ACQUISITION (Tables)

12 Months Ended

Dec. 27, 2013

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



	2013		2012
Revenue from services	$	1,693.1	$	1,612.5
Net income	$	49.0	$	25.9
Net income per common share - diluted	$	1.21	$	0.65

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 MDT 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
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	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.

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

The Work Connection, Inc.

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 TWC purchase price, based on the estimated fair value of the assets acquired and liabilities assumed as of the acquisition date of October 1, 2013 (in millions):



	Purchase Price Allocation
Accounts receivable (1)	$	10.2
Plant and equipment	0.2
Intangible assets	8.2
Total assets acquired	18.6

Accounts payable	0.6
Accrued wages and benefits	2.9
Total liabilities assumed	3.5

Net identifiable assets acquired	15.1
Goodwill	7.6
Net assets acquired	$	22.7


(1)	The gross contractual amount of accounts receivable was $10.4 million of which $0.2 million was estimated to be uncollectible.