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Basis of Presentation and Accounting Policies | 9 Months Ended
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Sep. 30, 2013
Basis of Presentation and Accounting Policies [Abstract] |
Basis of Presentation and Accounting Policies |
2. | Basis of Presentation and Accounting Policies
Basis of Presentation The unaudited condensed consolidated financial statements as of September 30, 2013 and for each of the three and nine month periods ended September 30, 2013 and 2012, respectively, included herein have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC"). Pursuant to such regulations, certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles ("GAAP") have been condensed or omitted. It is the opinion of management that all adjustments (which include normal recurring adjustments) necessary for a fair statement of financial results are reflected in the financial statements for the interim periods presented. The condensed consolidated balance sheet as of December 31, 2012 was derived from the audited condensed consolidated financial statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2012. The results of operations for the three and nine months ended September 30, 2013 are not indicative of the operating results for the full year. Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries and acquired entities since their respective dates of acquisition. All significant inter-company amounts were eliminated in consolidation. Reclassifications The Company reclassified amounts representing inventory previously included in the caption "Prepaid expenses and other assets" on the September 30, 2012 condensed consolidated statement of cash flows presentation as a separate line item to conform to the current year presentation. Use of Estimates The preparation of condensed consolidated financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The more significant areas requiring use of estimates and judgment relate to revenue recognition, accounts receivable valuation reserves, ability to realize intangible assets and goodwill, ability to realize deferred income tax assets, fair value of certain financial liabilities and the evaluation of contingencies and litigation. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results could differ from those estimates. Significant Accounting Policies Except for changes in segment reporting as described below, there have been no significant changes in the Company's significant accounting policies during 2013 from those disclosed in the Company's Annual Report on Form 10-K for the year ended December 31, 2012 filed with the SEC on April 1, 2013. Segment Reporting Our MMS offering is a portfolio of enterprise-wide information technology-based services which comprise a single MMS business from which we earn revenues and incur costs. Prior to fiscal 2013, our Chief Operating Decision Maker ("CODM") measured financial performance under three reporting segments (specifically Telecommunications Lifecycle Management, Cyber Security Solutions and Consulting and Support Services). These three reporting segments had identical decentralized operational functions and activities that were overseen by different senior executives. In the last quarter of 2012, we restructured how our MMS business was managed and evaluated. Currently, our MMS offerings are centrally managed and delivered and our CODM evaluates our MMS business as a single segment. Our CODM makes business decisions to allocate resources on that basis. As our MMS business continues to evolve, the metrics we use to manage the business may change and may require the Company to re-evaluate the appropriateness of operating as a single segment.

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- Definition The entire disclosure for all significant accounting policies of the reporting entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18861-107790 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18743-107790 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18854-107790 + Details
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