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Investment in Equity Affiliate
12 Months Ended
Dec. 28, 2014
Equity Method Investments and Joint Ventures [Abstract]  
Investment in Equity Affiliate
Investment in Equity Affiliate
In 2012, we purchased the remaining 30% noncontrolling interest in our China subsidiaries, and recorded a charge to paid-in capital of $1.2 million for the difference between the carrying value of the noncontrolling interest and the fair value of the consideration provided. 
On July 24, 2012, we entered into an agreement with Temp Holdings to form a venture, TS Kelly Workforce Solutions (“TS Kelly”), in order to expand both companies’ presence in North Asia. On November 1, 2012, we contributed our China, Hong Kong and South Korea subsidiaries in exchange for a 49% ownership interest in TS Kelly. Consequently, we deconsolidated the operations of those entities and recorded a $5.1 million investment in other assets on the consolidated balance sheet, which represented the estimated fair value of our ownership interest in TS Kelly at year-end 2012. The operating results of our interest in TS Kelly are accounted for on a one-quarter lag under the equity method; accordingly, our consolidated financial statements include operating results for TS Kelly beginning in 2013. Our 49% share of TS Kelly’s operating results is recorded in other expense, net in the consolidated statement of earnings (see Other Expense, Net footnote). 
In 2012, we recorded a loss of $0.7 million in other expense, net, which represented the difference between the carrying value of net assets contributed to the venture and the fair value of our retained investment in TS Kelly. As part of this transaction, we allocated a pro-rata share of goodwill related to the contributed entities in our APAC PT and OCG segments amounting to $0.6 million
The total investment in TS Kelly was $9.6 million as of year-end 2014 and $3.8 million as of year-end 2013. In 2014, we made net cash contributions and loans to TS Kelly totaling $5.7 million, which includes $4.8 million for the acquisition of a China-based staffing company. In 2013, we made a loan to TS Kelly of $1.4 million. The amount due to or due from TS Kelly was immaterial as of year-end 2014 and 2013.