0001628280-20-011956 | 10-Q | XBRL Viewer | Cross Country Healthcare INC

Print Document View Excel Document

CUSTOMER CONTRACTS - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Balance at January 1, 2020	$ 2,596	$ 2,406		$ 2,406
Bad debt expense	898	539	$ 645	1,437	$ 915
Write-Offs, net of Recoveries	(532)	(349)
Balance at March 31, 2020	$ 2,962	$ 2,596		$ 2,962

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 6,234	$ 1,032
Accounts receivable, net of allowances of $3,617 in 2020 and $3,219 in 2019	156,104	169,528
Prepaid expenses	5,275	6,097
Insurance recovery receivable	4,954	5,011
Other current assets	1,985	1,689
Total current assets	174,552	183,357
Property and equipment, net of accumulated depreciation of $21,416 in 2020 and $23,276 in 2019	11,960	11,832
Operating lease right-of-use assets	11,553	16,964
Goodwill	90,924	101,066
Trade names, indefinite-lived	5,900	5,900
Other intangible assets, net	39,001	44,957
Other non-current assets	18,311	18,298
Total assets	352,201	382,374
Current liabilities:
Accounts payable and accrued expenses	54,183	45,726
Accrued compensation and benefits	36,274	31,307
Operating lease liabilities - current	4,883	4,878
Other current liabilities	3,441	3,554
Total current liabilities	98,781	85,465
Revolving credit facility	49,101	70,974
Operating lease liabilities - non-current	16,757	19,070
Non-current deferred tax liabilities	6,860	7,523
Long-term accrued claims	25,042	26,938
Contingent consideration	0	4,867
Other long-term liabilities	6,586	4,037
Total liabilities	203,127	218,874
Commitments and contingencies
Stockholders' equity:
Common stock	4	4
Additional paid-in capital	307,985	305,643
Accumulated other comprehensive loss	(1,327)	(1,240)
Accumulated deficit	(158,015)	(141,775)
Total Cross Country Healthcare, Inc. stockholders' equity	148,647	162,632
Noncontrolling interest in subsidiary	427	868
Total stockholders' equity	149,074	163,500
Total liabilities and stockholders' equity	$ 352,201	$ 382,374

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement of Comprehensive Income [Abstract]
Consolidated net loss	$ (14,048)	$ (51,270)	$ (15,816)	$ (52,646)
Other comprehensive loss, before income tax:
Unrealized foreign currency translation (loss) gain	(9)	1	(87)	73
Unrealized loss on interest rate contracts	0	(624)	0	(974)
Reclassification adjustment to statement of operations	0	16	0	28
Other comprehensive income, before income tax	(9)	(607)	(87)	(873)
Taxes on other comprehensive loss:
Income tax effect related to unrealized foreign currency translation gain	0	0	0	18
Income tax effect related to unrealized loss on interest rate contracts	0	(158)	0	(246)
Income tax effect related to reclassification adjustment to statement of operations	0	4	0	7
Valuation allowance adjustment	0	221	0	221
Taxes on other comprehensive income	0	67	0	0
Other comprehensive loss, net of tax	(9)	(674)	(87)	(873)
Comprehensive loss	(14,057)	(51,944)	(15,903)	(53,519)
Less: Net income attributable to noncontrolling interest in subsidiary	103	404	424	795
Comprehensive loss attributable to common shareholders	$ (14,160)	$ (52,348)	$ (16,327)	$ (54,314)

FAIR VALUE MEASUREMENTS - Estimated Fair values Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Fair Value, Inputs, Level 1 \| Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation asset	$ 875	$ 830
Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	0	7,300
Deferred compensation liability \| Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation liability	$ 2,065	$ 2,216

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
ORGANIZATION AND BASIS OF PRESENTATION	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	ORGANIZATION AND BASIS OF PRESENTATION Nature of Business 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, 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, 2020. 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, 2019 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission. The December 31, 2019 condensed consolidated balance sheet included herein was derived from the December 31, 2019 audited consolidated balance sheet included in the Company’s Annual Report on Form 10-K. Certain prior year amounts have been reclassified to conform to the current year presentation on the condensed consolidated statements of operations and statements of cash flows.

LEASES - Undiscounted Cash Flows (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
2020	$ 2,824
2021	6,175
2022	5,243
2023	4,763
2024	3,390
Thereafter	2,487
Total minimum lease payments	24,882
Less: amount of lease payments representing interest	(3,242)
Present value of future minimum lease payments	21,640
Less: current lease obligations	(4,883)	$ (4,878)
Non-current lease obligations	$ 16,757	$ 19,070

LEASES

6 Months Ended

Jun. 30, 2020

Leases [Abstract]

LEASES

The Company's lease population of its right-of-use asset and lease liabilities under the Leases Topic of the FASB ASC is substantially related to the rental of office space. The Company enters into lease agreements as lessee for the rental of office space for both its corporate and branch locations that may include options to extend or terminate early. Many of these real estate leases require variable payments of property taxes, insurance, and common area maintenance, in addition to base rent. Certain of the leases have provisions for free rent months during the lease term and/or escalating rent payments and, particularly for the Company’s longer-term leases for its corporate offices, it has received incentives to enter into the leases such as receiving up to a specified dollar amount to construct tenant improvements. These leases do not include residual value guarantees, covenants, or other restrictions.

During the second quarter of 2020, in connection with the continuing developments from COVID-19, the Company expedited restructuring plans and either reduced or fully vacated leased office space. The Company is in the process of seeking to sublet some of the space where possible. The decision and change in the use of space resulted in a right-of-use asset impairment charge of $3.8 million. This loss was determined by comparing the fair value of the impacted right-of-use assets to the carrying value of the assets as of the impairment measurement date, in accordance with the Property, Plant and Equipment Topic of the FASB ASC. Where or when applicable, the fair value of the right-of-use assets was based on the estimated sublease income for the space taking into consideration the time period it will take to obtain a subtenant, the applicable discount rate, and the sublease rate. Furthermore, the Company wrote off a total of $0.7 million of leasehold improvements and other property and equipment related to these locations. The measurement of the right-of-use asset impairments, using the assumptions described, is a level 3 measurement.

The table below presents the lease-related assets and liabilities included on the condensed consolidated balance sheets:


Classification on Condensed Consolidated Balance Sheets:	June 30, 2020		December 31, 2019
	(amounts in thousands)
Operating lease right-of-use assets	$	11,553	$	16,964
Operating lease liabilities - current	$	4,883	$	4,878
Operating lease liabilities - non-current	$	16,757	$	19,070


Weighted-average remaining lease term	4.4 years		4.7 years
Weighted average discount rate	6.26	%	6.26	%

The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the operating lease liabilities (which do not include short-term leases) recorded on the condensed consolidated balance sheets as of June 30, 2020:


Years Ending December 31:	(amounts in thousands)
2020	$	2,824
2021	6,175
2022	5,243
2023	4,763
2024	3,390
Thereafter	2,487
Total minimum lease payments	24,882
Less: amount of lease payments representing interest	(3,242)
Present value of future minimum lease payments	21,640
Less: current lease obligations	(4,883)
Non-current lease obligations	$	16,757

Other Information

The table below provides information regarding supplemental cash flows:


	Six Months Ended
	June 30,
	2020		2019
	(amounts in thousands)
Supplemental Cash Flow Information:
Cash paid for amounts included in the measurement of operating lease liabilities	$	3,654	$	3,685
Right-of-use assets acquired under operating lease	$	631	$	873

The components of lease expense are as follows:


	Three Months Ended
	June 30,
	2020		2019
	(amounts in thousands)
Amounts Included in Condensed Consolidated Statements of Operations:
Operating lease expense	$	1,407	$	1,698
Short-term lease expense	$	1,451	$	1,949
Variable and other lease costs	$	482	$	659

	Six Months Ended
	June 30,
	2020		2019
	(amounts in thousands)
Amounts Included in Condensed Consolidated Statements of Operations:
Operating lease expense	$	2,930	$	3,392
Short-term lease expense	$	3,296	$	4,108
Variable and other lease costs	$	1,056	$	1,377

Operating lease expense, short-term lease expense, and variable and other lease costs are included in selling, general and administrative expenses, direct operating expenses, and restructuring costs in the condensed consolidated statements of operations, depending on the nature of the leased asset.

As of June 30, 2020, the Company does not have any material operating leases which have not yet commenced. The Company has an immaterial amount of finance lease contracts related to other equipment rentals which are not included in the above disclosures.

FAIR VALUE MEASUREMENTS - Schedule of reconciliation of opening and closing balances for fair value measurements categorized within Level 3 (Details) - Contingent Consideration Liabilities - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019
Convertible Note Derivative Liability
Beginning balance	$ 0	$ 7,300	$ 7,836	$ 7,689
Payments		(100)		(100)
Accretion expense	0	0	253	247
Valuation adjustment		77		0
Reclassification to other current and long-term liabilities		(7,277)		0
Ending balance	$ 0	$ 0	$ 8,089	$ 7,836

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Restructuring and Related Costs

Reconciliation of the employee termination costs and lease-related exit costs beginning and ending liability balance is presented below:



	Employee Termination Costs		Lease-Related Exit Costs
	(amounts in thousands)
Balance at January 1, 2020	$	386	$	1,223
Charged to restructuring costs (a)	212		20
Payments	(292)		(76)
Balance at March 31, 2020	306		1,167
Charged to restructuring costs (a)	1,565		535

Payments	(1,096)		(170)
Balance at June 30, 2020	$	775	$	1,532

________________

(a) Aside from what is presented in the table above, restructuring costs in the condensed consolidated statements of operations for the six months ended June 30, 2020 also include $0.2 million of legal entity reorganization costs and $0.3 million of ongoing lease costs related to the Company's strategic reduction in its real estate footprint which are included as operating lease liabilities - current and non-current in our condensed consolidated balance sheets, as well as other costs of $0.1 million.

DEBT - Prior Senior Credit Facility (Details) - Amended and Restated Credit Agreement - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2019
Line of Credit Facility [Line Items]
Payment of debt issuance costs		$ 0.6
Write off of debt issuance costs			$ 0.4
Term Loan
Line of Credit Facility [Line Items]
Payment for debt prepayment	$ 5.0	$ 7.5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2020
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, 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, 2020. 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, 2019 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission. The December 31, 2019 condensed consolidated balance sheet included herein was derived from the December 31, 2019 audited consolidated balance sheet included in the Company’s Annual Report on Form 10-K. Certain prior year amounts have been reclassified to conform to the current year presentation on the condensed consolidated statements of operations and statements of cash flows.
Use of Estimates	Use of EstimatesThe 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. Management has assessed various accounting estimates and other matters, including those that require consideration of forecasted financial information, in context of the unknown future impacts of the current global outbreak of Coronavirus (COVID-19) using information that is reasonably available to the Company at the time. 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) legal contingencies; (8) income taxes; and (9) 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. As additional information becomes available to the Company, its future assessment of these estimates, including management's expectations at the time regarding the duration, scope and severity of the pandemic, as well as other factors, could materially and adversely impact the Company's consolidated financial statements in future reporting periods. Actual results could differ from those estimates.
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 primarily include employee termination costs and lease-related exit costs.
Recently Adopted Accounting Pronouncement	Recently Adopted Accounting Pronouncements Effective January 1, 2020, the Company adopted ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, which modifies 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 Company has adopted this guidance prospectively with no material impact on its condensed consolidated financial statements. Effective January 1, 2020, the Company adopted ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments, which replaces the incurred loss impairment methodology under current GAAP with a methodology that reflects expected credit losses and requires the use of a forward-looking expected credit loss model for accounts receivable, loans, and other financial instruments. The guidance requires a modified retrospective approach through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which it is effective. The Company has adopted this guidance using the modified retrospective approach related to its accounts receivable, resulting in no cumulative adjustment to retained earnings and no material impact on its condensed consolidated financial statements. See Note 3 - Customer Contracts.
Allowance for Credit Losses	The allowance for doubtful accounts is established for losses expected to be incurred on accounts receivable balances. Accounts receivable are written off against the allowance for doubtful accounts when the Company determines amounts are no longer collectible. Judgment is required in the estimation of the allowance and the Company evaluates the collectability of its accounts receivable and contract assets based on a combination of factors. The Company bases its allowance for doubtful account estimates on its historical write-off experience, current conditions, an analysis of the aging of outstanding receivable and customer payment patterns, and specific reserves for customers in adverse condition adjusted for current expectations for the customers or industry. Based on the information currently available, the Company also considered current expectations of future economic conditions, including the impact of COVID-19, when estimating its allowance for doubtful accounts.

- Definition

Disclosure of accounting policy for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security. Includes, but is not limited to, methodology used to estimate allowance for credit loss, how writeoff of uncollectible amount is recognized, and determination of past due status and nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 35
-Paragraph 7A
-URI http://asc.fasb.org/extlink&oid=121565518&loc=SL120269220-210453

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 3D
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL120267969-210447

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=121582814&loc=SL82922895-210455

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 35
-Paragraph 13A
-URI http://asc.fasb.org/extlink&oid=121565518&loc=SL120267917-210453

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 35
-Paragraph 8A
-URI http://asc.fasb.org/extlink&oid=121648281&loc=SL120267834-210445

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 30
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=121647444&loc=SL120269210-210444

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919260-210447

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121599878&loc=SL120267845-210446

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919253-210447

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919272-210447

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 30
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=121647444&loc=SL120254536-210444

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 3C
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL120267966-210447

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 30
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=121614247&loc=SL120267897-210452

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919244-210447

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 50
-Paragraph 3D
-URI http://asc.fasb.org/extlink&oid=121582814&loc=SL120267862-210455

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 50
-Paragraph 3C
-URI http://asc.fasb.org/extlink&oid=121582814&loc=SL120267859-210455

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=121582814&loc=SL120267853-210455

+ Details

LEASES - Other Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Cash paid for amounts included in the measurement of operating lease liabilities			$ 3,654	$ 3,685
Right-of-use assets acquired under operating lease			631	873
Operating lease expense	$ 1,407	$ 1,698	2,930	3,392
Short-term lease expense	1,451	1,949	3,296	4,108
Variable and other lease costs	$ 482	$ 659	$ 1,056	$ 1,377

STOCKHOLDERS' EQUITY - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	May 19, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common shares left remaining to repurchase under the plan (up to) (in shares)	510,004		510,004
Shares reserved for share-based payments (in shares)					3,000,000
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			1 year
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 2.1	$ 1.0	$ 3.0	$ 1.5
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested in period, net (in shares)	82,482	49,317	303,974	225,753
Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares repurchased and retired (in shares)			0	0

STOCKHOLDERS' EQUITY - Summary of Restricted Stock and Performance Shares (Details)	6 Months Ended
	Jun. 30, 2020 $ / shares shares
Restricted Stock Awards
Number of Shares
Unvested restricted stock awards, Beginning balance (in shares) \| shares	996,794
Granted (in shares) \| shares	829,023
Vested (in shares) \| shares	(401,902)
Forfeited (in shares) \| shares	(20,570)
Unvested restricted stock awards, Ending balance (in shares) \| shares	1,403,345
Weighted Average Grant Date Fair Value (in usd per share)
Unvested restricted stock awards, Beginning balance (in dollars per share) \| $ / shares	$ 8.54
Granted (in dollars per share) \| $ / shares	6.65
Vested (in dollars per share) \| $ / shares	8.79
Forfeited (in dollars per share) \| $ / shares	8.56
Unvested restricted stock awards, Ending balance (in dollars per share) \| $ / shares	$ 7.06
Performance Stock Awards
Number of Shares
Unvested restricted stock awards, Beginning balance (in shares) \| shares	364,557
Granted (in shares) \| shares	286,415
Vested (in shares) \| shares	0
Forfeited (in shares) \| shares	(66,185)
Unvested restricted stock awards, Ending balance (in shares) \| shares	584,787
Weighted Average Grant Date Fair Value (in usd per share)
Unvested restricted stock awards, Beginning balance (in dollars per share) \| $ / shares	$ 9.66
Granted (in dollars per share) \| $ / shares	6.74
Vested (in dollars per share) \| $ / shares	0
Forfeited (in dollars per share) \| $ / shares	14.08
Unvested restricted stock awards, Ending balance (in dollars per share) \| $ / shares	$ 7.73

LEASES - Narrative (Details) $ in Millions	3 Months Ended
LEASES - Narrative (Details) $ in Millions	Jun. 30, 2020 USD ($)
Leases [Abstract]
Operating lease, impairment loss	$ 3.8
Leasehold improvements, impairment loss	$ 0.7

SEGMENT DATA

6 Months Ended

Jun. 30, 2020

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 Search. 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 total talent 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 United States.

● 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.

● Search – Search includes retained and contingent search services for physicians, healthcare executives, and other healthcare professionals, as well as recruitment process outsourcing.

The Company evaluates performance of each segment primarily based on revenue and contribution income. The Company defines contribution income as income or loss from operations before depreciation and amortization, acquisition and integration-related costs, restructuring costs, legal settlement charges, impairment charges, and corporate overhead. Contribution income is a financial measure used by the Company when assessing segment performance and is provided in accordance with the Segment Reporting Topic of the FASB ASC. The Company 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 loss from operations for the periods indicated are as follows:


	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2020		2019		2020		2019
	(amounts in thousands)
Revenue from services:
Nurse and Allied Staffing	$	198,098	$	180,787	$	386,331	$	356,424
Physician Staffing	16,872		18,028		35,053		34,187
Search	1,809		3,942		5,459		7,317
	$	216,779	$	202,757	$	426,843	$	397,928

Contribution income (loss):
Nurse and Allied Staffing	$	20,638	$	16,111	$	34,795	$	30,407
Physician Staffing	1,219		508		1,850		913
Search	(1,051)		(181)		(1,386)		(604)
	20,806		16,438		35,259		30,716

Corporate overhead (a)	13,224		11,439		24,494		23,769
Depreciation and amortization	3,929		3,557		7,225		6,541



Acquisition and integration-related costs	—		299		77		811
Restructuring costs	2,330		137		2,894		1,277
Legal settlement charges	—		1,600		—		1,600
Impairment charges	15,011		14,502		15,011		14,502
Loss from operations	$	(13,688)	$	(15,096)	$	(14,442)	$	(17,784)

_______________

(a) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives).

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 10: 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=120311839&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

+ Details

LEASES - Balance Sheet Information (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use assets	$ 11,553	$ 16,964
Operating lease liabilities - current	4,883	4,878
Operating lease liabilities - non-current	$ 16,757	$ 19,070
Weighted-average remaining lease term	4 years 4 months 24 days	4 years 8 months 12 days
Weighted average discount rate	6.26%	6.26%

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS

6 Months Ended

Jun. 30, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS

The Company had the following acquired intangible assets:


	June 30, 2020										December 31, 2019
	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	$	30,530	$	13,796	$	16,734	$	30,530	$	12,269	$	18,261
Customer relationships	49,246		28,115		21,131		49,758		26,596		23,162
Non-compete agreements	304		181		123		320		161		159
Trade names	4,500		3,487		1,013		4,500		1,125		3,375
Other intangible assets, net	$	84,580	$	45,579	$	39,001	$	85,108	$	40,151	$	44,957

Intangible assets not subject to amortization:
Trade names, indefinite-lived					$	5,900					$	5,900

As of June 30, 2020, estimated annual amortization expense is as follows:


Years Ending December 31:	(amounts in thousands)
2020	$	4,038
2021	6,051
2022	5,977
2023	5,875
2024	5,238
Thereafter	11,822
	$	39,001

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


	Nurse And Allied Staffing		Physician Staffing		Search		Total
	(amounts in thousands)
Balances as of December 31, 2019
Aggregate goodwill acquired	$	346,130	$	43,405	$	21,750	$	411,285
Sale of business	—		—		(9,889)		(9,889)
Accumulated impairment loss	(259,732)		(40,598)		—		(300,330)
Goodwill, net of impairment loss	86,398		2,807		11,861		101,066

Changes to aggregate goodwill in 2020
Impairment charges	—		—		(10,142)		(10,142)
Reclassification of API goodwill	24		—		(24)		—

Balances as of June 30, 2020
Aggregate goodwill acquired	346,130		43,405		21,750		411,285

Sale of business	—		—		(9,889)		(9,889)
Accumulated impairment loss	(259,732)		(40,598)		(10,142)		(310,472)
Reclassification of API goodwill	24		—		(24)		—
Goodwill, net of impairment loss	$	86,422	$	2,807	$	1,695	$	90,924

Goodwill, Trade Names and Other Intangible Assets Impairment

During the second quarter of 2020, due to the increased negative impact and continuing uncertainty of the COVID-19 pandemic on the business, all reporting units were quantitatively tested. For the Nurse and Allied Staffing and Physician Staffing reporting units no impairment was identified as the fair value was substantially in excess of the carrying amount of goodwill.

The Search reporting unit under-performed relative to management’s expectations in the second quarter of 2020. The lower than expected revenue was driven by: (i) the cancellation or postponement of a significant number of working searches, (ii) the decision to delay the hiring of new revenue producers, and (iii) the loss of customers, which were mostly related to the negative impacts of COVID-19. As a result, the quantitative testing of the Search reporting unit resulted in impairment charges of $10.2 million for its goodwill and $0.3 million for its customer relationships.

In order to determine the fair value of the Search reporting unit, the Company used a combination of an income and market approach. The weighting was based on the specific characteristics, risks, and uncertainties of the Search reporting unit. The discounted cash flow that served as the primary basis for the income approach was based on the Company’s discrete financial forecast of revenue, gross profit margins, operating costs, and cash flows. It also considered estimated future results, economic and market conditions including the timing and duration of COVID-19, as well as the impact of planned business and operational strategies. Assumptions used in the market approach were derived including an analysis of a range of valuation multiples of comparable public companies.

Although management believes that the Company's current estimates and assumptions utilized in its quantitative testing are reasonable and supportable, including its assumptions on the impact and timing related to COVID-19, there can be no assurance that the estimates and assumptions management used for purposes of its qualitative assessment as of June 30, 2020 will prove to be accurate predictions of future performance.

As part of evolving its go-to-market strategy, in the second quarter of 2019, the Company began eliminating certain brands across all of its segments. The Company’s rebranding efforts resulted in a $14.5 million write-off of indefinite-lived trade names related to its Nurse and Allied Staffing business segment, which is presented as impairment charges on the condensed consolidated statements of operations for the three and six months ended June 30, 2019.

Intangible Asset Amortization

In connection with its rebranding efforts, the Company made a decision at the end of 2019 to phase out a trade name by the end of 2020, which as of December 31, 2019 would have been recognized over a weighted average life of 7.5 years. In connection with this decision, the Company expected accelerated amortization related to the trade name of $2.9 million throughout 2020. In the second quarter of 2020, the Company further accelerated its rebranding plan and shortened the estimated remaining life of the trade name. Total accelerated amortization resulting from the changes in the estimated remaining life of the trade name were $1.4 million, or $0.04 per share, and $2.1 million, or $0.06 per share, for the three and six months ended June 30, 2020, respectively.

RELATED PARTY TRANSACTIONS	6 Months Ended
RELATED PARTY TRANSACTIONS	Jun. 30, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company has a 68% ownership interest in Cross Country Talent Acquisition Group, LLC, a joint venture between the Company and a hospital system. The Company generated revenue providing staffing services to the hospital system of $2.0 million and $7.7 million for the three and six months ended June 30, 2020, respectively, and $6.3 million and $11.9 million for the three and six months ended June 30, 2019, respectively. At June 30, 2020 and December 31, 2019, the Company had a receivable balance of $0.8 million and $1.7 million, respectively, and a payable balance of $0.1 million and $0.5 million, respectively. The Company has entered into an arrangement for digital marketing services provided by a firm that is related to Mr. Clark, the Company's Co-Founder and Chief Executive Officer. Mr. Clark is a minority shareholder in the firm's parent company and is a member of the parent company's Board of Directors. The terms of the arrangement are equivalent to those prevailing in an arm's-length transaction and have been approved by the Company through its related party process. The digital marketing firm manages a limited number of digital publishers covering various Company brands for a monthly management fee. During the three and six months ended June 30, 2020, the Company incurred less than $0.1 million and $0.1 million, respectively, and incurred less than $0.1 million for both the three and six months ended June 30, 2019, in expenses related to these fees. At June 30, 2020, the Company had a payable balance of less than $0.1 million. In the first quarter of 2020, the Company entered into a note payable related to contingent consideration assumed as part of a prior period acquisition. The payees of the note are controlled by an employee of the sellers who remained with the Company. The note payable has a balance of $4.9 million at June 30, 2020. See Note 7 - Debt.

DEBT	6 Months Ended
DEBT	Jun. 30, 2020
Debt Disclosure [Abstract]
DEBT	DEBT 2019 ABL Credit Agreement Effective October 25, 2019, the Company terminated its commitments under its prior senior credit facility entered into in August 2017 (defined below) and entered into an ABL Credit Agreement (Loan Agreement). The Loan Agreement provided for a five-year revolving senior secured asset-based credit facility (ABL) in the aggregate principal amount of up to $120.0 million (as described below), including a sublimit for swing loans up to $15.0 million and a $35.0 million sublimit for standby letters of credit. On June 30, 2020, the Company amended its Loan Agreement, which increased the current aggregate committed size of the ABL from $120.0 million to $130.0 million. All other terms, conditions, covenants, and pricing of the Loan Agreement remain the same. The amendment was treated as a modification of debt and, as a result, the associated fees and costs of $0.1 million were included in debt issuance costs and will be amortized ratably over the remaining term of the agreement. Availability of the ABL commitments is subject to a borrowing base of up to 85% of secured eligible accounts receivable, subject to adjustment at certain quality levels, plus an amount of supplemental availability, and reducing over time in accordance with the terms of the Loan Agreement, minus customary reserves, and subject to customary adjustments. Revolving loans and letters of credit issued under the Loan Agreement reduce availability under the ABL on a dollar-for-dollar basis. Availability under the ABL will be used for general corporate purposes. Additionally, the facility contains a provision to increase the aggregate committed size of the facility to $150.0 million. At June 30, 2020, availability under the ABL was $130.0 million and the Company had $49.1 million of borrowings drawn, as well as $19.6 million of letters of credit outstanding related to workers' compensation and professional liability policies, leaving $61.3 million available for borrowing. The balances drawn are presented as revolving credit facility on the condensed consolidated balance sheets and as of June 30, 2020 and December 31, 2019 had a weighted average interest rate of 2.89% and 4.23%, respectively. As of June 30, 2020, the interest rate spreads and fees under the Loan Agreement were based on LIBOR plus 2.00% for the revolving portion of the borrowing base and LIBOR plus 4.00% on the Supplemental Availability. The Base Rate (as defined by the Loan Agreement) margins would have been 1.00% and 3.00%, respectively, for the revolving portion and Supplemental Availability, respectively. The LIBOR and Base Rate margins are subject to monthly pricing adjustments, pursuant to a pricing matrix based on the Company’s excess availability under the revolving credit facility. In addition, the facility is subject to an unused line fee, letter of credit fees, and an administrative fee. The unused line fee is 0.375% of the average daily unused portion of the revolving credit facility. The Loan Agreement contains various restrictions and covenants applicable to the Company and its subsidiaries, including a covenant to maintain a minimum fixed charge coverage ratio. The Company was in compliance with this covenant as of June 30, 2020. Obligations under the ABL are secured by substantially all the assets of the borrowers and guarantors, subject to customary exceptions. Prior Senior Credit Facility The Company had a prior senior credit facility that included a revolver and term loan. The term loan was payable in quarterly installments and the Company had the right at any time to prepay borrowings in whole or in part, without premium or penalty. In the first and second quarter of 2019, the Company made an optional prepayment on the term loan of $7.5 million and $5.0 million, respectively. Also in the first quarter of 2019, the Company amended its prior senior credit facility to reduce the commitment under the revolving credit facility, among other changes. The amendment was treated as a modification and the fees of $0.6 million paid to its lenders were classified as debt issuance costs. As a result of the reduction in borrowing capacity under the revolving credit facility, as well as the reduction in the term loan due to the prepayments in the six months ended June 30, 2019, $0.4 million of debt issuance costs were written off. The amount of the write-off is reflected as loss on early extinguishment of debt on the condensed consolidated statements of operations. Note Payable 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). In connection with the Mediscan acquisition, the Company assumed contingent purchase price liabilities for a previously acquired business that were payable annually based on certain performance criteria for the years 2016 through 2019, and a second performance criteria related to 2019 payable in three equal installments. Pursuant to the asset purchase agreement, once the earnout amount related to the second performance criteria for 2019 was determined, a note payable documenting the remaining principal and interest was specified as part of the settlement. In the first quarter of 2020, the total earnout amount related to both 2019 performance criterion of $7.4 million was determined, and $0.1 million was paid by the Company. Pursuant to the note payable, the first installment of $2.4 million was paid in the second quarter of 2020, the second installment of $2.4 million is payable on January 31, 2021, and the third installment of $2.5 million is to be paid, together with interest at a rate of 2% per annum, accruing from April 1, 2020, on January 31, 2022. As of June 30, 2020, the current portion of the note payable in the amount of $2.4 million is included in other current liabilities and the long-term portion of $2.5 million is included in other long-term liabilities on the condensed consolidated balance sheets.

FAIR VALUE MEASUREMENTS - Financial Instrument that were not Measured at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Fair Value, Option, Quantitative Disclosures [Line Items]
Line of credit, carrying amount	$ 49,101	$ 70,974
Senior Secured Asset-Based Loan
Fair Value, Option, Quantitative Disclosures [Line Items]
Line of credit, carrying amount	49,100
Fair Value, Inputs, Level 2 \| Senior Secured Asset-Based Loan \| Carrying Amount
Fair Value, Option, Quantitative Disclosures [Line Items]
Line of credit, carrying amount	49,101	70,974
Fair Value, Inputs, Level 2 \| Senior Secured Asset-Based Loan \| Fair Value
Fair Value, Option, Quantitative Disclosures [Line Items]
Line of credit, fair value	49,101	70,974
Fair Value, Inputs, Level 2 \| Earnout Notes Payable \| Carrying Amount
Fair Value, Option, Quantitative Disclosures [Line Items]
Note payable, carrying amount	4,851	0
Fair Value, Inputs, Level 2 \| Earnout Notes Payable \| Fair Value
Fair Value, Option, Quantitative Disclosures [Line Items]
Note payable, fair value	$ 4,851	$ 0

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 84,580	$ 85,108
Accumulated Amortization	45,579	40,151
Intangible assets subject to amortization, net carrying amount	39,001	44,957
Trade names, indefinite-lived	5,900	5,900
Databases
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	30,530	30,530
Accumulated Amortization	13,796	12,269
Intangible assets subject to amortization, net carrying amount	16,734	18,261
Customer relationships
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	49,246	49,758
Accumulated Amortization	28,115	26,596
Intangible assets subject to amortization, net carrying amount	21,131	23,162
Non-compete agreements
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	304	320
Accumulated Amortization	181	161
Intangible assets subject to amortization, net carrying amount	123	159
Trade names
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	4,500	4,500
Accumulated Amortization	3,487	1,125
Intangible assets subject to amortization, net carrying amount	$ 1,013	$ 3,375

CUSTOMER CONTRACTS - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 216,779	$ 202,757	$ 426,843	$ 397,928
Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue	209,412	194,560	411,520	382,377
Other Services
Disaggregation of Revenue [Line Items]
Revenue	7,367	8,197	15,323	15,551
Nurse And Allied Staffing
Disaggregation of Revenue [Line Items]
Revenue	198,098	180,787	386,331	356,424
Nurse And Allied Staffing \| Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue	193,331	177,733	378,279	350,396
Nurse And Allied Staffing \| Other Services
Disaggregation of Revenue [Line Items]
Revenue	4,767	3,054	8,052	6,028
Physician Staffing
Disaggregation of Revenue [Line Items]
Revenue	16,872	18,028	35,053	34,187
Physician Staffing \| Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue	16,081	16,827	33,241	31,981
Physician Staffing \| Other Services
Disaggregation of Revenue [Line Items]
Revenue	791	1,201	1,812	2,206
Search
Disaggregation of Revenue [Line Items]
Revenue	1,809	3,942	5,459	7,317
Search \| Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Search \| Other Services
Disaggregation of Revenue [Line Items]
Revenue	$ 1,809	$ 3,942	$ 5,459	$ 7,317

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Goodwill Rollforward (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020 USD ($)
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance	$ 411,285
Accumulated impairment loss, beginning balance	(300,330)
Goodwill, net of impairment loss, beginning balance	101,066
Impairment charges	(10,142)
Reclassification of API goodwill	0
Aggregate goodwill acquired, ending balance	411,285
Accumulated impairment loss, ending balance	(310,472)
Reclassification of API goodwill	0
Goodwill, net of impairment loss, ending balance	90,924
Sale of business
Goodwill [Roll Forward]
Aggregate goodwill acquired, ending balance	9,889
Nurse And Allied Staffing
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance	346,130
Accumulated impairment loss, beginning balance	(259,732)
Goodwill, net of impairment loss, beginning balance	86,398
Impairment charges	0
Reclassification of API goodwill	24
Aggregate goodwill acquired, ending balance	346,130
Accumulated impairment loss, ending balance	(259,732)
Reclassification of API goodwill	24
Goodwill, net of impairment loss, ending balance	86,422
Nurse And Allied Staffing \| Sale of business
Goodwill [Roll Forward]
Aggregate goodwill acquired, ending balance	0
Physician Staffing
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance	43,405
Accumulated impairment loss, beginning balance	(40,598)
Goodwill, net of impairment loss, beginning balance	2,807
Impairment charges	0
Reclassification of API goodwill	0
Aggregate goodwill acquired, ending balance	43,405
Accumulated impairment loss, ending balance	(40,598)
Reclassification of API goodwill	0
Goodwill, net of impairment loss, ending balance	2,807
Physician Staffing \| Sale of business
Goodwill [Roll Forward]
Aggregate goodwill acquired, ending balance	0
Search Services
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance	21,750
Accumulated impairment loss, beginning balance	0
Goodwill, net of impairment loss, beginning balance	11,861
Impairment charges	(10,142)
Reclassification of API goodwill	(24)
Aggregate goodwill acquired, ending balance	21,750
Accumulated impairment loss, ending balance	(10,142)
Reclassification of API goodwill	(24)
Goodwill, net of impairment loss, ending balance	1,695
Search Services \| Sale of business
Goodwill [Roll Forward]
Aggregate goodwill acquired, ending balance	$ 9,889

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2020	Jul. 31, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
Document Transition Report	false
Entity Registrant Name	CROSS COUNTRY HEALTHCARE, INC
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Entity Central Index Key	0001141103
Amendment Flag	false
Entity Incorporation, State or Country Code	DE
Entity File Number	0-33169
Entity Tax Identification Number	13-4066229
Entity Address, Address Line One	6551 Park of Commerce Boulevard, N.W.
Entity Address, City or Town	Boca Raton
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33487
City Area Code	561
Local Phone Number	998-2232
Title of 12(b) Security	Common stock, par value $0.0001 per share
Trading Symbol	CCRN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		37,565,758,000

SEGMENT DATA (Tables)

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Information on Operating Segments and Reconciliation to Loss From Operations

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


	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2020		2019		2020		2019
	(amounts in thousands)
Revenue from services:
Nurse and Allied Staffing	$	198,098	$	180,787	$	386,331	$	356,424
Physician Staffing	16,872		18,028		35,053		34,187
Search	1,809		3,942		5,459		7,317
	$	216,779	$	202,757	$	426,843	$	397,928

Contribution income (loss):
Nurse and Allied Staffing	$	20,638	$	16,111	$	34,795	$	30,407
Physician Staffing	1,219		508		1,850		913
Search	(1,051)		(181)		(1,386)		(604)
	20,806		16,438		35,259		30,716

Corporate overhead (a)	13,224		11,439		24,494		23,769
Depreciation and amortization	3,929		3,557		7,225		6,541



Acquisition and integration-related costs	—		299		77		811
Restructuring costs	2,330		137		2,894		1,277
Legal settlement charges	—		1,600		—		1,600
Impairment charges	15,011		14,502		15,011		14,502
Loss from operations	$	(13,688)	$	(15,096)	$	(14,442)	$	(17,784)

_______________

INCOME TAXES	6 Months Ended
INCOME TAXES	Jun. 30, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the three and six months ended June 30, 2020 and 2019, the Company calculated its effective tax rate based on year-to-date results, pursuant to the Income Taxes Topic of the FASB ASC. The Company’s effective tax rate for the three and six months ended June 30, 2020 was 2.6% and 1.3%, respectively, including the impact of discrete items. Excluding discrete items, the Company's effective tax rate for the three and six months ended June 30, 2020 was negative 1.3% and negative 2.3%, respectively. The Company’s effective tax rate for the three and six months ended June 30, 2019 was negative 210.5% and negative 151.9%, respectively, including the impact of discrete items. Excluding discrete items, the Company’s effective tax rate for the three and six months ended June 30, 2019 was negative 14.8% and 3.8%, respectively. As a result of the Company's valuation allowance on substantially all of its domestic deferred tax assets, income tax expense for the three and six months ended June 30, 2020 and 2019 was primarily impacted by the impairment of indefinite-lived intangibles and international and state taxes. Income tax expense for the three and six months ended June 30, 2019 was also impacted by the additional valuation allowance recorded. As of June 30, 2019, management assessed the available positive and negative evidence to estimate whether sufficient future taxable income would be generated to permit use of its existing deferred tax assets. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended June 30, 2019. On the basis of this evaluation, an additional valuation allowance of $36.0 million was recorded, of which $35.8 million of which was recorded as income tax expense and $0.2 million as a reduction of other comprehensive income, to reduce the portion of the deferred tax asset that was not more likely than not to be realized. The Coronavirus Aid, Relief and Economic Security Act, also known as the CARES Act, was signed into law on March 27, 2020. Among other things, the CARES Act provided for an immediate refund of Alternative Minimum Tax credits as compared to the 2017 Tax Act’s scheduled refunds through 2021. Accordingly, an additional $0.3 million is presented as a current income tax receivable within other current assets in the condensed consolidated balance sheets as of June 30, 2020. As of June 30, 2020 and December 31, 2019, the Company had a valuation allowance of $39.9 million and $37.3 million, respectively. The valuation allowance applied to all domestic deferred tax assets other than certain deferred tax assets expected to be realized. As of June 30, 2020, the Company had approximately $0.9 million of unrecognized tax benefits included in other long-term liabilities, $6.6 million, net of deferred taxes, which would affect the effective tax rate if recognized. During the six months ended June 30, 2020, the Company had a gross increase of $0.7 million to its current year unrecognized tax benefits related to federal and state tax provisions. The tax years 2012 through 2019 remain open to examination by certain taxing jurisdictions to which the Company is subject to tax.

- Definition

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

+ References + Details

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Accounts receivable, allowances	$ 3,617	$ 3,219
Property and equipment, accumulated depreciation	$ 21,416	$ 23,276

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities
Consolidated net loss	$ (15,816)	$ (52,646)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	7,225	6,541
Provision for allowances	2,182	1,962
Deferred income tax (benefit) expense	(664)	31,425
Non-cash lease expense	2,257	2,524
Impairment charges	15,011	14,502
Equity compensation	2,999	1,535
Other non-cash costs	307	1,167
Changes in operating assets and liabilities:
Accounts receivable	11,242	13,651
Prepaid expenses and other assets	(556)	(27)
Accounts payable and accrued expenses	11,907	7,669
Operating lease liabilities	(2,912)	(2,832)
Other	549	(329)
Net cash provided by operating activities	33,731	25,142
Cash flows from investing activities
Acquisition-related settlements	0	(110)
Purchases of property and equipment	(2,490)	(1,564)
Net cash used in investing activities	(2,490)	(1,674)
Cash flows from financing activities
Principal payments on Term Loan	0	(12,500)
Borrowings under revolving credit facility	192,827	0
Repayments on revolving credit facility	(214,700)	0
Principal payments on note payable	(2,426)	0
Cash payments to noncontrolling shareholder	(865)	(738)
Other	(837)	(1,440)
Net cash used in financing activities	(26,001)	(14,678)
Effect of exchange rate changes on cash	(38)	21
Change in cash and cash equivalents	5,202	8,811
Cash and cash equivalents at beginning of period	1,032	16,019
Cash and cash equivalents at end of period	$ 6,234	$ 24,830

EARNINGS PER SHARE - Additional Information (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Shares excluded from diluted weighted average shares (shares)	75,688	117,259	265,304	107,222

CUSTOMER CONTRACTS (Tables)

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The Company's revenues from customer contracts are generated from temporary staffing services and other services. Historically, no customer has represented more than 10% of the Company's revenue. During the three months ended June 30, 2020, however, one Nurse and Allied Staffing customer concentrated in the Northeast represented approximately 13% of the Company's revenue, which was due to staffing to support the impacts of COVID-19. Revenue is disaggregated by segment in the following table. Sales and usage-based taxes are excluded from revenue.


	Three Months ended June 30, 2020
	Nurse And Allied Staffing		Physician Staffing		Search		Total Segments
	(amounts in thousands)
Temporary Staffing Services	$	193,331	$	16,081	$	—	$	209,412
Other Services	4,767		791		1,809		7,367
Total	$	198,098	$	16,872	$	1,809	$	216,779

	Three Months ended June 30, 2019
	Nurse And Allied Staffing		Physician Staffing		Search		Total Segments
	(amounts in thousands)
Temporary Staffing Services	$	177,733	$	16,827	$	—	$	194,560
Other Services	3,054		1,201		3,942		8,197
Total	$	180,787	$	18,028	$	3,942	$	202,757

	Six Months ended June 30, 2020
	Nurse And Allied Staffing		Physician Staffing		Search		Total Segments
	(amounts in thousands)
Temporary Staffing Services	$	378,279	$	33,241	$	—	$	411,520
Other Services	8,052		1,812		5,459		15,323
Total	$	386,331	$	35,053	$	5,459	$	426,843

	Six Months ended June 30, 2019
	Nurse And Allied Staffing		Physician Staffing		Search		Total Segments
	(amounts in thousands)
Temporary Staffing Services	$	350,396	$	31,981	$	—	$	382,377
Other Services	6,028		2,206		7,317		15,551
Total	$	356,424	$	34,187	$	7,317	$	397,928

Schedule of Allowance for Doubtful Accounts

The opening balance of the allowance for doubtful accounts is reconciled to the closing balance for expected credit losses as follows:


Allowance for Doubtful Accounts	(amounts in thousands)
Balance at January 1, 2020	$	2,406
Bad Debt Expense	539
Write-Offs, net of Recoveries	(349)
Balance at March 31, 2020	2,596
Bad Debt Expense	898
Write-Offs, net of Recoveries	(532)
Balance at June 30, 2020	$	2,962

CUSTOMER CONTRACTS - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Concentration Risk [Line Items]
Unbilled contracts receivable	$ 45.0	$ 46.1
Sales allowance, billing-related adjustments	$ 0.7	$ 0.8
Major Customer \| Revenue Benchmark \| Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage	13.00%

STOCKHOLDERS' EQUITY

6 Months Ended

Jun. 30, 2020

Equity [Abstract]

STOCKHOLDERS' EQUITY

STOCKHOLDERS’ EQUITY

Stock Repurchase Program

During the six months ended June 30, 2020 and 2019, the Company did not repurchase any shares of its Common Stock. As of June 30, 2020, the Company had 510,004 shares of Common Stock under the current share repurchase program available to repurchase, subject to certain conditions in the Company's Loan Agreement.

Share-Based Payments

On May 19, 2020, the Company's shareholders approved the Cross Country Healthcare, Inc. 2020 Omnibus Incentive Plan (2020 Plan), which replaced the 2017 Omnibus Incentive Plan (2017 Plan), and applies to awards granted after May 19, 2020. The remaining shares under the 2017 Plan were cancelled and no further awards will be granted under that plan. The 2020 Plan

generally mirrors the terms of the 2017 Plan, and includes the following provisions: (i) an aggregate share reserve of 3,000,000 shares; (2) annual dollar and share limits of awards granted to employees and consultants, as well as non-employee directors, based on type of award; (3) awards granted will be subject to a minimum one-year vesting schedule; and (4) awards may be granted under the 2020 Plan until March 24, 2030.

The following table summarizes restricted stock awards and performance stock awards activity issued under the 2017 Plan and the 2020 Plan for the six months ended June 30, 2020:


	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, 2020	996,794	$	8.54	364,557	$	9.66
Granted	829,023	$	6.65	286,415	$	6.74
Vested	(401,902)	$	8.79	—	$	—
Forfeited	(20,570)	$	8.56	(66,185)	$	14.08
Unvested restricted stock awards, June 30, 2020	1,403,345	$	7.06	584,787	$	7.73

Restricted stock awards granted under the Company’s 2020 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.

Awards granted to non-employee directors under the 2017 Plan prior to the June 2020 grant vest in three equal installments on the first, second and third anniversaries of the grant date, while restricted shares granted under the 2020 Plan in June 2020 will vest on the first anniversary of such grant date, or earlier subject to retirement eligibility. In addition, effective in the three months ended June 30, 2020, the Company implemented modified guidelines that provide for accelerated vesting of restricted stock grants on the last date of service when a retirement-eligible director retires.

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. In the first quarter of 2020, it was determined that the performance stock awards that were granted in 2017 were not earned and, accordingly, those shares were forfeited.

During the three and six months ended June 30, 2020, $2.1 million and $3.0 million, respectively, was included in selling, general and administrative expenses related to share-based payments, and a net of 82,482 and 303,974 shares, respectively, of Common Stock were issued upon the vesting of restricted stock.

During the three and six months ended June 30, 2019, $1.0 million and $1.5 million, respectively, was included in selling, general and administrative expenses related to share-based payments, and a net of 49,317 and 225,753 shares, respectively, of Common Stock were issued upon the vesting of restricted stock.

EARNINGS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2020

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									Six Months Ended
			June 30,									June 30,
			2020			2019			2020			2019
	(amounts in thousands, except per share data)




Numerator:



Net loss attributable to common shareholders - Basic and Diluted	$	(14,151)		$	(51,674)		$	(16,240)		$	(53,441)

Denominator:
Weighted average common shares - Basic	36,123			35,824			35,998			35,763
Effect of diluted shares:
Share-based awards (a)	—			—			—			—

Weighted average common shares - Diluted	36,123			35,824			35,998			35,763




Net loss per share attributable to common shareholders - Basic and Diluted	$	(0.39)		$	(1.44)		$	(0.45)		$	(1.49)

FAIR VALUE MEASUREMENTS

6 Months Ended

Jun. 30, 2020

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: (1) deferred compensation asset included in other non-current assets; (2) deferred compensation liability included in other long-term liabilities; and (3) contingent consideration liabilities included as other current liabilities and contingent consideration on its condensed consolidated balance sheets.

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

Contingent consideration liabilities—Potential earnout payments related to the acquisition of Mediscan were contingent upon meeting certain performance requirements through 2019. As of December 31, 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. As of December 31, 2019, due to the end of the earnout period, the Company measured the fair value of the liability based on the expected payout related to its Mediscan acquisition.

In the first quarter of 2020, the total earnout amounts related to 2019 of $7.4 million was determined, and $0.1 million was paid by the Company. The remaining $7.3 million was documented as a subordinated promissory note payable and is included in other current and other long-term liabilities on the condensed consolidated balance sheets which is not measured at fair value on a recurring basis. See Note 7 - Debt.

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


	June 30, 2020		December 31, 2019



	(amounts in thousands)
Financial Assets:
(Level 1)
Deferred compensation asset	$	875	$	830
Financial Liabilities:
(Level 1)
Deferred compensation liability	$	2,065	$	2,216


(Level 3)
Contingent consideration liabilities	$	—	$	7,300

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
	2020		2019
	(amounts in thousands)
Balance at beginning of period	$	7,300	$	7,689


Payments	(100)		(100)
Accretion expense	—		247
Valuation adjustment	77		—
Reclassification to other current and long-term liabilities	(7,277)		—
Balance at March 31	—		7,836
Accretion expense	—		253
Balance at June 30	$	—	$	8,089

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

The Company's non-financial assets, such as goodwill, trade names, other intangible assets, right-of-use 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.

The three and six months ended June 30, 2020 included impairment charges to goodwill and other intangible assets related to the Search reporting unit, as well as impairment to right-of-use assets along with related property and equipment in connection with leases that were vacated during the quarter. Accordingly, as of June 30, 2020, these assets were recorded at fair value using level 3 inputs. See Note 6 - Goodwill, Trade Names, and Other Intangible Assets and Note 8 - Leases for more information about these fair value measurements.

Other Fair Value Disclosures:

Financial instruments not measured or recorded at fair value in the condensed consolidated balance sheets consist of cash and cash equivalents, accounts receivable, and accounts payable and accrued expenses. The estimated fair value of accounts receivable and accounts payable and accrued expenses approximate their carrying amount due to the short-term nature of these instruments. The Company’s note payable is included in other current and long-term liabilities on the condensed consolidated balance sheets. Due to its relatively short-term nature, the carrying value of the note payable approximates its fair value. The carrying amount of the Company's ABL approximates fair value because the interest rates are variable and reflective of market rates.

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


	June 30, 2020						December 31, 2019
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial Liabilities:			(amounts in thousands)
(Level 2)


Note Payable	$	4,851	$	4,851	$	—	$	—
Senior Secured Asset-Based Loan	$	49,101	$	49,101	$	70,974	$	70,974

Concentration of Credit Risk:

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 historical collection experience. See Note 3 - Customer Contracts. 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 30 to 60 days from the date of invoice 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

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
RECENT ACCOUNTING PRONOUNCEMENTS	Jun. 30, 2020
Accounting Standards Update and Change in Accounting Principle [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS On March 12, 2020, the FASB issued ASU No. 2020-04, Reference Rate Reform (Topic 848), Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions, subject to meeting certain criteria, that reference LIBOR or another reference rate expected to be discontinued. When elected, the optional expedients for contract modifications must be applied consistently for all eligible contracts or transactions. The amendments in this update are effective as of March 12, 2020 through December 31, 2022. As of June 30, 2020, the Company is not impacted by this guidance; however, it will continue to assess the potential impact on its debt contracts and future hedging relationships, if applicable, through the effective period. In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740), Simplifying the Accounting for Income Taxes. The amendments in this update simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. For public business entities, the amendments in this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, and should be applied either on a prospective, retrospective, or modified retrospective basis depending on the amendment. Early adoption of the amendments is permitted. The Company is currently in the process of evaluating this standard and expects to adopt the standard in its first quarter of 2021.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 65
-Paragraph 1
-Subparagraph (g)(2)
-URI http://asc.fasb.org/extlink&oid=113356391&loc=SL49131195-203048

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-URI http://asc.fasb.org/topic&trid=2122394

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 65
-Paragraph 1
-Subparagraph (i)
-URI http://asc.fasb.org/extlink&oid=113356391&loc=SL49131195-203048

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section S99
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=112272810&loc=SL108384541-122693

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 65
-Paragraph 1
-Subparagraph (i)(2)
-URI http://asc.fasb.org/extlink&oid=113356391&loc=SL49131195-203048

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 40
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(iii)
-URI http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(4)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 40
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(ii)
-URI http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 40
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(i)
-URI http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 65
-Paragraph 15
-Subparagraph (g)(1)
-URI http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 65
-Paragraph 1
-Subparagraph (j)
-URI http://asc.fasb.org/extlink&oid=113356391&loc=SL49131195-203048

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 40
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(iv)
-URI http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 926
-SubTopic 20
-Section 65
-Paragraph 2
-Subparagraph (f)(1)
-URI http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section S99
-Paragraph 5
-Subparagraph (SAB Topic 11.M.Q2)
-URI http://asc.fasb.org/extlink&oid=112272810&loc=d3e31137-122693

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 926
-SubTopic 20
-Section 65
-Paragraph 2
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 926
-SubTopic 20
-Section 65
-Paragraph 2
-Subparagraph (f)(3)
-URI http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 10
-Section 65
-Paragraph 4
-Subparagraph (e)(1)
-URI http://asc.fasb.org/extlink&oid=121646688&loc=SL121648383-210437

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 40
-Section 65
-Paragraph 2
-Subparagraph (h)(2)
-URI http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 10
-Section 65
-Paragraph 4
-Subparagraph (e)(2)
-URI http://asc.fasb.org/extlink&oid=121646688&loc=SL121648383-210437

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(1)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 65
-Paragraph 8
-Subparagraph (e)(1)

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 65
-Paragraph 8
-Subparagraph (e)(2)

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 65
-Paragraph 8
-Subparagraph (e)(3)

+ Details

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Statement [Abstract]
Revenue from services	$ 216,779	$ 202,757	$ 426,843	$ 397,928
Operating expenses:
Direct operating expenses	166,045	151,169	326,506	298,086
Selling, general and administrative expenses	42,254	45,944	88,135	91,980
Bad debt expense	898	645	1,437	915
Depreciation and amortization	3,929	3,557	7,225	6,541
Acquisition and integration-related costs	0	299	77	811
Restructuring costs	2,330	137	2,894	1,277
Legal settlement charges	0	1,600	0	1,600
Impairment charges	15,011	14,502	15,011	14,502
Total operating expenses	230,467	217,853	441,285	415,712
Loss from operations	(13,688)	(15,096)	(14,442)	(17,784)
Other expenses (income):
Interest expense	744	1,438	1,611	2,860
Loss on early extinguishment of debt	0	54	0	414
Other income, net	(5)	(76)	(36)	(158)
Loss before income taxes	(14,427)	(16,512)	(16,017)	(20,900)
Income tax (benefit) expense	(379)	34,758	(201)	31,746
Consolidated net loss	(14,048)	(51,270)	(15,816)	(52,646)
Less: Net income attributable to noncontrolling interest in subsidiary	103	404	424	795
Net loss attributable to common shareholders	$ (14,151)	$ (51,674)	$ (16,240)	$ (53,441)
Net loss per share attributable to common shareholders - Basic and Diluted (in dollars per share)	$ (0.39)	$ (1.44)	$ (0.45)	$ (1.49)
Weighted average common shares outstanding:
Basic and Diluted (in shares)	36,123	35,824	35,998	35,763

SEGMENT DATA - Information on Operating Segments and Reconciliation to Loss From Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	$ 216,779	$ 202,757	$ 426,843	$ 397,928
Contribution income (loss)	20,806	16,438	35,259	30,716
Corporate overhead	13,224	11,439	24,494	23,769
Depreciation and amortization	3,929	3,557	7,225	6,541
Acquisition and integration-related costs	0	299	77	811
Restructuring costs	2,330	137	2,894	1,277
Legal settlement charges	0	1,600	0	1,600
Impairment charges	15,011	14,502	15,011	14,502
Loss from operations	(13,688)	(15,096)	(14,442)	(17,784)
Nurse And Allied Staffing
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	198,098	180,787	386,331	356,424
Contribution income (loss)	20,638	16,111	34,795	30,407
Physician Staffing
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	16,872	18,028	35,053	34,187
Contribution income (loss)	1,219	508	1,850	913
Search
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	1,809	3,942	5,459	7,317
Contribution income (loss)	$ (1,051)	$ (181)	$ (1,386)	$ (604)

CONTINGENCIES	6 Months Ended
CONTINGENCIES	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES Legal Proceedings From time to time, the Company is involved in various litigation, claims, investigations, and other proceedings that arise in the ordinary course of its business. These matters primarily relate to employee-related matters that include individual and collective claims, professional liability, tax, and payroll practices. The Company establishes reserves when available information indicates that a loss is probable and an amount or range of loss can be reasonably estimated. These assessments are performed at least quarterly and are based on the information available to management at the time and involve a significant management judgment to determine the probability and estimated amount of potential losses, if any. Based on the available information considered in its reviews, the Company adjusts its loss contingency accruals and its disclosures as may be required. Actual outcomes or losses may differ materially from those estimated by the Company's current assessments, including available insurance recoveries, which would impact the Company's profitability. Adverse developments in existing litigation claims or legal proceedings involving the Company or new claims could require management to establish or increase litigation reserves or enter into unfavorable settlements or satisfy judgments for monetary damages for amounts in excess of current reserves, which could adversely affect the Company's financial results. The Company believes the outcome of any outstanding loss contingencies as of June 30, 2020 will not have a material adverse effect on its business, financial condition, results of operations or cash flows. In October 2019, the Company received a grand jury subpoena directed to Advantage On Call whose assets were purchased by Cross Country Healthcare, Inc. in 2017. The subpoena appears to relate to an investigation of home healthcare services and healthcare staffing services. The Company is cooperating with the investigation. 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. The expense is included in selling, general and administrative expenses in the Company's condensed consolidated statements of operations and the liability is reflected in sales tax payable within other current liabilities as of June 30, 2020 and December 31, 2019, in its condensed consolidated balance sheets.

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2020	Dec. 31, 2019
Earnout Notes Payable
Related Party Transaction [Line Items]
Notes payable	$ 4.9		$ 4.9		$ 7.3
Cross Country Talent Acquisition Group, LLC
Related Party Transaction [Line Items]
Joint venture, percent ownership	68.00%		68.00%
Revenue from related parties	$ 2.0	$ 6.3	$ 7.7	$ 11.9
Receivable balance with joint venture	0.8		0.8			$ 1.7
Payable balance with joint venture	0.1		0.1			$ 0.5
Chief Executive Officer \| Maximum
Related Party Transaction [Line Items]
Payable balance with joint venture	0.1		0.1
Related party fees	$ 0.1	$ 0.1	$ 0.1	$ 0.1

LEASES (Tables)

6 Months Ended

Jun. 30, 2020

Leases [Abstract]

Supplemental Balance Sheet Information

The table below presents the lease-related assets and liabilities included on the condensed consolidated balance sheets:


Classification on Condensed Consolidated Balance Sheets:	June 30, 2020		December 31, 2019
	(amounts in thousands)
Operating lease right-of-use assets	$	11,553	$	16,964
Operating lease liabilities - current	$	4,883	$	4,878
Operating lease liabilities - non-current	$	16,757	$	19,070


Weighted-average remaining lease term	4.4 years		4.7 years
Weighted average discount rate	6.26	%	6.26	%

Operating Lease Maturity


Years Ending December 31:	(amounts in thousands)
2020	$	2,824
2021	6,175
2022	5,243
2023	4,763
2024	3,390
Thereafter	2,487
Total minimum lease payments	24,882
Less: amount of lease payments representing interest	(3,242)
Present value of future minimum lease payments	21,640
Less: current lease obligations	(4,883)
Non-current lease obligations	$	16,757

Lease Costs

The table below provides information regarding supplemental cash flows:


	Six Months Ended
	June 30,
	2020		2019
	(amounts in thousands)
Supplemental Cash Flow Information:
Cash paid for amounts included in the measurement of operating lease liabilities	$	3,654	$	3,685
Right-of-use assets acquired under operating lease	$	631	$	873

The components of lease expense are as follows:


	Three Months Ended
	June 30,
	2020		2019
	(amounts in thousands)
Amounts Included in Condensed Consolidated Statements of Operations:
Operating lease expense	$	1,407	$	1,698
Short-term lease expense	$	1,451	$	1,949
Variable and other lease costs	$	482	$	659

	Six Months Ended
	June 30,
	2020		2019
	(amounts in thousands)
Amounts Included in Condensed Consolidated Statements of Operations:
Operating lease expense	$	2,930	$	3,392
Short-term lease expense	$	3,296	$	4,108
Variable and other lease costs	$	1,056	$	1,377

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2020

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. Management has assessed various accounting estimates and other matters, including those that require consideration of forecasted financial information, in context of the unknown future impacts of the current global outbreak of Coronavirus (COVID-19) using information that is reasonably available to the Company at the time. 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) legal contingencies; (8) income taxes; and (9) 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. As additional information becomes available to the Company, its future assessment of these estimates, including management's expectations at the time regarding the duration, scope and severity of the pandemic, as well as other factors, could materially and adversely impact the Company's consolidated financial statements in future reporting periods. Actual results could differ from those estimates.

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 primarily include employee termination costs and lease-related exit costs.

Reconciliation of the employee termination costs and lease-related exit costs beginning and ending liability balance is presented below:



	Employee Termination Costs		Lease-Related Exit Costs
	(amounts in thousands)
Balance at January 1, 2020	$	386	$	1,223
Charged to restructuring costs (a)	212		20
Payments	(292)		(76)
Balance at March 31, 2020	306		1,167
Charged to restructuring costs (a)	1,565		535

Payments	(1,096)		(170)
Balance at June 30, 2020	$	775	$	1,532

________________

Recently Adopted Accounting Pronouncements

Effective January 1, 2020, the Company adopted ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, which modifies 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 Company has adopted this guidance prospectively with no material impact on its condensed consolidated financial statements.

Effective January 1, 2020, the Company adopted ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments, which replaces the incurred loss impairment methodology under current GAAP with a methodology that reflects expected credit losses and requires the use of a forward-looking expected credit loss model for accounts receivable, loans, and other financial instruments. The guidance requires a modified retrospective approach through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which it is effective. The Company has adopted this guidance using the modified retrospective approach related to its accounts receivable, resulting in no cumulative adjustment to retained earnings and no material impact on its condensed consolidated financial statements. See Note 3 - Customer Contracts.

COMPREHENSIVE LOSS	6 Months Ended
COMPREHENSIVE LOSS	Jun. 30, 2020
Equity [Abstract]
COMPREHENSIVE LOSS	COMPREHENSIVE LOSS Total comprehensive loss includes net income or loss, foreign currency translation adjustments, and net change in derivative transactions, net of any related deferred taxes and valuation allowance. 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 $1.4 million and $1.3 million at June 30, 2020 and December 31, 2019, respectively. The income tax impact related to components of other comprehensive loss for the three and six months ended June 30, 2020 and 2019 is reflected on the condensed consolidated statements of comprehensive loss. During the three and six months ended June 30, 2019, the Company established a valuation allowance on its deferred tax assets. As a result, the first quarter's tax impact recorded through other comprehensive income was reversed.

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
INCOME TAXES (Details) - USD ($) $ in Millions	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Valuation Allowance [Line Items]
Effective tax rate	2.60%	(210.50%)	1.30%	(151.90%)
Effective tax rate, excluding discrete items	1.30%	14.80%	2.30%	3.80%
Increase in valuation allowance				$ 36.0
Change in deferred tax asset valuation allowance				35.8
Deferred Tax Assets, Other Comprehensive Loss		$ 0.2		$ 0.2
Income taxes receivable	$ 0.3		$ 0.3
Unrecognized tax benefits	0.9		0.9
Unrecognized tax benefits that would impact effective tax rate	6.6		6.6
Gross increase to current year unrecognized tax benefits related to federal and state tax issues			0.7
Domestic Tax Authority
Valuation Allowance [Line Items]
Valuation allowance	$ 39.9		$ 39.9		$ 37.3

DEBT - Notes Payable (Details) - USD ($) $ in Millions	3 Months Ended
DEBT - Notes Payable (Details) - USD ($) $ in Millions	Jun. 30, 2020	Mar. 31, 2020
Debt Instrument [Line Items]
Recognition of earnout payment liability		$ 7.4
Payment for contingent liability		0.1
Earnout Notes Payable
Debt Instrument [Line Items]
Notes payable	$ 4.9	$ 7.3
Interest rate (percent)	2.00%
Notes payable, current	$ 2.4
Notes payable, noncurrent	2.5
Earnout Notes Payable \| Due In Second Quarter 2020
Debt Instrument [Line Items]
Payment for contingent liability	2.4
Earnout Notes Payable \| Due January 31, 2021
Debt Instrument [Line Items]
Notes payable	2.4
Earnout Notes Payable \| Due January 31, 2022
Debt Instrument [Line Items]
Notes payable	$ 2.5

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2020

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


	June 30, 2020		December 31, 2019



	(amounts in thousands)
Financial Assets:
(Level 1)
Deferred compensation asset	$	875	$	830
Financial Liabilities:
(Level 1)
Deferred compensation liability	$	2,065	$	2,216


(Level 3)
Contingent consideration liabilities	$	—	$	7,300

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


	Contingent Consideration
	Liabilities
	2020		2019
	(amounts in thousands)
Balance at beginning of period	$	7,300	$	7,689


Payments	(100)		(100)
Accretion expense	—		247
Valuation adjustment	77		—
Reclassification to other current and long-term liabilities	(7,277)		—
Balance at March 31	—		7,836
Accretion expense	—		253
Balance at June 30	$	—	$	8,089

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:


	June 30, 2020						December 31, 2019
	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Financial Liabilities:			(amounts in thousands)
(Level 2)


Note Payable	$	4,851	$	4,851	$	—	$	—
Senior Secured Asset-Based Loan	$	49,101	$	49,101	$	70,974	$	70,974

SEGMENT DATA - Narrative (Details)	6 Months Ended
SEGMENT DATA - Narrative (Details)	Jun. 30, 2020 segment
Segment Reporting [Abstract]
Number of operating segments	3

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

6 Months Ended

Jun. 30, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Acquired Intangible Assets

The Company had the following acquired intangible assets:


	June 30, 2020										December 31, 2019
	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	$	30,530	$	13,796	$	16,734	$	30,530	$	12,269	$	18,261
Customer relationships	49,246		28,115		21,131		49,758		26,596		23,162
Non-compete agreements	304		181		123		320		161		159
Trade names	4,500		3,487		1,013		4,500		1,125		3,375
Other intangible assets, net	$	84,580	$	45,579	$	39,001	$	85,108	$	40,151	$	44,957

Intangible assets not subject to amortization:
Trade names, indefinite-lived					$	5,900					$	5,900

Estimated Annual Amortization Expense

As of June 30, 2020, estimated annual amortization expense is as follows:


Years Ending December 31:	(amounts in thousands)
2020	$	4,038
2021	6,051
2022	5,977
2023	5,875
2024	5,238
Thereafter	11,822
	$	39,001

Schedule of Goodwill

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


	Nurse And Allied Staffing		Physician Staffing		Search		Total
	(amounts in thousands)
Balances as of December 31, 2019
Aggregate goodwill acquired	$	346,130	$	43,405	$	21,750	$	411,285
Sale of business	—		—		(9,889)		(9,889)
Accumulated impairment loss	(259,732)		(40,598)		—		(300,330)
Goodwill, net of impairment loss	86,398		2,807		11,861		101,066

Changes to aggregate goodwill in 2020
Impairment charges	—		—		(10,142)		(10,142)
Reclassification of API goodwill	24		—		(24)		—

Balances as of June 30, 2020
Aggregate goodwill acquired	346,130		43,405		21,750		411,285

Sale of business	—		—		(9,889)		(9,889)
Accumulated impairment loss	(259,732)		(40,598)		(10,142)		(310,472)
Reclassification of API goodwill	24		—		(24)		—
Goodwill, net of impairment loss	$	86,422	$	2,807	$	1,695	$	90,924

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Loss, net	(Accumulated Deficit) Retained Earnings	Noncontrolling Interest in Subsidiary
Beginning balance (in shares) at Dec. 31, 2018		35,626
Beginning balance at Dec. 31, 2018	$ 218,198	$ 4	$ 303,048	$ (1,462)	$ (84,062)	$ 670
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of share options (in shares)		9
Vesting of restricted stock (in shares)		225
Vesting of restricted stock	(788)		(788)
Equity compensation	1,535		1,535
Foreign currency translation adjustment, net of taxes	72			72
Net change in hedging transaction, net of taxes	(945)			(945)
Distribution to noncontrolling shareholder	(738)					(738)
Net (loss) income	(52,646)				(53,441)	795
Ending balance (in shares) at Jun. 30, 2019		35,860
Ending balance at Jun. 30, 2019	164,688	$ 4	303,795	(2,335)	(137,503)	727
Beginning balance (in shares) at Mar. 31, 2019		35,806
Beginning balance at Mar. 31, 2019	216,010	$ 4	302,802	(1,661)	(85,829)	694
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of share options (in shares)		5
Vesting of restricted stock (in shares)		49
Vesting of restricted stock	(11)		(11)
Equity compensation	1,004		1,004
Foreign currency translation adjustment, net of taxes	19			19
Net change in hedging transaction, net of taxes	(693)			(693)
Distribution to noncontrolling shareholder	(371)					(371)
Net (loss) income	(51,270)				(51,674)	404
Ending balance (in shares) at Jun. 30, 2019		35,860
Ending balance at Jun. 30, 2019	164,688	$ 4	303,795	(2,335)	(137,503)	727
Beginning balance (in shares) at Dec. 31, 2019		35,871
Beginning balance at Dec. 31, 2019	163,500	$ 4	305,643	(1,240)	(141,775)	868
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Vesting of restricted stock (in shares)		304
Vesting of restricted stock	(657)		(657)
Equity compensation	2,999		2,999
Foreign currency translation adjustment, net of taxes	(87)			(87)
Distribution to noncontrolling shareholder	(865)					(865)
Net (loss) income	(15,816)				(16,240)	424
Ending balance (in shares) at Jun. 30, 2020		36,175
Ending balance at Jun. 30, 2020	149,074	$ 4	307,985	(1,327)	(158,015)	427
Beginning balance (in shares) at Mar. 31, 2020		36,092
Beginning balance at Mar. 31, 2020	161,402	$ 4	305,935	(1,318)	(143,864)	645
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Vesting of restricted stock (in shares)		83
Vesting of restricted stock	(22)		(22)
Equity compensation	2,072		2,072
Foreign currency translation adjustment, net of taxes	(9)			(9)
Distribution to noncontrolling shareholder	(321)					(321)
Net (loss) income	(14,048)				(14,151)	103
Ending balance (in shares) at Jun. 30, 2020		36,175
Ending balance at Jun. 30, 2020	$ 149,074	$ 4	$ 307,985	$ (1,327)	$ (158,015)	$ 427

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 4,038
2021	6,051
2022	5,977
2023	5,875
2024	5,238
Thereafter	11,822
Intangible assets subject to amortization, net carrying amount	$ 39,001	$ 44,957

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restructuring Costs (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Restructuring Reserve [Roll Forward]
Charged to restructuring costs	$ 2,330		$ 137	$ 2,894	$ 1,277
Restructuring costs	2,330		$ 137	2,894	$ 1,277
Employee Termination Costs \| 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Beginning balance	306	$ 386		386
Charged to restructuring costs	1,565	212
Payments	(1,096)	(292)
Ending balance	775	306		775
Restructuring costs	1,565	212
Lease-Related Exit Costs \| 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Beginning balance	1,167	1,223		1,223
Charged to restructuring costs	535	20
Payments	(170)	(76)
Ending balance	1,532	1,167		1,532
Restructuring costs	$ 535	$ 20
Legal Entity Reorganization
Restructuring Reserve [Roll Forward]
Charged to restructuring costs				200
Restructuring costs				200
Strategic Reduction of Real Estate Footprint
Restructuring Reserve [Roll Forward]
Charged to restructuring costs				300
Restructuring costs				300
Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Charged to restructuring costs				100
Restructuring costs				$ 100

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Impairment charges	$ 15,011	$ 14,502	$ 15,011	$ 14,502
Weighted average amortization period if not accelerated						7 years 6 months
Impact of accelerated amortization on earnings per share (in dollars per share)	$ 0.04		$ 0.06
Accelerated Amortization
Goodwill [Line Items]
Amortization of intangible assets	$ 1,400		$ 2,100
Accelerated Amortization \| Forecast
Goodwill [Line Items]
Amortization of intangible assets					$ 2,900
Search \| Goodwill
Goodwill [Line Items]
Impairment charges	10,200
Search \| Customer relationships
Goodwill [Line Items]
Impairment charges	$ 300
Nurse And Allied Staffing \| Trade names
Goodwill [Line Items]
Impairment of intangible assets		$ 14,500

COMPREHENSIVE LOSS (Details) - USD ($) $ in Millions	Jun. 30, 2020	Dec. 31, 2019
Equity [Abstract]
Loss on currency fluctuations	$ 1.4	$ 1.3

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 31, 2020	Jun. 30, 2020
Fair Value Measurement [Line Items]
Recognition of earnout payment liability	$ 7.4
Payment for contingent liability	0.1
Earnout Notes Payable
Fair Value Measurement [Line Items]
Notes payable	$ 7.3	$ 4.9
Minimum
Fair Value Measurement [Line Items]
Threshold period, past due for payment of services provided		30 days
Maximum
Fair Value Measurement [Line Items]
Threshold period, past due for payment of services provided		60 days

CUSTOMER CONTRACTS

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

CUSTOMER CONTRACTS


	Three Months ended June 30, 2020
	Nurse And Allied Staffing		Physician Staffing		Search		Total Segments
	(amounts in thousands)
Temporary Staffing Services	$	193,331	$	16,081	$	—	$	209,412
Other Services	4,767		791		1,809		7,367
Total	$	198,098	$	16,872	$	1,809	$	216,779

	Three Months ended June 30, 2019
	Nurse And Allied Staffing		Physician Staffing		Search		Total Segments
	(amounts in thousands)
Temporary Staffing Services	$	177,733	$	16,827	$	—	$	194,560
Other Services	3,054		1,201		3,942		8,197
Total	$	180,787	$	18,028	$	3,942	$	202,757

	Six Months ended June 30, 2020
	Nurse And Allied Staffing		Physician Staffing		Search		Total Segments
	(amounts in thousands)
Temporary Staffing Services	$	378,279	$	33,241	$	—	$	411,520
Other Services	8,052		1,812		5,459		15,323
Total	$	386,331	$	35,053	$	5,459	$	426,843

	Six Months ended June 30, 2019
	Nurse And Allied Staffing		Physician Staffing		Search		Total Segments
	(amounts in thousands)
Temporary Staffing Services	$	350,396	$	31,981	$	—	$	382,377
Other Services	6,028		2,206		7,317		15,551
Total	$	356,424	$	34,187	$	7,317	$	397,928

Accounts Receivable, net

The timing of revenue recognition, billings, and collections results in billed and unbilled accounts receivable from our customers which are classified as accounts receivable on the condensed consolidated balance sheets and are presented net of allowances for doubtful accounts and sales allowances. Estimated revenue for the Company's employees', subcontracted employees', and independent contractors’ time worked but not yet billed at June 30, 2020 and December 31, 2019 totaled $45.0 million and $46.1 million, respectively.

The allowance for doubtful accounts is established for losses expected to be incurred on accounts receivable balances. Accounts receivable are written off against the allowance for doubtful accounts when the Company determines amounts are no longer collectible. Judgment is required in the estimation of the allowance and the Company evaluates the collectability of its accounts receivable and contract assets based on a combination of factors. The Company bases its allowance for doubtful account estimates on its historical write-off experience, current conditions, an analysis of the aging of outstanding receivable and customer payment patterns, and specific reserves for customers in adverse condition adjusted for current expectations for the customers or industry. Based on the information currently available, the Company also considered current expectations of future economic conditions, including the impact of COVID-19, when estimating its allowance for doubtful accounts.

The opening balance of the allowance for doubtful accounts is reconciled to the closing balance for expected credit losses as follows:


Allowance for Doubtful Accounts	(amounts in thousands)
Balance at January 1, 2020	$	2,406
Bad Debt Expense	539
Write-Offs, net of Recoveries	(349)
Balance at March 31, 2020	2,596
Bad Debt Expense	898
Write-Offs, net of Recoveries	(532)
Balance at June 30, 2020	$	2,962

In addition to the allowance for doubtful accounts, the Company maintains a sales allowance for billing-related adjustments which may arise in the ordinary course and adjustments to the reserve are recorded as contra-revenue. The balance of this allowance as of June 30, 2020 and December 31, 2019 was $0.7 million and $0.8 million, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

+ Details

EARNINGS PER SHARE - Components of Numerator and Denominator for Computation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Numerator:
Net loss attributable to common shareholders - Basic and Diluted	$ (14,151)	$ (51,674)	$ (16,240)	$ (53,441)
Denominator:
Weighted average common shares - Basic (shares)	36,123	35,824	35,998	35,763
Effect of diluted shares:
Share-based awards (shares)	0	0	0	0
Weighted average common shares - Diluted (shares)	36,123	35,824	35,998	35,763
Net loss per share attributable to common shareholders - Basic and Diluted (in dollars per share)	$ (0.39)	$ (1.44)	$ (0.45)	$ (1.49)

- Definition

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

+ 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=121641772&loc=SL7669619-108580

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22595-107794

Reference 9: 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=121641772&loc=SL7669625-108580

Reference 10: 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=120311839&loc=d3e8736-108599

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121326447&loc=SL5780133-109256

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

Reference 22: 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=120311839&loc=d3e8933-108599

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794

+ Details

STOCKHOLDERS' EQUITY (Tables)

6 Months Ended

Jun. 30, 2020

Equity [Abstract]

Summary of Restricted Stock Activity

The following table summarizes restricted stock awards and performance stock awards activity issued under the 2017 Plan and the 2020 Plan for the six months ended June 30, 2020:


	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, 2020	996,794	$	8.54	364,557	$	9.66
Granted	829,023	$	6.65	286,415	$	6.74
Vested	(401,902)	$	8.79	—	$	—
Forfeited	(20,570)	$	8.56	(66,185)	$	14.08
Unvested restricted stock awards, June 30, 2020	1,403,345	$	7.06	584,787	$	7.73

EARNINGS PER SHARE

6 Months Ended

Jun. 30, 2020

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									Six Months Ended
			June 30,									June 30,
			2020			2019			2020			2019
	(amounts in thousands, except per share data)




Numerator:



Net loss attributable to common shareholders - Basic and Diluted	$	(14,151)		$	(51,674)		$	(16,240)		$	(53,441)

Denominator:
Weighted average common shares - Basic	36,123			35,824			35,998			35,763
Effect of diluted shares:
Share-based awards (a)	—			—			—			—

Weighted average common shares - Diluted	36,123			35,824			35,998			35,763




Net loss per share attributable to common shareholders - Basic and Diluted	$	(0.39)		$	(1.44)		$	(0.45)		$	(1.49)

________________

(a) Due to the net loss for the three and six months ended June 30, 2020 and 2019, 75,688, 265,304, 117,259, and 107,222 shares, respectively, were excluded from diluted weighted average shares. For the three and six months ended June 30, 2020 and 2019, no tax benefits were assumed for the potentially dilutive shares due to the Company's net operating loss position.

DEBT - 2019 ABL Credit Agreement (Details) - USD ($)			6 Months Ended
DEBT - 2019 ABL Credit Agreement (Details) - USD ($)	Jun. 30, 2020	Oct. 25, 2019	Jun. 30, 2020	Dec. 31, 2019
Line of Credit Facility [Line Items]
Line of credit, carrying amount	$ 49,101,000		$ 49,101,000	$ 70,974,000
Senior Secured Asset-Based Loan
Line of Credit Facility [Line Items]
Line of credit term		5 years
Maximum borrowing capacity	130,000,000.0	$ 120,000,000.0	130,000,000.0
Debt issuance cost	100,000		100,000
Borrowing base, percentage of assets		85.00%
Maximum borrowing capacity, if amended		$ 150,000,000.0
Line of credit, carrying amount	49,100,000		49,100,000
Letters of credit outstanding	19,600,000		19,600,000
Borrowing availability	$ 61,300,000		$ 61,300,000
Weighted average interest rate	2.89%		2.89%	4.23%
Quarterly commitment fee on the average daily unused portion (percent)			0.375%
Senior Secured Asset-Based Loan \| LIBOR
Line of Credit Facility [Line Items]
Interest margin (percent)	2.00%
Senior Secured Asset-Based Loan \| Base Rate
Line of Credit Facility [Line Items]
Interest margin (percent)	1.00%
Senior Secured Asset-Based Loan, Supplemental Activities Lending \| LIBOR
Line of Credit Facility [Line Items]
Interest margin (percent)	4.00%
Senior Secured Asset-Based Loan, Supplemental Activities Lending \| Base Rate
Line of Credit Facility [Line Items]
Interest margin (percent)	3.00%
Swingline Sublimit \| Senior Secured Asset-Based Loan
Line of Credit Facility [Line Items]
Maximum borrowing capacity		15,000,000.0
Standby Letters Of Credit Sublimit \| Senior Secured Asset-Based Loan
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 35,000,000.0