XML 47 R34.htm IDEA: XBRL DOCUMENT v3.5.0.2
ACQUISITIONS (NARRATIVE) (DETAILS) - USD ($)
$ in Thousands
2 Months Ended 3 Months Ended 6 Months Ended 7 Months Ended
Feb. 28, 2014
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2016
Aug. 08, 2014
Business Acquisition [Line Items]                
Valuation Technique on Contingent Consideration             Contingent Consideration - The Company recorded contingent consideration related to the acquisitions of iKnowtion, Sofica and rogenSi. These contingent payables were recognized at fair value using a discounted cash flow approach and a discount rate of 21.0%, 5.0% or 4.6%, respectively. The discount rates vary dependant on the specific risks of each acquisition including the country of operation, the nature of services and complexity of the acquired business, and other similar factors. These measurements were based on significant inputs not observable in the market. The Company will record interest expense each period using the effective interest method until the future value of these contingent payables reaches their expected future value of $4.3 million. Interest expense related to all recorded contingent payables is included in Interest expense in the Consolidated Statements of Comprehensive Income (Loss).  
Contingent Consideration, at fair value   $ 13,450         $ 4,206  
rogenSi [Member]                
Business Acquisition [Line Items]                
Description of Acquired Entity               rogenSi Worldwide PTY, Ltd., a global leadership, change management, sales, performance training and consulting company.
Business Acquisition, Purchase Price Allocation, Assets Acquired (Liabilities Assumed), Net               $ 34,400
Cost of Acquired Entity, Up Front Cash Consideration               18,100
Future Value of Liabilities Incurred From Business Acquisitions               $ 15,300
Valuation Technique on Contingent Consideration               The fair value of the contingent consideration was measured by applying a probability weighted discounted cash flow model based on significant inputs not observable in the market (Level 3 inputs). Key assumptions include a discount rate of 4.6% and expected future value of payments of $15.3 million. The $15.3 million of expected future payments was calculated using a probability weighted EBITDA assessment with the highest probability associated with rogenSi achieving the targeted EBITDA for each earn-out year
Acquisition hold-back payment               $ 1,800
Discount rate               4.60%
Contingent Consideration Arrangements, Basis for Amount               The total contingent consideration possible per the sale and purchase agreement ranges from zero to $17.6 million and the earn-out payments are payable in early 2015, 2016 and 2017, based on July 1, 2014 through December 31, 2014, and full year 2015 and 2016 performance, respectively.
Contingent Consideration, at fair value   9,797         4,206 $ 14,500
Contingent Consideration, at Fair Value, Noncurrent Portion             $ 4,200  
Increase (decrease) in contingent consideration payable   (300) $ 800   $ 500      
Sofica [Member]                
Business Acquisition [Line Items]                
Percentage of Voting Interests Acquired 100.00%              
Description of Acquired Entity Sofica provides customer lifecycle management and other business process services across multiple channels in multiple sites in over 18 languages.              
Business Acquisition, Purchase Price Allocation, Assets Acquired (Liabilities Assumed), Net $ 14,200              
Cost of Acquired Entity, Up Front Cash Consideration 9,400              
Future Value of Liabilities Incurred From Business Acquisitions $ 3,800              
Valuation Technique on Contingent Consideration The fair value of the contingent consideration was measured based on significant inputs not observable in the market (Level 3 inputs). Key assumptions include a discount rate of 5.0% and expected future value of payments of $4.0 million. The $4.0 million of expected future payments was calculated using a probability weighted EBITDA assessment with the highest probability associated with Sofica achieving the targeted EBITDA for each earn-out year.              
Acquisition hold-back payment $ 1,000              
Discount rate 5.00%              
Contingent Consideration Arrangements, Basis for Amount . The total contingent consideration possible per the stock purchase agreement ranged from zero to $7.5 million. Additionally, the purchase price included a $1.0 million hold-back payment for contingencies, as defined in the stock purchase agreement, which was paid in the first quarter of 2016.              
Contingent Consideration, at fair value $ 4,000 $ 3,153            
Increase (decrease) in contingent consideration payable       $ 500 $ 600 $ 1,800