OVERVIEW AND BASIS OF PRESENTATION (Tables)

12 Months Ended

Dec. 31, 2018

OVERVIEW AND BASIS OF PRESENTATION [Abstract]

Schedule of property, plant and equipment useful lives

Depreciation and amortization are computed on the straight-line method based on the following estimated useful lives:

Building	30 years
Computer equipment and software	3 to 7 years
Telephone equipment	4 to 7 years
Furniture and fixtures	5 years
Leasehold improvements	Lesser of economic useful life (typically 10 years) or original lease term
Other	3 to 7 years

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

The Company recorded a net reduction to opening retained earnings of $10.0 million, net of tax, as of January 1, 2018 due to the cumulative impact of adopting ASC 606, summarized as follows (in thousands):

	December 31,		Adjustments Due to		January 1,
	2017		ASU 2014-09		2018
Balance Sheet
Assets
Prepaids and other current assets	$	63,971	$	10,797	$	74,768
Deferred tax assets		12,012		4,006		16,018
Liabilities
Deferred revenue	$	21,650	$	24,785	$	46,435
Equity
Retained earnings	$	721,664	$	(9,982)	$	711,682

The ASC 606 adjustments pertain to the timing of revenue recognition associated with upfront training fees on certain contracts. Revenues and associated costs for reporting periods beginning after January 1, 2018 are recognized and presented in compliance with the provisions of ASC 606. Consistent with the modified retrospective method of adoption, the Company has not adjusted prior period amounts which continue to be reported in accordance with the Company’s historic revenue accounting policy and principles.

In accordance with the new revenue standard requirements, the disclosure of the impact of adoption on the Company’s consolidated income statement and balance sheet was as follows (in thousands):

	Year Ended  December 31, 2018
			Balances
			Without
			Adoption of		Effect of Change
	As reported		ASC 606		Higher/(Lower)
Statements of Comprehensive Income
Revenue	$	1,509,171	$	1,500,171	$	9,000
Cost of services		1,157,927		1,153,299		4,628
Provision for income taxes		16,483		15,215		1,268
Net income	$	39,755	$	36,651	$	3,104

	As of December 31, 2018
			Balances
			Without
			Adoption of		Effect of Change
	As reported		ASC 606		Higher/(Lower)
Balance Sheet
Assets
Prepaids and other current assets	$	88,487	$	82,319	$	6,168
Deferred tax assets		15,523		12,708		2,815
Liabilities
Deferred revenue	$	44,926	$	29,140	$	15,786
Equity
Retained earnings	$	725,551	$	732,354	$	(6,803)