XML 60 R13.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Goodwill and Other Intangible Assets | 12 Months Ended
--- | ---
Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Other Intangible Assets |
5. | Goodwill and Other Intangible Assets
We perform our annual asset impairment test as of December 31, the end of our calendar year. During the fourth quarters of 2014, 2013 and 2012, we performed step one of the annual impairment test for each of our reporting units. We concluded the estimated fair value of our Expense Management unit in 2013 and our Performance Management unit in 2012, were below their respective carrying values. Additionally, any time impairment indicators are identified, we perform an interim impairment test. During the second quarter of 2014, impairment indicators were identified in our Employment Screening business, due to changes in management, the reporting unit’s financial results and the loss of certain customers. The declines in the estimated fair values of Employment Screening, Expense Management and Performance Management resulted primarily from lower projected revenue growth rates and profitability levels. Upon completion of step two of the goodwill impairment tests, we recognized goodwill and other intangible asset impairments of $2.5 million in 2014 related to our Employment Screening business unit, $3.3 million in 2013 related to our Expense Management reporting unit and $4.2 million in 2012 related to our Performance Management reporting unit. The fair values of the reporting units were estimated using a discounted cash flow model. The material assumptions used in the model included the weighted average cost of capital and long-term growth rates. We consider this a Level 3 fair value measure. The following table presents 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 |  | Twelve Months Ended December 31, 2014 |  | December 31, 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 |  |  | $ | (77 | ) |  | $ | (62 | )
Customer relationships |  | (4,340 | ) |  | 976 |  |  | (1,415 | ) |  | (4,779 | )
Accumulated impairment: |  |  |  |  |  |  |  |
Goodwill |  | (6,716 | ) |  | (1,754 | ) |  | — |  |  | (8,470 | )
Total |  | $ | (11,736 | ) |  | $ | (83 | ) |  | $ | (1,492 | ) |  | $ | (13,311 | )
Net carrying amount: |  |  |  |  |  |  |  |
Trademarks |  | $ | 550 |  |  | $ | (315 | ) |  | $ | (77 | ) |  | $ | 158 |
Customer relationships |  | 3,444 |  |  | (416 | ) |  | (1,415 | ) |  | 1,613 |
Goodwill |  | 14,440 |  |  | (1,754 | ) |  | — |  |  | 12,686 |
Total goodwill and other intangible assets |  | $ | 18,434 |  |  | $ | (2,485 | ) |  | $ | (1,492 | ) |  | $ | 14,457 |
Our amortization expense related to purchased intangible assets other than goodwill was $1.5 million in 2014, $2.0 million in 2013 and $1.8 million in 2012, and is estimated to be $0.9 million in 2015, $0.5 million in 2016, $0.3 million in 2017, $36,000 in 2018 and $19,000 in 2019.

X
- Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration