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Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets | 6 Months Ended
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Jun. 30, 2014
Goodwill and Other Intangible Assets [Abstract] |
Goodwill and Intangible Assets Disclosure [Text Block] |
4. | Goodwill and Other Intangible Assets
During the second quarter of 2014, impairment indicators were identified in our Employment Screening business, which is a discrete reporting unit, due to changes in management, the reporting unit’s financial results and the loss of certain customers. As a result, we performed impairment tests for our Employment Screening business’ long-lived assets and goodwill and concluded that the assets were impaired. The impairments resulted primarily from lower projected revenue growth rates and profitability levels. Accordingly, we recognized intangible asset impairments of $0.7 million and, upon completion of step two of the goodwill impairment test, we recognized a goodwill impairment charge of $1.8 million in the second quarter of 2014. The fair values of the long-lived assets and reporting unit were estimated using discounted cash flow models, which we believe appropriately estimates the fair values of the long-lived assets and reporting unit. The material assumptions used in the models included the weighted average cost of capital and long-term growth rates. We consider these to be Level 3 fair value measures. The following table provides the gross carrying amount and accumulated amortization for each class of intangible assets and the gross carrying amount and accumulated impairment for goodwill:
|  | December 31, 2013 |  | Six Months Ended June 30, 2014 |  | June 30, 2014
|  | Balance |  | Impairment |  | Amortization Expense |  | Balance
|  | (in thousands)
Gross carrying amount: |  |  |  |  |  |  |  |
Trademarks |  | $ | 1,230 |  |  | $ | (1,010 | ) |  | $ | — |  |  | $ | 220 |
Customer relationships |  | 7,784 |  |  | (1,392 | ) |  | — |  |  | 6,392 |
Aggregate goodwill acquired: |  |  |  |  |  |  |  |
Goodwill |  | 21,156 |  |  | — |  |  | — |  |  | 21,156 |
Total |  | $ | 30,170 |  |  | $ | (2,402 | ) |  | $ | — |  |  | $ | 27,768 |
Accumulated amortization: |  |  |  |  |  |  |  |
Trademarks |  | $ | (680 | ) |  | $ | 695 |  |  | $ | (61 | ) |  | $ | (46 | )
Customer relationships |  | (4,340 | ) |  | 976 |  |  | (736 | ) |  | (4,100 | )
Accumulated impairment: |  |  |  |  |  |  |  |
Goodwill |  | (6,716 | ) |  | (1,754 | ) |  | — |  |  | (8,470 | )
Total |  | $ | (11,736 | ) |  | $ | (83 | ) |  | $ | (797 | ) |  | $ | (12,616 | )
Net carrying amount: |  |  |  |  |  |  |  |
Trademarks |  | $ | 550 |  |  | $ | (315 | ) |  | $ | (61 | ) |  | $ | 174 |
Customer relationships |  | 3,444 |  |  | (416 | ) |  | (736 | ) |  | 2,292 |
Goodwill |  | 14,440 |  |  | (1,754 | ) |  | — |  |  | 12,686 |
Total goodwill and other intangible assets |  | $ | 18,434 |  |  | $ | (2,485 | ) |  | $ | (797 | ) |  | $ | 15,152 |

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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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