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ACQUISITION (Tables)

3 Months Ended

Mar. 29, 2013

Business Acquisition [Line Items]

Schedule of pro forma financial data

the pro forma financial data as presented below (in millions, except per share data).

	Thirteen weeks ended
	March 29, 2013				March 30, 2012
Revenue from services	$	370.6			$	360.4
Net income (loss)	(0.2		)		0.3
Net income (loss) per common share - diluted	(0.01		)		0.01

MDT Personnel, LLC

Business Acquisition [Line Items]

Schedule of preliminary allocation of fair value of the assets acquired and liabilities assumed

The following table summarizes the preliminary allocation of the purchase price, based on the estimated fair value of the assets acquired and liabilities assumed as of the acquisition date of February 4, 2013 (in millions):

Accounts receivable, net of allowance for doubtful accounts (1)	$	31.2
Prepaid expenses, deposits and other current assets	1.2
Property and equipment, net	0.5
Restricted cash and investments	6.9
Intangible assets, net	10.2
Total assets acquired	50.0
Accounts payable and other accrued expenses	7.4
Accrued wages and benefits	2.0
Workers' compensation claims reserve	9.8
Other long-term liabilities	0.1
Total liabilities assumed	19.3
Net identifiable assets acquired	30.7
Goodwill (2)	22.5
Net assets acquired	$	53.2

___________________

(1) The gross contractual amount of accounts receivable is $32.9 million and, of this amount, we expect $1.7 million to be uncollectible.

(2) Goodwill is deductible for income tax purposes over 15 years as of March 29, 2013.

Schedule of preliminary estimate for the components of identifiable intangible assets and their estimated useful lives (in millions)

The following table sets forth the preliminary estimate for the components of identifiable intangible assets and their estimated useful lives (in millions, except for estimated useful lives, in years):

	Estimated Fair Value				Estimated Useful Life
Customer relationships	$	7.8			8.0
Trade name/trademarks	1.0				1.5
Non-compete agreements	1.4				5.0

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Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

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