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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2013	Apr. 30, 2013
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1
Trading Symbol	CCRN
Entity Registrant Name	CROSS COUNTRY HEALTHCARE INC
Entity Central Index Key	0001141103
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		30,902,314

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 20,905	$ 10,463
Accounts receivable, less allowance for doubtful accounts of $1,919 in 2013 and $1,841 in 2012	68,875	62,674
Deferred tax assets	13,022	12,561
Income taxes receivable	1,503	586
Prepaid expenses	6,683	5,580
Assets held for sale		46,971
Insurance recovery receivable	3,974	5,484
Other current assets	674	1,049
Total current assets	115,636	145,368
Property and equipment, net of accumulated depreciation of $42,942 in 2013 and $41,918 in 2012	7,386	8,235
Trademarks, net	48,701	48,701
Goodwill, net	62,712	62,712
Other identifiable intangible assets, net	13,926	14,492
Debt issuance costs, net	636	1,610
Non-current deferred tax assets	13,517	16,182
Indemnity escrow receivable	3,750
Non-current insurance recovery receivable	14,725	8,210
Other long-term assets	407	413
Total assets	281,396	305,923
Current liabilities:
Accounts payable and accrued expenses	12,513	10,130
Accrued employee compensation and benefits	19,541	21,650
Current portion of long-term debt	338	33,683
Liabilities related to assets held for sale		2,835
Other current liabilities	5,742	4,289
Total current liabilities	38,134	72,587
Long-term debt	143	176
Long-term accrued claims	22,147	16,347
Other long-term liabilities	7,733	7,691
Total liabilities	68,157	96,801
Commitments and contingencies
Stockholders' equity:
Common stock	3	3
Additional paid-in capital	245,523	244,924
Accumulated other comprehensive loss	(723)	(3,083)
Accumulated deficit	(31,564)	(32,722)
Total stockholders' equity	213,239	209,122
Total liabilities and stockholders' equity	$ 281,396	$ 305,923

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Accounts receivable, allowance for doubtful accounts	$ 1,919	$ 1,841
Property and equipment, accumulated depreciation	$ 42,942	$ 41,918

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Condensed Consolidated Statements of Operations - USD ($)
shares in Thousands, $ in Thousands

3 Months Ended

Mar. 31, 2013

Mar. 31, 2012

Revenue from services

$ 110,316

$ 109,800

^[1]

Operating expenses:

Direct operating expenses

81,440

80,750

Selling, general and administrative expenses

27,065

27,883

Bad debt expense

422

117

Depreciation

1,022

1,398

^[1]

Amortization

566

^[1]

Total operating expenses

110,515

110,714

Loss from operations

(199)

(914)

^[1]

Other expenses (income):

Foreign exchange loss

Interest expense

280

629

Loss on early extinguishment of debt

1,419

Other (income) expense, net

(61)

Loss from continuing operations before income taxes

(1,846)

(1,633)

Income tax benefit

(500)

(1,995)

(Loss) income from continuing operations

(1,346)

362

Income (loss) from discontinued operations, net of income taxes

2,504

(946)

Net income (loss)

$ 1,158

$ (584)

Net income (loss) per common share, basic:

(Loss) income from continuing operations

$ (0.04)

$ 0.01

Income (loss) from discontinued operations

0.08

(0.03)

Net income (loss)

0.04

(0.02)

Net income (loss) per common share, diluted:

(Loss) income from continuing operations

(0.04)

0.01

Income (loss) from discontinued operations

0.08

(0.03)

Net income (loss)

$ 0.04

$ (0.02)

Weighted average common shares outstanding:

Basic

30,902

30,766

Diluted

30,902

30,837

[1]	Prior periods have been restated to conform to the 2013 presentation of the Company's former clinical trial services business segment from continuing operations to discontinued operations.

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Net income (loss)	$ 1,158	$ (584)
Other comprehensive income (loss), before tax:
Foreign currency translation adjustments	(8)	562
Reclassification of currency translation adjustments related to sale of clinical trial services business (see Note 3 - Comprehensive Income)	2,337
Net change in fair value of marketable securities		(1)
Other comprehensive income (loss), before tax	2,329	561
Income tax (benefit) expense related to foreign currency translation adjustments	(31)
Other comprehensive income (loss), net of tax	2,360	561
Comprehensive income (loss)	$ 3,518	$ (23)

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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- Definition

Before tax amount of the appreciation (loss) in value of unsold available-for-sale securities attributable to the parent entity. Excludes amounts related to other than temporary impairment (OTTI) losses.

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- Definition

Amount before tax, net of reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency, which is attributable to the parent entity.

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+ Details

- Definition

Amount of tax effect, net of reclassification adjustments, on the result from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, attributable to the parent entity.

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- Definition

Before tax amount of other comprehensive income (loss) attributable to the parent entity.

+ References

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- Definition

Before tax amount of the income statement impact of the reclassification adjustment for translation gain (loss) realized upon the sale or complete or substantially complete liquidation of an investment in a foreign entity. Also includes reclassification adjustments on foreign currency hedges that are designated and qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation.

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- Definition

Net of tax amount of other comprehensive income (loss) attributable to the parent entity.

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+ Details

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Operating activities
Net income (loss)	$ 1,158	$ (584)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation	1,022	1,593
Amortization	566	818
Bad debt expense	427	111
Loss on early extinguishment of debt	1,419
Deferred income tax expense (benefit)	2,305	(463)
Share-based compensation	599	638
Gain on sale of clinical trial services business	(4,158)
Other	61	481
Changes in operating assets and liabilities:
Accounts receivable	(5,432)	(2,125)
Other assets	(5,636)	464
Income taxes	(759)	(190)
Accounts payable and accrued expenses	6,256	(341)
Other liabilities	657	999
Net cash (used in) provided by operating activities	(1,515)	1,401
Investing activities
Proceeds from sale of business segment, net of cash sold and transaction costs	46,064
Purchases of property and equipment	(232)	(462)
Other investing activities		(89)
Net cash provided by (used in) investing activities	45,832	(551)
Financing activities
Principal repayments on term loan	(23,125)	(3,459)
Repayments on revolving credit facility	(10,000)
Borrowings under revolving credit facility		1,200
Principal payments on capital lease obligations and note payable	(225)	(49)
Debt issuance costs	(506)	(44)
Stock repurchase and retirement		(374)
Net cash used in financing activities	(33,856)	(2,726)
Effect of exchange rate changes on cash	(19)	174
Change in cash and cash equivalents	10,442	(1,702)
Cash and cash equivalents at beginning of period	10,463	10,648
Cash and cash equivalents at end of period	20,905	$ 8,946
Asset Based Revolving Credit Facility
Financing activities
Repayments on revolving credit facility	(49,244)
Borrowings under revolving credit facility	$ 49,244

ORGANIZATION AND BASIS OF PRESENTATION

3 Months Ended

Mar. 31, 2013

ORGANIZATION AND BASIS OF PRESENTATION

1. ORGANIZATION AND BASIS OF PRESENTATION

The accompanying condensed consolidated financial statements include the accounts of Cross Country Healthcare, Inc. and its direct and indirect wholly-owned subsidiaries (collectively, the Company). All material intercompany transactions and balances have been eliminated in consolidation. The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by U.S. generally accepted accounting principles (U.S. GAAP) for complete financial statements. The preparation of consolidated financial statements, in conformity with U.S. GAAP, requires management to make estimates and assumptions that affect the reported amounts in the condensed consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, the valuation of accounts receivable, goodwill and intangible assets, other long-lived assets, accruals for health, workers’ compensation and professional liability claims, legal contingencies, future contingent considerations, income taxes and sales and other non-income tax liabilities. Accrued claims and reserves include estimated settlements from known claims and actuarial estimates for claims incurred but not reported. Actual results could differ from those estimates. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. These operating results are not necessarily indicative of the results that may be expected for the year ending December 31, 2013. Typically,

in the first quarter of the fiscal year, the Company’s profitability is negatively impacted by the reset of payroll taxes.

These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2012 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission. The December 31, 2012 condensed consolidated balance sheet included herein was derived from the December 31, 2012 audited consolidated balance sheet included in the Company’s Annual Report on Form 10-K.

Certain prior year amounts have been reclassified to conform to the current period presentation (see see Note 10 – Segment Data for more information).

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Publisher AICPA
-Name Statement of Position (SOP)
-Number 94-6
-Paragraph 10
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

DISCONTINUED OPERATIONS

3 Months Ended

Mar. 31, 2013

DISCONTINUED OPERATIONS

2. DISCONTINUED OPERATIONS

The clinical trial services business provided clinical trial, drug safety, and regulatory professionals and services on a contract staffing and outsourced basis to companies in the pharmaceutical, biotechnology and medical device industries, as well as to contract research organizations, primarily in the United States, and also in Canada and Europe. During the fourth quarter of 2012, the Company’s Board of Directors approved a plan to exit the clinical trial services business as a result of an extensive review of its business and the changing landscape in the pharmaceutical outsourcing industry. Classification of a disposal group as held for sale occurs when sufficient authority to sell the disposal group has been obtained, the disposal group is available for immediate sale, an active program to sell the disposal group has been initiated and its sale is probable within one year. Accordingly, the clinical trial services business was classified as a disposal group held for sale as of December 31, 2012.

On February 15, 2013, the Company completed the sale of its clinical trial services business to ICON Clinical Research, Inc. and ICON Clinical Research UK Limited (the “Buyer”) for an aggregate $52.0 million in cash, subject to certain adjustments. The agreement includes a provision for an earn-out of up to $3.75 million related to certain performance-based milestones. Of the $52.0 million purchase price, paid at closing, $3.75 million was placed in escrow for a period of 18 months following the closing to provide partial security to the Buyer in the event of any breach of the representations, warranties and covenants of the Company. The maximum earn-out amount of $3.75 million was also deposited in escrow by Buyer as security for the earn-out payment, if any. The Company has agreed to provide certain transitional services to the Buyer for a period of up to 6 months, subject to extension in certain circumstances (including the Company’s prior written consent).

The Company recorded the $3.75 million indemnity escrow funds as an escrow receivable, and will adjust the amount, each reporting period, based on any known information that may arise that would be reasonable and estimable. The $3.75 million earn out related to certain performance based milestones is treated as contingent consideration and the Company assigned no fair value to this earn-out as of March 31, 2013 (see Note 8 – Fair Value Measurements for more information).

As a result of the disposal, the underlying operations and cash flows of the clinical trial services business have been eliminated from the Company’s continuing operations and the Company no longer has the ability to influence the operating and/or financial policies of the disposal group. In addition, the future continuing cash flows from the disposed business resulting from a short-term transitional services agreement are not expected to be significant and do not constitute a material continuing financial interest in the clinical trial services business. As a result, pursuant to generally accepted accounting principles, the historical financial results of operations, except for disclosures related to cash flows, have been presented as discontinued operations for all periods presented.

The following table presents the revenues and the components of discontinued operations, net of tax:

	Three Months Ended
	March 31,
	2013			2012
	(amounts in thousands)

Revenue	$	7,939		$	16,872

Income from discontinued operations before gain on sale and income taxes		483			859
Gain on sale of discontinued operations		4,158			-
Income tax expense		(2,137	)		(1,805	)
Income (loss) from discontinued operations,
net of income taxes	$	2,504		$	(946	)

COMPREHENSIVE INCOME

3 Months Ended

Mar. 31, 2013

COMPREHENSIVE INCOME

3. COMPREHENSIVE INCOME

Total comprehensive income includes net income (loss), foreign currency translation adjustments, and net changes in the fair value of marketable securities available for sale, net of any related deferred taxes. Certain of the Company’s foreign operations use their respective local currency as their functional currency. In accordance with the Foreign Currency Matters Topic of the FASB Accounting Standards Codification (ASC), assets and liabilities of these operations are translated at the exchange rates in effect on the balance sheet date. Statement of operations items are translated at the average exchange rates for the period. The cumulative impact of currency translation is included in accumulated other comprehensive loss in the accompanying condensed consolidated balance sheets and was $0.8 million and $3.1 million at March 31, 2013 and December 31, 2012, respectively.

In February 2013, the FASB issued ASU 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income (ASU 2013-02). ASU 2013-02 adds new disclosure requirements for items reclassified out of accumulated other comprehensive income (AOCI), including (1) disaggregating and separately presenting changes in AOCI balances by component and (2) presenting significant items reclassified out of AOCI either on the face of the statement where net income is presented or as a separate disclosure in the notes to the financial statements. It does not amend any existing requirements for reporting net income or other comprehensive income in the financial statements. The ASU is effective for fiscal years beginning after December 15, 2012 (and interim periods within those years), and is to be applied prospectively. The Company adopted this guidance in its first quarter of 2013.

In March 2013, the FASB issued ASU 2013-05, Foreign Currency Matters (Topic 830), Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (a consensus of the FASB Emerging Issues Task Force (ASU 2013-05). The objective of ASU 2013-05 is to resolve the diversity in practice as to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity.

ASU 2013-05 clarifies that a cumulative translation adjustment (CTA) should be released into earnings when an entity ceases to have a controlling financial interest in a subsidiary or group of assets within a consolidated foreign entity and the sale or transfer results in the complete or substantially complete liquidation of the foreign entity. For sales of an equity method investment that is a foreign entity, a pro rata portion of CTA attributable to the investment would be recognized in earnings when the investment is sold. When an entity sells either a part or all of its investment in a consolidated foreign entity, CTA would be recognized in earnings only if the sale results in the parent no longer having a controlling financial interest in the foreign entity. In addition, CTA should be recognized in earnings in a business combination achieved in stages (i.e., a step acquisition). This ASU is effective for years beginning after December 15, 2013. Early adoption is permitted. The Company adopted this guidance and released into earnings $2.3 million of its cumulative currency translation losses related to the sale of clinical trial services business in the first quarter of 2013, which was included in the income (loss) from discontinued operations, net of income taxes on the condensed consolidated statements of operations.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

GOODWILL AND OTHER IDENTIFIABLE INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2013

GOODWILL AND OTHER IDENTIFIABLE INTANGIBLE ASSETS

4. GOODWILL AND OTHER IDENTIFIABLE INTANGIBLE ASSETS

The changes in the carrying amount of goodwill by segment are as follows:


						Other Human
	Nurse					Capital
	And Allied			Physician		Management
	Staffing			Staffing		Services		Total
	(amounts in thousands)
Balances as of December 31, 2012
Aggregate goodwill acquired	$	259,732		$	43,405	$	19,307	$	322,444
Accumulated impairment loss (a)		(259,732	)		-		-		(259,732	)
Goodwill, net of impairment loss		-			43,405		19,307		62,712

Changes to aggregate goodwill in 2013
Impairment charges		-			-		-		-

Balances as of March 31, 2013
Aggregate goodwill acquired		259,732			43,405		19,307		322,444
Accumulated impairment loss		(259,732	)		-		-		(259,732	)
Goodwill, net of impairment loss	$	-		$	43,405	$	19,307	$	62,712

(a)

A non-cash pretax impairment charge of approximately $241.0 million was recorded to reduce the carrying value of goodwill to the estimated fair value in the fourth quarter of 2008 for the Company’s nurse and allied staffing business segment. The majority of the goodwill impairment was attributable to the Company’s initial capitalization in 1999, which was accounted for as an asset purchase (see Note 1 – Organization and Basis of Presentation), and subsequent nurse staffing acquisitions made through 2003. In addition, the Company recorded $18.7 million of pre-tax impairment charge in the second quarter of 2012 related to the Company’s nurse and allied staffing business segment.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

EARNINGS PER SHARE

3 Months Ended

Mar. 31, 2013

EARNINGS PER SHARE

5. EARNINGS PER SHARE

In accordance with the requirements of the Earnings Per Share Topic of the FASB ASC, basic earnings per share is computed by dividing net (loss) income by the weighted average number of shares outstanding (excluding unvested restricted stock) and diluted earnings per share reflects the dilutive effects of stock options and restricted stock (as calculated utilizing the treasury stock method). Certain shares of common stock that are issuable upon the exercise of options and vesting of restricted stock have been excluded from the per share calculations because their effect would have been anti-dilutive. Such shares amounted to 1,714,406 and 1,644,606, during the three months ended March 31, 2013 and 2012, respectively. For purposes of calculating net loss per common share – diluted for the three months ended March 31, 2013, the Company excluded potentially dilutive shares of 175,375 from the calculation as their effect would have been anti-dilutive due to the Company’s net loss from continuing operations in this period.

The following table sets forth the components of the numerator and denominator for the computation of the basic and diluted earnings per share:



	Three Months Ended
	March 31,
	2013			2012
	(amounts in thousands)

(Loss) income from continuing operations	$	(1,346	)	$	362
Income (loss) from discontinued operations, net of tax		2,504			(946	)
Net income (loss)	$	1,158		$	(584	)

Net income (loss) per common share, basic:
Continuing operations	$	(0.04	)	$	0.01
Discontinued operations		0.08			(0.03	)
Net income (loss)	$	0.04		$	(0.02	)

Net income (loss) per common share, diluted:
Continuing operations	$	(0.04	)	$	0.01
Discontinued operations		0.08			(0.03	)
Net income (loss)	$	0.04		$	(0.02	)

Weighted-average number of shares outstanding-basic		30,902			30,766
plus dilutive equity awards		-			71
Weighted-average number of shares outstanding-diluted		30,902			30,837

ACQUISITIONS	3 Months Ended
ACQUISITIONS	Mar. 31, 2013
ACQUISITIONS	6. ACQUISITIONS In September 2008, the Company consummated the acquisition of substantially all of the assets of privately-held MDA Holdings, Inc. and its subsidiaries and all of the outstanding stock of Jamestown Indemnity Ltd., a Cayman Island company and wholly-owned subsidiary (collectively, MDA). As of March 31, 2013, an indemnification escrow account of $3.6 million exists.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

DEBT

3 Months Ended

May 07, 2013

DEBT

7. DEBT

At March 31, 2013 and December 31, 2012, long-term debt consists of the following:

	March 31,			December 31,
	2013			2012
	(amounts in thousands)

Term loan, interest 2.72% at December 31, 2012	$	-		$	23,125
Revolving credit facility, interest 2.72%
at December 31, 2012		-			10,000
Capital lease obligations and note payable		481			734

Total debt		481			33,859
Less current portion		(338	)		(33,683	)
Long-term debt	$	143		$	176

As of March 31, 2013, the Company’s capital lease obligations mature serially through December 31 as follows (amounts in thousands): 2013 - $305; 2014- $83; 2015 - $65; and 2016 - $28.

The Company had $11.8 million letters of credit outstanding as of March 31, 2013. The letters of credit relate to the Company’s workers’ compensation and professional liability policies.

Loan Agreement

On January 9, 2013, the Company terminated its commitments under senior secured credit agreement (July 2012 Credit Agreement) and entered into a Loan and Security Agreement, (Loan Agreement), by and among the Company and certain of its subsidiaries, as borrowers, and Bank of America, N.A., as agent.

The Loan Agreement provides for: a three-year senior secured asset-based revolving credit facility in the aggregate principal amount of up to $65.0 million (as described below), which includes a subfacility for swingline loans up to an amount equal to 10% of the aggregate Revolver Commitments, and a $20.0 million subfacility for standby letters of credit. Swingline loans and letters of credit issued under the Loan Agreement reduce available revolving credit commitments on a dollar-for-dollar basis. Subject to certain conditions, the Company is permitted, at any time prior to the maturity date for the revolving credit facility, to increase the total revolving credit commitments in an aggregate principal amount of up to $20.0 million, with additional commitments from Lenders or new commitments from financial institutions, subject to certain conditions as described in the Loan Agreement. Pursuant to the Loan Agreement, the aggregate amount of advances under the Line of Credit (Borrowing Base) cannot exceed the lesser of (a) (i) $65.0 million, or (ii) 85% of eligible billed accounts receivable as defined in the Loan Agreement; plus (b) the lesser of (i) 85% of eligible unbilled accounts receivable and (ii) $12.0 million; minus (c) reserves as defined by the Loan Agreement, which include one week’s worth of W-2 payroll and fees payable to independent contractors. As of March 31, 2013, the availability under the Loan Agreement was approximately $40.5 million. The Company had $11.8 million of letters of credit outstanding as of March 31, 2013.

The initial proceeds from the revolving credit facility were used to finance the repayment of existing indebtedness of the Company under its prior credit agreement and the payment of fees and expenses. The repayment of the term loan portion of the Company’s debt outstanding in the first quarter of 2013 is treated as extinguishment of debt, and, as a result, the Company recognized a loss on extinguishment in the first quarter of 2013, related to the write-off of unamortized net debt issuance costs of approximately $0.3 million. The repayment of the revolver portion of the Company’s debt outstanding in the first quarter of 2013 is treated partially as extinguishment and partially as a modification. The fees related to the modified portion of $0.1 million relate to the continuation of credit provided by Bank of America, N.A. in its Loan Agreement. The Company wrote-off the remaining unamortized net debt issuance costs of approximately $1.1 million in the first quarter of 2013.

The revolving credit facility can be used to provide ongoing working capital and for other general corporate purposes of the Company and its subsidiaries. The initial interest rate spreads and fees under the Loan Agreement are based on LIBOR plus 1.5% or Base Rate plus 0.50%. The LIBOR and Base Rate margins are subject to performance pricing adjustments, commencing September 1, 2013, pursuant to a pricing matrix based on the Company’s excess availability under the revolving credit facility, and would increase by 200 basis points if an event of default exists.

The Loan Agreement contains customary representations, warranties, and affirmative covenants. The Loan Agreement also contains customary negative covenants; including covenants with respect to, among other things, (i) indebtedness, (ii) liens, (iii) investments, (iv) significant corporate changes, including mergers and acquisitions, (v) dispositions, (vi) dividend, distributions and other restricted payments, (vii) transactions with affiliates and (viii) restrictive agreements. In addition, if the Company’s availability under the revolving credit facility is less than the greater of (i) 12.5% of the Loan Cap, as defined, and (ii) $6.25 million, the Company is required to meet a minimum fixed charge coverage ratio of 1.0, as defined in the Loan Agreement. The Loan Agreement also contains customary events of default, such as payment defaults, cross-defaults to other material indebtedness, bankruptcy and insolvency, the occurrence of a defined change in control and the failure to observe covenants or conditions under the credit facility documents.

The Company’s obligations under the Loan Agreement are guaranteed by all material domestic subsidiaries of the Company that are not co-borrowers (Subsidiary Guarantors). As collateral security for their obligations under the Loan Agreement and guarantees thereof, the Company and the Subsidiary Guarantors have granted to Bank of America, N.A., a security interest in substantially all of their tangible and intangible assets.

July 2012 Credit Agreement

The Company entered into July 2012 Credit Agreement on July 10, 2012 , by and among the Company, as borrower, a syndicate of lenders, Wells Fargo Bank, National Association, as administrative agent, swingline lender and issuing lender, Bank of America, N.A., as syndication agent, and U.S. Bank National Association, as documentation agent. The July 2012 Credit Agreement provided for: (i) a five-year senior secured term loan facility in the aggregate principal amount of $25.0 million, and (ii) a five-year senior secured revolving credit facility in the aggregate principal amount of up to $50.0 million, which included a $10.0 million subfacility for swingline loans, and a $20.0 million subfacility for standby letters of credit. Swingline loans and letters of credit issued under the July 2012 Credit Agreement reduced available revolving credit commitments on a dollar-for-dollar basis. Subject to certain conditions under the Credit Agreement, the Company was permitted, at any time prior to the maturity date for the revolving credit facility, to increase its total revolving credit commitments in an aggregate principal amount of up to $25.0 million.

Through December 31, 2012, interest on the term loan and revolving credit portion of the July 2012 Credit Agreement was based on LIBOR plus a margin of 2.50% or Base Rate (as defined by the July 2012 Credit Agreement, as modified) plus a margin of 1.50%. In addition, the Company was required to pay a quarterly commitment fee on its average daily unused portion of the revolving loan facility of 0.50%. The interest rate spreads and fees fluctuated during the term of the July 2012 Credit Agreement based on the consolidated total leverage ratio at each calculation date, as defined.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

FAIR VALUE MEASUREMENTS

3 Months Ended

Mar. 31, 2013

FAIR VALUE MEASUREMENTS

8. FAIR VALUE MEASUREMENTS

The Fair Value Measurements and Disclosures Topic of the FASB ASC, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Fair Value Measurements and Disclosures Topic also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value:

Level 1—Quoted prices in active markets for identical assets or liabilities.

Level 2—Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

Items Measured at Fair Value on a Recurring Basis:

At March 31, 2013 and December 31, 2012, the Company’s financial assets/liabilities required to be measured on a recurring basis were its deferred compensation liability included in other long-term liabilities and contingent consideration receivable related to the sale of its clinical trial services business.

Deferred compensation —The Company utilizes Level 1 inputs to value its deferred compensation liability. The Company’s deferred compensation liability is measured using publicly available indices that define the liability amounts, as per the plan documents.

Contingent Consideration Receivable—The earn out related to the Company’s sale of its clinical trial services business is treated as a contingent consideration receivable for accounting purposes. The Company utilizes Level 3 inputs to value its contingent consideration receivable as significant unobservable inputs are used in the calculation of its fair value and are related to future performance of the disposed business. The fair value of the contingent consideration receivable will be adjusted to its fair value on a quarterly basis with the adjustment to the related receivable and the gain/loss on the sale of assets (included in discontinued operations). The future performance of the disposed business directly impacts the contingent consideration that could be paid to the Company, thus performance that exceeds target could result in a higher payout, and a performance under target could result in a lower payout. As of March 31, 2013, the Company assigned no value to the performance earn-out based on recent information available to the Company including a revised revenue forecast for the Arena Contract (as defined in the agreement). The Company does not expect that the clinical trial services business now owned by the Buyer will achieve the Arena Contract revenue level that is needed to reach the minimum milestone based on the latest forecast provided to the Company. In addition, the initial reports provided by the Buyer indicate that the FTE earn-out (as defined in the agreement) has not been earned. See Note 2- Discontinued Operations for further information.

The table which follows summarizes the estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis as of March 31, 2013 and December 31, 2012:

Fair Value Measurements

	March 31,		December 31,
	2013		2012
(Level 3)	(amounts in thousands)
Financial Assets:
Contingent consideration receivable	$	-	$	-

(Level 1)
Financial Liabilities:
Deferred compensation	$	1,426	$	1,471

Items Measured at Fair Value on a Non-Recurring Basis:

If required by the Intangibles-Goodwill and Other Topic of the FASB ASC, the Company’s goodwill and other identifiable intangible assets are measured at fair value on a nonrecurring basis using significant unobservable inputs (Level 3) described in Note 4- Goodwill and Other Identifiable Intangible Assets. Goodwill and other identifiable intangible assets with indefinite lives are reviewed for impairment annually, and whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Long-lived assets and identifiable intangible assets are also reviewed for impairment whenever events or changes in circumstances indicate that amounts may not be recoverable. If the testing performed indicates that impairment has occurred, the Company records a non-cash impairment charge for the difference between the carrying amount of the goodwill or other intangible assets and the implied fair value of the goodwill or other intangible assets in the period the determination is made.

As of December 31, 2012, the Company disclosed all the assets and liabilities held for sale at fair value with the exception of other intangible assets whose carrying value was below fair value. For other assets and liabilities except for goodwill and other intangible assets, fair value approximated their carrying amount due to their short-term nature. The following table presented the fair value of goodwill, which was the most significant component of the assets held for sale, measured on a non-recurring basis for the Company’s clinical trial services reporting unit included in assets held for sale as of December 31, 2012:

Fair Value Measurements
(amounts in thousands)
	December 31,
	2012
(Level 3)
Clinical trial services segment
goodwill at December 31, 2012	$	28,176

Other Fair Value Disclosures:

Financial instruments not measured or recorded at fair value in the accompanying condensed consolidated balance sheets consist of cash and cash equivalents, accounts receivable, escrow receivable, accounts payable and accrued expenses and short and long-term debt. The estimated fair value of accounts receivable, accounts payable and accrued expenses approximate their carrying amount due to the short-term nature of these instruments. As of December 31, 2012, the fair value of the Company’s term loan and revolver credit facility was calculated using discounted cash flow analysis and appropriate valuation methodologies using Level 2 inputs and available market information.

The Company recorded the $3.75 million indemnity escrow funds related to the sale of its clinical trial services business as an escrow receivable (see Note 2- Discontinued Operations for more information), and will adjust the amount to the estimated fair value, each reporting period, based on any known information. As of March 31, 2013, the fair value of the escrow receivable was calculated using Level 2 inputs and reflecting a discount for the time value of money.

The following table represents the carrying amounts and estimated fair values of the Company’s significant financial instruments that were not measured at fair value:

	March 31, 2013				December 31, 2012
	Carrying		Fair		Carrying		Fair
	Amount		Value		Amount		Value
(Level 2)			(amounts in thousands)
Financial Assets:
Escrow Receivable	$	3,750	$	3,645	$	-	$	-
Financial Liabilities:
Term loan and revolver credit faciltiy	$	-	$	-	$	33,125	$	32,654

Concentration of Risk:

The Company has invested its excess cash in highly rated overnight funds and other highly rated liquid accounts. The Company has been exposed to credit risk associated with these investments. The Company minimizes its credit risk relating to these positions by monitoring the financial condition of the financial institutions involved and by primarily conducting business with large, well established financial institutions and diversifying its counterparties.

The Company performs ongoing credit evaluations of its customers’ financial conditions and, generally, does not require collateral. The allowance for doubtful accounts represents the Company’s estimate of uncollectible receivables based on a review of specific accounts and the Company’s historical collection experience. The Company writes off specific accounts based on an ongoing review of collectability as well as past experience with its customers. The Company’s contract terms typically require payment between 30 to 60 days from the date services are provided and are considered past due based on the particular negotiated contract terms. Overall, based on the large number of customers in differing geographic areas throughout the United States and its territories, the Company believes the concentration of credit risk is limited.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

STOCKHOLDERS' EQUITY

3 Months Ended

Mar. 31, 2013

STOCKHOLDERS' EQUITY

9. STOCKHOLDERS’ EQUITY

Stock Repurchase Program

As of March 31, 2013, there are 942,443 shares remaining under its February 2008 Board authorization and the Company had approximately 30.9 million shares of common stock outstanding. Subject to certain conditions as described in its Loan Agreement entered into on January 9, 2013, the Company may repurchase up to an aggregate amount of $5.0 million of its Equity Interests (as defined in the Loan Agreement).

During the three months ended March 31, 2012, the Company repurchased 71,653 shares at an average price of $5.22, under its February 2008 Board of Directors’ authorization. The cost of such purchases was $0.4 million. All of the common stock was retired.

Share-Based Payments

During both the three months ended March 31, 2013 and 2012, $0.6 million was included in selling, general and administrative expenses related to share-based payments.

On April 1, 2013, 50,000 shares of stock appreciation rights and 46,729 shares of restricted stock were granted to Mr. William J. Grubbs, the Company’s President and Chief Operating Officer. Similar to prior grants, the restricted stock vests ratably over a four year period on the anniversary date of the grant. The stock appreciation rights vest 25% per year over a four year period, expire after seven years and can only be settled with stock.

SEGMENT DATA

3 Months Ended

Mar. 31, 2013

SEGMENT DATA

10. SEGMENT DATA

In accordance with the Segment Reporting Topic of the FASB ASC, the Company historically reported four business segments – nurse and allied staffing, clinical trial services, physician staffing, and other human capital management services. During the fourth quarter of 2012, the Company decided to divest its clinical trial services business segment. Their results of operations have been classified as discontinued operations for all periods presented. The remaining three business segments in continuing operations are described below:

●	Nurse and allied staffing - The nurse and allied staffing business segment provides travel nurse and allied staffing services and per diem nurse services primarily to acute care hospitals. Nurse and allied staffing services are marketed to public and private and for-profit and not-for-profit healthcare facilities throughout the U.S. The Company aggregates the different brands that it markets to its customers in this business segment.
●	Physician staffing – The physician staffing business segment provides multi-specialty locum tenens services to the healthcare industry throughout the U.S.
●	Other human capital management services - The other human capital management services business segment includes the combined results of the Company’s education and training and retained search businesses that both have operations within the U.S.

The Company’s management evaluates performance of each segment primarily based on revenue and contribution income. The Company’s management does not evaluate, manage or measure performance of segments using asset information; accordingly, asset information by segment is not prepared or disclosed. The information in the following table is derived from the segments’ internal financial information as used for corporate management purposes. Certain corporate expenses are not allocated to and/or among the operating segments.

Information on operating segments and a reconciliation to loss from operations for the periods indicated are as follows:

	Three Months Ended
	March 31,
	2013			2012 (b)
	(amounts in thousands)
Revenue from services:
Nurse and allied staffing	$	72,749		$	69,537
Physician staffing		28,067			29,259
Other human capital management services		9,500			11,004
	$	110,316		$	109,800

Contribution income (a):
Nurse and allied staffing (c)	$	5,343		$	3,583
Physician staffing		2,172			2,407
Other human capital management services		290			1,110
		7,805			7,100
Unallocated corporate overhead (c)		6,416			6,050
Depreciation		1,022			1,398
Amortization		566			566
Loss from operations	$	(199	)	$	(914	)

_______________

(a)	The Company defines contribution income as income or loss from operations before depreciation, amortization, impairment charges and corporate expenses not specifically identified to a reporting segment. Contribution income is a financial measure used by management when assessing segment performance and is provided in accordance with the Segment Reporting Topic of the FASB ASC.
(b)	Prior periods have been restated to conform to the 2013 presentation of the Company’s former clinical trial services business segment from continuing operations to discontinued operations.
(c)	In 2013, we refined our methodology for allocating certain corporate overhead expenses and our nurse and allied staffing segment expenses to more accurately reflect this segment’s profitability. Prior year information has been reclassified to conform to current year presentation.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2013

COMMITMENTS AND CONTINGENCIES

11. COMMITMENTS AND CONTINGENCIES

On December 4, 2012, the Company's subsidiary, CC Staffing, Inc. (now known as Travel Staff, LLC) became the subject of a purported class action lawsuit (Alice Ogues, on behalf of herself and all others similarly situated, Plaintiffs, vs. CC Staffing, Inc., a Delaware corporation; and DOES 1-50, inclusive, Defendants) filed in the United States District Court, Northern District of California. Plaintiff alleges that travelling employees were denied meal periods and rest breaks, that they should have been paid overtime on reimbursement amounts, and that they are entitled to associated penalties. The Company attended a mediation in April 2013 that was unsuccessful. At this early stage, the Company is unable to determine its potential exposure, if any, and intends to vigorously defend this matter.

On September 8, 2010, the Company's subsidiary, Cross Country TravCorps, Inc. became the subject of an indemnity lawsuit (New Hanover Regional Medical Center vs. Cross Country TravCorps, Inc., d/b/a Cross Country Staffing, and Christina Lynn White) filed in the New Hanover County Civil Superior Court, State of North Carolina. Plaintiff alleges that Christina White, a former employee of Cross Country TravCorps was negligent in caring for a patient on September 12, 2007 which resulted in the death of that patient. New Hanover Regional Medical Center settled the claim pre-suit and subsequently brought an indemnity claim against Ms. White and against Cross Country TravCorps for the actions of Ms. White pursuant to the Staffing Agreement between Cross Country TravCorps and the hospital.

All of the parties to this litigation were mandated to arbitration in April 2013. On April 19, 2013, an arbitration panel found that Nurse White negligently caused the death of the patient and that New Hanover Regional Medical Center had no active negligence contributing to that death. Furthermore, the arbitration panel found that New Hanover Regional Medical Center's settlement with the family of the deceased was fair and reasonable, and that the facility is entitled to recover compensatory damages from Ms. White and Cross Country Staffing in the amount of approximately $2.0 million, plus pre-judgment interest (from September 8, 2010) at 8% per year. In addition, New Hanover Regional Medical Center is entitled to recover from Cross Country prejudgment interest on the compensatory damages from March 31, 2008 through September 7, 2010 at the rate of 8% per year and approximately $41,000 in attorneys' fees. The panel also found that, but for the negligence of Ms. White, Cross Country would have no liability to New Hanover Regional Medical Center; therefore, as a matter of equity Cross Country is entitled to recover indemnity from Ms. White to the full extent Cross Country actually pays New Hanover Regional Medical Center any portion of the award (other than the prejudgment interest from March 31, 2008 through September 7, 2010 and the approximately $41,000 in attorneys' fees). Ms. White has insurance coverage for this claim with $2.0 million (individual)/$4.0 million (aggregate) limits and no deductible. In addition, the Company has excess coverage that is expected to cover the amount of loss over $2.0 million.

Based on the facts of this case, as of March 31, 2013, the Company has included a $3.3 million contingent liability for this claim included in long term accrued claims as well as a $3.3 million non-current insurance recovery receivable on the Company's condensed consolidated balance sheets.

The Company is also subject to other legal proceedings and claims that arise in the ordinary course of its business. In the opinion of management, the outcome of these other matters will not have a significant effect on the Company’s consolidated financial position or results of operations.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

INCOME TAXES

3 Months Ended

Mar. 31, 2013

INCOME TAXES

12. INCOME TAXES

Our income tax provision and the corresponding annual effective tax rate are based on expected income, statutory tax rates and tax planning opportunities available in the various jurisdictions in which we operate. For interim financial reporting, except in circumstances as described in the following paragraph, we estimate the annual effective tax rate based on projected taxable income for the full year and record a quarterly tax provision in accordance with the expected annual effective tax rate. As the year progresses, we refine the estimates of the year’s taxable income as new information becomes available, including year-to-date financial results. This continual estimation process often results in a change to our expected annual effective tax rate for the year. When this occurs, we adjust the income tax provision during the quarter in which the change in estimate occurs so that the year-to-date income tax provision reflects the expected annual effective tax rate. Significant judgment is required in determining our annual effective tax rate and in evaluating our tax positions.

When projected taxable income for the full year is close to break-even, the expected annual effective tax rate becomes volatile and will distort the income tax provision for an interim period. When this happens we calculate the income tax provision or benefit using the year-to-date effective tax rate in accordance with the Income Taxes Topic of the ASC (ASC 740), paragraphs 270-30-18. This cut-off method results in an income tax provision or benefit based solely on the year-to-date pretax income or loss as adjusted for permanent differences on a pro rata basis.

For the period ended March 31, 2013 the Company has calculated its effective tax rate based on year-to-date results (under ASC 740-280-30-18) as opposed to estimating its annual effective tax rate. Company’s effective tax rate for continuing operations for the three months ended March 31, 2013 was 27.1% including the impact of discrete items. The effective tax rate is lower than the statutory rates primarily due to the impact of the non-deductibility of certain per diem expenses, state taxes and foreign taxes offsetting the tax benefit arising from the loss from continuing operations.

In accordance with the Income Taxes Topic of the FASB ASC, a reconciliation of the beginning and ending amounts of unrecognized tax benefits, including estimated interest and penalties, is as follows:

	(amounts in thousands)
Balance at January 1, 2013	$	5,203
Additions based on tax provisions related to prior years		27
Additions based on tax provisions related to current year		141
Balance at March 31, 2013	$	5,371

As of March 31, 2013, the Company had approximately $4.9 million of unrecognized tax benefits, which would affect the effective tax rate if recognized. During the three months ended March 31, 2013, the Company had gross increases of $0.2 million to its current year unrecognized tax benefits related to federal and state tax issues. The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes. The Company had accrued approximately $0.9 million for the payment of interest and penalties at both March 31, 2013 and December 31, 2012.

The tax years 2004, 2005 and 2008 through 2011 remain open to examination by the major taxing jurisdictions in which the Company is subject to tax, with the exception of certain states in which the statute of limitations has been extended.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: 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=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Mar. 31, 2013

Revenues and Components of Discontinued Operations, Net of Tax

The following table presents the revenues and the components of discontinued operations, net of tax:

	Three Months Ended
	March 31,
	2013			2012
	(amounts in thousands)

Revenue	$	7,939		$	16,872

Income from discontinued operations before gain on sale and income taxes		483			859
Gain on sale of discontinued operations		4,158			-
Income tax expense		(2,137	)		(1,805	)
Income (loss) from discontinued operations,
net of income taxes	$	2,504		$	(946	)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

GOODWILL AND OTHER IDENTIFIABLE INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2013

Changes in Carrying Amount of Goodwill by Segment

The changes in the carrying amount of goodwill by segment are as follows:


						Other Human
	Nurse					Capital
	And Allied			Physician		Management
	Staffing			Staffing		Services		Total
	(amounts in thousands)
Balances as of December 31, 2012
Aggregate goodwill acquired	$	259,732		$	43,405	$	19,307	$	322,444
Accumulated impairment loss (a)		(259,732	)		-		-		(259,732	)
Goodwill, net of impairment loss		-			43,405		19,307		62,712

Changes to aggregate goodwill in 2013
Impairment charges		-			-		-		-

Balances as of March 31, 2013
Aggregate goodwill acquired		259,732			43,405		19,307		322,444
Accumulated impairment loss		(259,732	)		-		-		(259,732	)
Goodwill, net of impairment loss	$	-		$	43,405	$	19,307	$	62,712

(a)

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2013

Components of Numerator and Denominator for Computation of Basic and Diluted Earnings per Share

The following table sets forth the components of the numerator and denominator for the computation of the basic and diluted earnings per share:



	Three Months Ended
	March 31,
	2013			2012
	(amounts in thousands)

(Loss) income from continuing operations	$	(1,346	)	$	362
Income (loss) from discontinued operations, net of tax		2,504			(946	)
Net income (loss)	$	1,158		$	(584	)

Net income (loss) per common share, basic:
Continuing operations	$	(0.04	)	$	0.01
Discontinued operations		0.08			(0.03	)
Net income (loss)	$	0.04		$	(0.02	)

Net income (loss) per common share, diluted:
Continuing operations	$	(0.04	)	$	0.01
Discontinued operations		0.08			(0.03	)
Net income (loss)	$	0.04		$	(0.02	)

Weighted-average number of shares outstanding-basic		30,902			30,766
plus dilutive equity awards		-			71
Weighted-average number of shares outstanding-diluted		30,902			30,837

DEBT (Tables)

3 Months Ended

May 07, 2013

Long-term Debt

At March 31, 2013 and December 31, 2012, long-term debt consists of the following:

	March 31,			December 31,
	2013			2012
	(amounts in thousands)

Term loan, interest 2.72% at December 31, 2012	$	-		$	23,125
Revolving credit facility, interest 2.72%
at December 31, 2012		-			10,000
Capital lease obligations and note payable		481			734

Total debt		481			33,859
Less current portion		(338	)		(33,683	)
Long-term debt	$	143		$	176

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2013

Summary of Estimated Fair Values of Financial Assets and Liabilities Measured on a Recurring Basis

The table which follows summarizes the estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis as of March 31, 2013 and December 31, 2012:

Fair Value Measurements

	March 31,		December 31,
	2013		2012
(Level 3)	(amounts in thousands)
Financial Assets:
Contingent consideration receivable	$	-	$	-

(Level 1)
Financial Liabilities:
Deferred compensation	$	1,426	$	1,471

Fair Value of Goodwill Measured On Non-Recurring Basis

The following table presented the fair value of goodwill, which was the most significant component of the assets held for sale, measured on a non-recurring basis for the Company’s clinical trial services reporting unit included in assets held for sale as of December 31, 2012:

Fair Value Measurements
(amounts in thousands)
	December 31,
	2012
(Level 3)
Clinical trial services segment
goodwill at December 31, 2012	$	28,176

Carrying Amounts and Estimated Fair Values of Significant Financial Instrument that were not Measured at Fair Value

The following table represents the carrying amounts and estimated fair values of the Company’s significant financial instruments that were not measured at fair value:

	March 31, 2013				December 31, 2012
	Carrying		Fair		Carrying		Fair
	Amount		Value		Amount		Value
(Level 2)			(amounts in thousands)
Financial Assets:
Escrow Receivable	$	3,750	$	3,645	$	-	$	-
Financial Liabilities:
Term loan and revolver credit faciltiy	$	-	$	-	$	33,125	$	32,654

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph a, b, c(1), d(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2), d, e, f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

SEGMENT DATA (Tables)

3 Months Ended

Mar. 31, 2013

Information on Operating Segments and Reconciliation to Loss From Operations

Information on operating segments and a reconciliation to loss from operations for the periods indicated are as follows:

	Three Months Ended
	March 31,
	2013			2012 (b)
	(amounts in thousands)
Revenue from services:
Nurse and allied staffing	$	72,749		$	69,537
Physician staffing		28,067			29,259
Other human capital management services		9,500			11,004
	$	110,316		$	109,800

Contribution income (a):
Nurse and allied staffing (c)	$	5,343		$	3,583
Physician staffing		2,172			2,407
Other human capital management services		290			1,110
		7,805			7,100
Unallocated corporate overhead (c)		6,416			6,050
Depreciation		1,022			1,398
Amortization		566			566
Loss from operations	$	(199	)	$	(914	)

_______________

(a)	The Company defines contribution income as income or loss from operations before depreciation, amortization, impairment charges and corporate expenses not specifically identified to a reporting segment. Contribution income is a financial measure used by management when assessing segment performance and is provided in accordance with the Segment Reporting Topic of the FASB ASC.
(b)	Prior periods have been restated to conform to the 2013 presentation of the Company’s former clinical trial services business segment from continuing operations to discontinued operations.
(c)	In 2013, we refined our methodology for allocating certain corporate overhead expenses and our nurse and allied staffing segment expenses to more accurately reflect this segment’s profitability. Prior year information has been reclassified to conform to current year presentation.

INCOME TAXES (Tables)

3 Months Ended

Mar. 31, 2013

Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits

a reconciliation of the beginning and ending amounts of unrecognized tax benefits, including estimated interest and penalties, is as follows:

	(amounts in thousands)
Balance at January 1, 2013	$	5,203
Additions based on tax provisions related to prior years		27
Additions based on tax provisions related to current year		141
Balance at March 31, 2013	$	5,371

Discontinued operations - Narrative (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Feb. 15, 2013	Mar. 31, 2013
Discontinued Operations [Line Items]
Indemnity escrow receivable		$ 3,750
Clinical trial services
Discontinued Operations [Line Items]
Aggregate amount of selling prices	$ 52,000
Earn-out related to certain performance-based milestones	3,750	$ 3,750
Indemnity escrow receivable	$ 3,750
Escrow deposit term		18 months
Transitional service period		6 months

Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended
Discontinued Operations (Detail) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Discontinued Operations [Line Items]
Revenue	$ 7,939	$ 16,872
Income from discontinued operations before gain on sale and income taxes	483	859
Gain on sale of discontinued operations	4,158
Income tax expense	(2,137)	(1,805)
Income (loss) from discontinued operations, net of income taxes	$ 2,504	$ (946)

- Definition

Amount of tax expense or benefit on gain (loss), not previously recognized, resulting from the sale of a business component.

+ References + Details

- Definition

Amount of income (loss) from a disposal group, net of income tax, reported as a separate component of income before extraordinary items after deduction or consideration of the amount allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

Comprehensive Income - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Significant Accounting Policies [Line Items]
Cumulative impact of currency fluctuations	$ 800	$ 3,100
Reclassification of cumulative currency translation adjustments related to sale of Clinical Trial Services	$ 2,337

- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 10A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32022-110900

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 12, 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 31
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17, 18, 19, 22, 23, 24, 25, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Changes in Carrying Amount of Goodwill by Segment (Detail) - USD ($)
$ in Thousands

3 Months Ended

Jun. 30, 2012

Mar. 31, 2013

Dec. 31, 2012

Dec. 31, 2008

Goodwill balances

Aggregate goodwill acquired

$ 322,444

Accumulated impairment loss

(259,732)

^[1]

$ (241,000)

Nurse and allied staffing

Goodwill balances

Aggregate goodwill acquired

259,732

Accumulated impairment loss

(259,732)

^[1]

Changes to aggregate goodwill in 2013

Impairment charges

$ (18,700)

Physician staffing

Goodwill balances

Aggregate goodwill acquired

43,405

Other human capital management services

Goodwill balances

Aggregate goodwill acquired

$ 19,307

[1]

A non-cash pretax impairment charge of approximately $241.0 million was recorded to reduce the carrying value of goodwill to the estimated fair value in the fourth quarter of 2008 for the Company's nurse and allied staffing business segment. The majority of the goodwill impairment was attributable to the Company's initial capitalization in 1999, which was accounted for as an asset purchase (see Note 1 - Organization and Basis of Presentation), and subsequent nurse staffing acquisitions made through 2003. In addition, the Company recorded $18.7 million of pre-tax impairment charge in the second quarter of 2012 related to the Company's nurse and allied staffing business segment.

- Definition

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
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-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13777-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 47
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Changes in Carrying Amount of Goodwill by Segment (Parenthetical) (Detail) - USD ($)
$ in Thousands

3 Months Ended

Jun. 30, 2012

Mar. 31, 2013

Dec. 31, 2012

^[1]

Dec. 31, 2008

Goodwill [Line Items]

Non-cash pretax charge of goodwill

$ 259,732

$ 241,000

Nurse and allied staffing

Goodwill [Line Items]

Non-cash pretax charge of goodwill

$ 259,732

Goodwill impairment charge

$ 18,700

[1]

A non-cash pretax impairment charge of approximately $241.0 million was recorded to reduce the carrying value of goodwill to the estimated fair value in the fourth quarter of 2008 for the Company's nurse and allied staffing business segment. The majority of the goodwill impairment was attributable to the Company's initial capitalization in 1999, which was accounted for as an asset purchase (see Note 1 - Organization and Basis of Presentation), and subsequent nurse staffing acquisitions made through 2003. In addition, the Company recorded $18.7 million of pre-tax impairment charge in the second quarter of 2012 related to the Company's nurse and allied staffing business segment.

- Definition

+ References

+ Details

Earnings Per Share - Narrative (Detail) - shares	3 Months Ended
Earnings Per Share - Narrative (Detail) - shares	Mar. 31, 2013	Mar. 31, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common stock shares that have been excluded from the per share calculation	1,714,406	1,644,606
Dilutive shares excluded due to net loss	175,375

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Components of Numerator and Denominator for Computation of Basic and Diluted Earnings per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]
(Loss) income from continuing operations	$ (1,346)	$ 362
Income (loss) from discontinued operations, net of tax	2,504	(946)
Net income (loss)	$ 1,158	$ (584)
Net income (loss) per common share, basic:
Continuing operations	$ (0.04)	$ 0.01
Discontinued operations	0.08	(0.03)
Net income (loss)	0.04	(0.02)
Net income (loss) per common share, diluted:
Continuing operations	(0.04)	0.01
Discontinued operations	0.08	(0.03)
Net income (loss)	$ 0.04	$ (0.02)
Weighted-average number of shares outstanding-basic	30,902	30,766
plus dilutive equity awards		71
Weighted-average number of shares outstanding-diluted	30,902	30,837

Acquisitions - Narrative (Detail) $ in Millions	Mar. 31, 2013 USD ($)
MDA Holdings Inc
Business Acquisition, Contingent Consideration [Line Items]
Escrow deposit balance	$ 3.6

Long- Term Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]
Term loan, interest 2.72% at December 31, 2012		$ 23,125
Revolving credit facility, interest 2.72% at December 31, 2012		10,000
Capital lease obligations and note payable	$ 481	734
Total debt	481	33,859
Less current portion	(338)	(33,683)
Long-term debt	$ 143	$ 176

Long- Term Debt (Parenthetical) (Detail)	Dec. 31, 2012
Debt Instrument [Line Items]
Term loan, interest	2.72%
Revolver credit facility, interest rate	2.72%

Schedule Maturities of Capital Lease Obligations - Additional Information (Detail) - Capital Lease and Note Payable $ in Thousands	Mar. 31, 2013 USD ($)
Debt Instrument [Line Items]
2013	$ 305
2014	83
2015	65
2016	$ 28

Long-Term Debt - Narrative (Detail)	1 Months Ended			3 Months Ended
Long-Term Debt - Narrative (Detail)	Jan. 09, 2013 USD ($) yr	Dec. 31, 2012	Jul. 10, 2012 USD ($) yr	Mar. 31, 2013 USD ($)
Standby Letters of Credit
Debt Instrument [Line Items]
Letters of credit outstanding				$ 11,800,000
Term Loan Facility
Debt Instrument [Line Items]
Line of credit facility, term \| yr			5
Write off of deferred debt issuance cost				300,000
Credit facility borrowing capacity			$ 25,000,000
Term Loan Facility \| LIBOR
Debt Instrument [Line Items]
Interest margin		2.50%
Term Loan Facility \| Base Rate
Debt Instrument [Line Items]
Interest margin		1.50%
Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, term \| yr			5
Line of credit facility, additional borrowing capacity			$ 25,000,000
Write off of deferred debt issuance cost				1,100,000
Credit facility borrowing capacity			50,000,000
Quarterly commitment fee on the average daily unused portion		0.50%
Revolving Credit Facility \| Debt Modification
Debt Instrument [Line Items]
Fees related to the modified portion of debt				100,000
Revolving Credit Facility \| LIBOR
Debt Instrument [Line Items]
Interest margin		2.50%
Revolving Credit Facility \| Base Rate
Debt Instrument [Line Items]
Interest margin		1.50%
Revolving Credit Facility \| Swingline Borrowings
Debt Instrument [Line Items]
Line of credit, subfacility for swingline loans			10,000,000
Revolving Credit Facility \| Standby Letters of Credit
Debt Instrument [Line Items]
Line of credit, subfacility for standby letters of credit			$ 20,000,000
Loan and Security Agreement \| Revolving Credit Facility
Debt Instrument [Line Items]
Letters of credit outstanding				11,800,000
Credit facility maximum borrowing capacity	$ 65,000,000			$ 40,500,000
Line of credit facility, term \| yr	3
Line of credit facility, additional borrowing capacity	$ 20,000,000
Aggregate amount of advances under the line of credit (borrowing base)	$ 65,000,000
Line of credit facility, eligible billed accounts receivable per the loan agreement	85.00%
Line of credit facility, eligible unbilled accounts receivable per the loan agreement	85.00%
Line of credit facility, eligible borrowing of unbilled accounts receivable	$ 12,000,000
Performance pricing adjustments, commencing date	Sep. 01, 2013
Debt instrument, interest rate increase	0.0200
Required percentage of aggregate amount of the commitment	12.50%
Required minimum availability under credit facility to avoid negative covenants	$ 6,250,000
Minimum fixed charge coverage ratio	1.0
Loan and Security Agreement \| Revolving Credit Facility \| LIBOR
Debt Instrument [Line Items]
Interest margin	1.50%
Loan and Security Agreement \| Revolving Credit Facility \| Base Rate
Debt Instrument [Line Items]
Interest margin	0.50%
Loan and Security Agreement \| Revolving Credit Facility \| Swingline Borrowings
Debt Instrument [Line Items]
Subfacility loans percentage up to aggregate revolver commitments	10.00%
Loan and Security Agreement \| Revolving Credit Facility \| Standby Letters of Credit
Debt Instrument [Line Items]
Line of credit, subfacility for standby letters of credit	$ 20,000,000

Estimated Fair values Assets and Liabilities Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Fair Value, Inputs, Level 1 \| Deferred compensation
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Liabilities	$ 1,426	$ 1,471
Fair Value, Inputs, Level 3 \| Contingent Consideration
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial Assets

Fair Value Measured on Non Recurring Basis (Detail) $ in Thousands	Dec. 31, 2012 USD ($)
Clinical trial services \| Fair Value, Measurements, Nonrecurring [Member] \| Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	$ 28,176

Fair Value Measurements - Narrative (Detail) $ in Thousands	Mar. 31, 2013 USD ($)
Fair Value Measurement [Line Items]
Indemnity escrow receivable	$ 3,750
Clinical trial services
Fair Value Measurement [Line Items]
Indemnity escrow receivable	$ 3,750

Carrying Amounts and Estimated Fair Values of Significant Financial Instrument that were not Measured at Fair Value (Detail) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Fair Value, Option, Quantitative Disclosures [Line Items]
Escrow Receivable	$ 3,750
Fair Value, Inputs, Level 2
Fair Value, Option, Quantitative Disclosures [Line Items]
Escrow Receivable	3,750
Term loan and revolver credit faciltiy carrying amount		$ 33,125
Escrow receivable fair value	$ 3,645
Term loan and revolver credit faciltiy at fair value		$ 32,654

Stockholders' Equity - Narrative (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		3 Months Ended
	Apr. 01, 2013	Jan. 09, 2013	Mar. 31, 2013	Mar. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock left remaining to repurchase under the plan			942,443
Number of shares of common stock outstanding			30,900,000
Equity interests repurchase		$ 5,000
Stock repurchase and retirement(in shares)				71,653
Shares repurchased, average price per share				$ 5.22
Stock repurchase and retirement				$ 400
Share-based compensation			$ 599	$ 638
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vesting period			4 years
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vesting period			4 years
Stock vesting percentage per year			25.00%
Stock expiration period			7 years
Mr. William J. Grubbs \| Stock Appreciation Right
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, stock grants in period	50,000
Mr. William J. Grubbs \| Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, stock grants in period	46,729

Segment Data - Narrative (Detail)	3 Months Ended
Segment Data - Narrative (Detail)	Mar. 31, 2013 Segment
Segment Reporting Information [Line Items]
Number of Operating Segments	3

Information on Operating Segments and Reconciliation to Loss From Operations (Detail) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2013

Mar. 31, 2012

^[1]

Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]

Revenue from services

$ 110,316

$ 109,800

Contribution income

^[2]

7,805

7,100

Unallocated corporate overhead

^[3]

6,416

6,050

Depreciation

1,022

1,398

Amortization

566

Loss from continuing operations

(199)

(914)

Nurse and allied staffing

Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]

Revenue from services

72,749

69,537

Contribution income

^[3]

5,343

3,583

Physician staffing

Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]

Revenue from services

28,067

29,259

Contribution income

2,172

2,407

Other human capital management services

Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]

Revenue from services

9,500

11,004

Contribution income

$ 290

$ 1,110

[1]	Prior periods have been restated to conform to the 2013 presentation of the Company's former clinical trial services business segment from continuing operations to discontinued operations.
[2]	The Company defines contribution income as income or loss from operations before depreciation, amortization, impairment charges and corporate expenses not specifically identified to a reporting segment. Contribution income is a financial measure used by management when assessing segment performance and is provided in accordance with the Segment Reporting Topic of the FASB ASC.
[3]	In 2013, we refined our methodology for allocating certain corporate overhead expenses and our nurse and allied staffing segment expenses to more accurately reflect this segment's profitability. Prior year information has been reclassified to conform to current year presentation.

Commitment and Contingencies - Narrative (Detail) - USD ($)	1 Months Ended
	Apr. 19, 2013	Mar. 31, 2012
Pending Litigation \| New Hanover Regional Medical Center
Loss Contingencies [Line Items]
Contingent liability for litigation claim		$ 3,300,000
Insurance settlements receivable		$ 3,300,000
Subsequent Event \| Pending Litigation \| New Hanover Regional Medical Center \| Cross Country Staffing and Christina Lynn White
Loss Contingencies [Line Items]
Loss contingency, damages sought, value	$ 2,000,000
Attorney fees	$ 41,000
Prejudgment interest on the compensatory damages	8.00%
Malpractice insurance, individual coverage	$ 2,000,000
Malpractice insurance, aggregate coverage	4,000,000
Excess Coverage Professional Liability Insurance [Member]
Loss Contingencies [Line Items]
Malpractice insurance, excess coverage	$ 2,000,000

Income Taxes - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended
Income Taxes - Narrative (Detail) - USD ($) $ in Millions	Mar. 31, 2013	Dec. 31, 2012
Income Tax Contingency [Line Items]
Effective tax rate	27.10%
Unrecognized tax benefits, which would affect the effective tax rate	$ 4.9
Gross increases in current year unrecognized tax	0.2
Unrecognized tax benefit accrued interest and penalties	$ 0.9	$ 0.9
Tax years remain open for examination	2004, 2005 and 2008 through 2011

Reconciliation of Beginning and Ending Balance of Unrecognized Tax Benefits (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2013 USD ($)
Income Tax Contingency [Line Items]
Balance at January 1, 2013	$ 5,203
Additions based on tax provisions related to prior years	27
Additions based on tax provisions related to current year	141
Balance at March 31, 2013	$ 5,371

Label	Element	Value
Other Human Capital Management Services [Member]
Goodwill	us-gaap_Goodwill	$ 19,307,000
Goodwill	us-gaap_Goodwill	19,307,000
Physician Staffing [Member]
Goodwill	us-gaap_Goodwill	43,405,000
Goodwill	us-gaap_Goodwill	$ 43,405,000

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details