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EQUITY-BASED COMPENSATION PLANS
 6 Months Ended
Jun. 30, 2011
EQUITY-BASED COMPENSATION PLANS [Abstract]  
EQUITY-BASED COMPENSATION PLANS

(13)       EQUITY-BASED COMPENSATION PLANS

All equity–based payments to employees are recognized in the Consolidated Statements of Operations at the fair value of the award on the grant date.

Stock Options

As of June 30, 2011, there was approximately $5,000 of total unrecognized compensation cost (including the impact of expected forfeitures) related to unvested option arrangements granted under the Company's equity plans. The Company recognizes compensation expense straight–line over the vesting term of the option grant. The Company recognized compensation expense related to stock options of $5,000 and $53,000 for the three months ended June 30, 2011 and 2010, respectively. The Company recognized compensation expense related to stock options of $19,000 and $183,000 for the six months ended June 30, 2011 and 2010, respectively.

Restricted Stock Unit Grants

During the six months ended June 30, 2011 and 2010, the Company granted 568,580 and 1,067,816 RSUs, respectively, to new and existing employees, which vest in equal installments over four years. The Company recognized compensation expense related to RSUs of $4.0 million and $7.7 million for the three and six months ended June 30, 2011, respectively, and $3.4 million and $6.4 million for the three and six months ended June 30, 2010, respectively. As of June 30, 2011, there was approximately $39.0 million of total unrecognized compensation cost (including the impact of expected forfeitures) related to RSUs granted under the Company's equity plans.

During the three months ended June 30, 2011, the Company granted 43,500 performance-based RSUs to eLoyalty employees, which vest in equal installments over four years based on eLoyalty achieving specified revenue and operating income performance targets. As of June 30, 2011 and 2010, there were 93,500 and 100,000 performance-based RSUs outstanding. As of June 30, 2011 and 2010, the Company determined that it was not probable that any performance targets would be met related to all outstanding performance-based RSUs; therefore no expense was recognized for the six months ended June 30, 2011 or 2010. The Company did not achieve the operating income performance targets in 2010, thus the 2010 performance RSUs were cancelled.