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EQUITY-BASED COMPENSATION PLANS | 6 Months Ended
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Jun. 30, 2012
EQUITY-BASED COMPENSATION PLANS [Abstract] |
EQUITY-BASED COMPENSATION PLANS | (13) EQUITY-BASED COMPENSATION PLANS All equity–based awards to employees are recognized in the Consolidated Statements of Comprehensive Income at the fair value of the award on the grant date. During the three and six months ended June 30, 2012 and 2011, the Company recognized total compensation expense of $3.5 million and $6.8 million and $4.0 million and $7.7 million, respectively. Of the total compensation expense, $0.5 million and $1.0 million was recognized in Cost of services and $3.0 million and $5.9 million was recognized in Selling, general and administrative during the three and six months ended June 30, 2012. During the three and six months ended June 30, 2011, the Company recognized total compensation expense of $4.0 million and $7.7 million, respectively, in Selling, general and administrative. Stock Options As of June 30, 2012, there was approximately $0.9 million 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 approximately $132,000 and $5,000 for the three months ended June 30, 2012 and 2011, respectively. The Company recognized compensation expense related to stock options of approximately $264,000 and $19,000 for the six months ended June 30, 2012 and 2011, respectively. Restricted Stock Unit Grants During the six months ended June 30, 2012 and 2011, the Company granted 505,887 and 568,580 restricted stock units (“RSUs”), respectively, to new and existing employees, which vest in equal installments over four or five years. The Company recognized compensation expense related to RSUs of $3.3 million and $6.6 million for the three and six months ended June 30, 2012, respectively. 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. As of June 30, 2012, there was approximately $32.1 million of total unrecognized compensation cost (including the impact of expected forfeitures) related to RSUs granted under the Company's equity plans. As of June 30, 2012 and 2011, the Company had performance-based RSUs outstanding that vest based on the Company achieving specified revenue and operating income performance targets. The Company determined that it was not probable these performance targets would be met; therefore no expense was recognized for the three and six months ended June 30, 2012 or 2011. Cash Based Awards During the six months ended June 30, 2012, t he Company granted 30,000 cash based awards that vest over a period of five years. These awards will be settled in cash equal to the Company's stock price on each vesting date. Since these awards are settled in cash, the Company accounts for these as liability awards and marks to market the fair value of the award until final settlement. As of the June 30, 2012 Company stock price, there was approximately $0.4 million of total unrecognized compensation cost related to unvested cash based awards. The Company recognized approximately $22,000 and $30,000 of compensation expense related to these cash based awards for the three and six months ended June 30, 2012, respectively.

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- Definition The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 93-6 -Paragraph 53 -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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64, 65, A240 -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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 50 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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