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EQUITY-BASED COMPENSATION PLANS
 9 Months Ended
Sep. 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 September 30, 2011, there was approximately $3,000 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 $2,600 and $29,000 for the three months ended September 30, 2011 and 2010, respectively. The Company recognized compensation expense related to stock options of $21,000 and $212,000 for the nine months ended September 30, 2011 and 2010, respectively.

Restricted Stock Unit Grants

During the nine months ended September 30, 2011 and 2010, the Company granted 611,580 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 $3.8 million and $11.5 million for the three and nine months ended September 30, 2011, respectively, and $3.4 million and $9.8 million for the three and nine months ended September 30, 2010, respectively. As of September 30, 2011, there was approximately $34.4 million of total unrecognized compensation cost (including the impact of expected forfeitures) related to RSUs granted under the Company's equity plans.

During the nine months ended September 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 September 30, 2011 and 2010, there were 93,500 and 100,000 performance-based RSUs outstanding. As of September 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 nine months ended September 30, 2011 or 2010. The Company did not achieve the operating income performance targets in 2010, thus the 2010 performance RSUs were cancelled.