ACQUISITION (Tables)

9 Months Ended

Sep. 27, 2013

Pro forma financial data is presented below (in millions, except per share data).



	Thirteen weeks ended				Thirty-nine weeks ended
	September 27, 2013		September 28, 2012		September 27, 2013		September 28, 2012
Revenue from services	$	451.2	$	438.0	$	1,244.1	$	1,207.2
Net income	19.0		13.6		34.5		22.6
Net income per common share - diluted	0.47		0.34		0.85		0.57

MDT Personnel, LLC

Business Acquisition [Line Items]

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

The following table summarizes the final 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):



	Purchase Price Allocation
	February 4, 2013
Cash	$	0.4
Accounts receivable (1)	29.9
Prepaid expenses, deposits and other current assets	0.6
Property and equipment	0.3
Restricted cash	6.9
Intangible assets	10.2
Total assets acquired	48.3

Accounts payable and other accrued expenses	6.3
Accrued wages and benefits	4.8
Workers' compensation claims reserve	9.4
Other long-term liabilities	0.1
Total liabilities assumed	20.6

Net identifiable assets acquired	27.7
Goodwill (2)	25.7
Net assets acquired	$	53.4

___________________


(1)	The gross contractual amount of accounts receivable was $32.9 million of which $3.0 million was estimated to be uncollectible.


(2)	The goodwill acquired is deductible for income tax purposes.

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

The following table sets forth the components of identifiable intangible assets and their estimated useful lives as of February 4, 2013 (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 agreement	1.4		5.0