XML 24 R55.htm IDEA: XBRL DOCUMENT v2.4.0.8
ACQUISITIONS (NARRATIVE) (DETAILS) (USD $)
12 Months Ended 0 Months Ended 2 Months Ended 12 Months Ended 2 Months Ended 5 Months Ended 9 Months Ended 12 Months Ended 9 Months Ended 12 Months Ended 7 Months Ended 12 Months Ended 7 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Dec. 31, 2011
Jan. 02, 2012
Onstate [Member]
Jan. 02, 2012
Onstate [Member]
Computer Software, Intangible Asset [Member]
Feb. 27, 2012
Iknowtion [Member]
Dec. 31, 2013
Iknowtion [Member]
Feb. 27, 2012
Iknowtion [Member]
Customer relationships, gross [Member]
May 28, 2011
Eloyalty [Member]
May 28, 2011
Eloyalty [Member]
Customer relationships, gross [Member]
Oct. 04, 2012
Guidon [Member]
Dec. 31, 2013
Guidon [Member]
Oct. 04, 2012
Guidon [Member]
Customer relationships, gross [Member]
Dec. 31, 2013
Technology Solutions Group [Member]
Dec. 31, 2012
Technology Solutions Group [Member]
Dec. 31, 2012
Technology Solutions Group [Member]
Customer relationships, gross [Member]
Aug. 09, 2013
WebMetro [Member]
Dec. 31, 2013
WebMetro [Member]
Aug. 09, 2013
WebMetro [Member]
Customer relationships, gross [Member]
Aug. 09, 2013
WebMetro [Member]
Computer Software, Intangible Asset [Member]
Business Acquisition [Line Items]                                        
Date of Acquisition       Jan. 02, 2012   Feb. 27, 2012     May 28, 2011   Oct. 04, 2012       Dec. 31, 2012   Aug. 09, 2013      
Percentage of Voting Interests Acquired       100.00%   80.00%         100.00%       100.00%   100.00%      
Description of Acquired Entity       OnState provides hosted business process outsourcing solutions to a variety of small businesses.   iKnowtion integrates proven marketing analytics methodologies and business consulting capabilities to help clients improve their return on marketing expenditures in such areas as demand generation, share of wallet, and channel mix optimization.      ICS generates revenue in three ways: (i) managed services that support and maintain clients’ customer service center environment over the long-term; (ii) consulting services that assist the customer in implementation and integration of a customer service center solution; and (iii) product resale through the sale of third party software and hardware.   Guidon provides operational consulting services and designs solutions for operational and cultural transformation for global clients.       TSG designs and implements custom communications systems for a variety of business types and sizes.   WebMetro is a digital marketing agency that provides online direct marketing services.      
Total Purchase Price       $ 3,300,000                     $ 44,453,000   $ 17,823,000      
Cost of Acquired Entity, Up Front Cash Consideration       3,100,000   1,200,000         5,700,000       33,300,000   15,300,000      
Weighted Average Useful Life of Acquired Intangible Assets         4 years 0 months 0 days     5 years 0 months 0 days   11 years 0 months 0 days     5 years 0 months 0 days     10 years 0 months 0 days     6 years 0 months 0 days 4 years 0 months 0 days
Purchase Price Allocation, Goodwill, Expected Tax Deductible Amount                             23,000,000   5,700,000      
Future Value of Liabilities Incurred From Business Acquisitions           4,300,000         2,800,000       12,200,000   2,600,000      
Valuation Technique on Contingent Consideration             The fair value of the contingent payments was measured based on significant inputs not observable in the market (Level 3 inputs). Key assumptions include a discount rate of 21% and expected future value of payments of $4.3 million. The $4.3 million of expected future payments was calculated using a probability weighted EBITDA assessment with higher probability associated with iKnowtion achieving the maximum EBITDA targets.         The fair value of the contingent payments was measured based on significant inputs not observable in the market (Level 3 inputs). Key assumptions included in the fair value calculation include a discount rate of 21% and expected future value of payments of $2.8 million. The $2.8 million of expected future payments was calculated using a probability weighted EBITDA assessment with higher probability associated with Guidon achieving the maximum EBITDA targets.   The fair value of the contingent payments was measured based on significant inputs not observable in the market (Level 3 inputs). Key assumptions included in the fair value calculation include a discount rate of 4.6% and expected future value of payments of $12.2 million. The $12.2 million of expected future payments was calculated using a bell curve probability weighted EBITDA assessment with the highest probability associated with TSG achieving the targeted EBITDA for each earn-out year.       The fair value of the contingent payments was measured based on significant inputs not observable in the market (Level 3 inputs). Key assumptions include a discount rate of 5.3% and expected future value of payments of $2.6 million. The $2.6 million of expected future payments was calculated using a bell curve probability weighted EBITDA assessment with the highest probability associated with WebMetro achieving the targeted EBITDA for each earn-out year.    
Contingent Consideration, at fair value 22,800,000         2,900,000 3,500,000       2,100,000 2,600,000   12,900,000 11,100,000   2,500,000 2,700,000    
Contingent Consideration, at Fair Value, Current Portion             1,400,000         1,400,000   5,300,000       1,100,000    
Contingent Consideration, at Fair Value, Noncurrent Portion             2,100,000         1,200,000   7,600,000       1,600,000    
Revenue of Acquirees since Acquisition Date, Actual 164,500,000 92,500,000 47,900,000                                  
Income (loss) from operations of Acquirees since Acquisition Date, Actual 15,300,000 3,900,000 4,300,000                                  
Business Combination Pro Forma Information Amortization Expense Of Acquirees Since Acquisition 5,700,000 2,100,000 1,800,000                                  
Measurement period adjustment - Goodwill                           3,600,000            
Measurement period adjustment - Deferred tax assets                           900,000            
Measurement period adjustment - Other accrued expenses                           1,500,000            
Measurement period adjustment - Other noncurrent liabilities                           $ 2,000,000