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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2018	Oct. 26, 2018
Document and Entity Information [Abstract]
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 Emerging Growth Company	false
Entity Small Business	false
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		36,250,734

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 28,065	$ 25,537
Accounts receivable, net of allowances of $3,263 in 2018 and $3,688 in 2017	167,200	173,603
Prepaid expenses	5,870	5,287
Insurance recovery receivable	3,287	3,497
Other current assets	1,821	963
Total current assets	206,243	208,887
Property and equipment, net of accumulated depreciation of $33,808 in 2018 and $30,678 in 2017	13,431	14,086
Goodwill	117,589	117,589
Trade names	26,702	26,702
Other intangible assets, net	55,599	60,976
Non-current deferred tax assets	17,160	20,219
Other non-current assets	20,214	19,228
Total assets	456,938	467,687
Current liabilities:
Accounts payable and accrued expenses	50,268	50,597
Accrued compensation and benefits	31,666	34,271
Current portion of long-term debt	7,454	6,875
Other current liabilities	2,567	2,845
Total current liabilities	91,955	94,588
Long-term debt, less current portion	83,132	92,259
Long-term accrued claims	30,566	28,757
Contingent consideration	5,257	5,088
Other long-term liabilities	8,773	9,276
Total liabilities	219,683	229,968
Commitments and contingencies
Stockholders' equity:
Common stock	4	4
Additional paid-in capital	302,007	305,362
Accumulated other comprehensive loss	(1,033)	(1,166)
Accumulated deficit	(64,371)	(67,111)
Total Cross Country Healthcare, Inc. stockholders' equity	236,607	237,089
Noncontrolling interest in subsidiary	648	630
Total stockholders' equity	237,255	237,719
Total liabilities and stockholders' equity	$ 456,938	$ 467,687

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 3,263	$ 3,688
Property and equipment, accumulated depreciation	$ 33,808	$ 30,678

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Revenue from services	$ 200,717	$ 228,488	$ 615,577	$ 645,374
Operating expenses:
Direct operating expenses	149,155	168,008	456,573	475,091
Selling, general and administrative expenses	44,086	47,346	135,004	141,182
Bad debt expense	502	433	1,312	1,082
Depreciation and amortization	2,892	2,849	8,764	7,325
Acquisition-related contingent consideration	16	(605)	449	(54)
Acquisition and integration costs	70	1,366	261	1,953
Restructuring costs	1,351	724	1,979	724
Total operating expenses	198,072	220,121	604,342	627,303
Income from operations	2,645	8,367	11,235	18,071
Other expenses (income):
Interest expense	1,512	1,221	4,225	2,975
Gain on derivative liability	0	0	0	(1,581)
Loss on early extinguishment of debt	36	0	36	4,969
Other income, net	(170)	(57)	(369)	(116)
Income before income taxes	1,267	7,203	7,343	11,824
Income tax expense	1,385	159	3,717	1,278
Consolidated net (loss) income	(118)	7,044	3,626	10,546
Less: Net income attributable to noncontrolling interest in subsidiary	323	321	886	983
Net (loss) income attributable to common shareholders	$ (441)	$ 6,723	$ 2,740	$ 9,563
Net (loss) income per share attributable to common shareholders - Basic (in dollars per share)	$ (0.01)	$ 0.19	$ 0.08	$ 0.28
Net (loss) income per share attributable to common shareholders - Diluted (in dollars per share)	$ (0.01)	$ 0.19	$ 0.08	$ 0.24
Weighted average common shares outstanding:
Basic (shares)	35,594	35,748	35,682	34,768
Diluted (shares)	35,594	36,036	35,881	36,179

Condensed Consolidated Statements of Comprehensive Income - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Consolidated net (loss) income	$ (118,000)	$ 7,044,000	$ 3,626,000	$ 10,546,000
Other comprehensive income, before income tax:
Unrealized foreign currency translation (loss) gain	(94,000)	(15,000)	(184,000)	43,000
Unrealized gain on interest rate contracts	203,000	0	222,000	0
Reclassification adjustment to interest expense	62,000	0	148,000	0
Other comprehensive income, before income tax	171,000	(15,000)	186,000	43,000
Taxes on other comprehensive income:
Income tax benefit related to foreign currency translation adjustments	(24,000)	0	(41,000)	0
Income tax expense related to unrealized gain on interest rate contracts	51,000	0	56,000	0
Income tax expense related to reclassification adjustment to interest expense	16,000	0	38,000	0
Taxes on other comprehensive income	43,000	0	53,000	0
Other comprehensive income (loss), net of tax	128,000	(15,000)	133,000	43,000
Comprehensive income	10,000	7,029,000	3,759,000	10,589,000
Less: Net income attributable to noncontrolling interest in subsidiary	323,000	321,000	886,000	983,000
Comprehensive (loss) income attributable to common shareholders	$ (313,000)	$ 6,708,000	$ 2,873,000	$ 9,606,000

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities
Consolidated net income	$ 3,626	$ 10,546
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,764	7,325
Provision for allowances	3,658	3,071
Deferred income tax expense	3,046	1,609
Gain on derivative liability	0	(1,581)
Loss on early extinguishment of debt	36	4,969
Write-off of property and equipment	643	0
Equity compensation	2,364	3,083
Other non-cash costs	775	508
Changes in operating assets and liabilities:
Accounts receivable	2,745	3,337
Prepaid expenses and other assets	(1,145)	1,111
Accounts payable and accrued expenses	(1,675)	(5,255)
Other liabilities	(1,080)	(18)
Net cash provided by operating activities	21,757	28,705
Cash flows from investing activities
Acquisitions, net of cash acquired	0	(85,977)
Acquisition-related settlements	(149)	(239)
Purchases of property and equipment	(3,405)	(4,043)
Net cash used in investing activities	(3,554)	(90,259)
Cash flows from financing activities
Proceeds from Term Loans	0	62,000
Principal payments on Term Loans	(8,750)	(1,500)
Convertible Note cash payment	0	(5,000)
Borrowings on revolving credit facility	0	39,000
Repayments on revolving credit facility	0	(39,000)
Debt issuance costs	0	(901)
Extinguishment fees	0	(578)
Stock repurchase and retirement	(5,000)	0
Other	(1,841)	(2,350)
Net cash (used in) provided by financing activities	(15,591)	51,671
Effect of exchange rate changes on cash	(84)	18
Change in cash and cash equivalents	2,528	(9,865)
Cash and cash equivalents at beginning of period	25,537	20,630
Cash and cash equivalents at end of period	$ 28,065	$ 10,765

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
ORGANIZATION AND BASIS OF PRESENTATION	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	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). The condensed consolidated financial statements include all assets, liabilities, revenue, and expenses of Cross Country Talent Acquisition Group, LLC (formerly InteliStaf of Oklahoma, LLC), which is controlled by the Company but not wholly-owned. The Company records the ownership interest of the noncontrolling shareholder as noncontrolling interest in subsidiary. All intercompany transactions and balances have been eliminated in consolidation. In the opinion of management, all entries necessary for a fair presentation of such unaudited condensed consolidated financial statements have been included. These entries consisted of all normal recurring items. 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 United States generally accepted accounting principles (U.S. GAAP) for complete financial statements. These operating results are not necessarily indicative of the results that may be expected for the year ending December 31, 2018. 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, 2017 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission. The December 31, 2017 condensed consolidated balance sheet included herein was derived from the December 31, 2017 audited consolidated balance sheet included in the Company’s Annual Report on Form 10-K.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

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. Significant estimates and assumptions are used for, but not limited to: (1) the valuation of accounts receivable; (2) goodwill, trade names, and other intangible assets; (3) other long-lived assets; (4) share-based compensation; (5) accruals for health, workers’ compensation, and professional liability claims; (6) valuation of deferred tax assets; (7) purchase price allocation; (8) fair value of interest rate swap agreement; (9) legal contingencies; (10) contingent considerations; (11) income taxes; and (12) sales and other non-income tax liabilities. Accrued insurance 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.

Allowances

We maintain an allowance for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments, which results in a provision for bad debt expense. We determine the adequacy of this allowance by continually evaluating individual customer receivables, considering the customer’s financial condition, credit history, and current economic conditions. If the financial condition of our customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. We write-off specific accounts based on an ongoing review of collectability as well as our past experience with the customer. In addition, we maintain a sales allowance for customer disputes which may arise in the ordinary course of business, which is recorded as contra-revenue. Historically, losses on uncollectible accounts and sales allowances have not exceeded our allowances.

Restructuring Costs

The Company considers restructuring activities to be programs whereby it fundamentally changes its operations, such as closing and consolidating facilities, reducing headcount and realigning operations in response to changing market conditions. As a result, restructuring costs on the consolidated statements of operations include on-going benefit costs for its employees, exit costs, and the other write-offs related to abandoned locations.

Reconciliations of the beginning and ending total restructuring liability balances are presented below:



	On-Going Benefit Costs			Exit Costs
	(amounts in thousands)
Balance at January 1, 2018	$	87		$	441
Charged to restructuring costs	435			—
Payments	(10		)	(54		)
Balance at March 31, 2018	512			387
Charged to restructuring costs	175			18
Payments	(254		)	(59		)
Balance at June 30, 2018	433			346
Charged to restructuring costs (a)	774			212
Payments	(251		)	(41		)
Balance at September 30, 2018	$	956		$	517

_______________


(a)	The restructuring costs on the condensed consolidated statements of operations include direct write-offs of $0.4 million related to abandoned locations.

Derivative Financial Instruments

The Company is exposed to interest rate risk due to the outstanding senior secured term loan entered into on August 1, 2017 with a variable interest rate. As a result, the Company has entered into an interest rate swap agreement to effectively convert a portion of its variable interest payments to a fixed rate. The principal objective of the interest rate swap is to eliminate or reduce the variability of the cash flows in those interest payments associated with the Company’s long-term debt, thus reducing the impact of interest rate changes on future interest payment cash flows. The Company has determined that the interest rate swap qualifies as a cash flow hedge in accordance with Accounting Standards Codification (ASC) 815, Derivatives and Hedging. As the critical terms of the hedging instrument and the hedged forecasted transaction are the same, the Company has concluded that changes in the cash flows attributable to the risk being hedged are expected to completely offset at inception and on an ongoing basis. Changes in the fair value of an interest rate swap agreement designated as a cash flow hedge are recorded as a component of accumulated other comprehensive income (loss), net of deferred taxes, within stockholders’ equity and are amortized to interest expense over the term of the related debt as the interest payments are made. Future interest rate swap payments will be included in net cash provided by operating activities on the Company’s consolidated statement of cash flows.

In conjunction with entering into the interest rate swap agreement, the Company early adopted ASU 2017-12, Derivative and Hedging (Topic 815) to simplify the application of hedge accounting. See Note 9 - Derivative.

Recently Adopted Accounting Pronouncements

In the first quarter of 2018, the Company adopted ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 introduces a new five-step revenue recognition model in which an entity recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new standard also requires additional disclosures about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts. See Note 3 - Revenue Recognition for additional accounting policy and related disclosures. The Company elected to adopt the standard using a modified retrospective method, which only impacts contracts not completed as of December 31, 2017.

In February 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income, amended by ASU No. 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. The amendments allow for a reclassification between accumulated other comprehensive income and retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act (2017 Tax Act), and require certain disclosures about stranded tax effects. The guidance requires that the effect of a change in tax laws or rates be included in income is not affected. The amendments would have been effective for the Company in the first quarter of 2019. Adoption of the standard was to be applied either in the period of adoption or retrospectively to each period in which the effect of the change in the United States federal corporate tax rate in the 2017 Tax Act is recognized. The Company adopted this standard in 2018, with no material impact on its consolidated financial statements, as early adoption was permitted.

In May 2017, the FASB issued ASU No. 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification

Accounting, to provide guidance about which changes to the terms or conditions of a share-based payment award require an

entity to apply modification accounting in Topic 718. ASU 2017-09 was effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017 and was to be applied prospectively to an award modified on or after the adoption date. The Company adopted this standard in 2018 with no impact on its consolidated financial statements.

REVENUE RECOGNITION

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

REVENUE RECOGNITION

Revenue Recognition

Revenue from the Company’s services is recognized when control of the promised services are transferred to the Company’s customers, in an amount that reflects the consideration it expects to receive in exchange for the service. The Company has concluded that transfer of control of its staffing services, which represents the majority of its revenues, occurs over time as the services are provided, which is consistent with revenue recognition under the prior guidance.

The following is a description of the nature, amount, timing and uncertainty of revenue and cash flows from which the Company generates revenue.

Temporary Staffing Revenue

Revenue from temporary staffing is recognized as control of the services are transferred over time, and is based on hours worked by the Company’s field staff. The Company recognizes the majority of its revenue at the contractual amount the Company has the right to invoice for services completed to date. Generally, billing to customers occurs weekly, bi-weekly, or monthly and is aligned with the payment of services to the temporary staff, with payment terms of 15 to 90 days. Accounts receivable includes estimated revenue for employees’ and independent contractors’ time worked but not yet invoiced. At September 30, 2018 and December 31, 2017, the Company's estimate of amounts that had been worked but had not been billed totaled $42.0 million and $41.8 million, respectively, and are included in accounts receivable on the consolidated balance sheets.

Other Service Revenue

The Company offers other optional services to its customers that are transferred over time including: managed service programs (MSP) providing agency services (as further described below in Gross versus Net Policies), recruitment process outsourcing (RPO), other outsourcing services, and retained search services, which is less than 5% of its consolidated revenue for the three and nine months ended September 30, 2018 and September 30, 2017. Generally, billing and payment terms for MSP agency services is consistent with temporary staffing as the customers are similar or the same. Revenue from these services are recognized based on the contractual amount for services completed to date which best depicts the transfer of control of services.

For the Company’s RPO, other outsourcing, and retained search services, revenue is generally recognized in the amount to which the entity has a right to invoice which corresponds directly with the value to the customer. The Company does not, in the ordinary course of business, offer warranties or refunds.

Gross Versus Net Policies

The Company records revenue on a gross basis as a principal or on a net basis as an agent depending on the contracted arrangement, as follows:

Managed Service Programs

The Company has certain contracts with healthcare facilities to provide comprehensive services through its MSPs. Under these contractual arrangements, the customer’s orders are filled with either one of the Company's healthcare professionals or a third party's healthcare professionals (subcontractors).

When the Company's healthcare professional is staffed, the Company determined that it acts as a principal in the arrangement, as the Company is considered the employer of record. Accordingly, revenue is reported on a gross basis on the consolidated statements of operations.

Alternatively, the Company determined that it acts as an agent in the arrangement when a subcontracted healthcare professional is staffed, as the Company does not control the services before they are transferred to the customer. Accordingly, revenue is reported on a net basis on the consolidated statements of operations. The customer is invoiced for the hours worked by the subcontracted healthcare professional multiplied by the hourly bill rate. A subcontractor liability, which is recognized as a reduction of revenue, is established in accrued expenses for the invoiced amount, net of an administrative fee, and is generally payable after the Company has received payment from its customer. The Company’s administrative fee is calculated as a percentage of the customer’s invoice and is recognized over time as the services are rendered by the subcontracted healthcare professional. The Company does not collect or recognize an upfront placement fee.

Physician Staffing

The Physician Staffing business enters into contracts with its healthcare customers to provide temporary staffing services. The Company uses independent contractors for these services. The Company determined that it acts as a principal in these arrangements and, therefore, revenue is reported on a gross basis on the consolidated statements of operations.

The following table presents our revenues disaggregated by revenue source. Sales and usage-based taxes are excluded from revenue.



	Three Months ended September 30, 2018
	Nurse And Allied Staffing Segment		Physician Staffing Segment		Other Human Capital Management Services Segment		Total
	(amounts in thousands)
Temporary Staffing Services	$	172,819	$	19,643	$	—	$	192,462
Other Services	3,525		1,515		3,215		8,255
Total	$	176,344	$	21,158	$	3,215	$	200,717

	Nine Months ended September 30, 2018
	Nurse And Allied Staffing Segment		Physician Staffing Segment		Other Human Capital Management Services Segment		Total
	(amounts in thousands)
Temporary Staffing Services	$	529,648	$	59,816	$	—	$	589,464
Other Services	11,140		4,236		10,737		26,113
Total	$	540,788	$	64,052	$	10,737	$	615,577

Contract Costs

All contract fulfillment costs are expensed as incurred to direct operating expenses. With respect to FASB ASC 606, Revenue from Contracts with Customers, there were no contract assets or material contract liabilities as of September 30, 2018 and December 31, 2017.

Practical Expedients and Exemptions

For the Company’s contracts that have an original duration of one year or less, the Company uses the practical expedients and has elected to recognize any incremental costs of obtaining these contracts as expensed when incurred. Further, the Company does not disclose the value of unsatisfied performance obligations for: (i) contracts with an original expected length of one year or less, and (ii) contracts for which it recognizes revenue at the amount to which it has the right to invoice for services performed.

ACQUISITIONS

9 Months Ended

Sep. 30, 2018

Business Combinations [Abstract]

ACQUISITIONS

Advantage RN

Effective July 1, 2017, the Company acquired substantially all of the assets of Advantage RN, LLC and its subsidiaries (collectively, Advantage) for cash consideration of $86.6 million, net of cash acquired. The total purchase price of $88.0 million was subject to a net working capital reduction of $0.6 million at the closing and an additional $0.8 million was received by the Company during the third quarter of 2017 as the final adjustment for net working capital. Additionally, $0.6 million of the purchase price was deferred as of the closing and is due to the seller within 20 months, less any Cobra and healthcare payments incurred by the Company on behalf of the seller. As of September 30, 2018, approximately $0.5 million has been paid and the remaining $0.1 million liability is included in other current liabilities on the Company’s balance sheet.

Included in the amount paid at closing were two escrow accounts, the first was $14.5 million which related to tax liabilities and the second was $7.5 million which was to cover any post-close liabilities. On July 28, 2017, $7.3 million related to the tax liabilities was released from escrow, leaving a balance of $7.2 million, with the escrow to cover post-close liabilities remaining unchanged.

The Company financed the purchase using $19.9 million in available cash and $66.9 million in borrowing under its Credit Facility, including a $40.0 million incremental term loan, which was subsequently refinanced on August 1, 2017. See Note 8 - Debt for further information. The transaction is treated as a purchase of assets for income tax purposes.

Advantage is primarily a travel nurse staffing company that deploys many of its nurses through MSPs and Vendor Management Systems, and Advantage maintains direct relationships with many hospitals throughout the United States. This was a strategic acquisition to help the Company fill its recent MSP contract wins, and for revenue growth.

The acquisition has been accounted for in accordance with FASB ASC 805, Business Combinations, using the acquisition

method of accounting. As such, the results of Advantage from July 1, 2017 are included in the Company's consolidated statement of operations. The acquisition results have been substantially aggregated with the Company's Nurse and Allied Staffing business segment and the associated goodwill related to the acquisition of Advantage is fully allocated to Nurse and Allied Staffing.

Pro Forma Financial Information

The following unaudited pro forma financial information approximates the consolidated results of operations of the Company as if the Advantage acquisition had occurred as of January 1, 2017, after giving effect to certain adjustments, including additional interest expense on the amount the Company borrowed on the date of the transaction, the amortization of acquired intangible assets, and the elimination of certain expenses that will not be recurring in post-acquisition periods, net of an estimated income tax impact. These adjustments include removing transaction-related expenses of approximately $2.0 million for the nine months ended September 30, 2017. These results are not necessarily indicative of future results as they do not include incremental investments in support functions, elimination of costs for integration or operating synergies, or an estimate of any impact on interest expense resulting from the operating cash flow of the acquired business, among other adjustments that could be made in the future but are not factually supportable on the date of the transaction.



	Nine Months Ended
	September 30, 2017
	(unaudited, amounts in thousands except per share data)
Revenue from services	$	696,475

Net income attributable to common shareholders	$	13,165

Net income per common share attributable to common shareholders - basic	$	0.38

Net income per common share attributable to common shareholders - diluted	$	0.34

Mediscan

On October 30, 2015, the Company completed the acquisition of all of the membership interests of New Mediscan II, LLC, Mediscan Diagnostic Services, LLC, and Mediscan Nursing Staffing, LLC (collectively, Mediscan). Earnouts related to the attainment of specific performance criteria in 2016 and 2017 were not achieved. In connection with the Mediscan acquisition, the Company also assumed contingent purchase price liabilities for a previously acquired business that are payable annually based on specific performance criteria for the 2016 through 2019 years. As of September 30, 2018, payments related to the year 2018 are limited to $0.3 million and 2019 is uncapped. During the nine months ended September 30, 2018, the Company paid $0.3 million related to the year 2017. As of September 30, 2018, the fair value of the remaining obligations was estimated at $5.5 million and is included in other current liabilities and contingent consideration on the condensed consolidated balance sheets. See Note 10 - Fair Value Measurements.

COMPREHENSIVE INCOME	9 Months Ended
COMPREHENSIVE INCOME	Sep. 30, 2018
Equity [Abstract]
COMPREHENSIVE INCOME (LOSS)	COMPREHENSIVE INCOME Total comprehensive income includes net income, foreign currency translation adjustments, and net change in derivative transactions, net of any related deferred taxes. Certain of the Company’s foreign subsidiaries use their respective local currency as their functional currency. In accordance with the Foreign Currency Matters Topic of the FASB ASC, assets and liabilities of these operations are translated at the exchange rates in effect on the balance sheet date. Income statement items are translated at the average exchange rates for the period. The cumulative impact of currency fluctuations related to the balance sheet translation is included in accumulated other comprehensive loss in the accompanying condensed consolidated balance sheets and was an unrealized loss of $1.3 million at September 30, 2018 and $1.2 million at December 31, 2017. The cumulative impact of net changes in derivative instruments included in other comprehensive loss in the condensed consolidated balance sheets was an unrealized gain of $0.3 million at September 30, 2018. See Note 9 - Derivative. There was no income tax impact related to foreign currency translation adjustments for the three and nine month period ended September 30, 2017. The income tax impact related to components of other comprehensive income for the three and nine months ended September 30, 2018 is reflected on the condensed consolidated statements of comprehensive income.

EARNINGS PER SHARE

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

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					Nine Months Ended
	September 30,					September 30,
	2018			2017		2018		2017
	(amounts in thousands, except per share data)
Numerator:
Net (loss) income attributable to common shareholders - Basic	$	(441	)	$	6,723	$	2,740	$	9,563
Interest on Convertible Notes	—			—		—		695
Gain on derivative liability	—			—		—		(1,581		)
Net (loss) income attributable to common shareholders - Diluted	$	(441	)	$	6,723	$	2,740	$	8,677

Denominator:
Weighted average common shares - Basic	35,594			35,748		35,682		34,768
Effective of diluted shares:
Share-based awards	—			288		199		444
Convertible Notes	—			—		—		967
Weighted average common shares - Diluted	35,594			36,036		35,881		36,179

Net (loss) income per share attributable to common shareholders - Basic	$	(0.01	)	$	0.19	$	0.08	$	0.28

Net (loss) income per share attributable to common shareholders - Diluted	$	(0.01	)	$	0.19	$	0.08	$	0.24

For the three months and nine months ended September 30, 2018 and 2017, no tax benefits were assumed in the weighted average share calculation due to the Company's net operating loss position.

Due to the net loss for the three months ended September 30, 2018, 130,965 shares were excluded from diluted weighted average shares.

The Convertible Notes were repaid in full on March 17, 2017. Applying the if-converted method, 967,342 shares (the weighted average shares outstanding through September 30, 2017) were included in diluted weighted average shares for the nine months ended September 30, 2017 because their effect was dilutive.

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS

The Company had the following acquired intangible assets:



	September 30, 2018						December 31, 2017
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	(amounts in thousands)
Intangible assets subject to amortization:
Databases	$	30,384	$	8,456	$	21,928	$	42,909	$	18,702	$	24,207
Customer relationships	49,620		22,473		27,147		55,524		25,912		29,612
Non-compete agreements	516		274		242		3,919		3,600		319
Trade names	7,700		1,418		6,282		7,716		878		6,838
Other intangible assets, net	$	88,220	$	32,621	$	55,599	$	110,068	$	49,092	$	60,976
Intangible assets not subject to amortization:
Trade names					26,702						26,702
					$	82,301					$	87,678

As of September 30, 2018, fully amortized intangible assets, along with the related accumulated amortization, were removed from the table above. As of September 30, 2018, estimated annual amortization expense is as follows:



Years Ending December 31:	(amounts in thousands)
2018	$	1,790
2019	7,131
2020	7,027
2021	6,819
2022	6,742
Thereafter	26,090
	$	55,599

As of September 30, 2018, the Company performed a qualitative assessment of each of its reporting units and determined it was less-likely-than-not that the fair value of its reporting units dropped below their carrying value. As a result, management concluded that no impairment testing was warranted as of September 30, 2018. Although management believes that the Company's current estimates and assumptions are reasonable and supportable, there can be no assurance that the estimates and assumptions made for purposes of the impairment testing will prove to be accurate predictions of future performance. The Company will conduct its annual impairment test of goodwill and other indefinite-lived intangible assets in the fourth quarter of 2018.

As of September 30, 2018 and December 31, 2017, goodwill by reporting segment was: $88.2 million for Nurse and Allied Staffing, $20.0 million for Physician Staffing, and $9.4 million for Other Human Capital Management Services, totaling $117.6 million.

DEBT

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

DEBT

The Company's long-term debt consists of the following:



	September 30, 2018						December 31, 2017
	Principal			Debt Issuance Costs			Principal			Debt Issuance Costs
	(amounts in thousands)
Term Loan, interest 4.60% and 3.61% at September 30, 2018 and December 31, 2017, respectively	$	91,250		$	(664	)	$	100,000		$	(866	)
Less current portion	(7,454		)	—			(6,875		)	—
Long-term debt	$	83,796		$	(664	)	$	93,125		$	(866	)

Amended and Restated Senior Credit Facility

The Company has an Amended and Restated Credit Agreement entered into August 1, 2017 (Amended and Restated Credit Agreement) with a maturity date of August 1, 2022, including a term loan of $100.0 million (Amended Term Loan) and a $115.0 million revolving credit facility (Amended Revolving Credit Facility) (together with the Amended Term Loan, the Amended Credit Facilities). The Amended Revolving Credit Facility includes a subfacility for swingline loans up to an amount not to exceed $15.0 million, and a $35.0 million sublimit for the issuance of standby letters of credit.

The Amended and Restated Credit Agreement includes an accordion feature permitting the Company, subject to certain conditions, to increase the aggregate amount of the commitments under the Amended Revolving Credit Facility or establish one or more additional term loans in an aggregate amount not to exceed $50.0 million with optional additional commitments from existing lenders or new commitments from additional lenders.

Borrowings under the Amended Term Loan are payable in quarterly installments, which commenced January 2, 2018. Aside from its scheduled payments, on September 28, 2018, the Company made an optional prepayment of $5.0 million as permitted by the Amended and Restated Credit Agreement.

As of September 30, 2018, the aggregate scheduled maturities of the term loan are as follows:



	Term Loan
	(amounts in thousands)
Through Years Ending December 31:
2018	$	2,662
2019	6,389
2020	6,921
2021	8,519
2022	66,759
Thereafter	—
Total	$	91,250

Subject to the Amended and Restated Credit Agreement, the Company pays interest on: (i) each Base Rate Loan at the Base Rate (as defined therein) plus the Applicable Margin in effect from time to time, (ii) each LIBOR Index Rate Loan at the One Month LIBOR Index Rate (as defined therein) plus the Applicable Margin in effect from time to time, and (iii) each Eurodollar Loan at the Adjusted LIBOR for the applicable Interest Period (as defined therein) in effect for such Loan plus the Applicable Margin in effect from time to time. The Applicable Margin, as of any date, is a percentage per annum determined by reference to the applicable Consolidated Net Leverage Ratio (as defined by the agreement) in effect on such date as set forth in the table below.



Level	Consolidated Net Leverage Ratio	Eurodollar Loans, LIBOR Index Rate Loans and Letter of Credit Fee	Base Rate Loans	Commitment Fee
I	Less than 1.50:1.00	1.75%	0.75%	0.25%
II	Greater than or equal to 1.50:1.00 but less than 2.00:1.00	2.00%	1.00%	0.30%
III	Greater than or equal to 2.00:1.00 but less than 2.50:1.00	2.25%	1.25%	0.30%
IV	Greater than or equal to 2.50:1.00 but less than 3.00:1.00	2.50%	1.50%	0.35%
V	Greater than or equal to 3.00:1.00	2.75%	1.75%	0.40%

As of September 30, 2018, the Amended Term Loan and Amended Revolving Credit Facility bore interest at a rate equal to One Month LIBOR plus 2.50%. The interest rate is subject to an increase of 2.00% if an event of default exists under the Amended and Restated Credit Agreement. The Company is required to pay a commitment fee on the average daily unused portion of the Amended Revolving Credit Facility, based on the Applicable Margin which is 0.35% as of September 30, 2018. During the three months ended March 31, 2018, the Company entered into an interest rate swap to reduce its exposure to fluctuations in the interest rates associated with its debt, which was effective April 2, 2018. See Note 9 - Derivative.

The Company has the right at any time and from time to time to prepay any borrowing, in whole or in part, without premium or penalty, by giving irrevocable written notice (or telephonic notice promptly confirmed in writing) except that such notice shall be revocable if a prepayment is being made in anticipation of concluding a financing arrangement, and the Company is ultimately unable to secure such financing arrangement. The Company is required to prepay the Amended Credit Facilities under certain circumstances including from net cash proceeds from asset sales or dispositions in excess of certain thresholds, as well as from net cash proceeds from the issuance of certain debt by the Company.

The Amended and Restated Credit Agreement contains customary representations, warranties, and affirmative covenants. The Amended and Restated Credit Agreement also contains customary negative covenants, subject to some exceptions, on: (i) indebtedness and preferred equity, (ii) liens, (iii) fundamental changes, (iv) investments, (v) restricted payments, and (vi) sale of assets and certain other restrictive agreements. The Amended and Restated Credit 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 the negative covenants and other covenants related to the operation of the Company’s business.

The Amended and Restated Credit Agreement includes two financial covenants: (i) a maximum Consolidated Total Leverage ratio limitation (as defined therein); and (ii) a minimum Consolidated Fixed Charge Coverage ratio (as defined therein) as of the end of each fiscal quarter of 1.50:1.00. As of September 30, 2018, the Company was in compliance with the financial covenants and other covenants contained in the Amended and Restated Credit Agreement.

On October 30, 2018, the Company entered into a First Amendment (First Amendment) to its Amended and Restated Credit Agreement that, among other administrative and clarifying changes, modifies the following: (1) the definition utilized in its financial covenants of Consolidated EBITDA to allow for exclusion of charges related to the Company’s initiative to replace its front-end system supporting its legacy travel nurse operations, subject to a basket of addbacks, of which the basket dollar amount was also increased; (2) increases the maximum Consolidated Total Leverage Ratio to 3.75:1.00 from 3.25:1:00 for the periods of September 30, 2018 through June 30, 2019, to 3.50:1:00 from 3.00:1.00 for the period ended September 30, 2019, to 3.25:1.00 from 3.00:1:00 for the period ended December 31, 2019, and maintains 3.00:1:00 for the periods thereafter and as adjusted pursuant to a Qualified Permitted Acquisition (as defined therein); and (3) increases the pro forma Consolidated Total Leverage Ratio threshold for allowing restricted payments. In connection with the First Amendment, the Company paid $0.3 million in fees to its lenders which it expects to be treated as deferred debt issuance costs.

The foregoing description of the amendment is qualified in its entirety by reference to the full terms and provisions of the First Amendment, a copy of which is attached herewith as Exhibit 10.1.

The obligations under the Amended and Restated Credit Agreement are guaranteed by all of the Company’s domestic wholly-owned subsidiaries and are secured by a first-priority security interest in the Collateral (as defined therein).

As of September 30, 2018, the Company had $20.6 million letters of credit outstanding and $94.4 million available under the Amended Revolving Credit Facility. The letters of credit relate to the Company’s workers’ compensation and professional liability insurance policies.

Convertible Notes

The Company and certain of its domestic subsidiaries had a Convertible Note Purchase Agreement (the Note Purchase Agreement), with certain note holders (collectively, the Noteholders) for an aggregate of $25.0 million of Convertible Notes. Subject to certain exceptions, the Company was not permitted to redeem the Convertible Notes until June 30, 2017. On March 17, 2017, the Company paid in full the Convertible Notes. In connection with the repayment, the Company issued to the Noteholders an aggregate of 3,175,584 shares of Common Stock, par value $0.0001, and cash in the aggregate amount of $5.6 million (of which $5.0 million is included in repayment of debt and $0.6 million is presented as extinguishment fees, both within financing activities on the condensed consolidated statements of cash flows). Upon derecognition of the net carrying amounts of the Convertible Notes (the remaining $20.0 million after the $5.0 million cash payment) and derivative liability ($26.0 million), the Company recognized a non-cash charge of $5.0 million as loss on early extinguishment and a non-cash addition to additional paid-in capital of $46.0 million for the fair value of the shares, which is not presented on the condensed consolidated statements of cash flows. The loss on early extinguishment of debt in the three months ended March 31, 2017 includes the write-off of unamortized loan fees and remaining interest due through the Forced Conversion date (defined below) of June 30, 2017.

The Convertible Notes were convertible at the option of the holders thereof at any time into shares of the Common Stock at a conversion price of $7.10 per share, or 3,521,126 shares of Common Stock. After three years from the issuance date, the Company had the right to force a conversion of the Convertible Notes if the volume-weighted average price (VWAP) per share of its Common Stock exceeded 125% of the then conversion price for 20 days of a 30 day trading period (Forced Conversion date).

The Convertible Notes bore interest at a rate of 8.00% per annum, payable in quarterly cash installments. The Convertible Notes would have matured on June 30, 2020, unless earlier repurchased, redeemed or converted.

DERIVATIVE	9 Months Ended
DERIVATIVE	Sep. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE	DERIVATIVE In March 2018, the Company entered into an interest rate swap, with an effective date of April 2, 2018 and termination date of August 1, 2022. No initial investments were made to enter into the agreement. The interest rate swap agreement requires the Company to pay a fixed rate to the respective counterparty of 2.627% per annum on an amortizing notional amount beginning at $48.8 million (corresponding with the initial term loan payment schedule), and to receive from the respective counterparty, interest payments based on the applicable notional amounts and 1 month USD LIBOR, with no exchanges of notional amounts. At initiation, the interest rate swap effectively fixed the interest rate on 50% of the amortizing balance of the Company’s term debt, exclusive of the credit spread on the debt. As of September 30, 2018, the fair value of the interest rate swap agreement was $0.4 million.

FAIR VALUE MEASUREMENTS

9 Months Ended

Sep. 30, 2018

Fair Value Disclosures [Abstract]

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. This 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:

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, interest rate swap agreements included in other long-term assets and other current liabilities, and contingent consideration liabilities.

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

Interest rate swap agreement—The Company utilized Level 2 inputs to value its interest rate swap agreement. See Note 8 - Debt and Note 9 - Derivative.

Contingent consideration liabilities—Potential earnout payments related to the acquisition of Mediscan and US Resources Healthcare, LLC (USR) are contingent upon meeting certain performance requirements through 2019. The long-term portion of these liabilities has been included in contingent consideration, and the short-term portion is included in other current liabilities on the condensed consolidated balance sheets. The Company utilized Level 3 inputs to value these contingent consideration liabilities as significant unobservable inputs were used in the calculation of their fair value. The Mediscan contingent consideration liability has been measured at fair value using a discounted cash flow model in a Monte Carlo simulation setting, utilizing significant unobservable inputs, including the expected volatility of the acquisitions' gross profits and an estimated discount rate commensurate with the risks of the expected gross profit stream. See Note 4 - Acquisitions. The contingent consideration related to the Company's acquisition of USR was recorded as a liability and measured at fair value using a discounted cash flow model utilizing significant unobservable inputs, including the probability of achieving each of the potential milestones and an estimated discount rate commensurate with the risks of the expected cash flows attributable to the milestones. In the third quarter of 2018, the Company determined that the contingent consideration earnout related to the USR acquisition would not be achieved for 2018 and 2019 and, as a result, the entire liability was reversed.

The fair value of contingent consideration and the associated liabilities are adjusted to fair value at each reporting date until actual settlement occurs, with the changes in fair value and related accretion reflected as acquisition-related contingent consideration on the condensed consolidated statements of operations. Significant increases (decreases) in the volatility or in any of the probabilities of success, or decreases (increases) in the discount rate result in a significantly higher (lower) fair value, respectively, and commensurate changes to these liabilities.

The table which follows summarizes the estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis:

Fair Value Measurements



	September 30, 2018		December 31, 2017
Financial Assets:	(amounts in thousands)
(Level 2)
Interest rate swaps	$	370	$	—
Financial Liabilities:
(Level 1)
Deferred compensation	$	1,787	$	1,467
(Level 3)
Contingent consideration liabilities	$	5,536	$	5,368

The opening balances of contingent consideration liabilities are reconciled to the closing balances for fair value measurements of these liabilities categorized within Level 3 of the fair value hierarchy are as follows:



	Contingent Consideration
	Liabilities
	(amounts in thousands)
December 31, 2017	$	5,368
Payments/Settlements	(100		)
Accretion expense	212
March 31, 2018	5,480
Accretion expense	220
June 30, 2018	$	5,700
Payments	(180		)
Accretion expense	229
Valuation adjustment	(213		)
September 30, 2018	$	5,536

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

The Company's non-financial assets, such as goodwill, trade names, other intangible assets, and property and equipment, are measured at fair value when there is an indicator of impairment and are recorded at fair value only when an impairment charge is recognized. During an evaluation of goodwill, trade names, and other intangible assets during the fourth quarter of 2017, the carrying value of goodwill and trade names in the Physician Staffing reporting unit exceeded their fair values. As a result, the Company recorded impairment charges that incorporates fair value measurements based on Level 3 inputs. For the three and nine months ended September 30, 2018, no impairment charges were recognized.

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, 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. The estimated fair value of the Company's debt was calculated using a discounted cash flow analysis and appropriate valuation methodologies using Level 2 inputs from available market information.

The carrying amounts and estimated fair value of the Company’s significant financial instruments that were not measured at fair value are as follows:



	September 30, 2018				December 31, 2017
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial Liabilities:			(amounts in thousands)
(Level 2)
Term Loan, net	$	90,586	$	94,000	$	99,134	$	100,500

Concentration of Credit Risk:

The Company has invested its excess cash in highly-rated overnight funds and other highly-rated liquid accounts. The Company is exposed to credit risk associated with these investments, as the cash balances typically exceed the current Federal Deposit Insurance Corporation (FDIC) limit of $250,000. 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 generally does not require collateral and mitigates its credit risk by performing credit evaluations and monitoring at-risk accounts. 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 the customer. The Company’s contract terms typically require payment between 15 to 90 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, primarily 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 + Details

STOCKHOLDERS' EQUITY

9 Months Ended

Sep. 30, 2018

Equity [Abstract]

STOCKHOLDERS' EQUITY

STOCKHOLDERS’ EQUITY

Stock Repurchase Program

Under an authorized share repurchase program, the Company repurchased and retired shares of its Common Stock as follows: 32,983 shares of its Common Stock for $0.3 million, at an average market price of $9.08 per share during the three months ended September 30, 2018; and 432,439 shares of its Common Stock for $5.0 million, at an average market price of $11.54 per share during the nine months ended September 30, 2018. During the three and nine months ended September 30, 2017, the Company did not repurchase any shares of its Common Stock.

As of September 30, 2018, the Company has 510,004 shares of Common Stock under the current authorized share repurchase program available to repurchase, subject to certain conditions in the Company's Amended and Restated Credit Agreement. At September 30, 2018, the Company had 35,581,090 unrestricted shares of Common Stock outstanding.

Shares Issued

On March 17, 2017, the Company paid in full its Convertible Notes. In connection with the repayment, the Company issued 3,175,584 shares to the noteholders. See Note 8 - Debt.

Share-Based Payments

Restricted stock awards granted under the Company’s 2014 Omnibus Incentive Plan, Amended and Restated effective May 23, 2017 (2017 Plan), entitle the holder to receive, at the end of a vesting period, a specified number of shares of the Company’s common stock. Share-based compensation expense is measured by the market value of the Company’s stock on the date of grant. The shares vest ratably over a three year period ending on the anniversary date of the grant, and vesting is subject to the employee's continuing employment. There is no partial vesting and any unvested portion is forfeited. Pursuant to the 2017 Plan, the number of target shares that are issued for performance-based stock awards are determined based on the level of attainment of the targets.

The following table summarizes restricted stock awards and performance stock awards activity issued under the 2017 Plan for the nine months ended September 30, 2018:



	Restricted Stock Awards				Performance Stock Awards
	Number of Shares		Weighted Average Grant Date Fair Value		Number of Target Shares		Weighted Average Grant Date Fair Value
Unvested restricted stock awards, January 1, 2018	515,601		$	13.03	257,575		$	13.49
Granted	391,108		$	10.96	238,328		$	11.11
Vested	(219,881	)	$	12.64	—		$	—
Forfeited	(69,044	)	$	13.50	(40,419	)	$	13.41
Unvested restricted stock awards, September 30, 2018	617,784		$	11.97	455,484		$	12.25

During the three and nine months ended September 30, 2018, $1.0 million and $2.4 million, respectively, was included in selling, general and administrative expenses related to share-based payments, and a net of 5,460 and 155,914 shares, respectively, of Common Stock were issued upon the vesting of restricted stock.

During the three and nine months ended September 30, 2017, $1.1 million and $3.1 million, respectively, was included in selling, general and administrative expenses related to share-based payments, and a net of 3,110 and 204,786 shares, respectively, of Common Stock were issued upon the vesting of restricted stock.

SEGMENT DATA

9 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

SEGMENT DATA

In accordance with the Segment Reporting Topic of the FASB ASC, the Company reports three business segments – Nurse and Allied Staffing, Physician Staffing, and Other Human Capital Management Services. The Company manages and segments its business based on the services it offers to its customers as described below:

●

Nurse and Allied Staffing – Nurse and Allied Staffing provides traditional staffing, recruiting, and value-added workforce solutions including: temporary and permanent placement of travel and local branch-based nurse and allied professionals, MSP services, education healthcare services, and outsourcing services. Its clients include: public and private acute-care and non-acute care hospitals, government facilities, public schools and charter schools, outpatient clinics, ambulatory care facilities, physician practice groups, retailers, and many other healthcare providers throughout the Unites States. Substantially all of the results of the Advantage acquisition have been aggregated with the Company's Nurse and Allied Staffing business segment. See Note 4 - Acquisitions.

●

Physician Staffing – Physician Staffing provides physicians in many specialties, as well as certified registered nurse anesthetists, nurse practitioners, and physician assistants as independent contractors on temporary assignments throughout the United States at various healthcare facilities, such as acute and non-acute care facilities, medical group practices, government facilities, and managed care organizations.


●	Other Human Capital Management Services – Other Human Capital Management Services includes retained and contingent search services for physicians, healthcare executives, and other healthcare professionals within the United States.

The Company’s management evaluates performance of each segment primarily based on revenue and contribution income. The Company defines contribution income as income from operations before depreciation and amortization, acquisition-related contingent consideration, acquisition and integration costs, restructuring costs, 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. The Company’s management does not evaluate, manage, or measure performance of segments using asset information; accordingly, total 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 income from operations for the periods indicated are as follows:



	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2018		2017			2018		2017
	(amounts in thousands)
Revenue from services:
Nurse and Allied Staffing	$	176,344	$	200,492		$	540,788	$	564,527
Physician Staffing	21,158		24,871			64,052		71,055
Other Human Capital Management Services	3,215		3,125			10,737		9,792
	$	200,717	$	228,488		$	615,577	$	645,374

Contribution income:
Nurse and Allied Staffing	$	16,534	$	20,663		$	50,203	$	54,426
Physician Staffing	1,307		1,340			4,190		4,207
Other Human Capital Management Services	70		(1		)	694		(200		)
	17,911		22,002			55,087		58,433

Unallocated corporate overhead	10,937		9,301			32,399		30,414
Depreciation and amortization	2,892		2,849			8,764		7,325
Acquisition-related contingent consideration	16		(605		)	449		(54		)
Acquisition and integration costs	70		1,366			261		1,953
Restructuring costs	1,351		724			1,979		724
Income from operations	$	2,645	$	8,367		$	11,235	$	18,071

COMMITMENTS AND CONTINGENCIES

9 Months Ended

Sep. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Commitments:

Operating Leases

The Company has entered into non-cancelable operating lease agreements for the rental of office space and equipment. Certain of these leases include options to renew as well as rent escalation clauses and in certain cases, incentives from the landlord for rent-free months and premises reductions, and allowances for tenant improvements. The rent escalations and incentives have been reflected in the table below.

Future minimum lease payments, as of September 30, 2018, associated with these agreements with terms of one year or more are as follows:



Years Ending December 31:	(amounts in thousands)
2018	$	1,875
2019	7,036
2020	5,838
2021	4,972
2022	4,481
Thereafter	9,468
	$	33,670

Contingencies:

Legal Proceedings

The Company is subject to legal proceedings and claims that arise in the ordinary course of its business. The Company does not believe the outcome of these matters will have a material adverse effect on the Company's business, financial condition, results of operations, or cash flows.

Sales and Other State Non-Income Tax Liabilities

The Company's sales and other state non-income tax filings are subject to routine audits by authorities in the jurisdictions where it conducts business in the United States which may result in assessments of additional taxes. The Company accrues sales and other non-income tax liabilities based on the Company's best estimate of its probable liability utilizing currently available information and interpretation of relevant tax regulations. Given the nature of the Company's business, significant subjectivity exists as to both whether sales and other state non-income taxes can be assessed on its activity and how the sales tax will ultimately be measured by the relevant jurisdictions. The Company makes a determination for each reporting period whether the estimates for sales and other non-income taxes in certain states should be revised. Non-income tax expense is included in selling, general and administrative expenses on its condensed consolidated statements of operations and the liability is reflected in sales tax payable within other current liabilities as of September 30, 2018 and December 31, 2017, on its condensed consolidated balance sheets.

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the three and nine month periods ended September 30, 2018, the Company estimated its effective tax rate on an annual basis, as opposed to calculating it for the three and nine month periods ended September 30, 2017 based on year-to-date results, in accordance with the Income Taxes Topic of the FASB ASC. Income tax expense was primarily impacted by the non-deductibility of certain per diem expenses, the officers' compensation limitation, and international and state taxes. During the fourth quarter of 2017, the Company concluded that it was more likely than not that a benefit from a substantial portion of its United States federal and state deferred tax assets would be realized. As a result, it released the majority of its valuation allowance. The Company will continue to assess the realizability of its deferred tax assets and, as of September 30, 2018, has maintained a $1.1 million valuation allowance against certain state net operating losses. The Securities and Exchange Commission (SEC) staff issued Staff Accounting Bulletin (SAB) No. 118 (SAB 118), which provides guidance on accounting for the tax effects of the 2017 Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the enactment date for companies to complete the accounting required under the Income Taxes Topic of the FASB ASC. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the 2017 Tax Act for which the accounting under the Income Taxes Topic of the FASB ASC is complete. To the extent that a company's accounting for certain income tax effects is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in its financial statements. The ultimate impact of the 2017 Tax Act in our financial statements is provisional with regard to certain foreign tax provisions and may differ from our estimates due to changes in the interpretations and assumptions made by us as well as additional regulatory guidance that may be issued. As of September 30, 2018, the Company had approximately $0.6 million of unrecognized tax benefits included in other current liabilities and other long-term liabilities ($5.0 million, net of deferred taxes, which would affect the effective tax rate if recognized). During the nine months ended September 30, 2018, the Company had gross increases of $1.1 million to its current year unrecognized tax benefits. The tax years of 2008 and 2010 through 2017 remain open to examination by certain taxing jurisdictions to which the Company is subject to tax, other than certain states in which the statute of limitations has been extended.

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company provided services to customers affiliated with certain members of the Company’s Board of Directors. Management believes services with related parties were conducted on terms equivalent to those prevailing in an arm's-length transaction. Revenue related to these transactions was less than $0.1 million for the three and nine months ended September 30, 2018, and $1.2 million and $3.8 million for the three and nine months ended September 30, 2017, respectively. Accounts receivable due from these hospitals at September 30, 2018 and December 31, 2017 were less than $0.1 million and approximately $0.4 million, respectively. In connection with the acquisition of MSN, the Company acquired a 68% ownership interest in Cross Country Talent Acquisition Group, LLC (formerly InteliStaf of Oklahoma, LLC), a joint venture between the Company and a hospital system. The Company generated revenue providing staffing services to the hospital system of $5.4 million and $14.5 million for the three and nine months ended September 30, 2018, respectively, and $4.6 million and $13.3 million for the three and nine months ended September 30, 2017, respectively. At September 30, 2018 and December 31, 2017, the Company had a receivable balance of $2.2 million and $0.8 million, respectively, and a payable balance of $0.3 million at both periods. Subsequent to the Company's acquisition of Mediscan on October 30, 2015, Mediscan continued to operate at premises owned, in part, by the founding members of Mediscan. The Company paid $0.1 million and $0.3 million, respectively, in rent expense for these premises for the three and nine months ended September 30, 2018 and September 30, 2017.

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
RECENT ACCOUNTING PRONOUNCEMENTS	Sep. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In August 2018, the FASB issued ASU No. 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40), Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract. The amendments in this update align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The amendments in this update are effective for public business entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, and should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. Early adoption is permitted for all entities, including adoption in an interim period. The Company is currently in the process of evaluating the potential impact the adoption of this standard may have and expects to adopt this standard in its first quarter of 2020. In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this update modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement, based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The amendments in this update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, and should be applied either prospectively or retrospectively depending on the nature of the disclosure. An entity is permitted to early adopt any removed or modified disclosures upon issuance of this update and delay adoption of the additional disclosures until their effective date. The Company is currently in the process of evaluating this standard and expects to adopt the full provisions in its first quarter of 2020. In July 2017, the FASB issued ASU No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features, and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. The amendments in Part I of this update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments in Part II of this update recharacterize the indefinite deferral of certain provisions of Topic 480 that now are presented as pending content in the Codification, to a scope exception. Those amendments do not have an accounting effect. For public business entities, the amendments in Part I of this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, and should be applied retrospectively to outstanding financial instruments with a down round feature by means of either a cumulative-effect adjustment or for each prior reporting period presented. Early adoption is permitted for all entities, including adoption in an interim period. The Company expects to adopt this standard in its first quarter of 2019, and does not expect this guidance to have a material impact on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which will require, among other items, lessees to recognize most leases as assets and liabilities on the balance sheet. Qualitative and quantitative disclosures will be enhanced to better understand the amount, timing and uncertainty of cash flows arising from leases. The FASB has issued several other subsequent updates including the following: 1) ASU No. 2018-10, Codification Improvements to Topic 842, Leases, which includes sixteen separate narrow-scope amendments to clarify the codification and to correct unintended application of guidance; and 2) ASU No. 2018-11, Leases (Topic 842): Targeted Improvements, which provides entities with relief from the costs of implementing certain aspects of the new leasing standard by allowing them to elect not to recast the comparative periods presented when transitioning to ASC 842. The new lease standard, and the subsequent ASUs that modified Topic 842, are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years, with early adoption permitted. The Company is in the process of implementing a plan to adopt this standard. As a result of its review, the Company intends to elect the practical expedient package to retain its lease classification for any leases that existed prior to the adoption of the standard. In addition, the Company expects to elect not to apply the recognition requirements to short-term leases, and to apply the transition method, which permits the use of the effective date of initial application. Approximately $33.7 million of undiscounted future lease liabilities, primarily related to real estate, would be discounted to present value and added to the condensed consolidated balance sheet with a corresponding right of use asset if the guidance was applied on September 30, 2018. The Company has implemented a lease management software application tool and is continuing to assess the impact that the adoption of ASU 2016-02 will have on its consolidated financial statements as well as changes to its processes.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2018
Accounting Policies [Abstract]
Consolidation	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). The condensed consolidated financial statements include all assets, liabilities, revenue, and expenses of Cross Country Talent Acquisition Group, LLC (formerly InteliStaf of Oklahoma, LLC), which is controlled by the Company but not wholly-owned. The Company records the ownership interest of the noncontrolling shareholder as noncontrolling interest in subsidiary. All intercompany transactions and balances have been eliminated in consolidation. In the opinion of management, all entries necessary for a fair presentation of such unaudited condensed consolidated financial statements have been included. These entries consisted of all normal recurring items.
Basis of Accounting	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 United States generally accepted accounting principles (U.S. GAAP) for complete financial statements. These operating results are not necessarily indicative of the results that may be expected for the year ending December 31, 2018. 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, 2017 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission. The December 31, 2017 condensed consolidated balance sheet included herein was derived from the December 31, 2017 audited consolidated balance sheet included in the Company’s Annual Report on Form 10-K.
Use of Estimates	Use of Estimates 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. Significant estimates and assumptions are used for, but not limited to: (1) the valuation of accounts receivable; (2) goodwill, trade names, and other intangible assets; (3) other long-lived assets; (4) share-based compensation; (5) accruals for health, workers’ compensation, and professional liability claims; (6) valuation of deferred tax assets; (7) purchase price allocation; (8) fair value of interest rate swap agreement; (9) legal contingencies; (10) contingent considerations; (11) income taxes; and (12) sales and other non-income tax liabilities. Accrued insurance 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.
Allowances	Allowances We maintain an allowance for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments, which results in a provision for bad debt expense. We determine the adequacy of this allowance by continually evaluating individual customer receivables, considering the customer’s financial condition, credit history, and current economic conditions. If the financial condition of our customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required. We write-off specific accounts based on an ongoing review of collectability as well as our past experience with the customer. In addition, we maintain a sales allowance for customer disputes which may arise in the ordinary course of business, which is recorded as contra-revenue. Historically, losses on uncollectible accounts and sales allowances have not exceeded our allowances.
Restructuring Costs	Restructuring Costs The Company considers restructuring activities to be programs whereby it fundamentally changes its operations, such as closing and consolidating facilities, reducing headcount and realigning operations in response to changing market conditions. As a result, restructuring costs on the consolidated statements of operations include on-going benefit costs for its employees, exit costs, and the other write-offs related to abandoned locations.
Derivative Financial Instruments	Derivative Financial Instruments The Company is exposed to interest rate risk due to the outstanding senior secured term loan entered into on August 1, 2017 with a variable interest rate. As a result, the Company has entered into an interest rate swap agreement to effectively convert a portion of its variable interest payments to a fixed rate. The principal objective of the interest rate swap is to eliminate or reduce the variability of the cash flows in those interest payments associated with the Company’s long-term debt, thus reducing the impact of interest rate changes on future interest payment cash flows. The Company has determined that the interest rate swap qualifies as a cash flow hedge in accordance with Accounting Standards Codification (ASC) 815, Derivatives and Hedging. As the critical terms of the hedging instrument and the hedged forecasted transaction are the same, the Company has concluded that changes in the cash flows attributable to the risk being hedged are expected to completely offset at inception and on an ongoing basis. Changes in the fair value of an interest rate swap agreement designated as a cash flow hedge are recorded as a component of accumulated other comprehensive income (loss), net of deferred taxes, within stockholders’ equity and are amortized to interest expense over the term of the related debt as the interest payments are made. Future interest rate swap payments will be included in net cash provided by operating activities on the Company’s consolidated statement of cash flows. In conjunction with entering into the interest rate swap agreement, the Company early adopted ASU 2017-12, Derivative and Hedging (Topic 815) to simplify the application of hedge accounting. See Note 9 - Derivative.
Recently Adopted Accounting Pronouncement	Recently Adopted Accounting Pronouncements In the first quarter of 2018, the Company adopted ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 introduces a new five-step revenue recognition model in which an entity recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new standard also requires additional disclosures about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts. See Note 3 - Revenue Recognition for additional accounting policy and related disclosures. The Company elected to adopt the standard using a modified retrospective method, which only impacts contracts not completed as of December 31, 2017. In February 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income, amended by ASU No. 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. The amendments allow for a reclassification between accumulated other comprehensive income and retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act (2017 Tax Act), and require certain disclosures about stranded tax effects. The guidance requires that the effect of a change in tax laws or rates be included in income is not affected. The amendments would have been effective for the Company in the first quarter of 2019. Adoption of the standard was to be applied either in the period of adoption or retrospectively to each period in which the effect of the change in the United States federal corporate tax rate in the 2017 Tax Act is recognized. The Company adopted this standard in 2018, with no material impact on its consolidated financial statements, as early adoption was permitted. In May 2017, the FASB issued ASU No. 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting, to provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. ASU 2017-09 was effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017 and was to be applied prospectively to an award modified on or after the adoption date. The Company adopted this standard in 2018 with no impact on its consolidated financial statements. RECENT ACCOUNTING PRONOUNCEMENTS In August 2018, the FASB issued ASU No. 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40), Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract. The amendments in this update align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The amendments in this update are effective for public business entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, and should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. Early adoption is permitted for all entities, including adoption in an interim period. The Company is currently in the process of evaluating the potential impact the adoption of this standard may have and expects to adopt this standard in its first quarter of 2020. In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this update modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement, based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The amendments in this update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, and should be applied either prospectively or retrospectively depending on the nature of the disclosure. An entity is permitted to early adopt any removed or modified disclosures upon issuance of this update and delay adoption of the additional disclosures until their effective date. The Company is currently in the process of evaluating this standard and expects to adopt the full provisions in its first quarter of 2020. In July 2017, the FASB issued ASU No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features, and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. The amendments in Part I of this update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments in Part II of this update recharacterize the indefinite deferral of certain provisions of Topic 480 that now are presented as pending content in the Codification, to a scope exception. Those amendments do not have an accounting effect. For public business entities, the amendments in Part I of this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, and should be applied retrospectively to outstanding financial instruments with a down round feature by means of either a cumulative-effect adjustment or for each prior reporting period presented. Early adoption is permitted for all entities, including adoption in an interim period. The Company expects to adopt this standard in its first quarter of 2019, and does not expect this guidance to have a material impact on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which will require, among other items, lessees to recognize most leases as assets and liabilities on the balance sheet. Qualitative and quantitative disclosures will be enhanced to better understand the amount, timing and uncertainty of cash flows arising from leases. The FASB has issued several other subsequent updates including the following: 1) ASU No. 2018-10, Codification Improvements to Topic 842, Leases, which includes sixteen separate narrow-scope amendments to clarify the codification and to correct unintended application of guidance; and 2) ASU No. 2018-11, Leases (Topic 842): Targeted Improvements, which provides entities with relief from the costs of implementing certain aspects of the new leasing standard by allowing them to elect not to recast the comparative periods presented when transitioning to ASC 842. The new lease standard, and the subsequent ASUs that modified Topic 842, are effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years, with early adoption permitted. The Company is in the process of implementing a plan to adopt this standard. As a result of its review, the Company intends to elect the practical expedient package to retain its lease classification for any leases that existed prior to the adoption of the standard. In addition, the Company expects to elect not to apply the recognition requirements to short-term leases, and to apply the transition method, which permits the use of the effective date of initial application. Approximately $33.7 million of undiscounted future lease liabilities, primarily related to real estate, would be discounted to present value and added to the condensed consolidated balance sheet with a corresponding right of use asset if the guidance was applied on September 30, 2018. The Company has implemented a lease management software application tool and is continuing to assess the impact that the adoption of ASU 2016-02 will have on its consolidated financial statements as well as changes to its processes.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Restructuring and Related Costs

Reconciliations of the beginning and ending total restructuring liability balances are presented below:



	On-Going Benefit Costs			Exit Costs
	(amounts in thousands)
Balance at January 1, 2018	$	87		$	441
Charged to restructuring costs	435			—
Payments	(10		)	(54		)
Balance at March 31, 2018	512			387
Charged to restructuring costs	175			18
Payments	(254		)	(59		)
Balance at June 30, 2018	433			346
Charged to restructuring costs (a)	774			212
Payments	(251		)	(41		)
Balance at September 30, 2018	$	956		$	517

_______________


(a)	The restructuring costs on the condensed consolidated statements of operations include direct write-offs of $0.4 million related to abandoned locations.

REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table presents our revenues disaggregated by revenue source. Sales and usage-based taxes are excluded from revenue.



	Three Months ended September 30, 2018
	Nurse And Allied Staffing Segment		Physician Staffing Segment		Other Human Capital Management Services Segment		Total
	(amounts in thousands)
Temporary Staffing Services	$	172,819	$	19,643	$	—	$	192,462
Other Services	3,525		1,515		3,215		8,255
Total	$	176,344	$	21,158	$	3,215	$	200,717

	Nine Months ended September 30, 2018
	Nurse And Allied Staffing Segment		Physician Staffing Segment		Other Human Capital Management Services Segment		Total
	(amounts in thousands)
Temporary Staffing Services	$	529,648	$	59,816	$	—	$	589,464
Other Services	11,140		4,236		10,737		26,113
Total	$	540,788	$	64,052	$	10,737	$	615,577

ACQUISITIONS (Tables)

9 Months Ended

Sep. 30, 2018

Business Combinations [Abstract]

Pro Forma Information



	Nine Months Ended
	September 30, 2017
	(unaudited, amounts in thousands except per share data)
Revenue from services	$	696,475

Net income attributable to common shareholders	$	13,165

Net income per common share attributable to common shareholders - basic	$	0.38

Net income per common share attributable to common shareholders - diluted	$	0.34

EARNINGS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

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					Nine Months Ended
	September 30,					September 30,
	2018			2017		2018		2017
	(amounts in thousands, except per share data)
Numerator:
Net (loss) income attributable to common shareholders - Basic	$	(441	)	$	6,723	$	2,740	$	9,563
Interest on Convertible Notes	—			—		—		695
Gain on derivative liability	—			—		—		(1,581		)
Net (loss) income attributable to common shareholders - Diluted	$	(441	)	$	6,723	$	2,740	$	8,677

Denominator:
Weighted average common shares - Basic	35,594			35,748		35,682		34,768
Effective of diluted shares:
Share-based awards	—			288		199		444
Convertible Notes	—			—		—		967
Weighted average common shares - Diluted	35,594			36,036		35,881		36,179

Net (loss) income per share attributable to common shareholders - Basic	$	(0.01	)	$	0.19	$	0.08	$	0.28

Net (loss) income per share attributable to common shareholders - Diluted	$	(0.01	)	$	0.19	$	0.08	$	0.24

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Acquired Intangible Assets

The Company had the following acquired intangible assets:



	September 30, 2018						December 31, 2017
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
	(amounts in thousands)
Intangible assets subject to amortization:
Databases	$	30,384	$	8,456	$	21,928	$	42,909	$	18,702	$	24,207
Customer relationships	49,620		22,473		27,147		55,524		25,912		29,612
Non-compete agreements	516		274		242		3,919		3,600		319
Trade names	7,700		1,418		6,282		7,716		878		6,838
Other intangible assets, net	$	88,220	$	32,621	$	55,599	$	110,068	$	49,092	$	60,976
Intangible assets not subject to amortization:
Trade names					26,702						26,702
					$	82,301					$	87,678

Estimated Annual Amortization Expense

As of September 30, 2018, estimated annual amortization expense is as follows:



Years Ending December 31:	(amounts in thousands)
2018	$	1,790
2019	7,131
2020	7,027
2021	6,819
2022	6,742
Thereafter	26,090
	$	55,599

DEBT (Tables)

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Long-term Debt

The Company's long-term debt consists of the following:



	September 30, 2018						December 31, 2017
	Principal			Debt Issuance Costs			Principal			Debt Issuance Costs
	(amounts in thousands)
Term Loan, interest 4.60% and 3.61% at September 30, 2018 and December 31, 2017, respectively	$	91,250		$	(664	)	$	100,000		$	(866	)
Less current portion	(7,454		)	—			(6,875		)	—
Long-term debt	$	83,796		$	(664	)	$	93,125		$	(866	)

The Applicable Margin, as of any date, is a percentage per annum determined by reference to the applicable Consolidated Net Leverage Ratio (as defined by the agreement) in effect on such date as set forth in the table below.



Level	Consolidated Net Leverage Ratio	Eurodollar Loans, LIBOR Index Rate Loans and Letter of Credit Fee	Base Rate Loans	Commitment Fee
I	Less than 1.50:1.00	1.75%	0.75%	0.25%
II	Greater than or equal to 1.50:1.00 but less than 2.00:1.00	2.00%	1.00%	0.30%
III	Greater than or equal to 2.00:1.00 but less than 2.50:1.00	2.25%	1.25%	0.30%
IV	Greater than or equal to 2.50:1.00 but less than 3.00:1.00	2.50%	1.50%	0.35%
V	Greater than or equal to 3.00:1.00	2.75%	1.75%	0.40%

Aggregate scheduled maturities of debt

As of September 30, 2018, the aggregate scheduled maturities of the term loan are as follows:



	Term Loan
	(amounts in thousands)
Through Years Ending December 31:
2018	$	2,662
2019	6,389
2020	6,921
2021	8,519
2022	66,759
Thereafter	—
Total	$	91,250

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2018

Fair Value Disclosures [Abstract]

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:

Fair Value Measurements



	September 30, 2018		December 31, 2017
Financial Assets:	(amounts in thousands)
(Level 2)
Interest rate swaps	$	370	$	—
Financial Liabilities:
(Level 1)
Deferred compensation	$	1,787	$	1,467
(Level 3)
Contingent consideration liabilities	$	5,536	$	5,368

Schedule of reconciliation of opening and closing balances for fair value measurements categorized within Level 3



	Contingent Consideration
	Liabilities
	(amounts in thousands)
December 31, 2017	$	5,368
Payments/Settlements	(100		)
Accretion expense	212
March 31, 2018	5,480
Accretion expense	220
June 30, 2018	$	5,700
Payments	(180		)
Accretion expense	229
Valuation adjustment	(213		)
September 30, 2018	$	5,536

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

The carrying amounts and estimated fair value of the Company’s significant financial instruments that were not measured at fair value are as follows:



	September 30, 2018				December 31, 2017
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial Liabilities:			(amounts in thousands)
(Level 2)
Term Loan, net	$	90,586	$	94,000	$	99,134	$	100,500

STOCKHOLDERS' EQUITY (Tables)

9 Months Ended

Sep. 30, 2018

Equity [Abstract]

Summary of Restricted Stock Activity

The following table summarizes restricted stock awards and performance stock awards activity issued under the 2017 Plan for the nine months ended September 30, 2018:



	Restricted Stock Awards				Performance Stock Awards
	Number of Shares		Weighted Average Grant Date Fair Value		Number of Target Shares		Weighted Average Grant Date Fair Value
Unvested restricted stock awards, January 1, 2018	515,601		$	13.03	257,575		$	13.49
Granted	391,108		$	10.96	238,328		$	11.11
Vested	(219,881	)	$	12.64	—		$	—
Forfeited	(69,044	)	$	13.50	(40,419	)	$	13.41
Unvested restricted stock awards, September 30, 2018	617,784		$	11.97	455,484		$	12.25

SEGMENT DATA (Tables)

9 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

Information on Operating Segments and Reconciliation to Loss From Operations

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



	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2018		2017			2018		2017
	(amounts in thousands)
Revenue from services:
Nurse and Allied Staffing	$	176,344	$	200,492		$	540,788	$	564,527
Physician Staffing	21,158		24,871			64,052		71,055
Other Human Capital Management Services	3,215		3,125			10,737		9,792
	$	200,717	$	228,488		$	615,577	$	645,374

Contribution income:
Nurse and Allied Staffing	$	16,534	$	20,663		$	50,203	$	54,426
Physician Staffing	1,307		1,340			4,190		4,207
Other Human Capital Management Services	70		(1		)	694		(200		)
	17,911		22,002			55,087		58,433

Unallocated corporate overhead	10,937		9,301			32,399		30,414
Depreciation and amortization	2,892		2,849			8,764		7,325
Acquisition-related contingent consideration	16		(605		)	449		(54		)
Acquisition and integration costs	70		1,366			261		1,953
Restructuring costs	1,351		724			1,979		724
Income from operations	$	2,645	$	8,367		$	11,235	$	18,071

COMMITMENTS AND CONTINGENCIES (Tables)

9 Months Ended

Sep. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

Operating lease, future minimum payments due

Future minimum lease payments, as of September 30, 2018, associated with these agreements with terms of one year or more are as follows:



Years Ending December 31:	(amounts in thousands)
2018	$	1,875
2019	7,036
2020	5,838
2021	4,972
2022	4,481
Thereafter	9,468
	$	33,670

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restructuring Costs (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Restructuring Reserve [Roll Forward]
Charged to restructuring costs	$ 1,351			$ 724	$ 1,979	$ 724
Direct write off related to abandoned locations	400
Cost Optimization Project [Member] \| On-Going Benefit Costs [Member]
Restructuring Reserve [Roll Forward]
Balance at January 1, 2018	433	$ 512	$ 87		87
Charged to restructuring costs	774	175	435
Payments	(251)	(254)	(10)
Balance at March 31, 2018	956	433	512		956
Cost Optimization Project [Member] \| Exit Costs [Member]
Restructuring Reserve [Roll Forward]
Balance at January 1, 2018	346	387	441		441
Charged to restructuring costs	212	18	0
Payments	(41)	(59)	(54)
Balance at March 31, 2018	$ 517	$ 346	$ 387		$ 517

REVENUE RECOGNITION - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Concentration Risk [Line Items]
Unbilled contracts receivable	$ 42.0		$ 42.0		$ 41.8
Services [Member] \| Revenue
Concentration Risk [Line Items]
Concentration risk percentage	5.00%	5.00%	5.00%	5.00%
Minimum [Member] \| Temporary Staffing Services [Member]
Concentration Risk [Line Items]
Payment terms			15 days
Maximum [Member] \| Temporary Staffing Services [Member]
Concentration Risk [Line Items]
Payment terms			90 days

REVENUE RECOGNITION - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 200,717	$ 615,577
Temporary Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	192,462	589,464
Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,255	26,113
Nurse And Allied Staffing Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	176,344	540,788
Nurse And Allied Staffing Segment [Member] \| Temporary Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	172,819	529,648
Nurse And Allied Staffing Segment [Member] \| Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,525	11,140
Physician Staffing Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	21,158	64,052
Physician Staffing Segment [Member] \| Temporary Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	19,643	59,816
Physician Staffing Segment [Member] \| Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,515	4,236
Other Human Capital Management Services Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,215	10,737
Other Human Capital Management Services Segment [Member] \| Temporary Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0
Other Human Capital Management Services Segment [Member] \| Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 3,215	$ 10,737

ACQUISITIONS - Advantage RN (Details) - USD ($) $ in Thousands			3 Months Ended	9 Months Ended		15 Months Ended
	Jul. 28, 2017	Jul. 01, 2017	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018
Business Acquisition [Line Items]
Cash consideration				$ 0	$ 85,977
Proceeds from Term Loans				0	$ 62,000
Advantage RN, LLC [Member]
Business Acquisition [Line Items]
Cash consideration		$ 86,600
Net working capital adjustment		600
Reimbursement from working capital adjustment settled			$ 800
Contingent liability				$ 100		$ 100
Release of remaining contingent liability						$ 500
Escrow payment related to tax liabilities		14,500
Escrow payment related to post-close liabilities		7,500
Release of escrow to seller	$ 7,300
Escrow deposit related to tax liabilities	$ 7,200
Consideration transferred, available cash		19,900
Deferred Consideration Transferred [Member] \| Advantage RN, LLC [Member]
Business Acquisition [Line Items]
Contingent liability		$ 600
Period of deferred consideration		20 months
Credit Agreement [Member]
Business Acquisition [Line Items]
Proceeds from Term Loans		$ 66,900
Term Loan [Member] \| Incremental Term Loan [Member]
Business Acquisition [Line Items]
Proceeds from Term Loans		40,000
Purchase Price [Member] \| Advantage RN, LLC [Member]
Business Acquisition [Line Items]
Purchase price		$ 88,000

ACQUISITIONS - Narrative (Details) - Assumed Additional Contingent Purchase Price Liabilities [Member] - Mediscan [Member] $ in Millions	9 Months Ended
	Sep. 30, 2018 USD ($)
Business Acquisition [Line Items]
Contingent consideration, range of outcomes, high	$ 0.3
Contingent liability paid	0.3
Contingent consideration liabilities	$ 5.5

ACQUISITIONS - Pro Forma (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Consolidated net income	$ (118)	$ 7,044	$ 3,626	$ 10,546
Revenue from services				696,475
Net income attributable to common shareholders				$ 13,165
Net income per common share attributable to common shareholders - basic (in dollars per share)				$ 0.38
Net income per common share attributable to common shareholders - diluted (in dollars per share)				$ 0.34
Acquisition-related Costs
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Consolidated net income				$ 2,000

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669619-108580

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (a)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669625-108580

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591551-111686

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3000-108585

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=84234705&loc=SL4591552-111686

+ Details

COMPREHENSIVE INCOME (Details) - USD ($)	3 Months Ended		9 Months Ended
COMPREHENSIVE INCOME (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Equity [Abstract]
Loss on currency fluctuations	$ 1,300,000		$ 1,300,000		$ 1,200,000
Unrealized gain on derivatives	300,000		300,000
Income tax impact related to foreign currency translation adjustments	$ (24,000)	$ 0	$ (41,000)	$ 0

EARNINGS PER SHARE - Components of Numerator and Denominator for Computation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Numerator:
Net (loss) income attributable to common shareholders - Basic	$ (441)	$ 6,723	$ 2,740	$ 9,563
Interest on Convertible Notes	0	0	0	695
Gain on derivative liability	0	0	0	(1,581)
Net (loss) income attributable to common shareholders - Diluted	$ (441)	$ 6,723	$ 2,740	$ 8,677
Denominator:
Weighted average common shares - Basic (shares)	35,594,000	35,748,000	35,682,000	34,768,000
Effective of diluted shares:
Share-based awards (shares)	0	288,000	199,000	444,000
Convertible Notes (shares)	0	0	0	967,342
Weighted average common shares - Diluted (shares)	35,594,000	36,036,000	35,881,000	36,179,000
Net (loss) income per share attributable to common shareholders - Basic (in dollars per share)	$ (0.01)	$ 0.19	$ 0.08	$ 0.28
Net (loss) income per share attributable to common shareholders - Diluted (in dollars per share)	$ (0.01)	$ 0.19	$ 0.08	$ 0.24

EARNINGS PER SHARE - Additional Information (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share [Abstract]
Shares excluded from diluted weighted average shares (shares)	130,965
Dilutive convertible notes (shares)	0	0	0	967,342

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 88,220	$ 110,068
Accumulated Amortization	32,621	49,092
Intangible assets subject to amortization, net carrying amount	55,599	60,976
Trade names	26,702	26,702
Total intangible assets, net	82,301	87,678
Databases [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	30,384	42,909
Accumulated Amortization	8,456	18,702
Intangible assets subject to amortization, net carrying amount	21,928	24,207
Customer relationships [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	49,620	55,524
Accumulated Amortization	22,473	25,912
Intangible assets subject to amortization, net carrying amount	27,147	29,612
Non-compete agreements [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	516	3,919
Accumulated Amortization	274	3,600
Intangible assets subject to amortization, net carrying amount	242	319
Trade names [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	7,700	7,716
Accumulated Amortization	1,418	878
Intangible assets subject to amortization, net carrying amount	$ 6,282	$ 6,838

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
2018	$ 1,790
2019	7,131
2020	7,027
2021	6,819
2022	6,742
Thereafter	26,090
Intangible assets subject to amortization, net carrying amount	$ 55,599	$ 60,976

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Goodwill [Line Items]
Goodwill	$ 117,589	$ 117,589
Nurse And Allied Staffing [Member]
Goodwill [Line Items]
Goodwill	88,200	88,200
Physician Staffing [Member]
Goodwill [Line Items]
Goodwill	20,000	20,000
Other Human Capital Management Services [Member]
Goodwill [Line Items]
Goodwill	$ 9,400	$ 9,400

DEBT - Long- Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Less current portion	$ (7,454)	$ (6,875)
Long-term debt	83,796	93,125
Debt Issuance Costs	(664)	(866)
Senior Debt [Member]
Debt Instrument [Line Items]
Debt	91,250
Senior Debt [Member] \| Term Loan [Member]
Debt Instrument [Line Items]
Debt	91,250	100,000
Debt Issuance Costs	$ (664)	$ (866)
Interest Rate	4.60%	3.61%

DEBT - Amendment And Restated Senior Credit Facility (Details)			9 Months Ended
	Oct. 30, 2018 USD ($)	Sep. 28, 2018 USD ($)	Sep. 30, 2018 USD ($) financial_covenant	Sep. 30, 2017 USD ($)	Aug. 01, 2017 USD ($)
Debt Instrument [Line Items]
Payment of debt issuance costs			$ 0	$ 901,000
Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Sub facility for swingline loans					$ 15,000,000.0
Line of credit, subfacility for standby letters of credit					35,000,000.0
Interest rate increase (decrease) (percent)			2.00%
Quarterly commitment fee on the average daily unused portion (percent)			0.35%
Number of financial covenants \| financial_covenant			2
Amended And Restated Credit Agreement [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Consolidated fixed charge coverage ratio			1.50
Amended And Restated Credit Agreement [Member] \| Fiscal Quarters Ending September 30, 2018 through June 30, 2019 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Consolidated total leverage ratio			3.25
Amended And Restated Credit Agreement [Member] \| Fiscal Quarter Ending September 30, 2019 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Consolidated total leverage ratio			3.00
Amended And Restated Credit Agreement [Member] \| Each Fiscal Quarter Ending Thereafter [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Consolidated total leverage ratio			3.00
Term Loan [Member] \| Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Face amount					100,000,000.0
Additional capacity					50,000,000.0
Payment for debt prepayment		$ 5,000,000
Revolving Credit Facility [Member] \| Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Letters of credit outstanding			$ 20,600,000
Line of credit outstanding			$ 94,400,000
Revolving Credit Facility [Member] \| Amended And Restated Credit Agreement [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Interest margin			2.50%
Revolving Credit Facility [Member] \| Line of Credit [Member] \| Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity					$ 115,000,000.0
Subsequent Event [Member] \| First Amendment, Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Payment of debt issuance costs	$ 300,000
Subsequent Event [Member] \| First Amendment, Amended And Restated Credit Agreement [Member] \| Fiscal Quarters Ending September 30, 2018 through June 30, 2019 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Consolidated total leverage ratio	3.75
Subsequent Event [Member] \| First Amendment, Amended And Restated Credit Agreement [Member] \| Fiscal Quarter Ending September 30, 2019 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Consolidated total leverage ratio	3.50
Subsequent Event [Member] \| First Amendment, Amended And Restated Credit Agreement [Member] \| Fiscal Quarter Ending December 31, 2019 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Consolidated total leverage ratio	3.25

DEBT - Debt Maturities (Details) - Term Loan [Member] $ in Thousands	Sep. 30, 2018 USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2018	$ 2,662
2019	6,389
2020	6,921
2021	8,519
2022	66,759
Thereafter	0
Total	$ 91,250

DEBT - Private Placement of Convertible Notes Narrative (Details)		3 Months Ended		9 Months Ended
	Mar. 17, 2017 USD ($) day instrument d $ / shares shares	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2014 USD ($)
Debt Instrument [Line Items]
Repayments of debt				$ 8,750,000	$ 1,500,000
Extinguishment fees				0	578,000
Loss on early extinguishment of debt		$ 36,000	$ 0	$ 36,000	$ 4,969,000
Convertible Notes [Member]
Debt Instrument [Line Items]
Face amount						$ 25,000,000.0
Common stock, par value (in usd per share) \| $ / shares	$ 0.0001
Payment of debt and extinguishment fees	$ 5,600,000
Repayments of debt	5,000,000
Extinguishment fees	600,000
Loss on early extinguishment of debt	5,000,000
Non-cash write off related to settlement of convertible notes	$ 46,000,000
Debt conversion price (in usd per share) \| $ / shares	$ 7.10
Debt instrument, convertible, number of equity instruments \| instrument	3,521,126
Debt Instrument, convertible, threshold period following issuance date (in years)	3 years
Debt instrument, convertible, threshold percentage of stock price trigger	125.00%
Debt instrument, convertible, threshold trading days \| day	20
Debt instrument, convertible, threshold consecutive trading days \| d	30
Interest rate (percent)	8.00%
Common Stock [Member]
Debt Instrument [Line Items]
Shares issued (in shares) \| shares	3,175,584
8% Convertible Notes [Member] \| Convertible Notes [Member]
Debt Instrument [Line Items]
Original debt amount in debt conversion	$ 20,000,000
Convertible Note Derivative Liability [Member] \| Convertible Notes [Member]
Debt Instrument [Line Items]
Original debt amount in debt conversion	$ 26,000,000

DERIVATIVE - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2018	Mar. 31, 2018
Interest Rate Swap [Member]
Derivative [Line Items]
Interest rate swap fixed rate percentage		2.627%
Notional amount		$ 48.8
Fair value of derivative asset	$ 0.4
Term Loan [Member] \| Senior Debt [Member]
Derivative [Line Items]
Percentage of debt balance with fixed interest rate		50.00%

FAIR VALUE MEASUREMENTS - Estimated Fair values Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Inputs, Level 1 [Member] \| Deferred compensation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation	$ 1,787	$ 1,467
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	5,536	5,368
Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	400
Interest Rate Swap [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	$ 370	$ 0

FAIR VALUE MEASUREMENTS - Schedule of reconciliation of opening and closing balances for fair value measurements categorized within Level 3 (Details) - Contingent Consideration Liabilities [Member] - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018
Convertible Note Derivative Liability
Beginning balance	$ 5,700	$ 5,480	$ 5,368
Payments/Settlements	(180)		(100)
Accretion expense	229	220	212
Valuation adjustment	(213)
Ending balance	$ 5,536	$ 5,700	$ 5,480

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)	3 Months Ended	9 Months Ended
FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2018
Fair Value Measurement [Line Items]
Impairment charges	$ 0	$ 0
Minimum [Member]
Fair Value Measurement [Line Items]
Threshold period, past due for payment of services provided		15 days
Maximum [Member]
Fair Value Measurement [Line Items]
Threshold period, past due for payment of services provided		90 days

FAIR VALUE MEASUREMENTS - Financial Instrument that were not Measured at Fair Value (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Carrying Amount	$ 83,796	$ 93,125
Term Loan, Net [Member] \| Reported Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Carrying Amount	90,586	99,134
Term Loan, Net [Member] \| Estimate of Fair Value Measurement [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Fair Value	$ 94,000	$ 100,500

STOCKHOLDERS' EQUITY - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended		9 Months Ended
	Mar. 17, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common shares left remaining to repurchase under the plan (up to)		510,004		510,004
Number of shares of common stock outstanding		35,581,090		35,581,090
Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation		$ 1.0	$ 1.1	$ 2.4	$ 3.1
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested in period, net (in shares)		5,460	3,110	155,914	204,786
Restricted Stock [Member] \| 2014 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period				3 years
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares repurchased and retired (in shares)		32,983	0	432,439	0
Value of shares repurchased and retired		$ 0.3		$ 5.0
Shares repurchased (in dollars per share)		$ 9.08		$ 11.54
Shares issued (in shares)	3,175,584

STOCKHOLDERS' EQUITY - Summary of Restricted Stock and Performance Shares (Details)	9 Months Ended
	Sep. 30, 2018 $ / shares shares
Restricted Stock [Member]
Number of Shares
Unvested restricted stock awards, Beginning balance (in shares) \| shares	515,601
Granted (in shares) \| shares	391,108
Vested (in shares) \| shares	(219,881)
Forfeited (in shares) \| shares	(69,044)
Unvested restricted stock awards, Ending balance (in shares) \| shares	617,784
Weighted Average Grant Date Fair Value (in usd per share)
Unvested restricted stock awards, Beginning balance (in dollars per share) \| $ / shares	$ 13.03
Granted (in dollars per share) \| $ / shares	10.96
Vested (in dollars per share) \| $ / shares	12.64
Forfeited (in dollars per share) \| $ / shares	13.50
Unvested restricted stock awards, Ending balance (in dollars per share) \| $ / shares	$ 11.97
Performance Stock [Member]
Number of Shares
Unvested restricted stock awards, Beginning balance (in shares) \| shares	257,575
Granted (in shares) \| shares	238,328
Vested (in shares) \| shares	0
Forfeited (in shares) \| shares	(40,419)
Unvested restricted stock awards, Ending balance (in shares) \| shares	455,484
Weighted Average Grant Date Fair Value (in usd per share)
Unvested restricted stock awards, Beginning balance (in dollars per share) \| $ / shares	$ 13.49
Granted (in dollars per share) \| $ / shares	11.11
Vested (in dollars per share) \| $ / shares	0.00
Forfeited (in dollars per share) \| $ / shares	13.41
Unvested restricted stock awards, Ending balance (in dollars per share) \| $ / shares	$ 12.25

SEGMENT DATA - Narrative (Details)	9 Months Ended
SEGMENT DATA - Narrative (Details)	Sep. 30, 2018 segment
Segment Reporting [Abstract]
Number of operating segments	3

SEGMENT DATA - Information on Operating Segments and Reconciliation to Loss From Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	$ 200,717	$ 228,488	$ 615,577	$ 645,374
Contribution income	17,911	22,002	55,087	58,433
Unallocated corporate overhead	10,937	9,301	32,399	30,414
Depreciation and amortization	2,892	2,849	8,764	7,325
Acquisition-related contingent consideration	16	(605)	449	(54)
Acquisition and integration costs	70	1,366	261	1,953
Restructuring costs	1,351	724	1,979	724
Income from operations	2,645	8,367	11,235	18,071
Nurse And Allied Staffing [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	176,344	200,492	540,788	564,527
Contribution income	16,534	20,663	50,203	54,426
Physician Staffing [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	21,158	24,871	64,052	71,055
Contribution income	1,307	1,340	4,190	4,207
Other Human Capital Management Services [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	3,215	3,125	10,737	9,792
Contribution income	$ 70	$ (1)	$ 694	$ (200)

COMMITMENTS AND CONTINGENCIES - Operating leases (Details) $ in Thousands	Sep. 30, 2018 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2018	$ 1,875
2019	7,036
2020	5,838
2021	4,972
2022	4,481
Thereafter	9,468
Total	$ 33,670

INCOME TAXES (Details) $ in Millions	9 Months Ended
INCOME TAXES (Details) $ in Millions	Sep. 30, 2018 USD ($)
Income Tax Disclosure [Abstract]
Valuation allowance	$ 1.1
Unrecognized tax benefits	0.6
Unrecognized tax benefits that would impact effective tax rate	5.0
Gross increase to current year unrecognized tax benefits related to federal and state tax issues	$ 1.1

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Revenue from related parties	$ 0.1	$ 1.2	$ 0.1	$ 3.8
Accounts receivable	0.1		0.1		$ 0.4
InteliStaf [Member]
Related Party Transaction [Line Items]
Revenue from related parties	$ 5.4	4.6	$ 14.5	13.3
Joint venture, percent ownership	68.00%		68.00%
Receivable balance with joint venture	$ 2.2		$ 2.2		0.8
Payable balance with joint venture	0.3		0.3		$ 0.3
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Rent expense	$ 0.1	$ 0.1	$ 0.3	$ 0.3

RECENT ACCOUNTING PRONOUNCEMENTS - Additional Information (Details) $ in Thousands	Sep. 30, 2018 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Undiscounted future lease liabilities	$ 33,670
Pro Forma \| ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Undiscounted future lease liabilities	33,700
Right of use asset	$ 33,700

DEBT - Consolidated Net Leverage Ratio (Details) - Credit Agreement [Member]	9 Months Ended
	Sep. 30, 2018
Covenant Term 1 [Member]
Line of Credit Facility [Line Items]
Commitment fee percentage	0.25%
Covenant Term 1 [Member] \| Eurodollar Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	1.75%
Covenant Term 1 [Member] \| LIBOR Index Rate Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	1.75%
Covenant Term 1 [Member] \| Letter of Credit Fee [Member]
Line of Credit Facility [Line Items]
Interest margin	1.75%
Covenant Term 1 [Member] \| Base Rate Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	0.75%
Covenant Term 1 [Member] \| Maximum [Member]
Line of Credit Facility [Line Items]
Consolidated Net Leverage Ratio	1.50
Covenant Term 2 [Member]
Line of Credit Facility [Line Items]
Commitment fee percentage	0.30%
Covenant Term 2 [Member] \| Eurodollar Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	2.00%
Covenant Term 2 [Member] \| LIBOR Index Rate Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	2.00%
Covenant Term 2 [Member] \| Letter of Credit Fee [Member]
Line of Credit Facility [Line Items]
Interest margin	2.00%
Covenant Term 2 [Member] \| Base Rate Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	1.00%
Covenant Term 2 [Member] \| Minimum [Member]
Line of Credit Facility [Line Items]
Consolidated Net Leverage Ratio	1.50
Covenant Term 2 [Member] \| Maximum [Member]
Line of Credit Facility [Line Items]
Consolidated Net Leverage Ratio	2.00
Covenant Term 3 [Member]
Line of Credit Facility [Line Items]
Commitment fee percentage	0.30%
Covenant Term 3 [Member] \| Eurodollar Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	2.25%
Covenant Term 3 [Member] \| LIBOR Index Rate Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	2.25%
Covenant Term 3 [Member] \| Letter of Credit Fee [Member]
Line of Credit Facility [Line Items]
Interest margin	2.25%
Covenant Term 3 [Member] \| Base Rate Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	1.25%
Covenant Term 3 [Member] \| Minimum [Member]
Line of Credit Facility [Line Items]
Consolidated Net Leverage Ratio	2.00
Covenant Term 3 [Member] \| Maximum [Member]
Line of Credit Facility [Line Items]
Consolidated Net Leverage Ratio	2.50
Covenant Term 4 [Member]
Line of Credit Facility [Line Items]
Commitment fee percentage	0.35%
Covenant Term 4 [Member] \| Eurodollar Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	2.50%
Covenant Term 4 [Member] \| LIBOR Index Rate Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	2.50%
Covenant Term 4 [Member] \| Letter of Credit Fee [Member]
Line of Credit Facility [Line Items]
Interest margin	2.50%
Covenant Term 4 [Member] \| Base Rate Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	1.50%
Covenant Term 4 [Member] \| Minimum [Member]
Line of Credit Facility [Line Items]
Consolidated Net Leverage Ratio	2.50
Covenant Term 4 [Member] \| Maximum [Member]
Line of Credit Facility [Line Items]
Consolidated Net Leverage Ratio	3.00
Covenant Term 5 [Member]
Line of Credit Facility [Line Items]
Commitment fee percentage	0.40%
Covenant Term 5 [Member] \| Eurodollar Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	2.75%
Covenant Term 5 [Member] \| LIBOR Index Rate Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	2.75%
Covenant Term 5 [Member] \| Letter of Credit Fee [Member]
Line of Credit Facility [Line Items]
Interest margin	2.75%
Covenant Term 5 [Member] \| Base Rate Loans [Member]
Line of Credit Facility [Line Items]
Interest margin	1.75%
Covenant Term 5 [Member] \| Minimum [Member]
Line of Credit Facility [Line Items]
Consolidated Net Leverage Ratio	3.00