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Goodwill and Identifiable Assets | 6 Months Ended
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Jun. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Identifiable Intangible Assets | Goodwill and Identifiable Intangible Assets. During the quarter ended March 31, 2014, the Company underwent a realignment resulting in a change in the Company's reportable segments. The goodwill related to the former Life Sciences segment has been allocated to the respective segments below based upon the relative fair value of each component of the former Life Sciences segment. All prior periods have been retrospectively restated to conform to the current presentation. See Note 12 Segment Reporting for further information. The changes in the carrying amount of goodwill for the year ended December 31, 2013 and the six months ended June 30, 2014 were as follows (in thousands):
| Apex |  | Oxford |  | Physician |  | Life Sciences Europe |  | Healthcare |  | Total
Balance as of December 31, 2012 |  |  |  |  |  |  |  |  |  |  |
Gross goodwill | $ | 289,712 |  |  | $ | 150,619 |  |  | $ | 51,561 |  |  | $ | 3,753 |  |  | $ | 122,230 |  |  | $ | 617,875 |
Accumulated impairment | — |  |  | — |  |  | — |  |  | — |  |  | (121,717 | ) |  | (121,717 | )
| 289,712 |  |  | 150,619 |  |  | 51,561 |  |  | 3,753 |  |  | 513 |  |  | 496,158 |
Whitaker Acquisition (see Note 3) | — |  |  | — |  |  | 7,452 |  |  | — |  |  | — |  |  | 7,452 |
CyberCoders Acquisition (see Note 3) | — |  |  | 70,527 |  |  | — |  |  | — |  |  | — |  |  | 70,527 |
Divestiture - gross goodwill | — |  |  | — |  |  | — |  |  | — |  |  | (121,717 | ) |  | (121,717 | )
Divestiture - accumulated impairment | — |  |  | — |  |  | — |  |  | — |  |  | 121,717 |  |  | 121,717 |
Transfers | — |  |  | 513 |  |  | — |  |  | — |  |  | (513 | ) |  | — |
Translation adjustment | — |  |  | — |  |  | — |  |  | 811 |  |  | — |  |  | 811 |
Balance as of December 31, 2013 |  |  |  |  |  |  |  |  |  |  |
Gross goodwill | 289,712 |  |  | 221,659 |  |  | 59,013 |  |  | 4,564 |  |  | — |  |  | 574,948 |
Accumulated impairment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
| 289,712 |  |  | 221,659 |  |  | 59,013 |  |  | 4,564 |  |  | — |  |  | 574,948 |
Acquisition accounting | — |  |  | 257 |  |  | (236 | ) |  | — |  |  | — |  |  | 21 |
Translation adjustment | — |  |  | — |  |  | — |  |  | (18 | ) |  | — |  |  | (18 | )
Balance as of June 30, 2014 |  |  |  |  |  |  |  |  |  |  |
Gross goodwill | 289,712 |  |  | 221,916 |  |  | 58,777 |  |  | 4,546 |  |  | — |  |  | 574,951 |
Accumulated impairment | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
| $ | 289,712 |  |  | $ | 221,916 |  |  | $ | 58,777 |  |  | $ | 4,546 |  |  | $ | — |  |  | $ | 574,951 |
As of the dates presented, the Company had the following acquired intangible assets (in thousands):
|  |  | As of June 30, 2014 |  | As of December 31, 2013
| Estimated Useful Life |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Intangible assets subject to amortization: |  |  |  |  |  |  |  |  |  |  |  |  |
Customer relations | 3 months – 10 years |  | $ | 109,999 |  |  | $ | 49,682 |  |  | $ | 60,317 |  |  | $ | 110,007 |  |  | $ | 41,564 |  |  | $ | 68,443 |
Contractor relations | 2 - 7 years |  | 43,595 |  |  | 33,074 |  |  | 10,521 |  |  | 43,598 |  |  | 30,737 |  |  | 12,861 |
Non-compete agreements | 2 - 7 years |  | 3,860 |  |  | 1,716 |  |  | 2,144 |  |  | 3,863 |  |  | 1,424 |  |  | 2,439 |
In-use software | 6 years |  | 18,900 |  |  | 1,839 |  |  | 17,061 |  |  | 18,900 |  |  | 263 |  |  | 18,637 |
|  |  | 176,354 |  |  | 86,311 |  |  | 90,043 |  |  | 176,368 |  |  | 73,988 |  |  | 102,380 |
Intangible assets not subject to amortization: |  |  |  |  |  |  |  |  |  |  |  |  |
Trademarks |  |  | 186,061 |  |  | — |  |  | 186,061 |  |  | 186,075 |  |  | — |  |  | 186,075 |
Goodwill |  |  | 574,951 |  |  | — |  |  | 574,951 |  |  | 574,948 |  |  | — |  |  | 574,948 |
Total |  |  | $ | 937,366 |  |  | $ | 86,311 |  |  | $ | 851,055 |  |  | $ | 937,391 |  |  | $ | 73,988 |  |  | $ | 863,403 |
Amortization expense for intangible assets with finite lives was $6.2 million and $5.3 million for the three months ended June 30, 2014 and 2013, respectively. Amortization expense for intangible assets with finite lives was $12.3 million and $10.7 million for the six months ended June 30, 2014 and 2013, respectively. Estimated amortization for the remainder of this fiscal year, each of the next four fiscal years and thereafter follows (in thousands):
2014 | $ | 12,184 |
2015 | 21,323 |
2016 | 17,718 |
2017 | 12,886 |
2018 | 10,305 |
Thereafter | 15,627 |
| $ | 90,043 |
Goodwill and other intangible assets having an indefinite useful life are not amortized for financial statement purposes. Goodwill and intangible assets with indefinite lives are reviewed for impairment on an annual basis on October 31 and whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. There w ere no triggerin g events that required an interim impairment analysis during the current period.

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- Definition The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16373-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267 + Details
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