XML 64 R45.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract] |
Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block] | Net periodic pension cost consists of the following components for the year ended December 31, 2012:
|  | Pension Benefits
|  | 2012
Service cost |  | $ | — |
Interest cost on benefit obligation |  |  | 1,375 |
Expected return on plan assets |  |  | (1,391 | )
Curtailment and settlements |  |  | 385 |
Amortization of prior service cost |  |  | — |
Amortization of actuarial (gains) losses |  |  | — |
Net periodic benefit cost |  | $ | 369 |
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] | Other changes in plan assets and benefit obligation recognized in Other Comprehensive Loss consist of the following for the year ended December 31, 2012:
|  | Pension Benefits
|  | 2012
Curtailment/settlement |  | $ | (385 | )
Current year actuarial loss |  |  | 5,714 |
Amortization of actuarial gain (loss) |  |  | — |
Current year prior service (credit) cost |  |  | — |
Amortization of prior service credit (cost) |  |  | — |
Amortization of transition asset (obligation) |  |  | — |
Total recognized in other comprehensive (income) loss |  | $ | 5,329 |
Total recognized in net periodic benefit cost and other comprehensive (income) loss |  | $ | 5,698
Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block] | The following table summarizes the change in benefit obligations and fair values of plan assets for the years ended December 31, 2012:
|  | Pension Benefits
|  | 2012
Change in benefit obligation: |  |  |  |
Benefit obligation at March 31, 2012 |  | $ | 35,624 |
Service Cost |  |  | — |
Interest Cost |  |  | 1,375 |
Plan amendments |  |  | — |
Curtailment/settlement |  |  | (1,655 | )
Actuarial (gains) losses |  |  | 7,069 |
Benefits paid |  |  | (2,372 | )
Benefit obligation at December 31, 2012 |  |  | 40,041 |
Change in plan assets: |  |  |  |
Fair value of plan assets at March 31, 2012 |  |  | 25,045 |
Actual return on plan assets |  |  | 1,091 |
Employer contributions |  |  | 1,005 |
Benefits paid |  |  | (2,372 | )
Fair value of plan assets at December 31, 2012 |  |  | 24,769 |
Unfunded status |  | $ | 15,272 |
Schedule of Amounts Recognized in Balance Sheet [Table Text Block] |
|  | Pension Benefits
|  | 2012
Amounts recognized in the balance sheet consist of: |  |  |  |
Noncurrent liability |  | $ | 15,272 |
Net amount recognized |  | $ | 15,272 |
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] | Amounts recognized in Accumulated Other Comprehensive Loss:
|  | Pension Benefits
|  | 2012
Accumulated net actuarial losses |  | $ | (5,329 | )
Accumulated prior service cost |  |  | — |
Accumulated transition obligation |  |  | — |
Net amount recognized, net of tax |  | $ | (5,329 | )
Schedule of Assumptions Used [Table Text Block] | ## Weighted average assumptions used to determine benefit obligations as of December 31,: ##
|  | Pension Benefits
|  | 2012
Discount rate |  | $ | 5.23 | %
Rate of compensation increase |  |  | N/A |
Schedule of Net Benefit Costs [Table Text Block] | ## Weighted average assumptions used to determine net periodic costs at December 31,:
|  | Pension Benefits
|  | 2012
Discount rate |  |  | 4.53 | %
Expected return on plan assets |  |  | 7.40 | %
Rate of compensation increase |  |  | N/A |
Schedule of Changes in Fair Value of Plan Assets [Table Text Block] | The Defined Benefit plan assets fall into any of three fair value classifications as defined in the Guidance for Fair Value Measurements. There are no Level 3 assets held by the plan. The fair value of the plan assets as of December 31, 2012 is as follows:
|  | December 31, 2012 |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Asset Category: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money Market Fund – Short Term Investments |  | $ | 644 |  |  | $ | 82 |  |  | $ | 562 |  |  | $ | — |
Common Stock |  |  | 9,981 |  |  |  | 9,981 |  |  | $ | — |  |  | $ | — |
Corporate Bonds |  |  | 6,426 |  |  |  | — |  |  |  | 6,426 |  |  |  | — |
Mutual Funds |  |  | 7,173 |  |  |  | 7,173 |  |  |  | — |  |  |  | — |
Foreign Stock |  |  | 545 |  |  |  | 545 |  |  |  | — |  |  |  |  |
Total |  | $ | 24,769 |  |  | $ | 17,781 |  |  | $ | 6,988 |  |  | $ | — |
Schedule of Allocation of Plan Assets [Table Text Block] | The pension plans weighted-average target allocation for the year ended December 31, 2012 and strategic asset allocation matrix as of December 31, 2012 are as follows:
|  | Target Allocation |  |  | Plan Assets |
|  | 2012 |  |  | 2012 |
Asset Category: |  |  |  |  |  |  |  |
Equity Securities |  |  | 60 | % |  |  | 56.5 | %
Debt Securities |  |  | 40 | % |  |  | 40.9 | %
Cash/Cash Equivalents |  |  | 0 | % |  |  | 2.6 | %
|  |  | 100 | % |  |  | 100 | %
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block] | The investment policy is reviewed by the Committee at least annually and confirmed or amended as needed. Under ASC 715-30-25, the transition obligation, prior service costs, and actuarial (gains)/losses are recognized in Accumulated Other Comprehensive Income each December 31 or any interim measurement date, while amortization of these amounts through net periodic benefit cost will occur in accordance with ASC 715-30 and ASC 715-60. The estimated amounts that will be amortized in 2013 are as follow:
Estimated 2013 Amortization |  | Pension Benefits |
Prior service cost (credit) amortization |  | $ | — |
Net loss amortization |  |  | 38 |
Total |  | $ | 38
Schedule of Expected Benefit Payments [Table Text Block] | The following estimated benefit payments, which reflect expected future service, as appropriate, are expected to be paid:
|  | Pension Benefits |
Estimated Future Benefit Payments for FYE 12/31 |  |  |  |  |
2013 |  | $ | 1,101 |  |
2014 |  |  | 1,088 |  |
2015 |  |  | 1,058 |  |
2016 |  |  | 1,079 |  |
2017 |  |  | 1,219 |  |
2018 - 2022 |  | $ | 7,671

X
- Definition Tabular disclosure of assumptions used to determine benefit Obligations. + References No definition available. + Details
Name: | mdca_ScheduleOfAssumptionsUsedToDetermineBenefitObligationsTableTextBlock
Namespace Prefix: | mdca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumptions used to determine net periodic costs. + References No definition available. + Details
Name: | mdca_ScheduleOfAssumptionsUsedToDetermineNetPeriodicCostTableTextBlock
Namespace Prefix: | mdca_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- 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=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income (loss) expected to be recognized as components of net periodic benefit cost over the next fiscal year, including the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + 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 (s) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsInAccumulatedOtherComprehensiveIncomeLossToBeRecognizedOverNextFiscalYearTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + 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 (c) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + 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 (i) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=21915506&loc=d3e2417-114920 + Details
Name: | us-gaap_ScheduleOfBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + 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 (b) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + 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 (j) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetPeriodicBenefitCostNotYetRecognizedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration