XML 57 R40.htm IDEA: XBRL DOCUMENT
v3.2.0.727

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Jun. 30, 2015 | Mar. 31, 2015 | Dec. 31, 2014 | Sep. 30, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2015 | Jun. 30, 2014 | Jun. 30, 2013 | Jun. 30, 2012
Accounting Changes and Error Corrections [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
(Loss) income from continuing operations | $ (1,943) | $ (4,763) | $ (16,663) | $ (9,843) | $ (17,742) | $ (10,090) | $ (110,889) | $ (1,153) | $ (33,212) | $ (139,874) | $ 5,478 |
Revisions: |  |  |  |  |  |  |  |  |  |  |  |
Deferred rent, pre-tax |  |  |  |  |  |  |  |  | (309,125) | (322,262) | (325,187) |
Tax impact |  |  |  |  |  |  |  |  | (14,605) | (72,955) | 9,653 |
Accrued expenses | 153,362 |  |  |  | 144,544 |  |  |  | 153,362 | 144,544 |  |
Other noncurrent liabilities | 197,905 |  |  |  | 195,419 |  |  |  | 197,905 | 195,419 |  |
Decrease in retained earnings | (316,859) |  |  |  | (350,671) |  |  |  | (316,859) | (350,671) |  |
Cash and cash equivalents | 212,279 |  |  |  | 378,627 |  |  |  | 212,279 | 378,627 | 201,136 | $ 111,943
Prior Period Adjustments | As Reported |  |  |  |  |  |  |  |  |  |  |  |
Accounting Changes and Error Corrections [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
(Loss) income from continuing operations |  |  |  |  |  |  |  |  |  | (137,080) | 4,166 |
Revisions: |  |  |  |  |  |  |  |  |  |  |  |
Deferred rent, pre-tax |  |  |  |  |  |  |  |  |  | (322,105) | (324,716) |
Tax impact |  |  |  |  |  |  |  |  |  | (71,129) | 10,024 |
Accrued expenses |  |  |  |  | 142,720 |  |  |  |  | 142,720 |  |
Other noncurrent liabilities |  |  |  |  | 190,454 |  |  |  |  | 190,454 |  |
Decrease in retained earnings |  |  |  |  | (357,460) |  |  |  |  | (357,460) |  |
Cash and cash equivalents |  |  |  |  | 378,627 |  |  |  |  | 378,627 | 200,488 | 111,943
Prior Period Adjustments | Revision |  |  |  |  |  |  |  |  |  |  |  |
Accounting Changes and Error Corrections [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
(Loss) income from continuing operations |  | $ (1,100) | $ 2,400 | $ (800) | 0 | $ 0 | $ (1,800) | $ (1,000) |  | (2,794) | 1,312 |
Revisions: |  |  |  |  |  |  |  |  |  |  |  |
Deferred rent, pre-tax |  |  |  |  |  |  |  |  |  | (157) | (471) |
Previous out of period items, pre-tax |  |  |  |  |  |  |  |  |  | (811) | 2,154 |
Tax impact |  |  |  |  |  |  |  |  |  | (1,826) | (371) |
Accrued expenses |  |  |  |  | 1,824 |  |  |  |  | 1,824 |  |
Other noncurrent liabilities |  |  |  |  | 4,965 |  |  |  |  | 4,965 |  |
Decrease in retained earnings |  |  |  |  | 6,789 |  |  |  |  | 6,789 |  |
Cash and cash equivalents |  |  |  |  | 0 |  |  |  |  | 0 | 648 | $ 0
Deferred Rent Balance Adjustment | Revision |  |  |  |  |  |  |  |  |  |  |  |
Accounting Changes and Error Corrections [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
(Loss) income from continuing operations |  |  |  |  |  |  |  |  |  | (200) | (500) |
Revisions: |  |  |  |  |  |  |  |  |  |  |  |
Deferred rent | $ 5,300 |  |  |  |  |  |  |  | $ 5,300 |  |  |
Accrued expenses |  |  |  |  | 1,000 |  |  |  |  | 1,000 |  |
Other noncurrent liabilities |  |  |  |  | 4,200 |  |  |  |  | 4,200 |  |
Decrease in retained earnings |  |  |  |  | 5,200 |  |  |  |  | 5,200 |  |
Various Misstatements | Revision |  |  |  |  |  |  |  |  |  |  |  |
Accounting Changes and Error Corrections [Abstract] |  |  |  |  |  |  |  |  |  |  |  |
(Loss) income from continuing operations |  |  |  |  |  |  |  |  |  | (800) | $ 2,200 |
Revisions: |  |  |  |  |  |  |  |  |  |  |  |
Accrued expenses |  |  |  |  | 800 |  |  |  |  | 800 |  |
Other noncurrent liabilities |  |  |  |  | 800 |  |  |  |  | 800 |  |
Decrease in retained earnings |  |  |  |  | 1,600 |  |  |  |  | 1,600 |  |
Cash and cash equivalents |  |  |  |  | $ 600 |  |  |  |  | $ 600 |  |

X
- Definition Cost of Product and Site Operating Expenses + References No definition available. + Details
Name: | rgs_CostofProductandSiteOperatingExpenses
Namespace Prefix: | rgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Rent expense, which includes base and percentage rent, common area maintenance and real estate taxes. + References No definition available. + Details
Name: | rgs_RentExpenses
Namespace Prefix: | rgs_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingChangesAndErrorCorrectionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccruedLiabilitiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3044-108585 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_CashAndCashEquivalentsAtCarryingValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cumulative difference between the rental payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense over the term of the leased property by the lessor or lessee, respectively. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7501430&loc=d3e39896-112707 + Details
Name: | us-gaap_DeferredRentCredit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of income (loss) from continuing operations attributable to the parent. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.13) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=51664549&loc=SL4613673-111683 + Details
Name: | us-gaap_IncomeLossFromContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate carrying amount, as of the balance sheet date, of noncurrent obligations not separately disclosed in the balance sheet. Noncurrent liabilities are expected to be paid after one year (or the normal operating cycle, if longer). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_OtherLiabilitiesNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_PriorPeriodAdjustmentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cumulative amount of the reporting entity's undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 + Details
Name: | us-gaap_RetainedEarningsAccumulatedDeficit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=rgs_PriorPeriodAdjustmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_ScenarioPreviouslyReportedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=us-gaap_RestatementAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=rgs_DeferredRentBalanceAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ErrorCorrectionsAndPriorPeriodAdjustmentsRestatementByRestatementPeriodAndAmountAxis=rgs_VariousMisstatementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |