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RESTRUCTURING CHARGES AND IMPAIRMENT LOSSES | 12 Months Ended
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Dec. 31, 2013
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, 2013, 2012 and 2011, the Company undertook a number of restructuring activities primarily associated with reductions in the Company's capacity and workforce in all four of its segments to better align the capacity and workforce with current business needs. During the second quarter of 2012, the Company made the decision to cease operations in Spain and terminated the contracts with its clients. The Company notified the employees and commenced severance procedures as required under Spanish law. The Company recorded $14.7 million of severance expense and $0.4 million of center closure expenses for the year ended December 31, 2012 of which $15.0 million has been paid and the remaining $0.1 million was included in Other accrued expenses in the Consolidated Balance Sheets as of December 31, 2013. A summary of the expenses recorded in Restructuring, net in the accompanying Consolidated Statements of Comprehensive Income for t he years ended December 31, 2013, 2012 and 2011, respectively, is as follows (amounts in thousands):
|  |  |  | Year Ended December 31,
|  |  |  | 2013 |  |  | 2012 |  |  | 2011
Reduction in force |  |  |  |  |  |  |  |
| Customer Management Services | $ | 3,832 |  | $ | 22,371 |  | $ | 3,444
| Customer Growth Services |  | 43 |  |  | 201 |  |  | 133
| Customer Technology Services |  | 73 |  |  | 60 |  |  | -
| Customer Strategy Services |  | 189 |  |  | - |  |  | -
|  | Total | $ | 4,137 |  | $ | 22,632 |  | $ | 3,577
|  |  |  | Year Ended December 31,
|  |  |  | 2013 |  |  | 2012 |  |  | 2011
Facility exit charges |  |  |  |  |  |  |  |
| Customer Management Services | $ | 298 |  | $ | 243 |  | $ | 74
| Customer Growth Services |  | - |  |  | - |  |  | -
| Customer Technology Services |  | - |  |  | - |  |  | -
| Customer Strategy Services |  | - |  |  | - |  |  | -
|  | Total | $ | 298 |  | $ | 243 |  | $ | 74
A rollforward of the activity in the Company's restructuring accruals for the years ended December 31, 2013 and 2012, respectively, is as follows (amounts in thousands):
|  |  | Closure of Delivery Centers |  |  | Reduction in Force |  |  | Total
Balance as of December 31, 2011 | $ | 415 |  | $ | 1,652 |  | $ | 2,067
| Expense |  | 618 |  |  | 22,632 |  |  | 23,250
| Payments |  | (658) |  |  | (20,205) |  |  | (20,863)
| Changes in estimates |  | (375) |  |  | - |  |  | (375)
Balance as of December 31, 2012 |  | - |  |  | 4,079 |  |  | 4,079
| Expense |  | 298 |  |  | 4,352 |  |  | 4,650
| Payments |  | (298) |  |  | (6,863) |  |  | (7,161)
| Changes in estimates |  | - |  |  | (215) |  |  | (215)
Balance as of December 31, 2013 | $ | - |  | $ | 1,353 |  | $ | 1,353
The remaining restructuring accrual s are expected to be paid or extinguished during 2014 and are all classified as current liabilities within Other accrued expenses in the Consolidated Balance Sheet s. 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 its 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 2013, 2012 and 2011, the Company recognized impairment losses related to leasehold improvement assets of $0.1 million, $1.2 million, and $0.2 million, respectively, in its Customer Management Services segment. During the second quarter of 2013, the Company recorded an impairment charge of $1.1 million related to the PRG trade name intangible asset within the Customer Strategy Services segment. See Note 8 for further information. This expense was included in the Impairment losses in the Consolidated Statements of Comprehensive Income. During the first quarter of 2012, the Company rebranded its Direct Alliance Corporation (“DAC”) subsidiary to Revana TM, thus the $1.8 million DAC trade name was impaired as of March 31, 2012. This expense was included in the Impairment losses in the Consolidated Statements of Comprehensive Income.

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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 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: 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=27011515&loc=d3e140904-122747 Reference 4: 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 + Details
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