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RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES | 12 Months Ended
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Dec. 31, 2011
RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES [Abstract] |
RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES | (12) RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES Restructuring Charges During the year s ended December 31, 2011, December 31, 2010 and 2009, the Company undertook a number of restructuring activities primarily associated with reductions in the Company's capacity and workforce in both the North American BPO and International BPO segments to better align the capacity and workforce with current business needs. A summary of the expenses recorded in Restructuring, net in the accompanying Consolidated Statements of Operations and Comprehensive Income (Loss) for t he years ended December 31, 2011, 2010 and 2009, respectively, is as follows (amounts in thousands):
|  |  |  | Year Ended December 31,
|  |  |  | 2011 |  |  | 2010 |  |  | 2009
North American BPO |  |  |  |  |  |  |  |
| Reduction in force | $ | 2,665 |  | $ | 7,891 |  | $ | 4,008
| Facility exit charges |  | 74 |  |  | 320 |  |  | 408
| Changes in estimates |  | (381) |  |  | (5) |  |  | (1,028)
|  | Total | $ | 2,358 |  | $ | 8,206 |  | $ | 3,388
|  |  |  | Year Ended December 31,
|  |  |  | 2011 |  |  | 2010 |  |  | 2009
International BPO |  |  |  |  |  |  |  |
| Reduction in force | $ | 1,268 |  | $ | 5,189 |  | $ | 1,516
| Facility exit charges |  | - |  |  | 89 |  |  | 168
| Changes in estimates |  | 25 |  |  | (8) |  |  | -
|  | Total | $ | 1,293 |  | $ | 5,270 |  | $ | 1,684
A rollforward of the activity in the Company's restructuring accruals for the years ended December 31, 2011 and 2010, respectively, is as follows (amounts in thousands):
|  |  | Closure of Delivery Centers |  |  | Reduction in Force |  |  | Total
Balance as of December 31, 2009 | $ | 375 |  | $ | 13 |  | $ | 388
| Expense |  | 409 |  |  | 13,080 |  |  | 13,489
| Payments |  | (89) |  |  | (4,813) |  |  | (4,902)
| Changes in estimates |  | - |  |  | (13) |  |  | (13)
Balance as of December 31, 2010 |  | 695 |  |  | 8,267 |  |  | 8,962
| Expense |  | 74 |  |  | 3,933 |  |  | 4,007
| Payments |  | (354) |  |  | (10,192) |  |  | (10,546)
| Changes in estimates |  | - |  |  | (356) |  |  | (356)
Balance as of December 31, 2011 | $ | 415 |  | $ | 1,652 |  | $ | 2,067
The remaining restructuring accrual s are expected to be paid or extinguished during 2012 and are all classified as current liabilities within Accrued employee compensation and benefits in the Consolidated Balance Sheet. Impairment Losses During each of the periods presented, t he Company evaluated the recoverability of its leasehold improvement assets at certain delivery centers. An asset is considered to be impaired when the anticipated undiscounted future cash flows of an asset group are estimated to be less than the asset group's carrying value. The amount of impairment recognized is the difference between the carrying value of the asset group and its fair value. To determine fair value, the Company used Level 3 inputs in its discounted cash flows analysis. Assumptions included the amount and timing of estimated future cash flows and assumed discount rates. During 2011, the Company recognized impairment losses related to leasehold improvement assets of $0.2 million in its International BPO segment. During 2010, the Company recognized impairment losses of $1.4 million in its North American BPO segment and $0.6 million in its International BPO segment based on the Company's evaluation of the recoverability of its leasehold improvement assets. During 2009, the Company recognized impairment losses of $2.8 million in its International BPO segment, related to the exiting of $2.0 million of certain delivery centers and an $0.8 million impairment loss based on the Company's evaluation of the recoverability of its leasehold improvement and other intangible assets. During 2009, the Company recognized impairment losses of $1.8 million in its North American BPO segment based on the Company's evaluation of the recoverability of its leasehold improvement assets.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 + Details
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