rate to our effective income tax rate for continuing operations for the years ended December 31, 2013, 2012 and 2011 is as follows (dollars in thousands):

		For the Year Ended December 31,
		2013				2012				2011
Statutory U.S. federal income tax rate			(35.0	)%			(35.0	)%			35.0	%
State and local income taxes			(3.4	)			(3.3	)			2.7
Nondeductible goodwill			—				14.4				351.2
Valuation allowance			32.6				2.4				2.0
Foreign taxes			(0.5	)			—				—
Tax credits			(0.8	)			—				(24.6	)
Worthless stock			—				—				(11.2	)
Other			(1.8	)			(2.5	)			(46.2	)
Effective income tax rate			(8.9	)%			(24.0	)%			308.9	%

Schedule of Reconciliation of the Beginning and Ending Amount of Gross Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of gross unrecognized tax benefits as of December 31, 2013, 2012 and 2011 is as follows (dollars in thousands):

		2013				2012				2011
Gross unrecognized tax benefits, beginning of the year		$	24,479			$	29,892			$	28,316
Additions for tax positions of prior years			3,582				—				1,894
Reductions for tax positions of prior years			—				(3,548	)			(1,748	)
Additions for tax positions related to the current year			813				958				2,764
Reductions due to settlements			(13,707	)			(2,531	)			(690	)
Reductions due to lapse of applicable statute of limitations			(1,267	)			(292	)			(644	)
Subtotal			13,900				24,479				29,892
Interest and penalties			3,107				3,794				4,532
Total gross unrecognized tax benefits, end of the year		$	17,007			$	28,273			$	34,424

Schedule of Components of Deferred Income Tax Assets and Liabilities for Continuing Operation

Components of deferred income tax assets and liabilities for continuing operations as of December 31, 2013 and 2012 are as follows (dollars in thousands):

		December 31,
		2013				2012
Deferred income tax assets:
Accrued occupancy		$	4,001			$	3,526
Deferred rent obligations			16,213				17,160
Foreign tax credits			12,026				22,267
Valuation allowance foreign tax credits			(3,116	)			(607	)
Compensation and employee benefits			18,001				13,946
Tax net operating loss carry forwards			7,220				5,454
Valuation allowance			(7,220	)			(5,100	)
Allowance for doubtful accounts			1,668				2,141
Covenant not-to-compete			80				117
Accrued settlements and legal			7,713				1,887
Deferred compensation			498				130
Accrued restructuring and severance			2,057				2,332
Depreciation and amortization			11,655				—
Other			1,711				1,980
Valuation allowance deferred tax assets			(54,193	)			—
Total deferred income tax assets			18,314				65,233
Deferred income tax liabilities:
Depreciation and amortization			—				5,523
Other			4,064				5,273
Total deferred income tax liabilities			4,064				10,796
Net deferred income tax assets		$	14,250			$	54,437

Schedule of Net Deferred Income Tax Assets for Continuing Operations

Net deferred income tax assets for continuing operations as of December 31, 2013 and 2012 are reflected in the consolidated balance sheets as follows (dollars in thousands):

		December 31,
		2013				2012
Current deferred income tax assets, net		$	3,606			$	7,088
Non-current deferred income tax assets, net			10,644				47,349
Net deferred income tax assets		$	14,250			$	54,437

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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