10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 10-Q

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2014

OR

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from                      to                     

Commission File Number 001-35846

West Corporation

(Exact name of registrant as specified in its charter)

DELAWARE	47-0777362
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)
11808 Miracle Hills Drive, Omaha, Nebraska	68154
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (402) 963-1200

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes  x    No  ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).    Yes  x     No  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	x	Smaller reporting company	¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  ¨    No   x

At July 29, 2014, 84,033,925 shares of the registrant’s common stock were outstanding.

INDEX

	Page No.
PART I. FINANCIAL INFORMATION		3
Item 1. Financial Statements (Unaudited)		3
Report of Independent Registered Public Accounting Firm		3
Condensed Consolidated Statements of Operations - Three and Six Months Ended June 30, 2014 and 2013		4
Condensed Consolidated Statements of Comprehensive Income - Three and Six Months Ended June  30, 2014 and 2013		5
Condensed Consolidated Balance Sheets - June 30, 2014 and December 31, 2013		6
Condensed Consolidated Statements of Cash Flows - Six Months Ended June 30, 2014 and 2013		7
Condensed Consolidated Statements of Stockholders’ Deficit - Six Months Ended June 30, 2014 and 2013		8
Notes to Condensed Consolidated Financial Statements		9
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations		38
Item 3. Quantitative and Qualitative Disclosures About Market Risk		55
Item 4. Controls and Procedures		56
PART II. OTHER INFORMATION		57
Item 1. Legal Proceedings		57
Item 1A. Risk Factors		57
Item 6. Exhibits		57
SIGNATURES		59
EXHIBIT INDEX		60

In this report, “West,” the “Company”, “we,” “us” and “our” refers to West Corporation and subsidiaries.

2

PART I. FINANCIAL INFORMATION

Item 1. Financial Statements (Unaudited)

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of

West Corporation and subsidiaries

Omaha, Nebraska

We have reviewed the accompanying condensed consolidated balance sheet of West Corporation and subsidiaries (the “Company”) as of June 30, 2014, and the related condensed consolidated statements of operations and comprehensive income for the three-month and six-month periods ended June 30, 2014 and 2013, and of stockholder’s deficit and of cash flows for the six-month periods ended June 30, 2014 and 2013. These interim financial statements are the responsibility of the Company’s management.

We conducted our reviews in accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States), the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our reviews, we are not aware of any material modifications that should be made to such condensed consolidated interim financial statements for them to be in conformity with accounting principles generally accepted in the United States of America.

We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated balance sheet of West Corporation and subsidiaries as of December 31, 2013, and the related consolidated statements of operations, comprehensive income, stockholders’ deficit, and cash flows for the year then ended (not presented herein); and in our report dated February 20, 2014 (June 17, 2014 as to notes 1, 3, and 16), we expressed an unqualified opinion on those consolidated financial statements. In our opinion, the information set forth in the accompanying condensed consolidated balance sheet as of December 31, 2013 is fairly stated, in all material respects, in relation to the consolidated balance sheet from which it has been derived.

/s/ Deloitte & Touche LLP

Omaha, Nebraska

August 5, 2014

3

WEST CORPORATION

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(AMOUNTS IN THOUSANDS, EXCEPT PER SHARE AMOUNTS)

(UNAUDITED)

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2014			2013			2014			2013
REVENUE	$	691,063		$	672,695		$	1,367,215		$	1,332,919
COST OF SERVICES		330,368			311,939			647,050			621,006
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		238,781			226,018			476,394			483,885
OPERATING INCOME		121,914			134,738			243,771			228,028
OTHER INCOME (EXPENSE):
Interest expense, net of interest income of $43, $100, $187 and $164		(48,351	)		(57,190	)		(97,317	)		(130,068	)
Subordinated debt call premium and accelerated amortization of deferred financing costs		—			(6,603	)		—			(23,105	)
Other		2,395			(1,077	)		3,107			(99	)
Other expense		(45,956	)		(64,870	)		(94,210	)		(153,272	)
INCOME BEFORE INCOME TAX EXPENSE		75,958			69,868			149,561			74,756
INCOME TAX EXPENSE		28,199			26,200			55,524			28,033
NET INCOME	$	47,759		$	43,668		$	94,037		$	46,723
EARNINGS PER COMMON SHARE:
Basic Common	$	0.57		$	0.52		$	1.12		$	0.63
Diluted Common	$	0.56		$	0.51		$	1.10		$	0.62
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:
Basic		83,953			83,524			83,879			73,716
Diluted		85,398			84,943			85,312			75,151
DIVIDENDS DECLARED:
Dividends declared per share	$	0.225		$	0.225		$	0.45		$	0.225

The accompanying notes are an integral part of these condensed consolidated financial statements (unaudited).

4

WEST CORPORATION

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(AMOUNTS IN THOUSANDS)

(UNAUDITED)

	Three Months Ended					Six Months Ended
	June 30,					June 30,
	2014		2013			2014		2013
Net income	$	47,759	$	43,668		$	94,037	$	46,723
Foreign currency translation adjustments, net of tax of $(1,767), $(849), $(418) and $3,250		2,993		1,385			708		(5,303	)
Reclassification of a cash flow hedge into earnings, net of tax of $0, $690, $0 and $1,349		—		(1,125	)		—		(2,201	)
Unrealized gain on cash flow hedges, net of tax of $0, $(1,157), $0 and $(2,444)		—		1,887			—		3,987
Comprehensive income	$	50,752	$	45,815		$	94,745	$	43,206

The accompanying notes are an integral part of these condensed consolidated financial statements (unaudited).

5

WEST CORPORATION

CONDENSED CONSOLIDATED BALANCE SHEETS

(AMOUNTS IN THOUSANDS)

(UNAUDITED)

	June 30,			December 31,
	2014			2013
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	159,701		$	230,041
Trust and restricted cash		22,549			21,679
Accounts receivable, net of allowance of $8,793 and $9,809		467,938			450,189
Deferred income taxes receivable		3,401			—
Prepaid assets		58,644			36,032
Deferred expenses		60,333			53,633
Other current assets		26,097			29,996
Total current assets		798,663			821,570
PROPERTY AND EQUIPMENT:
Property and equipment		1,339,984			1,280,420
Accumulated depreciation and amortization		(964,622	)		(915,655	)
Total property and equipment, net		375,362			364,765
GOODWILL		2,037,730			1,823,921
INTANGIBLE ASSETS, net of accumulated amortization of $554,338 and $528,936		401,179			231,441
OTHER ASSETS		263,019			244,567
TOTAL ASSETS	$	3,875,953		$	3,486,264
LIABILITIES AND STOCKHOLDERS’ DEFICIT
CURRENT LIABILITIES:
Accounts payable	$	101,380		$	82,678
Deferred revenue		125,863			113,405
Accrued expenses		283,318			249,682
Current maturities of long-term debt		23,754			11,877
Total current liabilities		534,315			457,642
LONG-TERM OBLIGATIONS, less current maturities		3,686,593			3,513,470
DEFERRED INCOME TAXES		153,859			112,476
OTHER LONG-TERM LIABILITIES		173,926			142,848
Total liabilities		4,548,693			4,226,436
COMMITMENTS AND CONTINGENCIES (Note 12)
STOCKHOLDERS’ DEFICIT
Common stock $0.001 par value 475,000 shares authorized, 84,059 and 83,745 shares issued and 83,967 and 83,653 shares outstanding, respectively		84			84
Additional paid-in capital		2,142,886			2,132,441
Retained deficit		(2,798,910	)		(2,855,189	)
Accumulated other comprehensive loss		(11,492	)		(12,200	)
Treasury stock at cost (92 shares for both periods)		(5,308	)		(5,308	)
Total stockholders’ deficit		(672,740	)		(740,172	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	3,875,953		$	3,486,264

The accompanying notes are an integral part of these condensed consolidated financial statements (unaudited).

6

WEST CORPORATION

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(AMOUNTS IN THOUSANDS)

(UNAUDITED)

	Six Months Ended
	June 30,
	2014			2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	94,037		$	46,723
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation		59,018			55,777
Amortization		32,092			33,003
Provision for share based compensation		6,204			5,050
Deferred income tax (benefit) expense		(9,549	)		9,007
Amortization of deferred financing costs		9,754			15,781
Other		6			38
Changes in operating assets and liabilities, net of business acquisitions:
Accounts receivable		(16,456	)		8,922
Other assets		(50,188	)		(18,562	)
Accounts payable		22,354			(4,196	)
Accrued wages and benefits		(2,887	)		8,344
Accrued interest payable		(3,054	)		17,252
Income tax payable		18,021			(4,731	)
Accrued expenses and other liabilities		42,477			21,256
Net cash flows from operating activities		201,829			193,664
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions		(341,925	)		(13	)
Purchases of property and equipment		(75,434	)		(59,527	)
Other		(870	)		(1,462	)
Net cash flows used in investing activities		(418,229	)		(61,002	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments on subordinated notes		—			(450,000	)
Proceeds from initial public offering, net of offering costs		—			398,271
Proceeds from revolving credit facilities		185,000			85,000
Payments on revolving credit facilities		—			(50,000	)
Payments of deferred financing and other debt related costs		(5,981	)		(30,222	)
Call premium paid on subordinated notes		—			(16,502	)
Principal repayments on long-term obligations		—			(12,088	)
Proceeds from stock options exercised and ESPP shares issued including excess tax benefits		3,533			873
Dividends paid		(37,815	)		(19,016	)
Other		—			(9	)
Net cash flows from (used in) financing activities		144,737			(93,693	)
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		1,323			(3,700	)
NET CHANGE IN CASH AND CASH EQUIVALENTS		(70,340	)		35,269
CASH AND CASH EQUIVALENTS, Beginning of period		230,041			179,111
CASH AND CASH EQUIVALENTS, End of period	$	159,701		$	214,380
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	$	89,799		$	136,508
Cash paid during the period for income taxes, net of refunds of $2,614 and $2,494	$	47,119		$	21,536
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING ACTIVITIES:
Accrued obligations for the purchase of property and equipment	$	10,316		$	7,636

The accompanying notes are an integral part of these condensed consolidated financial statements (unaudited).

7

WEST CORPORATION

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

(AMOUNTS IN THOUSANDS, EXCEPT SHARES)

(UNAUDITED)

												Accumulated
			Additional									Other			Total
	Common		Paid - in			Retained			Treasury			Comprehensive			Stockholders’
	Stock		Capital			Deficit			Stock			Loss			Deficit
BALANCE, January 1, 2014	$	84	$	2,132,441		$	(2,855,189	)	$	(5,308	)	$	(12,200	)	$	(740,172	)
Net income							94,037									94,037
Dividends declared (cash dividend/$0.45 per share)							(37,758	)								(37,758	)
Other comprehensive income, net of tax of $(418) (Note 10)													708			708
Executive Deferred Compensation Plan activity (59,260 shares issued)				1,358												1,358
Shares issued from the Employee Stock Purchase Plan (153,375 shares)				3,236												3,236
Stock options exercised including related tax benefits (88,639 shares)				786												786
Share based compensation				5,065												5,065
BALANCE, June 30, 2014	$	84	$	2,142,886		$	(2,798,910	)	$	(5,308	)	$	(11,492	)	$	(672,740	)
BALANCE, January 1, 2013	$	62	$	1,720,639		$	(2,941,948	)	$	(5,308	)	$	(23,131	)	$	(1,249,686	)
Net income							46,723									46,723
Dividends declared (cash dividend/$0.225 per share)							(18,802	)								(18,802	)
Other comprehensive loss, net of tax of $2,155 (Note 10)													(3,517	)		(3,517	)
Executive Deferred Compensation Plan activity (59,339 shares issued)				2,295												2,295
Issuance of common stock in connection with our initial public offering (21,725,000 shares)		21		401,012												401,033
Initial public offering costs				(2,860	)											(2,860	)
Stock options exercised including related tax benefits (135,851 shares)		1		1,618												1,619
Share based compensation				3,722												3,722
BALANCE, June 30, 2013	$	84	$	2,126,426		$	(2,914,027	)	$	(5,308	)	$	(26,648	)	$	(819,473	)

The accompanying notes are an integral part of these condensed consolidated financial statements (unaudited).

8

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

1. ORGANIZATION, CONSOLIDATION AND PRESENTATION OF FINANCIAL STATEMENTS

Business Description: West Corporation (the “Company” or “West”) is a leading provider of technology-enabled communication services. “We,” “us” and “our” also refer to West and its consolidated subsidiaries, as applicable. We offer a broad range of communication and network infrastructure solutions that help manage or support essential communications. Our services include conferencing and collaboration, public safety services, Internet Protocol (“IP”) communications, interactive services such as automated notifications, large-scale agent services and telecom services. The scale and processing capacity of our proprietary technology platforms, combined with our expertise in managing voice and data transactions, enable us to provide reliable, high-quality, mission-critical communications designed to maximize return on investment for our clients. Our clients include Fortune 1000 companies, along with small and medium enterprises in a variety of industries, including telecommunications, retail, financial services, public safety, technology and healthcare. We have sales and operations in the United States, Canada, Europe, the Middle East, Asia-Pacific, Latin America and South America.

We operate in two reportable segments:

• Unified Communications, including conferencing and collaboration, IP communications and interactive services; and

• Communication Services, including public safety services, telecom services and agent services.

Effective January 1, 2014, we implemented a revised organizational structure which our Chief Executive Officer utilizes for making strategic and operational decisions and allocating resources. Under the revised organizational structure, automated call processing services management and operations haves been moved from the Communication Services segment to the Unified Communications segment and have been combined with alerts and notifications to form interactive services. Beginning in the first quarter of 2014, all prior period comparative information has been recast to reflect this change as if it had taken place in all periods presented.

Unified Communications

— Conferencing & Collaboration. Operating under the InterCall^® brand, we are the largest conferencing services provider in the world based on conferencing revenue, according to Wainhouse Research. During the six months ended June 30, 2014, we managed approximately 80 million conference calls, an 8% percent increase over the same period in 2013. We provide our clients with an integrated global suite of meeting services. InterCall also offers multimedia event services designed to give our clients the ability to create, manage, distribute and reuse content internally and externally. Through a combination of proprietary products and strategic partnerships, our clients have the tools to support diverse internal and external multimedia requirements.

— IP Communications. We provide our clients with enterprise class IP communications solutions enabled by our technology. We offer hosted IP-private branch exchange (“PBX”) and enterprise call management, hosted and managed multiprotocol label switching (“MPLS”) network solutions, unified communications partner solution portfolio services, cloud-based security services and professional services and systems integration expertise.

— Interactive Services. We help our clients automate, navigate and solve their communication challenges across the customer lifecycle. We design, integrate, deliver and manage applications, services, platforms and networks that aim to improve the customer experience and drive efficiencies for our clients. Our technology uses an omni-channel approach that brings together voice, text, email, push notification, fax, video, web, social media, hosted contact center and mobile to create an automated customer experience across channels. In 2013, our interactive voice response (“IVR”), hosted contact center, and alerts and notifications platforms received and delivered 2.8 billion calls and data messages on behalf of our clients.

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WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Communication Services

— Public Safety Services. We believe we are one of the largest providers of public safety services, based on the number of 9-1-1 calls that we and other participants in the industry facilitate. Our services are critical in facilitating public safety agencies’ ability to receive emergency calls from citizens.

— Telecom Services. Our telecom services support the merging of traditional telecom, mobile and IP technologies to service providers and enterprises. We are a leading provider of local and national tandem switching services to carriers throughout the United States. We leverage our proprietary customer traffic information system, sophisticated call routing and control facility to provide tandem interconnection services to the competitive marketplace, including wireless, wire-line, cable telecom and Voice over Internet Protocol (“VoIP”) companies.

— Agent Services. We provide our clients with large-scale agent services. We target opportunities that allow our agent services to be a part of larger strategic client engagements and with clients for whom these services can add value. We believe that we are known in the industry as a premium provider of these services. We offer a flexible model that includes on-shore, off-shore and home-based agent capabilities to fit our clients’ needs. With the acquisition of Health Advocate, Inc (“Health Advocate”) on June 13, 2014, we expanded our Agent Service presence in the healthcare industry.

Basis of Consolidation—The unaudited condensed consolidated financial statements include the accounts of West and its wholly-owned subsidiaries and reflect all adjustments (all of which are normal recurring adjustments) which are, in the opinion of management, necessary for a fair presentation of the financial position, operating results, and cash flows for the interim periods. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto, contained in our Annual Report on Form 10-K for the year ended December 31, 2013. All intercompany balances and transactions have been eliminated. Our results for the three and six months ended June 30, 2014 are not necessarily indicative of what our results will be for other interim periods or for the full fiscal year.

Use of Estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition—Conferencing services are generally billed and revenue recognized on a per participant minute basis. Web collaboration services are generally billed and revenue recognized on a per participant minute basis or, in the case of operating license arrangements, generally billed in advance and revenue recognized ratably over the service life period. IP communications services are generally billed and revenue recognized on a per seat basis. Interactive services are generally billed, and revenue recognized, on a per call, per message or per minute basis, or ratably over the contract term. We also charge clients for additional features, such as conference call recording, transcription services or professional services. Public safety services revenue is generated primarily from monthly fees based on the number of billing telephone numbers and cell towers covered under contract. In addition, product sales and installations are generally recognized upon completion of the installation and client acceptance of a fully functional system or, for contracts that are completed in stages, recognized upon completion of such stages and client acceptance. Contracts for annual recurring services such as support and maintenance agreements are generally billed in advance and are recognized as revenue ratably (on a monthly basis) over the contractual periods.

10

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Revenue for telecom services is recognized in the period the service is provided and when collection is reasonably assured. These telecom services are primarily comprised of switched access charges for toll-free origination services, which are paid primarily by interexchange carriers.

Agent services revenue is generated in the month that services are performed, and services are generally billed based on call duration, hours of input, number of calls or a contingent basis. Revenue for contingent collection services and overpayment identification and recovery services is recognized in the month collection payments are received based upon a percentage of cash collected or other agreed upon contractual parameters. Revenue for health advocacy services is based on Per Employee Per Month (“PEPM”) fees charged under prepayment agreements for services and is recognized as revenue for the periods billed. Fees for future service periods are deferred until the service is performed.

Dividend—We funded the dividends paid in 2013 and the first six months of 2014 with cash generated by our operations, and we anticipate funding future dividends with cash generated by our operations. The declaration and payment of all future dividends, if any, will be at the sole discretion of our Board of Directors. On each of February 20, 2014 and May 15, 2014, we paid a $0.225 per common share quarterly dividend. The total dividend paid was approximately $18.9 million to shareholders of record as of the close of business on February 10, 2014 and May 5, 2014, respectively, for a total of $37.8 million.

Recent Accounting Pronouncements—In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers” (Topic 606) (“ASU 2014-09”). ASU 2014-09 is a comprehensive new revenue recognition model requiring a company to recognize revenue to depict the transfer of goods or services to a customer at an amount reflecting the consideration it expects to receive in exchange for those goods or services. In adopting ASU 2014-09, companies may use either a full retrospective or a modified retrospective approach. ASU 2014-09 is effective for the first interim period within annual reporting periods beginning after December 15, 2016, and early adoption is not permitted. The Company will adopt ASU 2014-09 during the first quarter of fiscal 2017. We are still assessing the impact on the Company’s consolidated condensed financial statements.

2. ACQUISITIONS

SchoolMessenger

On April 21, 2014, we acquired Reliance Holding, Inc., doing business through its wholly owned subsidiary Reliance Communications, LLC as SchoolMessenger (“SchoolMessenger”), a leading provider of notification and mobile communication solutions for the K-12 education market. The purchase price was approximately $76.5 million and was funded by cash on hand.

In the preliminary purchase price allocation, goodwill of $51.5 million, not deductible for tax purposes, and finite-lived intangible assets of $40.1 million were recorded. The acquisition was integrated into our Unified Communications segment, within interactive services, to expand our interactive services into an adjacent market, the education vertical.

11

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date for SchoolMessenger. The finite-lived intangible assets are comprised of trade names, technology, non-competition agreements and customer relationships.

(Amounts in thousands)	April 21, 2014
Working Capital	$	(9,764	)
Property and equipment		1,574
Intangible assets		40,145
Goodwill		51,536
Total assets acquired		83,491
Non-current deferred taxes		4,789
Long-term liabilities		2,157
Total liabilities assumed		6,946
Net assets acquired	$	76,545

Heath Advocate

On June 13, 2014, we acquired Health Advocate, Inc. (“Health Advocate”), a leading provider of healthcare advocacy services. The purchase price was approximately $265.4 million and was funded by cash on hand and use of our revolving trade accounts receivable financing facility.

Health Advocate estimates it serves over 40 million Americans through more than 10,000 client relationships, including many of the nation’s largest employers, by helping members personally navigate healthcare and insurance-related issues, saving them time and money. Health Advocate leverages the power of pricing transparency and personalized health communications to help members make better informed decisions and get more value out of the healthcare system. Additional services include wellness coaching, employee assistant programs (EAPs), a nurse line, biometrics screenings and chronic care solutions. Health Advocate’s technology platform combined with clinical and health plan and claims billing experts can support consumers with a wide range of healthcare or health insurance issues.

In the preliminary purchase price allocation, goodwill of $163.4 million, not deductible for tax purposes, and finite-lived intangible assets of $150.2 million were recorded. The acquisition was integrated into our Communication Services, within agent services, to expand our services in the healthcare industry. Further, Health Advocate’s strong competitive position in the health advocacy market and Health Advocate’s suite of consumer focused services and health solutions provides cross-selling opportunities with our existing healthcare client base.

The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date for Health Advocate. The finite-lived intangible assets are comprised of trade names, technology, non-competition agreements and customer relationships.

12

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

(Amounts in thousands)	June 13, 2014
Working Capital	$	(2,620	)
Property and equipment		6,055
Other assets, net		72
Intangible assets		150,190
Goodwill		163,395
Total assets acquired		317,092
Non-current deferred taxes		40,331
Long-term liabilities		11,400
Total liabilities assumed		51,731
Net assets acquired	$	265,361

Pro forma

Assuming the acquisitions of SchoolMessenger and Health Advocate occurred as of the beginning of the periods presented, our unaudited pro forma results of operations for the three and six months ended June 30, 2014 and 2013 would have been, in thousands (except per share amounts), as follows:

	Three months ended June 30,				Six months ended June 30,
	2014		2013		2014		2013
Revenue	$	710,059	$	699,497	$	1,414,549	$	1,386,258
Net Income	$	48,227	$	41,754	$	89,933	$	41,944
Earnings per share—basic	$	0.57	$	0.50	$	1.07	$	0.57
Earnings per share—diluted	$	0.56	$	0.49	$	1.05	$	0.56

The pro forma results above are not necessarily indicative of the operating results that would have actually occurred if the acquisitions had been in effect on the date indicated, nor are they necessarily indicative of future results of the combined company.

Revenue attributable to SchoolMessenger and Health Advocate from their acquisition dates to June 30, 2014, was $4.7 million and $4.1 million, respectively. Net income attributable to these two acquisitions from their acquisition dates was not significant.

Acquisition costs for the three months ended June 30, 2014 and 2013 were $1.4 million and $0.3 million, respectively, and are included in selling, general and administrative expenses. Acquisition costs for the six months ended June 30, 2014 and 2013 were $1.7 million and $0.8 million, respectively, and are included in selling, general and administrative expenses.

13

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

3. GOODWILL AND OTHER INTANGIBLE ASSETS

The following table presents the activity in goodwill by reporting segment, in thousands, for the six months ended June 30, 2014 and for the year ended December 31, 2013:

	Unified			Communication
	Communications			Services		Consolidated
Balance at January 1, 2014	$	1,001,442		$	822,479	$	1,823,921
Foreign currency translation adjustment		(896	)		—		(896	)
Acquisitions		51,536			163,395		214,931
Acquisition accounting adjustments		(226	)		—		(226	)
Balance at June 30, 2014	$	1,051,856		$	985,874	$	2,037,730
Balance at January 1, 2013	$	994,372		$	822,479	$	1,816,851
Foreign currency translation adjustment		7,070			—		7,070
Balance at December 31, 2013	$	1,001,442		$	822,479	$	1,823,921

The following table presents the gross carrying amount and accumulated impairment charge of goodwill, in thousands:

	As of
	June 30, 2014			December 31, 2013
Gross carrying amount	$	2,075,405		$	1,861,596
Accumulated impairment (1)		(37,675	)		(37,675	)
Net carrying amount	$	2,037,730		$	1,823,921

(1) The impairment was recorded in 2010.

The excess of the acquisition costs over the fair value of the assets acquired and liabilities assumed for the purchase of SchoolMessenger and Health Advocate were assigned to goodwill based on preliminary estimates. We are in the process of completing the acquisition accounting for certain intangible assets and liabilities. The process of completing the acquisition accounting involves numerous time consuming steps for information gathering, verification and review. We expect to finalize this process within twelve months following the respective acquisition dates.

14

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Other intangible assets

Below is a summary of the major intangible assets and weighted average amortization periods (in years) for each identifiable intangible asset, in thousands:

								Weighted
	As of June 30, 2014							Average
	Acquired		Accumulated			Net Intangible		Amortization
Intangible assets	Cost		Amortization			Assets		Period (Years)
Customer lists	$	656,296	$	(437,993	)	$	218,303		10.7
Technology & Patents		167,981		(79,099	)		88,882		9.5
Trade names (indefinite-lived)		37,710		—			37,710		Not applicable
Trade names (finite-lived)		68,647		(22,525	)		46,122		11.3
Other intangible assets		24,883		(14,721	)		10,162		4.2
Total	$	955,517	$	(554,338	)	$	401,179		9.9
								Weighted
	As of December 31, 2013							Average
	Acquired		Accumulated			Net Intangible		Amortization
Intangible assets	Cost		Amortization			Assets		Period (Years)
Customer lists	$	547,860	$	(422,367	)	$	125,493		9.5
Technology & Patents		122,099		(72,549	)		49,550		8.7
Trade names (indefinite-lived)		47,110		—			47,110		Not applicable
Trade names (finite-lived)		27,414		(20,389	)		7,025		4.3
Other intangible assets		15,894		(13,631	)		2,263		4.3
Total	$	760,377	$	(528,936	)	$	231,441		8.4

Amortization expense for finite-lived intangible assets was $13.9 million and $13.9 million for the three months ended June 30, 2014 and 2013, respectively, and $26.2 million and $27.9 million for the six months ended June 30, 2014 and 2013, respectively. Estimated amortization expense for the intangible assets noted above for the entire year of 2014 and the next five years is as follows:

2014	$	60.5 million
2015	$	60.7 million
2016	$	48.7 million
2017	$	39.9 million
2018	$	35.3 million
2019	$	31.8 million

4. ACCRUED EXPENSES

Accrued expenses, in thousands, consisted of the following as of:

	June 30,		December 31,
	2014		2013
Accrued wages	$	64,629	$	61,945
Accrued phone		56,475		48,201
Interest payable		45,738		48,793
Accrued other taxes (non-income related)		42,372		42,022
Income taxes payable		21,411		5,922
Accrued licensing fees		7,343		923
Acquisition obligation		6,115		—
Accrued lease expense		4,790		3,204
Accrued employee benefit costs		3,975		5,992
Deferred income tax		—		7,697
Other accrued expenses		30,470		24,983
	$	283,318	$	249,682

15

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

5. LONG-TERM OBLIGATIONS

Long-term debt is carried at amortized cost. Long-term obligations, in thousands, consisted of the following as of:

	June 30,			December 31,
	2014			2013
Senior Secured Term Loan Facility, due 2016	$	312,097		$	312,097
Senior Secured Term Loan Facility, due 2018		2,063,250			2,063,250
Accounts Receivable Securitization, due 2018		185,000			—
8 5/8% Senior Notes, due 2018		500,000			500,000
7 7/8% Senior Notes, due 2019		650,000			650,000
		3,710,347			3,525,347
Less: current maturities		(23,754	)		(11,877	)
Long-term obligations	$	3,686,593		$	3,513,470

Senior Secured Term Loan Facility and Senior Secured Revolving Credit Facility.

On January 24, 2014, we modified our senior secured term loan facilities (“Senior Secured Credit Facilities”) by entering into Amendment No. 4 to the Amended and Restated Credit Agreement (the “Credit Agreement”) among West Corporation, certain of our domestic subsidiaries, Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent, and the various lenders party thereto (the “Fourth Amendment). The Fourth Amendment provided for a 25 basis point reduction in the applicable LIBOR interest rate margins and a 25 basis point reduction in the LIBOR interest rate floors of all term loans. As of June 30, 2014, the interest rate margins applicable to the term loans due June 30, 2018 were 2.50% for LIBOR rate loans and 1.50% for base rate loans, and the interest rate margins applicable to the term loans due July 15, 2016 were 2.0% for LIBOR rate loans and 1.0% for base rate loans. The Fourth Amendment also provides for interest rate floors applicable to the term loans. The interest rate floors effective June 30, 2014 were 0.75% for LIBOR rate loans and 1.75% for base rate loans.

In connection with the Fourth Amendment, we incurred refinancing expenses of approximately $5.8 million, which will be amortized into interest expense over the remaining life of the Amended Credit Agreement.

At June 30, 2014, we were in compliance with our financial debt covenants.

On July 1, 2014, the Company, Wells Fargo, as administrative agent, and the various lenders party thereto further modified our Senior Secured Credit Facilities by entering into Amendment No. 5 to Amended and Restated Credit Agreement (the “Fifth Amendment”, and the Credit Agreement, as previously amended and further amended by the Fifth Amendment, the “Amended Credit Agreement”). The Fifth Amendment provided for:

• a new delayed draw term loan A facility (the “TLA”) to be made available, in a single borrowing, at any time on or before December 31, 2014 in the form of TLA loans having terms substantially similar to the existing term loans under our Senior Secured Credit Facilities, except with respect to pricing, amortization and maturity, in an aggregate principal amount of $350.0 million. The TLA matures July 1, 2019. The proceeds of the TLA will be used at our option (i) to prepay in part Senior Secured Term Loan Facilities due in 2016 and 2018 and pay accrued but unpaid interest thereon, (ii) to redeem any of our 7.875% Senior Notes due 2019, (iii) for working capital and general corporate purposes and (iv) to pay fees and expenses incurred in connection with the TLA;

16

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

• annual amortization (payable in quarterly installments) in respect of the TLA at a 2.5% annual rate in the year ending June 30, 2015, a 5.0% annual rate in the year ending June 30, 2016, a 7.5% annual rate in the year ending June 30, 2017 and a 10.0% annual rate thereafter until the maturity date, at which point all remaining amounts outstanding under the TLA shall become due and payable;

• an interest rate margin applicable to the TLA that is based on the Company’s total leverage ratio and ranges from 1.50% to 2.25% for LIBOR rate loans and from 0.50% to 1.25% for base rate loans;

• a senior secured revolving credit facility (the “Senior Secured Revolving Credit Facility”) to be made available under the Amended Credit Agreement in replacement of, and in the form of revolving credit loans having terms substantially similar to, the existing senior secured revolving credit facility under our Credit Agreement (except with respect to pricing and maturity), in an aggregate principal amount of $300.0 million that matures July 1, 2019; and

• an interest rate margin applicable to the Senior Secured Revolving Credit Facility that is based on the Company’s total leverage ratio and ranges from 1.50% to 2.25% for LIBOR rate loans and from 0.50% to 1.25% for base rate loans.

2022 Senior Notes

On July 1, 2014, we issued $1.0 billion aggregate principal amount of our 5.375% Senior Notes due 2022 (the “2022 Senior Notes”). The 2022 Senior Notes mature on July 15, 2022 and were issued at par. The 2022 Senior Notes were offered in a private offering exempt from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”).

The net proceeds from the offering were approximately $986.5 million, after deducting underwriting discounts and offering expenses. On July 1, 2014, we used a portion of the net proceeds from the 2022 Senior Notes to repurchase pursuant to tender offers:

• $270.8 million aggregate principal amount of the 8.625% Senior Notes due 2018 (the “2018 Senior Notes”). The aggregate repurchase price for the 2018 Senior Notes was $298.7 million including accrued interest of $10.8 million and tender offer premium of $17.1 million;

• $200.0 million aggregate principal amount of the 7.875% Senior Notes due 2019 (the “2019 Senior Notes”). The aggregate repurchase price for the 2019 Senior Notes was $215.3 million including accrued interest of $2.0 million and tender offer premium of $13.3 million.

In addition, on July 1, 2014, we used a portion of the net proceeds from the 2022 Senior Notes to repay a portion of the Senior Secured Term Loan Facility due 2018. The total aggregate principal amount repaid on the Senior Secured Term Loan Facility due 2018 was $250.0 million.

On July 17, 2014, we used a portion of the net proceeds from the 2022 Senior Notes, together with cash on hand to redeem the remaining $229.2 million aggregate principal amount of the 2018 Senior Notes for an aggregate redemption price of $242.9 million including payments of the $9.9 million redemption premium, $3.7 million make-whole premium and accrued interest of $0.1 million.

The 2022 Senior Notes bear interest at a rate of 5.375% per year, payable semiannually in arrears on July 15 and January 15 of each year, beginning January 15, 2015. The 2022 Senior Notes will mature July 15, 2022. The 2022 Senior Notes are unsecured senior obligations and rank equally in right of payment with all of our future senior debt and are senior to all of our future subordinated debt. Each of our domestic wholly owned subsidiaries that guarantees our Senior Secured Credit Facilities guarantee the notes with guarantees that rank equal in right of payment to all existing and future senior debt of such subsidiary. The 2022 Senior Notes and guarantees are effectively subordinated to our existing and future secured debt and that of the guarantors to the extent of the value of the assets securing such debt.

17

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

2018 Senior Notes

In connection with the issuance of the 2022 Senior Notes, on June 17, 2014, we commenced a tender offer to purchase any and all of our outstanding $500.0 million in aggregate principal amount of the 2018 Senior Notes. Total offer consideration for each $1,000 principal amount of the 2018 Senior Notes tendered was $1,063.09, including an early tender premium of $20.00 per $1,000 principal amount of the 2018 Senior Notes for those holders who properly tendered their 2018 Senior Notes on or before June 30, 2014. Upon consummation of the tender offer on July 1, 2014, approximately $270.8 million aggregate principal amount of the 2018 Senior Notes was purchased. Total consideration paid for the tender offer, including early tender premium payment and accrued interest, was approximately $298.7 million.

The redemption date for the call of the 2018 Senior Notes was July 17, 2014 at a redemption price equal to 104.313% of the principal amount of the 2018 Senior Notes and make whole-premium. The Company redeemed the remaining $229.2 million aggregate principal amount of the 2018 Senior Notes for an aggregate redemption price of $242.9 million including payments of the $9.9 million redemption premium, $3.7 million make-whole premium and accrued interest of $0.1 million. Following this redemption, none of the 2018 Senior Notes remained outstanding.

2019 Senior Notes

In connection with the issuance of the 2022 Senior Notes, on June 17, 2014, we commenced a tender offer to purchase up to $200.0 million in aggregate principal amount of the 2019 Senior Notes. Total offer consideration for each $1,000 principal amount of the 2019 Senior Notes tendered was $1,066.29, including an early tender premium of $20.00 per $1,000 principal amount of the 2019 Senior Notes for those holders who properly tendered their 2019 Senior Notes on or before June 30, 2014. Upon consummation of the tender offer on July 1, 2014, $200.0 million aggregate principal amount of the 2019 Senior Notes was purchased. Total consideration paid for the tender offer, including early tender premium payment and accrued interest, was approximately $215.3 million.

6. HEDGING ACTIVITIES

Periodically, we have entered into interest rate swaps to hedge the cash flows from our variable rate debt, which effectively converts the hedged portion under our outstanding senior secured term loan facility to fixed rate debt. The initial assessments of hedge effectiveness were performed using regression analysis. The periodic measurements of hedge ineffectiveness are performed using the change in variable cash flows method. The cash flow hedges were recorded at fair value with a corresponding entry, net of taxes, recorded in other comprehensive income (“OCI”) until earnings were affected by the hedged item. In June 2013, three interest rate swaps with an aggregate notional value of $500.0 million matured. The interest rate on these three interest rate swaps ranged from 1.685% to 1.6975%. At June 30, 2014 and December 31, 2013, we did not have any interest rate swaps.

The following presents, in thousands, the impact of interest rate swaps on the consolidated statement of operations for the three and six months ended June 30, 2013.

18

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

				Amount of gain
	Amount of gain			reclassified from OCI
	recognized in OCI			into net income for the
	For the three months		Location of gain	three months ended
Derivatives designated	ended June 30,		reclassified from OCI	June 30,
as hedging instruments	2013		into earnings	2013
Interest rate swaps	$	762	Interest expense	$	1,249
	For the six months			For the six months
	ended June 30,			ended June 30,
	2013			2013
Interest rate swaps	$	1,786	Interest expense	$	2,985

7. FAIR VALUE DISCLOSURES

Accounting Standards Codification 820 Fair Value Measurements and Disclosures (“ASC 820”) defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The provisions of ASC 820 apply to other accounting pronouncements that require or permit fair value measurements. ASC 820:

• 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 at the measurement date; and

• Establishes a three-level hierarchy for fair value measurements based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date.

Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. To increase consistency and comparability in fair value measurements and related disclosures, the fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The three levels of the hierarchy are defined as follows:

• Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

• Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly for substantially the full term of the financial instrument.

• Level 3 inputs are unobservable inputs for assets or liabilities.

The categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Following is a description of the valuation methodologies used for assets and liabilities measured at fair value.

Trading Securities (Asset). The assets held in the West Corporation Executive Retirement Savings Plan and the West Corporation Nonqualified Deferred Compensation Plan represent mutual funds, invested in debt and equity securities, classified as trading securities in accordance with the provisions of Accounting Standards Codification 320 Investments—Debt and Equity Securities considering the employee’s ability to change the investment allocation of their deferred compensation at any time. Quoted market prices are available for these securities in an active market; therefore the fair value of these securities is determined by Level 1 inputs.

We evaluate classification within the fair value hierarchy at each period. There were no transfers between any levels of the fair value hierarchy during the periods presented.

19

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Assets and liabilities measured at fair value on a recurring basis, in thousands, are summarized below:

	Fair Value Measurements at June 30, 2014 Using
			Quoted Prices		Significant
			in Active		Other		Significant		Assets /
			Markets for		Observable		Unobservable		Liabilities
	Carrying		Identical Assets		Inputs		Inputs		at Fair
Description	Amount		(Level 1)		(Level 2)		(Level 3)		Value
Assets
Trading securities	$	63,195	$	63,195	$	—	$	—	$	63,195

	Fair Value Measurements at December 31, 2013 Using
			Quoted Prices		Significant
			in Active		Other		Significant		Assets /
			Markets for		Observable		Unobservable		Liabilities
	Carrying		Identical Assets		Inputs		Inputs		at Fair
Description	Amount		(Level 1)		(Level 2)		(Level 3)		Value
Other Assets
Trading securities	$	53,397	$	53,397	$	—	$	—	$	53,397

The fair value of our 8.625% senior notes and 7.875% senior notes based on market quotes, which we determined to be Level 1 inputs, at June 30, 2014 was approximately $1,221.4 million compared to the carrying amount of $1,150.0 million. The fair value of our 8.625% senior notes and 7.875% senior notes based on market quotes, which we determined to be Level 1 inputs, at December 31, 2013 was approximately $1,243.7 million compared to the carrying amount of $1,150.0 million.

The fair value of our Senior Secured Credit Facilities was estimated using current market quotes on comparable debt securities from various financial institutions. All of the inputs used to determine the fair value of our senior secured term loan facilities are Level 2 inputs and obtained from an independent source. The fair value of our Senior Secured Credit Facilities at June 30, 2014 was approximately $2,361.7 million compared to the carrying amount of $2,375.3 million. The fair value of our Senior Secured Credit Facilities at December 31, 2013 was approximately $2,385.0 million compared to the carrying amount of $2,375.3 million.

8. STOCK-BASED COMPENSATION

2006 Executive Incentive Plan

Stock options granted under the West Corporation 2006 Executive Incentive Plan (“2006 EIP”) prior to 2012 vest over a period of five years, with 20% of the stock option becoming exercisable on each of the first through fifth anniversaries of the grant date. Stock options granted under the 2006 EIP in 2012 and 2013 vest over a period of four years, with 25% of the stock option becoming exercisable on each of the first through fourth anniversaries of the grant date. Once an option has vested, it generally remains exercisable until the tenth anniversary of the grant date so long as the participant continues to provide services to the Company.

20

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

2013 Long-Term Incentive Plan

Prior to the completion of our initial public offering (“IPO”) on March 27, 2013, we adopted, and subsequently amended, the 2013 Long-Term Incentive Plan (as amended, “2013 LTIP”) which is intended to provide our officers, employees, non-employee directors and consultants with added incentive to remain employed by or perform services for us and align such individuals’ interests with those of our stockholders. Under the terms of the 2013 LTIP, 8,500,000 shares of common stock will be available for stock options, restricted stock or other types of equity awards granted under the 2013 LTIP, subject to adjustment for stock splits and other similar changes in capitalization. The number of available shares will be reduced by the aggregate number of shares that become subject to outstanding awards granted under the 2013 LTIP. To the extent that shares subject to an outstanding award granted under the 2013 LTIP are not issued or delivered by reason of the expiration, termination, cancellation or forfeiture of such award or by reason of the settlement of such award in cash, then such shares will again be available under the 2013 LTIP.

Stock options granted under the 2013 LTIP vest over a period of four years, with 25% of the stock option becoming exercisable on each of the first through fourth anniversaries of the grant date. Once an option has vested, it generally remains exercisable until the tenth anniversary of the grant date so long as the participant continues to provide services to the Company.

2006 Executive Incentive Plan and 2013 Long-Term Incentive Plan – Stock Options

The following table presents the stock option activity under the 2006 EIP and 2013 LTIP for the six months ended June 30, 2014.

				Options Outstanding
	Options						Weighted
	Available			Number			Average
	for Grant			of Options			Exercise Price
Balance at January 1, 2014		8,005,398			3,022,823		$	27.21
Options granted		(217,785	)		217,785			24.72
Options exercised		—			(30,226	)		15.04
Canceled or forfeited (2013 LTIP)		14,048			(14,048	)		23.82
Canceled or forfeited (2006 EIP)		—			(157,294	)		28.27
Restricted stock granted		(12,591	)		—			—
Restricted stock cancelled		16,468			—			—
Balance at June 30, 2014		7,805,538			3,039,040		$	27.11

At June 30, 2014, we expect that approximately 20% of options granted will be canceled or forfeited over the vesting period. At June 30, 2014, the intrinsic value of options vested and exercisable was approximately $2.2 million. The aggregate intrinsic value of options outstanding at June 30, 2014, was approximately $5.2 million. The aggregate intrinsic value of options outstanding, vested and expected to vest at June 30, 2014, was approximately $4.8 million.

21

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

The following table summarizes the information on the options granted under the 2006 EIP and 2013 LTIP at June 30, 2014:

Outstanding							Vested and Exercisable
			WeightedAverage		Weighted				Weighted
			Remaining		Average				Average
Range of	Number of		Contractual		Exercise		Number of		Exercise
Exercise Prices	Options		Life (years)		Price		Options		Price
$0.00 - $13.12		106,583		2.43	$	13.12		106,583	$	13.12
13.13 - 28.88		2,281,791		7.93		25.18		635,251		25.65
28.89 - 50.88		620,419		7.31		34.15		620,419		34.15
50.89 - 84.80		30,247		5.63		77.63		22,409		76.91
$0.00 - $84.80		3,039,040		7.59	$	27.11		1,384,662	$	29.32

			Options Outstanding
Executive Management Rollover Options	Options					Weighted
	Available		Number			Average
	for Grant		of Shares			Exercise Price
Balance at January 1, 2014		—		71,199		$	5.47
Exercised		—		(58,783	)		5.47
Balance at June 30, 2014		—		12,416		$	5.47

The executive management rollover options are fully vested and have an average remaining life of 1.1 years. The aggregate intrinsic value of these options at June 30, 2014 was approximately $0.3 million.

We account for the stock option grants under the 2006 EIP and 2013 LTIP in accordance with Accounting Standards Codification 718, Compensation-Stock Compensation. The fair value of each option granted was estimated on the date of grant using a Black-Scholes option pricing model with the following weighted average assumptions for grants during the period.

	Six months ended June 30,
	2014			2013
Risk-free interest rate		2.02	%		1.09	%
Dividend yield		3.64	%		0.0	%
Expected volatility		29.10	%		34.5	%
Expected life (years)		6.25			6.25
Fair value of the option award	$	4.90		$	9.04

The risk-free interest rate for periods within the expected life of the option is based on the zero-coupon U.S. government treasury strip with a maturity which approximates the expected life of the option at the time of grant.

At June 30, 2014 and 2013, there was approximately $11.4 million and $12.8 million, respectively, of unrecorded and unrecognized compensation expense related to unvested stock options under the 2006 EIP and 2013 LTIP in aggregate, which will be recognized over the remaining vesting period of approximately 2.0 years as of June 30, 2014.

22

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Restricted Stock

During the six months ended June 30, 2014, pursuant to our agreement with our non-employee directors who are not affiliated with our former sponsors, we issued 12,591 shares of common stock with an aggregate fair value of approximately $300,000. 4,203 of these shares were granted to a new non-employee director and are fully vested subject to a pro rata forfeiture if the director does not remain on the board for at least six months. The remaining 8,388 shares were issued as an annual equity grant to our other two non-employee directors who are not affiliated with our former sponsors. These shares vest on the one-year anniversary of the date of grant.

2013 Employee Stock Purchase Plan

During the fourth quarter of 2013, we implemented the 2013 Employee Stock Purchase Plan (“ESPP”), under which the sale of 1.0 million shares of our common stock has been authorized and reserved. Employees may designate up to 50% of their annual compensation for the purchase of stock, subject to a per person limit of 2,000 shares in any offering period or calendar year. The price for shares purchased under the ESPP is 85% of the market closing price on the last day of the quarterly purchase period. No employee will be authorized to purchase common stock through the ESPP if, immediately after the purchase, the employee (or any other person whose stock would be attributed to such employee under U.S. tax law) would own stock and/or hold outstanding options to purchase stock possessing five percent (5%) or more of the total combined voting power or value of all classes of stock of the Company or of any parent of the Company or any subsidiary. In addition, no participant will be entitled to purchase stock under the ESPP at a rate which, when aggregated with his or her rights to purchase stock under all other employee stock purchase plans of the Company and its subsidiaries, exceeds $25,000 in fair market value, determined as of the date of grant (or such other limit as may be imposed by U.S. tax law), for each calendar year in which any option granted to the participant under any such plans is outstanding at any time. As of June 30, 2014, 153,375 shares had been issued under the ESPP. For the three and six months ended June 30, 2014, we recognized compensation expense for this plan of $0.3 million and $0.6 million, respectively.

Stock-Based Compensation Expense

For the three months ended June 30, 2014 and 2013, stock-based compensation expense was $2.6 million and $1.9 million, respectively. For the six months ended June 30, 2014 and 2013, stock-based compensation expense was $6.2 million and $5.0 million, respectively.

9. EARNINGS PER SHARE

Diluted earnings per share reflects the potential dilution that could result if options or other contingently issuable shares were exercised or converted into common stock and notional shares from the Nonqualified Deferred Compensation Plan were granted. Diluted earnings per common share assume the exercise of stock options using the treasury stock method.

23

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

	Three months ended June 30,				Six months ended June 30,
(In thousands, except per share amounts)	2014		2013		2014		2013
Earnings Per Common Share:
Basic-Common	$	0.57	$	0.52	$	1.12	$	0.63
Diluted- Common	$	0.56	$	0.51	$	1.10	$	0.62
Weighted Average Number of Shares Outstanding:
Basic—Common		83,953		83,524		83,879		73,716
Dilutive Impact of Stock Options:
Common Shares		1,445		1,419		1,433		1,435
Diluted Common Shares		85,398		84,943		85,312		75,151

Diluted earnings per share are computed using the weighted-average number of common shares and dilutive potential common shares outstanding during the period. Dilutive potential common shares result from the assumed exercise of outstanding stock options, by application of the treasury stock method, that have a dilutive effect on earnings per share. At June 30, 2014 and 2013, 675,352 and 2,718,599 stock options were outstanding with an exercise price equal to or exceeding the market value of our common stock, these shares were therefore excluded from the computation of shares contingently issuable upon exercise of the options.

24

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

10. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Activities within accumulated other comprehensive income (loss) for the three and six months ended June 30, 2014 and 2013 were as follows (net of tax):

							Accumulated
	Foreign			Cash			Other
	Currency			Flow			Comprehensive
	Translation			Hedges			Income (Loss)
BALANCE, April 1, 2014	$	(14,485	)	$	—		$	(14,485	)
Foreign currency translation adjustment, net of tax of $(1,767)		2,993			—			2,993
BALANCE, June 30, 2014	$	(11,492	)	$	—		$	(11,492	)
BALANCE, January 1, 2014	$	(12,200	)	$	—		$	(12,200	)
Foreign currency translation adjustment, net of tax of $(418)		708			—			708
BALANCE, June 30, 2014	$	(11,492	)	$	—		$	(11,492	)
							Accumulated
	Foreign			Cash			Other
	Currency			Flow			Comprehensive
	Translation			Hedges			Income (Loss)
BALANCE, April 1, 2013	$	(28,033	)	$	(762	)	$	(28,795	)
Foreign currency translation adjustment, net of tax of $(849)		1,385			—			1,385
Reclassification of cash flow hedge into earnings, net of tax of $690 (1)		—			(1,125	)		(1,125	)
Unrealized gain on cash flow hedges, net of tax of $(1,157)		—			1,887			1,887
BALANCE, June 30, 2013	$	(26,648	)	$	—		$	(26,648	)
BALANCE, January 1, 2013	$	(21,345	)	$	(1,786	)	$	(23,131	)
Foreign currency translation adjustment, net of tax of $3,250		(5,303	)		—			(5,303	)
Reclassification of cash flow hedge into earnings, net of tax of $1,349 (1)		—			(2,201	)		(2,201	)
Unrealized gain on cash flow hedges, net of tax of $(2,444)		—			3,987			3,987
BALANCE, June 30, 2013	$	(26,648	)	$	—		$	(26,648	)

(1) Recorded as interest expense in the condensed consolidated statement of operations.

25

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

11. SEGMENTS

We operate in two business segments:

Unified Communications, including conferencing and collaboration, IP communications and interactive services; and

Communication Services, including public safety services, telecom services and agent services.

Effective January 1, 2014, we implemented a revised organizational structure which our Chief Executive Officer utilizes for making strategic and operational decisions and allocating resources. Under the revised organizational structure, automated call processing services management and operations have been moved from the Communication Services segment to the Unified Communications segment and have been combined with alerts and notifications to form interactive services. Beginning in the first quarter of 2014, all prior period comparative information has been recast to reflect this change as if it had taken place in all periods presented.

26

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

	For the three months ended June 30,						For the six months ended June 30,
	2014			2013			2014			2013
Amounts in thousands
Revenue:
Unified Communications	$	411,900		$	408,448		$	816,817		$	803,502
Communication Services		294,938			271,400			580,359			540,569
Intersegment eliminations		(15,775	)		(7,153	)		(29,961	)		(11,152	)
Total	$	691,063		$	672,695		$	1,367,215		$	1,332,919
Operating Income:
Unified Communications	$	96,325		$	113,156		$	197,020		$	194,122
Communication Services		25,589			21,582			46,751			33,906
Total	$	121,914		$	134,738		$	243,771		$	228,028
Depreciation and Amortization:
(Included in Operating Income)
Unified Communications	$	26,705		$	24,215		$	51,732		$	48,304
Communication Services		20,174			20,208			39,378			40,476
Total	$	46,879		$	44,423		$	91,110		$	88,780
Capital Expenditures:
Unified Communications	$	12,940		$	13,345		$	22,303		$	25,157
Communication Services		16,298			10,861			28,768			21,451
Corporate		11,111			1,190			16,906			2,089
Total	$	40,349		$	25,396		$	67,977		$	48,697

	As of June 30,		As of December 31,
	2014		2013
Assets:
Unified Communications	$	1,751,164	$	1,734,585
Communication Services		1,584,217		1,317,879
Corporate		540,572		433,800
Total	$	3,875,953	$	3,486,264

27

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Platform-based service revenue includes services provided in both the Unified Communications and Communication Services segments, while agent service revenue is provided in the Communication Services segment. During the three months ended June 30, 2014 and 2013, revenue from platform-based services was $506.6 million and $494.9 million, respectively. During the six months ended June 30, 2014 and 2013, revenue from platform-based services was $1,001.7 million and $976.4 million, respectively. During the three months ended June 30, 2014 and 2013, revenue from agent services was $188.9 million and $181.2 million, respectively. During the six months ended June 30, 2014 and 2013, revenue from agent services was $373.2 million and $363.1 million, respectively. The platform-based and agent services revenues are presented prior to intercompany eliminations.

For the three months ended June 30, 2014 and 2013, our largest 100 clients represented 53% and 56% of our total revenue, respectively. For the six months ended June 30, 2014 and 2013, our largest 100 clients represented 53% and 55% of our total revenue, respectively.

For the three months ended June 30, 2014 and 2013, revenues from non-U.S. countries represented approximately 19% of consolidated revenues in both periods. For the six months ended June 30, 2014 and 2013, revenues from non-U.S. countries represented approximately 19% of consolidated revenues in both periods. During these periods no individual foreign country accounted for greater than 10% of revenue. Revenue is attributed to an organizational region based on location of the billed customer’s account. Geographic information by organizational region, in thousands, is noted below:

	For the three months ended June 30,				For the six months ended June 30,
	2014		2013		2014		2013
Revenue:
Americas—United States	$	562,731	$	543,497	$	1,108,592	$	1,079,072
Europe, Middle East & Africa (EMEA)		82,750		80,382		168,422		159,506
Asia Pacific		39,765		42,665		78,391		82,388
Americas—Other		5,817		6,151		11,810		11,953
Total	$	691,063	$	672,695	$	1,367,215	$	1,332,919

	As of June 30,		As of December 31,
	2014		2013
Long-Lived Assets:
Americas—United States	$	2,852,019	$	2,432,477
Europe, Middle East & Africa (EMEA)		195,330		204,282
Asia Pacific		27,609		25,209
Americas—Other		2,332		2,726
Total	$	3,077,290	$	2,664,694

For the three months ended June 30, 2014 and 2013, the aggregate loss on transactions denominated in currencies other than the functional currency of West Corporation or any of its subsidiaries was approximately $1.4 million and $0.5 million, respectively. For the six months ended June 30, 2014 and 2013, the aggregate loss on transactions denominated in currencies other than the functional currency of West Corporation or any of its subsidiaries was approximately $2.7 million and $1.1 million, respectively.

28

WEST CORPORATION

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

12. COMMITMENTS AND CONTINGENCIES

In the ordinary course of business, we and certain of our subsidiaries are defendants in various litigation matters and are subject to claims from our clients for indemnification, some of which may involve claims for damages that are substantial in amount. We do not believe the disposition of matters and claims currently pending will have a material effect on our financial position, results of operations or cash flows.

13. FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND SUBSIDIARY NON- GUARANTORS

West Corporation and our U.S. based wholly owned subsidiary guarantors, jointly, severally, fully and unconditionally are responsible for the payment of principal, premium and interest on our senior notes and senior subordinated notes. Presented below, in thousands, is condensed consolidated financial information for West Corporation and our subsidiary guarantors and subsidiary non-guarantors for the periods indicated.

29

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Three Months Ended June 30, 2014
									Eliminations and
	Parent /			Guarantor			Non-Guarantor		Consolidating
	Issuer			Subsidiaries			Subsidiaries		Entries			Consolidated
REVENUE	$	—		$	541,029		$	150,034	$	—		$	691,063
COST OF SERVICES		—			246,743			83,625		—			330,368
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		2,529			181,362			54,890		—			238,781
OPERATING INCOME (LOSS)		(2,529	)		112,924			11,519		—			121,914
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(32,587	)		(22,301	)		6,537		—			(48,351	)
Subsidiary Income		76,775			28,967			—		(105,742	)		—
Other, net (1)		5,076			(21,238	)		18,557		—			2,395
Other income (expense)		49,264			(14,572	)		25,094		(105,742	)		(45,956	)
INCOME BEFORE INCOME TAX EXPENSE		46,735			98,352			36,613		(105,742	)		75,958
INCOME TAX EXPENSE (BENEFIT)		(1,024	)		21,650			7,573		—			28,199
NET INCOME		47,759			76,702			29,040		(105,742	)		47,759
Foreign currency translation adjustments, net of tax of $(1,767)		2,993			—			2,993		(2,993	)		2,993
Comprehensive income	$	50,752		$	76,702		$	32,033	$	(108,735	)	$	50,752

(1) Other, net includes intercompany transactions that eliminate in consolidation.

30

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Three Months Ended June 30, 2013
									Eliminations and
	Parent /			Guarantor			Non-Guarantor		Consolidating
	Issuer			Subsidiaries			Subsidiaries		Entries			Consolidated
REVENUE	$	—		$	537,117		$	135,578	$	—		$	672,695
COST OF SERVICES		—			240,223			71,716		—			311,939
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		187			180,731			45,100		—			226,018
OPERATING INCOME (LOSS)		(187	)		116,163			18,762		—			134,738
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(38,338	)		(24,662	)		5,810		—			(57,190	)
Accelerated amortization of deferred financing costs		(6,603	)		—			—		—			(6,603	)
Subsidiary Income		74,712			30,300			—		(105,012	)		—
Other, net (1)		(98	)		(16,477	)		15,498		—			(1,077	)
Other income (expense)		29,673			(10,839	)		21,308		(105,012	)		(64,870	)
INCOME BEFORE INCOME TAX EXPENSE		29,486			105,324			40,070		(105,012	)		69,868
INCOME TAX EXPENSE (BENEFIT)		(14,182	)		30,662			9,720		—			26,200
NET INCOME		43,668			74,662			30,350		(105,012	)		43,668
Foreign currency translation adjustments, net of tax of $(849)		1,385			—			1,385		(1,385	)		1,385
Reclassification of a cash flow hedge into earnings, net of tax of $690		(1,125	)		—			—		—			(1,125	)
Unrealized gain on cash flow hedges net of tax of $(1,157)		1,887			—			—		—			1,887
Comprehensive income	$	45,815		$	74,662		$	31,735	$	(106,397	)	$	45,815

(1) Other, net includes intercompany transactions that eliminate in consolidation.

31

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Six Months Ended June 30, 2014
									Eliminations and
	Parent /			Guarantor			Non-Guarantor		Consolidating
	Issuer			Subsidiaries			Subsidiaries		Entries			Consolidated
REVENUE	$	—		$	1,076,230		$	290,985	$	—		$	1,367,215
COST OF SERVICES		—			490,626			156,424		—			647,050
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		5,624			371,630			99,140		—			476,394
OPERATING INCOME (LOSS)		(5,624	)		213,974			35,421		—			243,771
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(65,329	)		(44,125	)		12,137		—			(97,317	)
Subsidiary Income		148,940			66,309			—		(215,249	)		—
Other, net (1)		8,009			(40,537	)		35,635		—			3,107
Other income (expense)		91,620			(18,353	)		47,772		(215,249	)		(94,210	)
INCOME BEFORE INCOME TAX EXPENSE		85,996			195,621			83,193		(215,249	)		149,561
INCOME TAX EXPENSE (BENEFIT)		(8,041	)		46,815			16,750		—			55,524
NET INCOME		94,037			148,806			66,443		(215,249	)		94,037
Foreign currency translation adjustments, net of tax of $(418)		708			—			708		(708	)		708
Comprehensive income	$	94,745		$	148,806		$	67,151	$	(215,957	)	$	94,745

(1) Other, net includes intercompany transactions that eliminate in consolidation.

32

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Six Months Ended June 30, 2013
	Parent / Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations and Consolidating Entries			Consolidated
REVENUE	$	—		$	1,064,404		$	268,515		$	—		$	1,332,919
COST OF SERVICES		—			478,648			142,358			—			621,006
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		1,792			394,074			88,019			—			483,885
OPERATING INCOME (LOSS)		(1,792	)		191,682			38,138			—			228,028
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(87,933	)		(53,183	)		11,048			—			(130,068	)
Subordinated debt call premium and accelerated amortization of deferred financing costs		(23,105	)		—			—			—			(23,105	)
Subsidiary Income		113,915			52,548			—			(166,463	)		—
Other, net (1)		2,220			(33,528	)		31,209			—			(99	)
Other income (expense)		5,097			(34,163	)		42,257			(166,463	)		(153,272	)
INCOME BEFORE INCOME TAX EXPENSE		3,305			157,519			80,395			(166,463	)		74,756
INCOME TAX EXPENSE (BENEFIT)		(43,418	)		43,930			27,521			—			28,033
NET INCOME		46,723			113,589			52,874			(166,463	)		46,723
Foreign currency translation adjustments, net of tax of $3,250		(5,303	)		—			(5,303	)		5,303			(5,303	)
Reclassification of a cash flow hedge into earnings, net of tax of $1,349		(2,201	)		—			—			—			(2,201	)
Unrealized gain on cash flow hedges net of tax of $(2,444)		3,987			—			—			—			3,987
Comprehensive income	$	43,206		$	113,589		$	47,571		$	(161,160	)	$	43,206

(1) Other, net includes intercompany transactions that eliminate in consolidation.

33

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED BALANCE SHEET (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	June 30, 2014
	Parent / Issuer			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations and Consolidating Entries			Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	27,217		$	—	$	137,340	$	(4,856	)	$	159,701
Trust and restricted cash		6,284			16,215		50		—			22,549
Accounts receivable, net		—			28,671		439,267		—			467,938
Intercompany receivables		—			1,243,485		—		(1,243,485	)		—
Deferred income tax receivable		—			6,392		3,984		(6,975	)		3,401
Prepaid assets		8,873			36,197		13,574		—			58,644
Deferred expenses		—			47,892		12,441		—			60,333
Other current assets		4,187			6,284		15,626		—			26,097
Total current assets		46,561			1,385,136		622,282		(1,255,316	)		798,663
PROPERTY AND EQUIPMENT, NET		73,406			246,323		55,633		—			375,362
INVESTMENT IN SUBSIDIARIES		2,337,167			809,416		—		(3,146,583	)		—
GOODWILL		—			1,637,724		400,006		—			2,037,730
INTANGIBLES, net		—			199,530		201,649		—			401,179
OTHER ASSETS		145,440			95,096		22,483		—			263,019
TOTAL ASSETS	$	2,602,574		$	4,373,225	$	1,302,053	$	(4,401,899	)	$	3,875,953
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts payable	$	9,063		$	68,198	$	28,975	$	(4,856	)	$	101,380
Intercompany payables		1,159,270			—		84,215		(1,243,485	)		—
Deferred revenue		—			84,016		41,847		—			125,863
Accrued expenses		22,179			196,559		71,555		(6,975	)		283,318
Current maturities of long-term debt		9,467			14,287		—		—			23,754
Total current liabilities		1,199,979			363,060		226,592		(1,255,316	)		534,315
LONG -TERM OBLIGATIONS, less current maturities		1,960,892			1,540,701		185,000		—			3,686,593
DEFERRED INCOME TAXES		16,774			85,804		51,281		—			153,859
OTHER LONG-TERM LIABILITIES		97,669			48,686		27,571		—			173,926
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(672,740	)		2,334,974		811,609		(3,146,583	)		(672,740	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	2,602,574		$	4,373,225	$	1,302,053	$	(4,401,899	)	$	3,875,953

34

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS

(AMOUNTS IN THOUSANDS)

	December 31, 2013
	Parent / Issuer			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations and Consolidating Entries			Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	129,445		$	—	$	111,909	$	(11,313	)	$	230,041
Trust and restricted cash		6,283			15,396		—		—			21,679
Accounts receivable, net		—			67,217		382,972		—			450,189
Intercompany receivables		—			1,099,177		12,929		(1,112,106	)		—
Deferred income taxes receivable		95,120			9,908		—		(105,028	)		—
Prepaid assets		3,639			25,034		7,359		—			36,032
Deferred expenses		—			43,290		10,343		—			53,633
Other current assets		4,469			8,003		17,524		—			29,996
Total current assets		238,956			1,268,025		543,036		(1,228,447	)		821,570
Property and equipment, net		68,330			248,584		47,851		—			364,765
INVESTMENT IN SUBSIDIARIES		1,859,586			466,182		—		(2,325,768	)		—
GOODWILL		—			1,637,725		186,196		—			1,823,921
INTANGIBLES, net		—			213,306		18,135		—			231,441
OTHER ASSETS		139,370			85,431		19,766		—			244,567
TOTAL ASSETS	$	2,306,242		$	3,919,253	$	814,984	$	(3,554,215	)	$	3,486,264
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts payable	$	6,705		$	56,212	$	31,074	$	(11,313	)	$	82,678
Intercompany payables		898,700			—		213,406		(1,112,106	)		—
Deferred revenue		—			85,665		27,740		—			113,405
Accrued expenses		76,859			224,559		53,292		(105,028	)		249,682
Current maturities of long-term debt		4,102			7,775		—		—			11,877
Total current liabilities		986,366			374,211		325,512		(1,228,447	)		457,642
LONG-TERM OBLIGATIONS, less current maturities		1,966,256			1,547,214		—		—			3,513,470
DEFERRED INCOME TAXES		10,603			99,817		2,056		—			112,476
OTHER LONG-TERM LIABILITIES		83,189			40,483		19,176		—			142,848
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(740,172	)		1,857,528		468,240		(2,325,768	)		(740,172	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	2,306,242		$	3,919,253	$	814,984	$	(3,554,215	)	$	3,486,264

35

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	Six Months Ended June 30, 2014
	Parent / Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination and Consolidating Entries			Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES:	$	—		$	161,812		$	33,560		$	6,457		$	201,829
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions		(341,907	)		—			(18	)		—			(341,925	)
Purchase of property and equipment		(16,906	)		(48,095	)		(10,433	)		—			(75,434	)
Intercompany investing		296,727			—			—			(296,727	)		—
Other		—			(820	)		(50	)		—			(870	)
Net cash flows from investing activities		(62,086	)		(48,915	)		(10,501	)		(296,727	)		(418,229	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit and accounts receivable securitization facilities		—			—			185,000			—			185,000
Debt issuance costs		(5,860	)		—			(121	)		—			(5,981	)
Proceeds from stock options exercised including excess tax benefits		3,533			—			—			—			3,533
Dividend payments		(37,815	)		—			—			—			(37,815	)
Intercompany financing		—			(112,897	)		(183,830	)		296,727			—
Net cash flows from financing activities		(40,142	)		(112,897	)		1,049			296,727			144,737
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		—			—			1,323			—			1,323
NET CHANGE IN CASH AND CASH EQUIVALENTS		(102,228	)		—			25,431			6,457			(70,340	)
CASH AND CASH EQUIVALENTS, Beginning of period		129,445			—			111,909			(11,313	)		230,041
CASH AND CASH EQUIVALENTS, End of period	$	27,217		$	—		$	137,340		$	(4,856	)	$	159,701

36

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	Six Months Ended June 30, 2013
	Parent / Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination and Consolidating Entries		Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES:	$	—		$	180,415		$	13,249		$	—	$	193,664
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions		—			—			(13	)		—		(13	)
Purchase of property and equipment		(2,089	)		(42,412	)		(15,026	)		—		(59,527	)
Other		—			(1,462	)		—			—		(1,462	)
Net cash flows from investing activities		(2,089	)		(43,874	)		(15,039	)		—		(61,002	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of subordinated notes		(450,000	)		—			—			—		(450,000	)
Proceeds from initial public offering, net of offering costs		398,271			—			—			—		398,271
Proceeds from revolving credit and accounts receivable securitization facilities		—			—			85,000			—		85,000
Payments on revolving credit and accounts receivable securitization facilities		—			—			(50,000	)		—		(50,000	)
Debt issuance costs		(30,222	)		—			—			—		(30,222	)
Principal repayments on long-term obligations		(4,123	)		(7,965	)		—			—		(12,088	)
Call premium paid on subordinated notes		(16,502	)		—			—			—		(16,502	)
Proceeds from stock options exercised including excess tax benefits		873			—			—			—		873
Dividend payments		(19,016	)		—			—			—		(19,016	)
Other		(9	)		—			—			—		(9	)
Net cash flows from financing activities		(120,728	)		(7,965	)		35,000			—		(93,693	)
Intercompany		119,849			(123,443	)		3,594			—		—
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		—			—			(3,700	)		—		(3,700	)
NET CHANGE IN CASH AND CASH EQUIVALENTS		(2,968	)		5,133			33,104			—		35,269
CASH AND CASH EQUIVALENTS, Beginning of period		106,010			1,821			71,280			—		179,111
CASH AND CASH EQUIVALENTS, End of period	$	103,042		$	6,954		$	104,384		$	—	$	214,380

37

FORWARD-LOOKING STATEMENTS

This report contains “forward-looking statements” within the meaning of the federal securities laws. All statements other than statements of historical facts contained in this report, including statements regarding our future results of operations and financial position, business strategy and plans and objectives of management for future operations, are forward-looking statements. In many cases, you can identify forward-looking statements by terms such as “may,” “will,” “should,” “expect,” “plan,” “anticipate,” “could,” “intend,” “target,” “project,” “contemplate,” “believe,” “estimate,” “predict,” “potential” or “continue” or other similar words.

These forward-looking statements are only predictions. These statements relate to future events or our future financial performance and involve known and unknown risks, uncertainties and other important factors that may cause our actual results, levels of activity, performance or achievements to materially differ from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. We have described in the “Risk Factors” section contained in our Annual Report on Form 10-K for the year ended December 31, 2013 the principal risks and uncertainties that we believe could cause actual results to differ from these forward-looking statements. Because forward-looking statements are inherently subject to risks and uncertainties, some of which cannot be predicted or quantified, you should not rely on these forward-looking statements as guarantees of future events.

The forward-looking statements in this report represent our views as of the date of this report. We anticipate that subsequent events and developments will cause our views to change. However, while we may elect to update these forward-looking statements at some point in the future, we have no current intention of doing so except to the extent required by applicable law. You should, therefore, not rely on these forward-looking statements as representing our views as of any date subsequent to the date of this report.

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion and analysis of our financial condition and results of operations should be read in conjunction with the Condensed Consolidated Financial Statements (unaudited) and the Notes thereto.

Business Overview

We are a leading provider of technology-enabled, communication services. We offer a broad range of communication and network infrastructure solutions that help manage or support essential communications. Our services include conferencing and collaboration, public safety services, IP communications, interactive services such as automated notifications, large-scale agent services and telecom services. The scale and processing capacity of our proprietary technology platforms, combined with our expertise in managing voice and data transactions, enable us to provide reliable, high-quality, mission-critical communications designed to maximize return on investment for our clients. Our clients include Fortune 1000 companies, along with small and medium enterprises in a variety of industries, including telecommunications, retail, financial services, public safety, technology and healthcare. We have sales and operations in the United States, Canada, Europe, the Middle East, Asia Pacific, Latin America and South America.

Since our founding in 1986, we have invested significantly to expand our technology platforms and develop our operational processes to meet the complex communications needs of our clients. We have evolved our business mix from labor-intensive communication services to predominantly diversified and platform-based technology-driven voice and data services.

Investing in technology and developing specialized expertise in the industries we serve are critical components to our strategy of enhancing our services and delivering operational excellence. In 2013, we managed over 58 billion telecom minutes and approximately 148 million conference calls, facilitated over 290 million 9-1-1 calls, and our IVR, hosted contact center and alert and notifications platforms received and delivered over 2.8 billion calls and data messages. With approximately 768,000 telecom ports to handle conference calls, alerts and notifications and customer service calls at June 30, 2014, we believe our platforms provide scale and flexibility to handle greater transaction volume than our competitors, offer superior service and develop new offerings. These ports include approximately 465,000 IP ports, which we believe provide us with the only large-scale proprietary, distributed IP-based global conferencing platform deployed and in use today. Our technology-driven platforms allow us to provide a broad range of complementary automated and agent service offerings to our diverse client base.

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Since 2005, our revenue from platform-based services has grown from 37% of total revenue to 73% for the six months ended June 30, 2014, and our operating income from platform-based services has grown from 53% of total operating income to 92% over the same period. As in the past, we will continue to seek and invest in higher margin businesses, irrespective of whether the associated services are delivered to our customers through agent services or a platform-based environment. We expect our platform-based service lines to grow at a faster pace than agent services and, as a result to continue to increase as a percentage of our total revenue.

Financial Operations Overview

Revenue

In our Unified Communications segment, our interactive services are generally billed, and revenue recognized, on a per call, per message basis or per minute basis, or ratably over the contract term. Our conferencing and collaboration services and IP communications services are generally billed on a per participant minute or per seat basis. Billing rates for these services vary depending on participant geographic location, type of service (such as audio, video or web conferencing) and type of message (such as voice, text, email or fax). We also charge clients for additional features, such as conference call recording, transcription services or professional services. Since we entered the conferencing services business, the average rate per minute that we charge has declined while total minutes sold has increased. This is consistent with industry trends. We expect this trend to continue for the foreseeable future.

In our Communication Services segment, our public safety services are generally billed per month based on the number of billing telephone numbers or cell towers covered under each client contract. We also bill monthly for our premise-based database solution. In addition, we bill for sales, installation and maintenance of our communication equipment technology solutions. Our agent services are generally billed on a per minute or per hour basis. We are generally paid on a contingent fee basis for our receivables management and overpayment identification and recovery services as well as for certain other agent services. Our telecom services are generally billed based on usage of toll-free origination services. Revenue for health advocacy services is based on PEPM fees charged under prepayment agreements for services and is recognized as revenue for the periods billed. Fees for future service periods are deferred until the service is performed.

Cost of Services

The principal component of cost of services for our Unified Communications segment is our variable telephone expense. Significant components of our cost of services in this segment also include labor expense, primarily related to commissions for our sales force. Because the services we provide in this segment are largely platform-based, labor expense is less significant than the labor expense we experience in our Communication Services segment.

The principal component of cost of services for our Communication Services segment is labor expense. Labor expense in costs of services primarily reflects compensation and benefits for the agents providing our agent services, but also includes compensation for personnel dedicated to public safety database management, manufacturing and development of our premise-based public safety solution as well as commissions for our sales professionals. We generally pay commissions to sales professionals on both new sales and incremental revenue generated from existing clients. Significant components of our cost of services in this segment also include variable telephone expense.

39

Selling, General and Administrative Expenses

The principal component of our selling, general and administrative expenses (“SG&A”) is salary and benefits for our sales force, client support staff, technology and development personnel, senior management and other personnel involved in business support functions. SG&A also includes certain fixed telephone costs as well as other expenses that support the ongoing operation of our business, such as facilities costs, certain service contract costs, equipment depreciation and maintenance and amortization of finite-lived intangible assets.

Key Drivers Affecting Our Results of Operations

Factors Related to Our Indebtedness. On each of February 20, 2013, January 24, 2014 and July 1, 2014, West, certain domestic subsidiaries of West, as subsidiary borrowers, Wells Fargo (“Wells Fargo”), as administrative agent, and the various lenders party thereto modified Senior Secured Credit Facilities by entering into Amendment No. 3 (the “Third Amendment”), Amendment No. 4 (“the Fourth Amendment”), and Amendment No. 5 (“the Fifth Amendment”), to Amended and Restated Credit Agreement, respectively, in each case amending our Amended and Restated Credit Agreement, dated as of October 5, 2010, by and among West, Wells Fargo, as administrative agent, and the various lenders party thereto, as lenders (the “Credit Agreement” and, as amended by Amendment No. 1 to Amended and Restated Credit Agreement, dated as of August 15, 2012, Amendment No. 2 to Amended and Restated Credit Agreement, dated as of October 24, 2012, the Third Amendment, Fourth Amendment and the Fifth Amendment, the “Amended Credit Agreement”).

The Third Amendment provided for a reduction in the applicable margins and interest rate floors of all term loans, extended the maturity of a portion of the term loans due July 2016 to June 2018, and added a further step down to the applicable margins of all term loans under the Amended Credit Agreement upon satisfaction of certain conditions, which conditions were satisfied effective as of April 30, 2013, continued to apply as of December 31, 2013 and were removed as a condition pursuant to the Fourth Amendment.

The Fourth Amendment provided for a 25 basis point reduction in the applicable LIBOR interest rate margins and a 25 basis point reduction in the LIBOR interest rate floors of all Term Loans (as defined below). The Fourth Amendment also provided for interest rate floors applicable to the Term Loans. The interest rate floors effective June 30, 2014 were 0.75% for LIBOR rate loans and 1.75% for base rate loans.

As of June 30, 2014, we had outstanding the following senior secured term loans:

• Term loans in an aggregate principal amount of approximately $2.1 billion (the “2018 Maturity Term Loans”). The 2018 Maturity Term Loans will mature on June 30, 2018, and the interest rate margins applicable to the 2018 Maturity Term Loans were 2.50% for LIBOR rate loans and 1.50% for base rate loans; and

• Term loans in an aggregate principal amount of approximately $312.1 million (the “2016 Maturity Term Loans”; and, together with the 2018 Maturity Term Loans, the “Term Loans”). The 2016 Maturity Term Loans will mature on July 15, 2016, and the interest rate margins applicable to the 2016 Maturity Term Loans were 2.0% for LIBOR rate loans and 1.0% for base rate loans.

40

On August 26, 2013, our revolving trade accounts receivable financing facility was amended and extended. The amended and extended facility provides for $185.0 million in available financing, an extension of the maturity date to June 30, 2018, a reduction of the unused commitment fee to 0.45% from 0.50% and a decrease in the LIBOR spread on borrowings to 135 basis points from 150 basis points. We further amended the amended and extended facility as of April 9, 2014 to include additional guarantors and as of June 2, 2014 to modify the eligibility criteria for certain receivables.

Overview of 2014 Results

The following overview highlights the areas we believe are important in understanding our results of operations for the three and six months ended June 30, 2014. This summary is not intended as a substitute for the detail provided elsewhere in this quarterly report or for our consolidated financial statements and notes thereto included elsewhere in this quarterly report.

• Our revenue increased $18.4 million, or 2.7%, during the three months ended June 30, 2014 compared to revenue during the three months ended June 30, 2013.

• Our revenue increased $34.3 million, or 2.6%, during the six months ended June 30, 2014 compared to revenue during the six months ended June 30, 2013.

• Our operating income decreased $12.8 million, or 9.5%, during the three months ended June 30, 2014 compared to operating income during the three months ended June 30, 2013.

• Our operating income increased $15.7 million, or 6.9%, during the six months ended June 30, 2014 compared to operating income during the six months ended June 30, 2013. This increase in operating income is primarily the result of $28.0 million of expenses recorded in connection with our IPO during the first quarter of 2013.

• Our cash flows from operating activities increased $8.2 million, or 4.2%, during the six months ended June 30, 2014 compared to cash flows from operating activities during the six months ended June 30, 2013.

• Effective January 1, 2014, we implemented a revised organizational structure. Under the revised organizational structure, automated call processing services management and operations have been moved from the Communication Services segment to the Unified Communications segment and have been combined with alerts and notifications to form interactive services. Beginning in the first quarter of 2014, all prior period comparative information has been recast to reflect this change as if it had taken place in all periods presented.

• On January 24, 2014, we amended our Senior Secured Credit Facilities which provided for a reduction in applicable margins and interest rate floors of all Term Loans.

• On April 21, 2014, we acquired Reliance Holding, Inc., doing business through its wholly owned subsidiary Reliance Communications, LLC as SchoolMessenger (“SchoolMessenger”), a leading provider of notification and mobile communication solutions for the K-12 education market. The purchase price was approximately $76.5 million and was funded by cash on hand. The acquisition was integrated into our Unified Communications segment.

• On June 13, 2014, we acquired Health Advocate, Inc. (“Health Advocate”), a leading provider of healthcare advocacy services. The purchase price was approximately $265.4 million and was funded by cash on hand and use of our revolving trade accounts receivable financing facility. The acquisition was integrated into our Communication Services segment.

41

Recent Developments That Will Affect Future Results

• On July 1, 2014, we issued $1.0 billion aggregate principal amount of our 5.375% Senior Notes due 2022 (the “2022 Senior Notes”). In July 2014, we used a portion of the net proceeds from the 2022 Senior Notes to redeem in full $500.0 million aggregate principal amount of the 8.625% Senior Notes due 2018 (the “2018 Senior Notes”) and $200.0 million aggregate principal amount of the 7.875% Senior Notes due 2019 (the “2019 Senior Notes”). Also, on July 1, 2014, we used a portion of the net proceeds from the 2022 Senior Notes to repay $250.0 million aggregate principal amount of the 2018 Maturity Term Loans.

• On July 1, 2014, we modified our Senior Secured Credit Facilities by entering into the Fifth Amendment.

Comparison of the Three and Six Months Ended June 30, 2014 and 2013

Revenue: Total revenue for the three months ended June 30, 2014 increased $18.4 million, or 2.7%, to $691.1 million from $672.7 million for the three months ended June 30, 2013. This increase included $8.8 million from the acquisitions of SchoolMessenger and Health Advocate. The remaining $9.6 million increase in revenue for the three months ended June 30, 2014 was due to organic growth.

For the six months ended June 30, 2014, total revenue increased $34.3 million, or 2.6%, to $1,367.2 million from $1,332.9 million for the six months ended June 30, 2013. This increase during the six months ended June 30, 2014 included revenue of $8.8 million from the acquisitions of SchoolMessenger and Health Advocate. The SchoolMessenger acquisition closed on April 21, 2014. SchoolMessenger’s results have been included in the Unified Communications segment since that date. The Health Advocate acquisition closed on June 13, 2014. Health Advocate’s results have been included in the Communication Services segment since that date. The remaining $25.5 million increase in revenue for the six months ended June 30, 2014 relative to the prior year period was due to organic growth.

For the three months ended June 30, 2014 and 2013, our largest 100 clients represented 53% and 56% of our total revenue, respectively. For the six months ended June 30, 2014 and 2013, our largest 100 clients represented 53% and 55% of our total revenue, respectively.

Revenue by segment:

	For the three months ended June 30,												For the six months ended June 30,
	2014			2013			Change			% Change			2014			2013			Change			% Change
In thousands:
Unified Communications	$	411,900		$	408,448		$	3,452			0.8	%	$	816,817		$	803,502		$	13,315			1.7	%
Communication Services		294,938			271,400			23,538			8.7	%		580,359			540,569			39,790			7.4	%
Intersegment eliminations		(15,775	)		(7,153	)		(8,622	)		NM			(29,961	)		(11,152	)		(18,809	)		NM
Total	$	691,063		$	672,695		$	18,368			2.7	%	$	1,367,215		$	1,332,919		$	34,296			2.6	%

NM - Not Meaningful

For the three months ended June 30, 2014, Unified Communications revenue increased $3.5 million, or 0.8%, to $411.9 million from $408.4 million for the three months ended June 30, 2013. This increase during the three months ended June 30, 2014 included revenue of $4.7 million from the acquisition of SchoolMessenger. Revenue from our conferencing and collaboration services increased $2.1 million, while revenue from our interactive services, excluding the SchoolMessenger revenue decreased $2.8 million. Conferencing revenue attributable to increased usage and new customer usage was offset by a decline in the rates charged to existing customers for those services. The volume of minutes used for our reservationless conferencing services,

42

which accounts for the majority of our conferencing revenue, grew approximately 3.8% for the three months ended June 30, 2014 over the three months ended June 30, 2013, while the average rate per minute for our reservationless conferencing services declined by approximately 7.0% for the three months ended June 30, 2014 over the three months ended June 30, 2013.

For the six months ended June 30, 2014, Unified Communications revenue increased $13.3 million, or 1.7%, to $816.8 million from $803.5 million for the six months ended June 30, 2013. The increase was primarily attributable to the addition of new customers as well as an increase in usage primarily of our web and audio-based services by our existing customers and the acquisition of SchoolMessenger. Revenue attributable to increased usage and new customer usage was partially offset by a decline in the rates charged to existing customers for those services. The volume of minutes used for our reservationless conferencing services, which accounts for the majority of our conferencing revenue, grew approximately 7.1% for the six months ended June 30, 2014 over the six months ended June 30, 2013, while the average rate per minute for reservationless conferencing services declined by approximately 6.7%.

Since we entered the conferencing services business, the average rate per minute that we charge has declined while total minutes sold has increased. This is consistent with industry trends, which we expect to continue for the foreseeable future.

During the three months ended June 30, 2014, Unified Communications’ international revenue was $121.2 million, a decrease of 0.1% over the three months ended June 30, 2013. During the six months ended June 30, 2014, Unified Communications’ international revenue grew to $244.2 million, an increase of 2.5% over the six months ended June 30, 2013.

For the three months ended June 30, 2014, Communication Services revenue increased $23.5 million, or 8.7%, to $294.9 million from $271.4 million for the three months ended June 30, 2013. This increase during the three months ended June 30, 2014 included revenue of $4.1 million from the acquisition of Health Advocate. The remaining increase in revenue for the three months ended June 30, 2014 was due to organic growth. Revenue from agent-based services for the three months ended June 30, 2014 increased $7.7 million compared with the three months ended June 30, 2013. Revenue from public safety and telecom services for the three months ended June 30, 2014 increased $15.8 million compared with the three months ended June 30, 2013. $11.3 million of the increase in public safety and telecom services revenue is internal with other West entities and eliminated in our consolidated results.

For the six months ended June 30, 2014, Communication Services revenue increased $39.8 million, or 7.4%, to $580.4 million from $540.6 million for the six months ended June 30, 2013. This increase during the six months ended June 30, 2014 included revenue of $4.1 million from the acquisition of Health Advocate. The remaining increase in revenue for the six months ended June 30, 2014 was due to organic growth. Revenue from agent-based services for the six months ended June 30, 2014 increased $10.1 million compared with the six months ended June 30, 2013. Revenue from public safety and telecom services for the six months ended June 30, 2014 increased $29.5 million compared with the three months ended June 30, 2013. $22.3 million of the increase in public safety and telecom services revenue is internal with other West entities and eliminated in our consolidated results.

Cost of services: Cost of services consists of direct labor, telephone expense, commissions and other costs directly related to providing services to clients. Cost of services for the three months ended June 30, 2014 increased $18.4 million, or 5.9%, to $330.4 million from $311.9 million for the three months ended June 30,

43

2013. As a percentage of revenue, cost of services increased to 47.8% for the three months ended June 30, 2014 from 46.4% for the three months ended June 30, 2013. Cost of services for the six months ended June 30, 2014 increased $26.0 million, or 4.2%, to $647.1 million from $621.0 million for the six months ended June 30, 2013. As a percentage of revenue, cost of services increased to 47.3% for the six months ended June 30, 2013, compared to 46.6% for the six months ended June 30, 2013.

Cost of services by segment:

	For the three months ended June 30,																		For the six months ended June 30,
				% of						% of						%						% of						% of						%
	2014			Revenue			2013			Revenue			Change			Change			2014			Revenue			2013			Revenue			Change			Change
In thousands:
Unified Communications	$	177,495			43.1	%	$	168,553			41.3	%	$	8,942			5.3	%	$	344,515			42.2	%	$	332,106			41.3	%	$	12,409			3.7	%
Communication Services		166,229			56.4	%		149,209			55.0	%		17,020			11.4	%		328,919			56.7	%		297,636			55.1	%		31,283			10.5	%
Intersegment eliminations		(13,356	)		NM			(5,823	)		NM			(7,533	)		NM			(26,384	)		NM			(8,736	)		NM			(17,648	)		NM
Total	$	330,368			47.8	%	$	311,939			46.4	%	$	18,429			5.9	%	$	647,050			47.3	%	$	621,006			46.6	%	$	26,044			4.2	%

NM - Not Meaningful

Unified Communications cost of services for the three months ended June 30, 2014 increased $8.9 million, or 5.3%, to $177.5 million from $168.6 million for the three months ended June 30, 2013. The increase in cost of services for the three months ended June 30, 2014 included $1.6 million from the SchoolMessenger acquisition. The remaining increase is primarily driven by increased service volume. As a percentage of this segment’s revenue, Unified Communications cost of services increased to 43.1% for the three months ended June 30, 2014 from 41.3% for the three months ended June 30, 2013.

Unified Communications cost of services for the six months ended June 30, 2014 increased $12.4 million, or 3.7%, to $344.5 million from $332.1 million for the six months ended June 30, 2013. The increase is primarily driven by increased service volume. As a percentage of this segment’s revenue, Unified Communications cost of services increased to 42.2% for the six months ended June 30, 2014 from 41.3% for the six months ended June 30, 2013. The increase in cost of services as a percentage of revenue for the three and six months ended June 30, 2014 is due primarily to lower average rate per minute charged to customers and changes in geographic and product mix.

Communication Services cost of services for the three months ended June 30, 2014 increased $17.0 million, or 11.4%, to $166.2 million from $149.2 million for the three months ended June 30, 2013. The increase in cost of services for the three months ended June 30, 2014 was driven by increased service volume primarily for internal platform-based services with other West entities which is eliminated in our consolidated results. The increase in cost of services for the three months ended June 30, 2014 included $1.4 million from the Health Advocate acquisition. As a percentage of this segment’s revenue, Communication Services cost of services increased to 56.4% for the three months ended June 30, 2014, compared to 55.0% for the three months ended June 30, 2013. The increase in cost of services as a percentage of revenue for the three months ended June 30, 2014 was primarily due to an increase in internal platform-based services, which had a 1.1% impact on Communication Services cost of services as a percentage of revenue.

Communication Services cost of services for the six months ended June 30, 2014 increased $31.3 million, or 10.5%, to $328.9 million from $297.6 million for the six months ended June 30, 2013. The increase in cost of services for the six months ended June 30, 2014 was driven by increased service volume primarily for internal platform-based services with other West entities which is eliminated in our consolidated results. As a percentage of this segment’s revenue, Communication Services cost of services increased to 56.7% for the six months ended June 30, 2014, compared to 55.1% for the six months ended June 30, 2013. The increase in cost of services as a percentage of revenue for the six months ended June 30, 2014 was primarily due to an increase in internal platform-based services, which had a 1.1% impact on Communication Services cost of services as a percentage of revenue.

44

Selling, general and administrative expenses: SG&A expenses increased $12.8 million, or 5.6%, to $238.8 million for the three months ended June 30, 2014 from $226.0 million for the three months ended June 30, 2013. Acquisition costs, mark-to-market benefit plan costs and foreign currency rate changes in the second quarter of 2014 and a one-time benefit in the second quarter of 2013 accounted for $10.3 million of this increase. During the three months and six months ended June 30, 2014, SG&A expenses from the acquired entities, SchoolMessenger and Health Advocate, aggregated $6.5 million. As a percentage of revenue, SG&A expenses increased to 34.6% for the three months ended June 30, 2014 from 33.6% for the three months ended June 30, 2013.

SG&A expenses decreased $7.5 million, or 1.5%, to $476.4 million for the six months ended June 30, 2014 from $483.9 million for the six months ended June 30, 2013. SG&A expenses in the first six months of 2013 included $25.0 million for Sponsor management fees and related termination of the management agreement in connection with the our IPO and $3.0 million of IPO related bonuses (collectively, the “IPO Sponsor Fees and IPO Bonuses”). As a percentage of revenue, SG&A expenses decreased to 34.8% for the six months ended June 30, 2014, compared to 36.3% for the six months ended June 30, 2013. For the six months ended June 30, 2013, the IPO Sponsor Fees and IPO Bonuses had a 2.1% impact on SG&A expenses as a percentage of revenue.

Selling, general and administrative expenses by business segment:

	For the three months ended June 30,																		For the six months ended June 30,
				% of						% of						%						% of						% of						%
	2014			Revenue			2013			Revenue			Change			Change			2014			Revenue			2013			Revenue			Change			Change
In thousands:
Unified Communications	$	138,080			33.5	%	$	126,739			31.0	%	$	11,341			8.9	%	$	275,282			33.7	%	$	277,274			34.5	%	$	(1,992	)		-0.7	%
Communication Services		103,120			35.0	%		100,609			37.1	%		2,511			2.5	%		204,689			35.3	%		209,027			38.7	%		(4,338	)		-2.1	%
Intersegment eliminations		(2,419	)		NM			(1,330	)		NM			(1,089	)		NM			(3,577	)		NM			(2,416	)		NM			(1,161	)		NM
Total	$	238,781			34.6	%	$	226,018			33.6	%	$	12,763			5.6	%	$	476,394			34.8	%	$	483,885			36.3	%	$	(7,491	)		-1.5	%

NM - Not Meaningful

Unified Communications SG&A expenses for the three months ended June 30, 2014 increased $11.3 million, or 8.9%, to $138.1 million from $126.7 million for the three months ended June 30, 2013. The increase in SG&A expenses previously noted primarily impacted the Unified Communications segment. The increase in SG&A for the three months ended June 30, 2014 included $3.8 million from the SchoolMessenger acquisition. As a percentage of this segment’s revenue, Unified Communications SG&A expenses increased to 33.5% for the three months ended June 30, 2014 compared to 31.0% for the three months ended June 30, 2013.

Unified Communications SG&A expenses for the six months ended June 30, 2014 decreased $2.0 million, or 0.7%, to $275.3 million from $277.3 million for the six months ended June 30, 2013. As a percentage of this segment’s revenue, Unified Communications SG&A expenses decreased to 33.7% for the six months ended June 30, 2014 compared to 34.5% for the six months ended June 30, 2013. The IPO Sponsor Fees and IPO Bonuses allocated to Unified Communications were $19.3 million for the six months ended June 30, 2013. Such allocated portion of the IPO Sponsor Fees and IPO Bonuses had a 2.4% impact on SG&A expenses as a percentage of revenue for Unified Communications.

Communication Services SG&A expenses for the three months ended June 30, 2014 increased $2.5 million, or 2.5%, to $103.1 million from $100.6 million for the three months ended June 30, 2013. The increase in SG&A for the three months ended June 30, 2014 included $2.7 million from the Health Advocate acquisition. As a percentage of this segment’s revenue, Communication Services SG&A expenses improved to 35.0% for the three months ended June 30, 2014, compared to 37.1% for the three months ended June 30, 2013.

Communication Services SG&A expenses for the six months ended June 30, 2014 decreased $4.3 million, or 2.1%, to $204.7 million from $209.0 million for the six months ended June 30, 2013. As a percentage of this segment’s revenue, Communication Services SG&A expenses improved to 35.3% for the six months ended June 30, 2014, compared to 38.7% for the six months ended June 30, 2013. The IPO Sponsor Fees and IPO Bonuses allocated to Communication Services were $8.7 million for the six months ended June 30, 2013. Such allocated portion of the IPO Sponsor Fees and IPO Bonuses had a 1.6% impact on SG&A expenses as a percentage of revenue for Communication Services.

45

Operating income: Operating income for the three months ended June 30, 2014 decreased $12.8 million, or 9.5%, to $121.9 million from $134.7 million for the three months ended June 30, 2013. This decrease was primarily due to higher SG&A expenses. As a percentage of revenue, operating income for the three months ended June 30, 2014 decreased to 17.6% from 20.0% for the three months ended June 30, 2013.

Operating income for the six months ended June 30, 2014 improved $15.7 million, or 6.9%, to $243.8 million from $228.0 million for the six months ended June 30, 2013. As a percentage of revenue, operating income for the six months ended June 30, 2014 increased to 17.8% from 17.1% for the six months ended June 30, 2013. This increase in operating income was primarily the result of the IPO Sponsor Fees and IPO Bonuses of $28.0 million recorded during the six months ended June 30, 2013. The IPO Sponsor Fees and IPO Bonuses had a 2.1% impact on operating income as a percentage of revenue.

Operating income by segment:

	For the three months ended June 30,																For the six months ended June 30,
			% of					% of						%					% of					% of					%
	2014		Revenue			2013		Revenue			Change			Change			2014		Revenue			2013		Revenue			Change		Change
In thousands:
Unified Communications	$	96,325		23.4	%	$	113,156		27.7	%	$	(16,831	)		-14.9	%	$	197,020		24.1	%	$	194,122		24.2	%	$	2,898		1.5	%
Communication Services		25,589		8.7	%		21,582		8.0	%		4,007			18.6	%		46,751		8.1	%		33,906		6.3	%		12,845		37.9	%
Total	$	121,914		17.6	%	$	134,738		20.0	%	$	(12,824	)		-9.5	%	$	243,771		17.8	%	$	228,028		17.1	%	$	15,743		6.9	%

Unified Communications operating income for the three months ended June 30, 2014 decreased $16.8 million, or 14.9%, to $96.3 million from $113.2 million for the three months ended June 30, 2013. As a percentage of this segment’s revenue, Unified Communications operating income decreased to 23.4% for the three months ended June 30, 2014 from 27.7% for the three months ended June 30, 2013.

Unified Communications operating income for the six months ended June 30, 2014 increased $2.9 million, or 1.5%, to $197.0 million from $194.1 million for the six months ended June 30, 2013. As a percentage of this segment’s revenue, Unified Communications operating income decreased to 24.1% for the six months ended June 30, 2014 from 24.2% for the six months ended June 30, 2013. The IPO Sponsor Fees and IPO Bonuses, recorded during the six months ended June 30, 2013 and allocated to Unified Communications, had a 2.4% impact on operating income as a percentage of revenue for Unified Communications.

Communication Services operating income for the three months ended June 30, 2014 increased $4.0 million, or 18.6%, to $25.6 million from $21.6 million for the three months ended June 30, 2013. As a percentage of this segment’s revenue, Communication Services operating income improved to 8.7% for the three months ended June 30, 2014 from 8.0% for the three months ended June 30, 2013.

Communication Services operating income for the six months ended June 30, 2014 increased $12.8 million, or 37.9%, to $46.8 million from $33.9 million for the six months ended June 30, 2013. As a percentage of this segment’s revenue, Communication Services operating income improved to 8.1% for the six months ended June 30, 2014 from 6.3% for the six months ended June 30, 2013. The IPO Sponsor Fees and IPO Bonuses, recorded during the six months ended June 30, 2013 and allocated to Communication Services, had a 1.6% impact on operating income as a percentage of revenue for Communication Services.

Other income (expense): Other income (expense) includes interest expense from borrowings under credit facilities and outstanding notes, the aggregate foreign exchange gain (loss) on affiliate transactions denominated in currencies other than the functional currency and interest income from short-term investments. Other income (expense) for the three months ended June 30, 2014 was ($46.0) million compared to ($64.9) million for the three months ended June 30, 2013. Other income (expense) for the six months ended June 30, 2014 was ($94.2) million compared to ($153.3) million for the six months ended June 30, 2013. Interest expense for the three and six months ended June 30, 2014 was $48.4 million and $97.5 million, respectively, compared to $57.3 million and $130.2 million, respectively, for the three and six months ended June 30, 2013. The reduction in interest expense is primarily due to the redemption of the $450.0 million senior subordinated notes on April 26, 2013 and lower interest rates on our variable rate senior secured term loan facilities.

46

Upon completion of the redemption of the $450.0 million senior subordinated notes on April 26, 2013, we recorded as other non-operating expense $6.6 million for the accelerated amortization of the remaining balance of deferred financing costs associated with the senior subordinated notes. During the six months ended June 30, 2013, we recorded as other non-operating expense $16.5 million for the 103.667% subordinated debt call premium of our $450.0 million senior subordinated notes.

During the three and six months ended June 30, 2014, we recognized gains of $0.4 million on affiliate foreign currency transactions denominated in currencies other than the functional currency. During the three and six months ended June 30, 2013, we recognized losses of $1.1 million and $2.8 million, respectively, on affiliate foreign currency transactions denominated in currencies other than the functional currency.

During the three months ended June 30, 2014, we recognized a $1.8 million gain in marking the investments in our non-qualified retirement plans to market compared to a $0.1 million loss during the three months ended June 30, 2013. During the six months ended June 30, 2014 and 2013 we recognized a $2.5 million gain in each period in marking the investments in our non-qualified retirement plans to market.

Net income: Net income for the three months ended June 30, 2014 increased $4.1 million, or 9.4%, to $47.8 million from net income of $43.7 million for the three months ended June 30, 2013. Our net income for the six months ended June 30, 2014 increased $47.3 million, or 101.3%, to $94.0 million from $46.7 million for the six months ended June 30, 2013. Net income includes a provision for income tax expense at an effective rate of approximately 37.125% for the three and six months ended June 30, 2014, compared to an effective tax rate of approximately 37.5% for the three and six months ended June 30, 2013. For the six months ended June 30, 2013, the IPO Sponsor Fees and IPO Bonuses, subordinated debt call premium and accelerated interest expense for the deferred financing costs associated with the Senior Subordinated Notes had a $31.9 million negative impact on net income.

Earnings per common share: Earnings per common share-basic for the three and six months ended June 30, 2014 were $0.57 and $1.12, respectively, compared to earnings per common share-basic for the three and six months ended June 30, 2013 of $0.52 and $0.63, respectively. Earnings per common share-diluted for the three and six months ended June 30, 2014 were $0.56 and $1.10, respectively, compared to earnings per common share-diluted for the three and six months ended June 30, 2013 of $0.51 and $0.62, respectively. During the six months ended June 30, 2013, the IPO Sponsor Fees and IPO Bonuses, subordinated debt call premium and accelerated interest expense for the deferred financing costs associated with the Senior Subordinated Notes had an aggregate impact of $0.43 and $0.42 on earnings per common share-basic and diluted, respectively.

Liquidity and Capital Resources

We have historically financed our operations and capital expenditures primarily through cash flows from operations supplemented by borrowings under our senior secured credit facilities, revolving credit facilities and asset securitization facilities.

Our current and anticipated uses of our cash, cash equivalents and marketable securities are to fund operating expenses, acquisitions, capital expenditures, interest payments, tax payments, quarterly dividends and the repayment of principal on debt.

The following table summarizes our cash flows by category for the periods presented:

	For the Six Months Ended June 30,
In thousands:	2014			2013			Change			% Change
Net cash flows from operating activities	$	201,829		$	193,664		$	8,165			4.2	%
Net cash flows used in investing activities	$	(418,229	)	$	(61,002	)	$	(357,227	)		NM
Net cash flows from (used in) financing activities	$	144,737		$	(93,693	)	$	238,430			NM

NM - Not Meaningful

47

Net cash flows from operating activities increased $8.2 million, or 4.2%, to $201.8 million for the six months ended June 30, 2014, compared to net cash flows from operating activities of $193.7 million for the six months ended June 30, 2013. The increase in net cash flows from operating activities is primarily due to improvements in net income and the timing of vendor payments offset by the timing of collections of accounts receivable.

Days sales outstanding, a key performance indicator that we utilize to monitor the accounts receivable average collection period and assess overall collection risk, was 61 days at June 30, 2014, when adjusted for the recent acquisitions of SchoolMessenger and Health Advocate, compared to 60 days at June 30, 2013. At June 30, 2014, each additional day outstanding resulted in an approximate $7.5 million reduction in our net cash flows from operating activities.

Net cash flows used in investing activities increased $357.2 million to $418.2 million for the six months ended June 30, 2014, compared to net cash flows used in investing activities of $61.0 million for the six months ended June 30, 2013. During the six months ended June 30, 2014, our business acquisition investing was $341.9 million greater than the six months ended June 30, 2013, as a result of the acquisitions of SchoolMessenger and Health Advocate. During the six months ended June 30, 2014, cash used for capital expenditures was $75.4 million compared to $59.5 million for the six months ended June 30, 2013. The increase in capital expenditures is due primarily to an initiative to consolidate several of our data centers and expansion of our network infrastructure.

Net cash flows from financing activities increased $238.4 million to $144.7 million for the six months ended June 30, 2014, compared to net cash flows used in financing activities of $93.7 million for the six months ended June 30, 2013. During the six months ended June 30, 2014, net proceeds from revolving credit facilities were $185.0 million compared to net proceeds of $35.0 million during the six months ended June 30, 2013. During the six months ended June 30, 2013, net proceeds from our IPO net of related offering costs were $398.3 million. During the six months ended June 30, 2013, we redeemed $450.0 million 11% senior subordinated notes. The redemption price was 103.667% of the principal amount of the senior subordinated notes. During the six months ended June 30, 2014, dividends of $37.8 million were declared and paid compared to $19.0 million of dividend and dividend equivalent payments during the six months ended June 30, 2013. During the six months ended June 30, 2013, deferred financing and other debt related costs of $30.2 million were paid in connection with the Third Amendment on February 20, 2013. We did not make any principal repayments on long-term obligations during the six months ended June 30, 2014 compared to $12.1 million during the six months ended June 30, 2013.

As of June 30, 2014, the amount of cash and cash equivalents held by our foreign subsidiaries was $101.9 million. We have accrued U.S. taxes on $209.8 million of unremitted foreign earnings and profits. Our intent is to permanently reinvest a portion of these funds outside the U.S. for acquisitions and capital expansion, and to repatriate a portion of these funds. Based on our current projected capital needs and the current amount of cash and cash equivalents held by our foreign subsidiaries, we do not anticipate incurring any material tax costs beyond our accrued tax position in connection with such repatriation, but we may be required to accrue for unanticipated additional tax costs in the future if our expectations or the amount of cash held by our foreign subsidiaries change.

Subject to legally available funds, we intend to pay a quarterly cash dividend at a rate equal to approximately $18.9 million per quarter (or an annual rate of $75.6 million). Based on approximately 84.0 million shares of common stock outstanding, this implies a quarterly dividend of approximately $0.225 per share (or an annual dividend of approximately $0.90 per share). We anticipate funding our dividend with cash generated by our operations. The declaration and payment of all future dividends, if any, will be at the sole discretion of our Board of Directors. On July 31, 2014, we announced a $0.225 per common share quarterly dividend. The dividend is payable August 21, 2014, to shareholders of record as of the close of business on August 11, 2014.

48

Given our current levels of cash on hand, anticipated cash flows from operations and available borrowing capacity, we believe we have sufficient liquidity to conduct our normal operations and pursue our business strategy in the ordinary course.

Senior Secured Term Loan Facility

On January 24, 2014, we modified our Senior Secured Credit Facilities by entering into the Fourth Amendment. The Fourth Amendment provided for a 25 basis point reduction in the applicable LIBOR interest rate margins and a 25 basis point reduction in the LIBOR interest rate floors of all Term Loans. As of June 30, 2014, the interest rate margins applicable to the 2018 Maturity Term Loans were 2.50% for LIBOR rate loans and 1.50% for base rate loans, and the interest rate margins applicable to the 2016 Maturity Term Loans were 2.0% for LIBOR rate loans and 1.0% for base rate loans. The Fourth Amendment also provides for interest rate floors applicable to the Term Loans. The interest rate floors as of June 30, 2014 were 0.75% for LIBOR rate loans and 1.75% for base rate loans. The Fourth Amendment also includes a soft call option applicable to the Term Loans. The soft call option provides for a premium equal to 1.0% of the amount of the repricing payment in the event that, on or prior to the six-month anniversary of the effective date of the Fourth Amendment, West or its subsidiary borrowers enter into certain repricing transactions.

In connection with the Fourth Amendment, the Company incurred refinancing fees and expenses of approximately $5.8 million, which will be amortized into interest expense over the remaining life of the Senior Secured Credit Facilities.

Our Senior Secured Credit Facilities bear interest at variable rates. At June 30, 2014, our Senior Secured Credit Facilities required annual principal payments of approximately $23.8 million, paid quarterly with balloon payments at maturity dates of July 15, 2016 and June 30, 2018 of approximately $305.9 million and $1,985.9 million respectively. The effective annual interest rates, inclusive of debt amortization costs, on the Senior Secured Credit Facilities for the three and six months ended June 30, 2014 were 3.93% and 4.00%, respectively, compared to 4.74% and 5.33%, respectively, during the three and six months ended June 30, 2013.

On July 1, 2014, we used a portion of the net proceeds from the 2022 Senior Notes to repay a portion of the 2018 Maturity Term Loans. The total aggregate principal amount repaid on the 2018 Maturity Term Loans was $250.0 million. Subsequent to this repayment, our Senior Secured Credit Facilities requires annual principal payments of approximately $3.1 million, paid quarterly with balloon payments at maturity dates of July 15, 2016 and June 30, 2018 of approximately $305.9 million and $1,813.5 million, respectively.

On July 1, 2014, we further modified our Senior Secured Credit Facilities by entering into the Fifth Amendment. The Fifth Amendment provided for a new delayed draw term loan A facility (the “TLA”) to be made available, in a single borrowing, at any time on or before December 31, 2014 in the form of TLA loans having terms substantially similar to the existing term loans under our Senior Secured Credit Facilities, except with respect to pricing, amortization and maturity, in an aggregate principal amount of $350.0 million. The TLA matures July 1, 2019 provided that, the maturity date shall be April 2, 2018 if an aggregate principal amount of $500.0 million or greater of 2018 Maturity Term Loans remains outstanding on such date. The proceeds of the TLA will be used at our option (i) to prepay in part Senior Secured Term Loan Facilities due in 2016 and 2018 and pay accrued but unpaid interest thereon, (ii) to redeem any 2019 Senior Notes, (iii) for working capital and general corporate purposes and (iv) to pay fees and expenses incurred in connection with the incurrence of the TLA. Annual amortization (payable in quarterly installments) in respect of the TLA will be payable at: a 2.5% annual rate in the year ending June 30, 2015 (amortization to be at a 0.625% quarterly rate for the full fiscal quarters following incurrence); a 5.0% annual rate in the year ending June 30, 2016; a 7.5% annual rate in the year ending June 30, 2017; and a 10.0% annual rate thereafter until the maturity date, at which point all remaining outstanding TLA shall become due and payable.

49

The TLA notes will bear interest at variable rates. The interest rate margin applicable to the TLA will be based on the Company’s total leverage ratio and range from 1.50% to 2.25% for LIBOR rate loans and from 0.50% to 1.25% for base rate loans.

Senior Secured Revolving Credit Facility

Prior to the Fifth Amendment, our senior secured revolving credit facility provided senior secured financing of up to $201 million and matured on January 15, 2016. We were required to pay each non-defaulting lender a commitment fee of 0.375% in respect of any unused commitments under the senior secured revolving credit facility. The commitment fee in respect of unused commitments under the senior secured revolving credit facility was subject to adjustment based upon our total leverage ratio.

The senior secured revolving credit facility was undrawn for the three and six months ended June 30, 2014 and June 30, 2013.

The Fifth Amendment provided for a new Senior Secured Revolving Credit Facility to be made available under our Amended Credit Agreement in replacement of, and in the form of revolving credit loans having terms substantially similar to, the $201 million senior secured revolving credit facility referred to above (except with respect to pricing and maturity) in an aggregate principal amount of $300.0 million that matures July 1, 2019 provided that, the maturity date shall be April 2, 2018 if an aggregate principal amount of $500.0 million or greater of 2018 Maturity Term Loans remains outstanding on such date. The proceeds of the Senior Secured Revolving Credit Facility are to be used solely (i) to prepay in full revolving credit loans outstanding under the previous senior secured credit facilities, and pay accrued but unpaid interest thereon, and to terminate all commitments under, in each case, the previous senior secured revolving credit facility in effect immediately prior to giving effect to the Fifth Amendment, (ii) for working capital and general corporate purposes (including dividends and distributions and acquisitions) and (iii) to pay fees and expenses incurred in connection with the establishment and incurrence of the TLA, the Senior Secured Revolving Credit Facility and any related transactions.

The interest rate margin applicable to the Senior Secured Revolving Credit Facility is based on our total leverage ratio and ranges from 1.50% to 2.25% for LIBOR rate loans and from 0.50% to 1.25% for base rate loans. We are required to pay each non-defaulting lender a commitment fee of 0.375% in respect of any unused commitments under the senior secured revolving credit facility. The commitment fee in respect of unused commitments under the senior secured revolving credit facility is subject to adjustment based upon our total leverage ratio.

The Fifth Amendment revised certain negative covenants contained in the Credit Agreement to reflect the size of the Company and current market terms and to extend the total leverage ratio financial covenant under the Credit Agreement in effect immediately prior to the Fifth Amendment through the maturity of the TLA and the Senior Secured Revolving Credit Facility with certain step downs in such ratio levels for test periods ending after December 31, 2015.

Subsequent to June 30, 2014, after giving effect to the Fifth Amendment, which provided for a reset to the availability under the uncommitted incremental facilities, the Company may request additional tranches of term loans or increases to the revolving credit facility in an aggregate amount not to exceed $500.0 million, plus the aggregate principal payments made in respect of the term loans thereunder following July 1, 2014 (other than such payments made with the proceeds of the 2022 Notes or the proceeds of the TLA). Availability of such additional tranches of term loans or increases to the revolving credit facility is subject to the absence of any default and pro forma compliance with financial covenants and, among other things, the receipt of commitments by existing or additional financial institutions.

50

2018 Senior Notes

On October 5, 2010, we issued $500.0 million aggregate principal amount of 2018 Senior Notes.

In connection with the issuance of the 2022 Senior Notes, on June 17, 2014, we commenced a tender offer to purchase any and all of our outstanding $500.0 million in aggregate principal amount of the 2018 Senior Notes. Total offer consideration for each $1,000 principal amount of the 2018 Senior Notes tendered was $1,063.09, including an early tender premium of $20.00 per $1,000 principal amount of the 2018 Senior Notes for those holders who properly tendered their 2018 Senior Notes on or before June 30, 2014. Upon consummation of the tender offer on July 1, 2014, approximately $270.8 million aggregate principal amount of the 2018 Senior Notes was purchased. Total additional consideration paid for the tender offer, including early tender premium payment and accrued interest, was approximately $298.7 million.

The redemption date for the call of the 2018 Senior Notes was July 17, 2014 and the redemption price was 104.313% of the principal amount of the 2018 Senior Notes and make-whole premium. In addition, the Company paid accrued and unpaid interest on the redeemed 2018 Senior Notes up to, but not including, the redemption date. Following this redemption, none of the 2018 Senior Notes remained outstanding.

2019 Senior Notes

On November 24, 2010, we issued $650.0 million aggregate principal amount of 2019 Senior Notes.

In connection with the issuance of the 2022 Notes, on June 17, 2014, we commenced a tender offer to purchase up to $200.0 million in aggregate principal amount of the 2019 Senior Notes. Total offer consideration for each $1,000 principal amount of the 2019 Senior Notes tendered was $1,066.29 including an early tender premium of $20.00 per $1,000 principal amount of the 2019 Senior Notes for those holders who properly tendered their 2019 Senior Notes on or before June 30, 2014. Upon consummation of the tender offer on July 1, 2014, $200.0 million aggregate principal amount of the 2019 Senior Notes was purchased. Total additional consideration paid for the tender offer, including early tender premium payment and accrued interest, was approximately $215.3 million.

At any time prior to November 15, 2014, we may redeem all or a part of the 2019 Senior Notes at a redemption price equal to 100% of the principal amount of 2019 Senior Notes redeemed plus the applicable premium (as defined in the indenture governing the 2019 Senior Notes) as of, and accrued and unpaid interest to, the date of redemption, subject to the right of holders of 2019 Senior Notes on the relevant record date to receive interest due on the relevant interest payment date.

On and after November 15, 2014, we may redeem the 2019 Senior Notes in whole or in part at the redemption prices (expressed as percentages of principal amount of the 2019 Senior Notes to be redeemed) set forth below plus accrued and unpaid interest thereon to the applicable date of redemption, subject to the right of holders of 2019 Senior Notes of record on the relevant record date to receive interest due on the relevant interest payment date, if redeemed during the twelve-month period beginning on November 15 of each of the years indicated below:

Year	Percentage
2014		103.938
2015		101.969
2016 and thereafter		100.000

51

2022 Senior Notes

On July 1, 2014 we issued $1.0 billion aggregate principal amount of 2022 Senior Notes. The 2022 Senior Notes mature on July 15, 2022 and were issued at par. The 2022 Senior Notes were offered in a private offering exempt from the registration requirements of the Securities Act.

At any time prior to July 15, 2017, we may redeem all or a part of the 2022 Senior Notes at a redemption price equal to 100% of the principal amount of 2022 Senior Notes redeemed plus the applicable premium (as defined in the indenture governing the 2022 Senior Notes) as of, and accrued and unpaid interest to, the date of redemption, subject to the right of holders of 2022 Senior Notes on the relevant record date to receive interest due on the relevant interest payment date.

On and after July 15, 2017, we may redeem the 2022 Senior Notes in whole or in part at the redemption prices (expressed as percentages of principal amount of the 2022 Senior Notes to be redeemed) set forth below plus accrued and unpaid interest thereon to the applicable date of redemption, subject to the right of holders of 2022 Senior Notes of record on the relevant record date to receive interest due on the relevant interest payment date, if redeemed during the twelve-month period beginning on July 15 of each of the years indicated below:

Year	Percentage
2017		104.031
2018		102.688
2019		101.344
2020 and thereafter		100.000

At any time (which may be more than once) before July 15, 2017, we can choose to redeem up to 40% of the outstanding notes with money that we raise in one or more equity offerings, as long as (i) we pay 105.375% of the face amount of the notes, plus accrued and unpaid interest; (ii) we redeem the notes within 90 days after completing the equity offering; and (iii) at least 60% of the aggregate principal amount of the notes issued remains outstanding afterwards.

We and our subsidiaries, affiliates or significant shareholders may from time to time, in our sole discretion, purchase, repay, redeem or retire any of our outstanding debt or equity securities (including any publicly issued debt or equity securities), in privately negotiated or open market transactions, by tender offer or otherwise.

Accounts Receivable Securitization

On August 26, 2013, the revolving trade accounts receivable financing facility between West Receivables LLC, a wholly-owned, bankruptcy-remote direct subsidiary of West Receivables Holdings LLC and Wells Fargo was amended and extended. The amended and extended facility provides for $185.0 million in available financing and the term of the facility was extended to August 27, 2018. The amended and extended facility also reduced the unused commitment fee to 0.45% from 0.50% and lowered the LIBOR spread on borrowings to 135 basis points from 150 basis points. We have further amended the amended and extended facility as of April 9, 2014 to include additional guarantors and, as of June 2, 2014, to modify the eligibility criteria for certain receivables. Under the amended and extended facility, West Receivables Holdings LLC sells or contributes trade accounts receivables to West Receivables LLC, which sells undivided interests in the purchased or contributed accounts receivables for cash to one or more financial institutions. The availability of the funding is subject to the level of eligible receivables after deducting certain concentration limits and reserves. The proceeds of the facility are available for general corporate purposes. West Receivables LLC and West Receivables Holdings LLC are consolidated in our condensed consolidated financial statements included elsewhere in this report. At June 30, 2014, $185.0 million was outstanding under the amended and extended asset securitization facility. $185.0 million was drawn on this facility to partially fund the acquisition of Health Advocate. At December 31, 2013, the amended and extended asset securitization facility was undrawn. The highest balance outstanding during the six months ended June 30, 2014 and 2013 on this facility was $185.0 million and $50.0 million, respectively.

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Debt Covenants

Senior Secured Credit Facilities and Senior Secured Revolving Credit Facility—We are required to comply on a quarterly basis with a maximum total leverage ratio covenant and a minimum interest coverage ratio covenant. Pursuant to the Amended Credit Agreement, the total leverage ratio of consolidated total debt to Consolidated EBITDA (as defined in our Amended Credit Agreement) may not exceed 6.50 to 1.0 at June 30, 2014, and the interest coverage ratio of Consolidated EBITDA to the sum of consolidated interest expense must be not less than 1.85 to 1.0. The total leverage ratio will become more restrictive over time (adjusted annually until the maximum leverage ratio reaches 5.5 to 1.0 as of December 31, 2017). Both ratios are measured on a rolling four-quarter basis. We were in compliance with these financial covenants at June 30, 2014. The Amended Credit Agreement also contains various negative covenants, including limitations on indebtedness, liens, mergers and consolidations, asset sales, dividends and distributions or repurchases of our capital stock, investments, loans and advances, capital expenditures, payment of other debt, transactions with affiliates and changes in our lines of business.

The Amended Credit Agreement includes certain customary representations and warranties, affirmative covenants, and events of default, including payment defaults, breaches of representations and warranties, covenant defaults, cross-defaults to certain indebtedness, certain events of bankruptcy, certain events under ERISA, material judgments, the invalidity of material provisions of the documentation with respect to the Senior Secured Credit Facilities, the failure of collateral under the security documents for the Senior Secured Credit Facilities, the failure of the Senior Secured Credit Facilities to be senior debt under the subordination provisions of certain of our subordinated debt we may have outstanding from time to time and a change of control of us. If an event of default occurs, the lenders under the Senior Secured Credit Facilities will be entitled to take certain actions, including the acceleration of all amounts due under the Senior Secured Credit Facilities and all actions permitted to be taken by a secured creditor. We believe that for the foreseeable future, the Senior Secured Credit Facilities offer us sufficient capacity for our indebtedness financing requirements and we do not anticipate that the limitations on incurring additional indebtedness included in the Amended Credit Agreement will materially impair our financial condition or results of operations.

2019 Senior Notes and the 2022 Senior Notes—The indentures governing the 2019 Senior Notes and the 2022 Senior Notes contain covenants limiting, among other things, our ability and the ability of our restricted subsidiaries to: incur additional debt or issue certain preferred shares, pay dividends on or make distributions in respect of our capital stock or make other restricted payments, make certain investments, sell certain assets, create liens on certain assets to secure debt, consolidate, merge, sell, or otherwise dispose of all or substantially all of our assets, enter into certain transactions with our affiliates and designate our subsidiaries as unrestricted subsidiaries. We were in compliance with these financial covenants at June 30, 2014.

Accounts Receivable Securitization—The amended and extended revolving trade accounts receivable financing facility contains various customary affirmative and negative covenants and also contains customary default and termination provisions, which provide for acceleration of amounts owed under the program upon the occurrence of certain specified events, including, but not limited to, failure to pay yield and other amounts due, defaults on certain indebtedness, certain judgments, changes in control, certain events negatively affecting the overall credit quality of collateralized accounts receivable, bankruptcy and insolvency events and failure to meet financial tests requiring maintenance of certain leverage and coverage ratios, similar to those under our Senior Secured Credit Facility.

Our failure to comply with these debt covenants may result in an event of default which, if not cured or waived, could accelerate the maturity of our indebtedness. If our indebtedness is accelerated, we may not have sufficient cash resources to satisfy our debt obligations and we may not be able to continue our operations as planned. If our cash flows and capital resources are insufficient to fund our debt service obligations and keep us in compliance with the covenants under our Amended Credit Agreement or to fund our other liquidity needs, we may be forced to reduce or delay capital expenditures, sell assets or operations, seek additional capital or restructure or refinance our indebtedness including the notes. We cannot ensure that we would be able to take any of these actions, that these actions would be successful and would permit us to meet our scheduled debt service obligations or that these actions would be permitted under the terms of our existing or future debt agreements, including our Senior Secured Credit Facilities and the indentures that govern the notes. The Amended Credit Agreement and the indentures that govern the notes restrict our ability to dispose of assets and use the proceeds from the disposition. As a result, we may not be able to consummate those dispositions or use the proceeds to meet our debt service or other obligations, and any proceeds that are available may not be adequate to meet any debt service or other obligations then due.

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If we cannot make scheduled payments on our debt, we will be in default, and as a result:

• our debt holders could declare all outstanding principal and interest to be due and payable;

• the lenders under our Senior Secured Credit Facilities could terminate their commitments to lend us money and foreclose against the assets securing our borrowings; and

• we could be forced into bankruptcy or liquidation.

Contractual Obligations

We have contractual obligations that may affect our financial condition. However, based on management’s assessment of the underlying provisions and circumstances of our material contractual obligations, there is no known trend, demand, commitment, event or uncertainty that is reasonably likely to occur which would have a material effect on our financial condition or results of operations.

The following table summarizes our contractual obligations at June 30, 2014 (amounts in thousands):

	Payment due by period
Contractual			Less than						After 5
Obligations	Total		1 year		1 - 3 years		4 - 5 years		years
Senior Secured Term Loan Facility, due 2016	$	312,097	$	3,121	$	308,976	$	—	$	—
Senior Secured Term Loan Facility, due 2018		2,063,250		20,633		41,264		2,001,353		—
8 5/8% Senior Notes, due 2018		500,000		—		—		500,000		—
7 7/8% Senior Notes, due 2019		650,000		—		—		650,000		—
Amended and Extended Asset Securitization, due 2018		185,000		—		—		185,000		—
Interest payments on fixed rate debt		442,044		94,313		188,626		159,105		—
Estimated interest payments on variable rate debt (1)		322,302		80,820		157,927		83,555		—
Operating leases		156,111		37,294		47,239		24,577		47,001
Contractual minimums under telephony agreements (2)		173,000		77,300		95,700		—		—
Purchase obligations (3)		109,575		92,851		14,455		2,269		—
Total contractual cash obligations	$	4,913,379	$	406,332	$	854,187	$	3,605,859	$	47,001

(1) Interest rate assumptions based on July 10, 2014 LIBOR U.S. dollar swap rate curves for the next five years.

(2) Based on projected telephony minutes through 2017. The contractual minimum is usage based and could vary based on actual usage.

(3) Represents future obligations for capital and expense projects that are in progress or are committed.

The table above excludes amounts to be paid for taxes and long-term obligations under our Nonqualified Executive Retirement Savings Plan and Nonqualified Executive Deferred Compensation Plan. The table also excludes amounts to be paid for income tax contingencies because the timing thereof is highly uncertain. At June 30, 2014, we had accrued $34.0 million, including interest and penalties for uncertain tax positions.

The table above does not include the $1.0 billion aggregate principal amount of the 2022 Senior Notes issued July 1, 2014. The 2022 Senior Notes bear interest at a rate of 5.375% per year, payable semiannually in arrears on July 15 and January 15 of each year beginning January 15, 2015 and mature on July 15, 2022. Proceeds from the 2022 Senior Notes were used to retire the $500.0 million aggregate principal amount of the 2018 Senior Notes, $200.0 million aggregate principal amount of the 2019 Senior Notes and $250.0 million aggregate principal amount of the Senior Secured Term Loan Facility, due 2018. Interest payment obligations for the 2022 Senior Notes are also not included in the table above. Interest payments for the next five years and thereafter on the 2022 Senior Notes are expected to be $29.1 million in the first year, $53.8 million in years two through five and $188.1 million after five years. See note 5 to the condensed consolidated financial statements and Liquidity and Capital Resources elsewhere in this report for additional details.

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Capital Expenditures

Our operations continue to require significant capital expenditures for technology, capacity expansion and upgrades. Capital expenditures were $68.0 million for the six months ended June 30, 2014, compared to $48.7 million for the six months ended June 30, 2013. We currently estimate our capital expenditures for the remainder of 2015 to be approximately $102.0 million to $122.0 million primarily for equipment and upgrades at existing facilities, the consolidation of data centers and expansion of our network infrastructure.

Off – Balance Sheet Arrangements

Performance obligations of several of our subsidiaries are supported by performance bonds and letters of credit. These obligations will expire at various dates through 2014 and are renewed as required. The outstanding commitment on these obligations at June 30, 2014 was $8.8 million.

Effects of Inflation

We do not believe that inflation has had a material effect on our financial position or results of operations. However, there can be no assurance that our business will not be affected by inflation in the future.

CRITICAL ACCOUNTING POLICIES

The preparation of financial statements requires the use of estimates and assumptions on the part of management. The estimates and assumptions used by management are based on our historical experiences combined with management’s understanding of current facts and circumstances. Certain of our accounting policies are considered critical as they are both important to the portrayal of our financial condition and results of operations and require significant or complex judgment on the part of management. The accounting policies we consider critical are our accounting policies with respect to revenue recognition, allowance for doubtful accounts, goodwill and other intangible assets, and income taxes.

For additional discussion of these critical accounting policies, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations” section of our Annual Report on Form 10-K for the year ended December 31, 2013. There have not been any significant changes with respect to these policies during the six months ended June 30, 2014.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

Market Risk Management

Market risk is the potential loss arising from adverse changes in market rates and prices, such as interest rates, foreign currency exchange rates and changes in the market value of investments. The effect of inflation on our variable interest rate debt is discussed below in “Interest Rate Risk.”

Interest Rate Risk

As of June 30, 2014, we had $2,375.3 million outstanding under our senior secured term loan facilities, $185.0 million outstanding under our revolving trade accounts receivable financing facility, $500.0 million outstanding under our 2018 Senior Notes and $650.0 million outstanding under our 2019 Senior Notes.

Due to the interest rate floors, our long-term obligations at variable interest rates would be subject to interest rate risk only if current LIBOR rates exceed the interest rate floors. A 50 basis point change in the variable interest rate at June 30, 2014, would have no impact on our variable interest rate. At June 30, 2014, the 30 and 90 day LIBOR rates were approximately 0.15520% and 0.23070%, respectively. As a result of the interest rate floors and prevailing LIBOR rates, rate increases on our variable debt in the immediate and near term is unlikely.

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Foreign Currency Risk

Our Unified Communications segment conducts business in countries outside of the United States. Revenue and expenses from these foreign operations are typically denominated in local currency, thereby creating exposure to changes in exchange rates. Generally, we do not hedge the foreign currency transactions. Changes in exchange rates may positively or negatively affect our revenue and net income attributed to these subsidiaries.

Based on our level of operating activities in foreign operations during the six months ended June 30, 2014, a five percent change in the value of the U.S. dollar relative to the Euro and British Pound Sterling would have positively or negatively affected our net operating income by less than one percent.

For the three months ended June 30, 2014 and 2013, the Communication Services segment had no material revenue outside the United States. Our facilities in Canada, Jamaica, Mexico and the Philippines receive calls only from customers in North America under contracts denominated in U.S. dollars and therefore our foreign currency exposure is primarily for expenses incurred in the respective country.

For the three and six months ended June 30, 2014, revenues from non-U.S. countries represented approximately 19% of consolidated revenues. During these periods no individual foreign country accounted for greater than 10% of revenue. At June 30, 2014 and December 31, 2013, long-lived assets from non-U.S. countries were approximately 7% and 9%, respectively. We have generally not entered into forward exchange or option contracts for transactions denominated in foreign currency to hedge against foreign currency risk. We are exposed to translation risk because our foreign operations are in local currency and must be translated into U.S. dollars. As currency exchange rates fluctuate, translation of our Statements of Operations of non-U.S. businesses into U.S. dollars affects the comparability of revenue, expenses, and operating income between periods.

Investment Risk

Periodically, we have entered into interest rate swap agreements (also referred to as cash flow hedges) to convert variable long-term debt to fixed rate debt. At June 30, 2014, we had no cash flow hedges outstanding.

Item 4. Controls and Procedures

Evaluation of disclosure controls and procedures. Our management team continues to review our internal controls and procedures and the effectiveness of those controls. As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer and Treasurer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rule 13a-15(b) of the Securities Exchange Act of 1934, as amended. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer and Treasurer concluded that, as of June 30, 2014, our disclosure controls and procedures are effective in ensuring that the information required to be disclosed by the Company in reports that it files or submits under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the Commission’s rules and forms and (ii) that such information is accumulated and communicated to our management, including its Chief Executive Officer and Chief Financial Officer as appropriate to allow timely decisions regarding required disclosure.

Changes in internal control over financial reporting. There were no changes in our internal control over financial reporting or in other factors during the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. No corrective actions were required or taken.

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PART II. OTHER INFORMATION

Item 1. Legal Proceedings

In the ordinary course of business, we and certain of our subsidiaries are defendants in various litigation matters and are subject to claims from our clients for indemnification, some of which may involve claims for damages that are substantial in amount. We do not believe the disposition of claims currently pending will have a material adverse effect on our financial position, results of operations or cash flows.

Item 1A. Risk Factors

In addition to the other information set forth in this report, you should carefully consider the risks described under Item 1A in our Annual Report on Form 10-K for the year ended December 31, 2013. If any of the risks described therein occur, our business, financial condition, liquidity and results of operations could be materially affected.

Item 6. Exhibits

4.1	Indenture, dated as of July 1, 2014, among West Corporation, the guarantors named on the signature pages thereto and The Bank of New York Mellon Trust Company, N.A., as Trustee, with respect to the 5.375% senior notes due July 15, 2022 (incorporated by reference to Exhibit 4.1 to Form 8-K filed July 3, 2014)
4.2	Supplemental Indenture, dated as of July 1, 2014, by and among West Corporation and The Bank of New York Mellon Trust Company, N.A., to the Indenture, dated as of October 5, 2010, by and among West Corporation, the guarantors named therein and The Bank of New York Mellon Trust Company, N.A., with respect to West Corporation’s $500.0 million aggregate principal amount of 8.625% senior notes due October 1, 2018 (incorporated by reference to Exhibit 4.2 to Form 8-K filed July 3, 2014)
10.1	Amendment No. 5 to Amended and Restated Credit Agreement, dated as of July 1, 2014, by and among West Corporation, the Subsidiary Borrowers party thereto, Wells Fargo Bank, National Association, as administrative agent, and the lenders party thereto, to the amended and restated credit agreement, dated as of October 5, 2010, by and among West Corporation, the lenders from time to time party thereto and Wells Fargo Bank, National Association, as administrative agent (incorporated by reference to Exhibit 10.1 to Form 8-K filed July 3, 2014)
10.2	Separation Agreement, dated May 6, 2014, between West Corporation and Paul M. Mendlik (incorporated by reference to Exhibit 10.1 to Form 8-K filed May 7, 2014)(1)
10.3	West Corporation Amended and Restated 2013 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.1 to Form 8-K filed May 15, 2014)(1)
10.4	West Corporation Amended and Restated Executive Incentive Plan (incorporated by reference to Exhibit 10.1 to Form 8-K filed May 15, 2014)(1)
10.5	Amendment Number Three to the West Corporation Nonqualified Deferred Compensation Plan dated as of July 30, 2014 (1)
15.1	Letter regarding unaudited interim financial information

57

31.01	Certification pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.02	Certification pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.01	Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.02	Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101	Financial statements from the quarterly report on Form 10-Q of West Corporation for the quarter ended June 30, 2014, filed on August 5, 2014, formatted in XBRL: (i) the Condensed Consolidated Statements of Operations; (ii) the Condensed Consolidated Statements of Comprehensive Income; (iii) the Condensed Consolidated Balance Sheets; (iv) the Condensed Consolidated Statements of Cash Flows; (v) the Condensed Consolidated Statements of Stockholders’ Deficit and (vi) the Notes to Condensed Consolidated Financial Statements furnished herewith.

(1) Indicates management contract or compensation plan or arrangement.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

WEST CORPORATION
By:	/s/ Thomas B. Barker
	Thomas B. Barker
	Chief Executive Officer
By:	/s/ Paul M. Mendlik
	Paul M. Mendlik
	Chief Financial Officer and Treasurer
By:	/s/ R. Patrick Shields
	R. Patrick Shields
	Senior Vice President -
	Chief Accounting Officer

Date: August 5, 2014

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EXHIBIT INDEX

Number	Description
4.1	Indenture, dated as of July 1, 2014, among West Corporation, the guarantors named on the signature pages thereto and The Bank of New York Mellon Trust Company, N.A., as Trustee, with respect to the 5.375% senior notes due July 15, 2022 (incorporated by reference to Exhibit 4.1 to Form 8-K filed July 3, 2014)
4.2	Supplemental Indenture, dated as of July 1, 2014, by and among West Corporation and The Bank of New York Mellon Trust Company, N.A., to the Indenture, dated as of October 5, 2010, by and among West Corporation, the guarantors named therein and The Bank of New York Mellon Trust Company, N.A., with respect to West Corporation’s $500.0 million aggregate principal amount of 8.625% senior notes due October 1, 2018 (incorporated by reference to Exhibit 4.2 to Form 8-K filed July 3, 2014)
10.1	Amendment No. 5 to Amended and Restated Credit Agreement, dated as of July 1, 2014, by and among West Corporation, the Subsidiary Borrowers party thereto, Wells Fargo Bank, National Association, as administrative agent, and the lenders party thereto, to the amended and restated credit agreement, dated as of October 5, 2010, by and among West Corporation, the lenders from time to time party thereto and Wells Fargo Bank, National Association, as administrative agent (incorporated by reference to Exhibit 10.1 to Form 8-K filed July 3, 2014)
10.2	Separation Agreement, dated May 6, 2014, between West Corporation and Paul M. Mendlik (incorporated by reference to Exhibit 10.1 to Form 8-K filed May 7, 2014)(1)
10.3	West Corporation Amended and Restated 2013 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.1 to Form 8-K filed May 15, 2014)(1)
10.4	West Corporation Amended and Restated Executive Incentive Plan (incorporated by reference to Exhibit 10.1 to Form 8-K filed May 15, 2014)(1)
10.5	Amendment Number Three to the West Corporation Nonqualified Deferred Compensation Plan dated as of July 30, 2014 (1)
15.1	Letter regarding unaudited interim financial information
31.01	Certification pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.02	Certification pursuant to 15 U.S.C. Section 7241, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.01	Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.02	Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101	Financial statements from the quarterly report on Form 10-Q of West Corporation for the quarter ended June 30, 2014, filed on August 5, 2014, formatted in XBRL: (i) the Condensed Consolidated Statements of Operations; (ii) the Condensed Consolidated Statements of Comprehensive Income; (iii) the Condensed Consolidated Balance Sheets; (iv) the Condensed Consolidated Statements of Cash Flows; (v) the Condensed Consolidated Statements of Stockholders’ Deficit and (vi) the Notes to Condensed Consolidated Financial Statements furnished herewith.

(1) Indicates management contract or compensation plan or arrangement.

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EX-10.5

Exhibit 10.5

AMENDMENT NUMBER THREE

TO THE

WEST CORPORATION NONQUALIFIED DEFERRED COMPENSATION PLAN

WHEREAS, West Corporation, a Delaware corporation (the “Company”), maintains the West Corporation Nonqualified Deferred Compensation Plan, as amended and restated effective as of March 27, 2013 and amended by Amendment Number One dated as of April 24, 2013 and Amendment Number Two dated as of January 29, 2014 (the “Plan”);

WHEREAS, pursuant to Article VIII of the Plan, the Company has the authority to amend the Plan; and

WHEREAS, the Board has authorized an amendment of the Plan to facilitate participants making changes to notional investments in mutual funds more frequently than quarterly and to provide the Company with additional time to complete distributions in accordance with applicable law.

NOW, THEREFORE, the Plan is hereby amended, effective as of July 30, 2014, as follows:

1. The third sentence of Section 3.3 is hereby amended to delete the word “quarterly” prior to the word “by”.

2. The third sentence of Section 6.1 is hereby amended to replace the words “sixty (60) days” with the words “ninety (90) days”.

***

IN WITNESS WHEREOF, the Company has caused this instrument to be executed by its duly authorized agent as of July 30, 2014.

WEST CORPORATION
By:	/s/ Paul M. Mendlik
Name:	Paul M. Mendlik
Title:	Chief Financial Officer

2

EX-15.1

Exhibit 15.1

August 5, 2014

The Board of Directors and Stockholders of

West Corporation and subsidiaries

Omaha, Nebraska

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of West Corporation and subsidiaries for the periods ended June 30, 2014, and 2013, as indicated in our report dated August 5, 2014; because we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended June 30, 2014, is incorporated by reference in Registration Statement No. 333-187452 on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ Deloitte & Touche LLP

Omaha, Nebraska

EX-31.01

Exhibit 31.01

CERTIFICATION

I, Thomas B. Barker, certify that:

1. I have reviewed this quarterly report on Form 10-Q of West Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting.

Date: August 5, 2014	/s/ Thomas B. Barker
	Thomas B. Barker
	Chief Executive Officer

EX-31.02

Exhibit 31.02

CERTIFICATION

I, Paul M. Mendlik, certify that:

1. I have reviewed this quarterly report on Form 10-Q of West Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting.

Date: August 5, 2014	/s/ Paul M. Mendlik
	Paul M. Mendlik
	Chief Financial Officer and Treasurer

EX-32.01

Exhibit 32.01

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of West Corporation (the “Company”) on Form 10-Q for the period ended June 30, 2014 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Thomas B. Barker, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

/s/ Thomas B. Barker

Thomas B. Barker

Chief Executive Officer

August 5, 2014

EX-32.02

Exhibit 32.02

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of West Corporation (the “Company”) on Form 10-Q for the period ended June 30, 2014 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Paul M. Mendlik, Chief Financial Officer and Treasurer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

/s/ Paul M. Mendlik

Paul M. Mendlik

Chief Financial Officer and Treasurer

August 5, 2014

XML

Acquisitions - Summary of Estimated Fair Values of Assets Acquired and Liabilities Assumed at Acquisition (Detail) (USD $) In Thousands, unless otherwise specified	Apr. 21, 2014 SchoolMessenger [Member]	Jun. 13, 2014 Health Advocate [Member]
Business Acquisition [Line Items]
Working Capital	$ (9,764)	$ (2,620)
Property and equipment	1,574	6,055
Other assets, net		72
Intangible assets	40,145	150,190
Goodwill	51,536	163,395
Total assets acquired	83,491	317,092
Non-current deferred taxes	4,789	40,331
Long-term liabilities	2,157	11,400
Total liabilities assumed	6,946	51,731
Net assets acquired	$ 76,545	$ 265,361

XML

Stock-Based Compensation - 2006 Executive Incentive Plan and 2013 Long-Term Incentive Plan - Additional Information (Detail)			3 Months Ended	12 Months Ended
	Dec. 31, 2012 EIP [Member] Prior Year [Member]	Dec. 31, 2012 Option Certificate [Member]	Mar. 31, 2014 Long Term Incentive Plan [Member]	Dec. 31, 2012 Maximum [Member]	Dec. 31, 2012 Maximum [Member] EIP [Member] Prior Year [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award vesting period			4 years	4 years	5 years
The annual vesting and exercisable percentage options awarded	20.00%	25.00%	25.00%
Common stock granted under plan			8,500,000

XML

Long-Term Obligations - Senior Secured Term Loan Facility and Senior Secured Revolving Credit Facility - Additional Information (Detail) (USD $)	6 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Interest rate margins	0.25%
Refinancing expenses	$ 5,800,000
Term loans principal amount	3,710,347,000	3,525,347,000
Senior Secured Term Loan Facility, due 2019 [Member]
Debt Instrument [Line Items]
Senior secured credit facility, aggregate principal amount	300,000,000
Senior secured credit facility maturity date	Jul. 01, 2019
LIBOR Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	0.75%
Base Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	1.75%
Minimum [Member] | LIBOR Rate [Member] | Senior Secured Term Loan Facility, due 2019 [Member]
Debt Instrument [Line Items]
Interest rate margins	1.50%
Minimum [Member] | Base Rate [Member] | Senior Secured Term Loan Facility, due 2019 [Member]
Debt Instrument [Line Items]
Interest rate margins	0.50%
Maximum [Member] | LIBOR Rate [Member] | Senior Secured Term Loan Facility, due 2019 [Member]
Debt Instrument [Line Items]
Interest rate margins	2.25%
Maximum [Member] | Base Rate [Member] | Senior Secured Term Loan Facility, due 2019 [Member]
Debt Instrument [Line Items]
Interest rate margins	1.25%
LIBOR Interest Rate Floor [Member] | LIBOR Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	0.25%
Senior Secured Term Loan Facility, due 2018 [Member]
Debt Instrument [Line Items]
Term loan maturity	Jun. 30, 2018
Term loans principal amount	2,063,250,000	2,063,250,000
Senior Secured Term Loan Facility, due 2018 [Member] | LIBOR Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	2.50%
Senior Secured Term Loan Facility, due 2018 [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	1.50%
Senior Secured Term Loan Facility, due 2016 [Member]
Debt Instrument [Line Items]
Term loan maturity	Jul. 15, 2016
Term loans principal amount	312,097,000	312,097,000
Senior Secured Term Loan Facility, due 2016 [Member] | LIBOR Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	2.00%
Senior Secured Term Loan Facility, due 2016 [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	1.00%
Term Loan A Facility [Member]
Debt Instrument [Line Items]
Term loan maturity	Jul. 01, 2019
Term loans principal amount	350,000,000
Annual amortization payable , 2015	2.50%
Annual amortization payable, 2016	5.00%
Annual amortization payable, 2017	7.50%
Annual amortization payable, thereafter	10.00%
Term Loan A Facility [Member] | Minimum [Member] | LIBOR Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	1.50%
Term Loan A Facility [Member] | Minimum [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	0.50%
Term Loan A Facility [Member] | Maximum [Member] | LIBOR Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	2.25%
Term Loan A Facility [Member] | Maximum [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest rate margins	1.25%
Senior Notes, due 2019 [Member]
Debt Instrument [Line Items]
Term loans principal amount	$ 650,000,000	$ 650,000,000
Interest rate of senior notes	7.875%

XML

Financial Information for Subsidiary Guarantor and Subsidiary Non-Guarantor - Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Unaudited) (Parenthetical) (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Condensed Financial Statements, Captions [Line Items]
Foreign currency translation adjustments, tax	$ (1,767)	$ (849)	$ (418)	$ 3,250
Reclassification of cash flow hedges into earnings tax	0	690	0	1,349
Unrealized gain on cash flow hedges tax	0	(1,157)	0	(2,444)
Parent / Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
Foreign currency translation adjustments, tax	(1,767)	(849)	(418)	3,250
Reclassification of cash flow hedges into earnings tax		690		1,349
Unrealized gain on cash flow hedges tax		$ (1,157)		$ (2,444)

XML

Stock-Based Compensation - Summary of Stock Option Activity under 2006 EIP (Executive Incentive Plan) (Detail) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock granted	(12,591)
Number of Options, Exercised	(88,639)	(135,851)
2006 EIP and 2013 LTIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Available for Grant, Beginning Balance	8,005,398
Options Available for Grant, Options Granted	(217,785)
Options Available for Grant, Options exercised
Restricted stock granted	(12,591)
Restricted stock cancelled	16,468
Option Available for Grant, Ending Balance	7,805,538
Number of Options, Beginning Balance	3,022,823
Number of Options, Granted	217,785
Number of Options, Exercised	(30,226)
Number of Options, Ending Balance	3,039,040
Weighted Average Exercise Price, Beginning Balance	$ 27.21
Weighted Average Exercise Price, Granted	$ 24.72
Weighted Average Exercise Price, Exercised	$ 15.04
Weighted Average Exercise Price, Ending Balance	$ 27.11
2013 LTIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Available for Grant, Canceled or forfeited	14,048
Number of Options, Canceled or forfeited	(14,048)
Weighted Average Exercise Price, Canceled or forfeited	$ 23.82
2006 EIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Available for Grant, Canceled or forfeited
Number of Options, Canceled or forfeited	(157,294)
Weighted Average Exercise Price, Canceled or forfeited	$ 28.27

XML

Accrued Expenses - Accrued Expenses (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Payables And Accruals [Abstract]
Accrued wages	$ 64,629	$ 61,945
Accrued phone	56,475	48,201
Interest payable	45,738	48,793
Accrued other taxes (non-income related)	42,372	42,022
Income taxes payable	21,411	5,922
Accrued licensing fees	7,343	923
Acquisition obligation	6,115
Accrued lease expense	4,790	3,204
Accrued employee benefit costs	3,975	5,992
Deferred income tax		7,697
Other accrued expenses	30,470	24,983
Total	$ 283,318	$ 249,682

XML

EARNINGS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2014

Earnings Per Share [Abstract]

Weighted Average Number of Shares Outstanding

	Three months ended June 30,				Six months ended June 30,
(In thousands, except per share amounts)	2014		2013		2014		2013
Earnings Per Common Share:
Basic-Common	$	0.57	$	0.52	$	1.12	$	0.63
Diluted- Common	$	0.56	$	0.51	$	1.10	$	0.62
Weighted Average Number of Shares Outstanding:
Basic—Common		83,953		83,524		83,879		73,716
Dilutive Impact of Stock Options:
Common Shares		1,445		1,419		1,433		1,435
Diluted Common Shares		85,398		84,943		85,312		75,151

XML

Stock-Based Compensation - Summary of Information on Options Granted Under Executive Incentive Plan (Detail) (USD $)	6 Months Ended
	Jun. 30, 2014
0.00-13.12 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, Lower Limit	$ 0.00
Exercise Price, Upper Limit	$ 13.12
Outstanding Number of Options	106,583
Weighted Average Remaining Contractual Life (Years)	2 years 5 months 5 days
Outstanding Weighted Average Exercise Price	$ 13.12
Exercisable Number of Options	106,583
Exercisable Weighted Average Exercise Price	$ 13.12
13.13-28.88 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, Lower Limit	$ 13.13
Exercise Price, Upper Limit	$ 28.88
Outstanding Number of Options	2,281,791
Weighted Average Remaining Contractual Life (Years)	7 years 11 months 5 days
Outstanding Weighted Average Exercise Price	$ 25.18
Exercisable Number of Options	635,251
Exercisable Weighted Average Exercise Price	$ 25.65
28.89-50.88 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, Lower Limit	$ 28.89
Exercise Price, Upper Limit	$ 50.88
Outstanding Number of Options	620,419
Weighted Average Remaining Contractual Life (Years)	7 years 3 months 22 days
Outstanding Weighted Average Exercise Price	$ 34.15
Exercisable Number of Options	620,419
Exercisable Weighted Average Exercise Price	$ 34.15
50.89-84.80 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, Lower Limit	$ 50.89
Exercise Price, Upper Limit	$ 84.80
Outstanding Number of Options	30,247
Weighted Average Remaining Contractual Life (Years)	5 years 7 months 17 days
Outstanding Weighted Average Exercise Price	$ 77.63
Exercisable Number of Options	22,409
Exercisable Weighted Average Exercise Price	$ 76.91
Range Five [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, Lower Limit	$ 0.00
Exercise Price, Upper Limit	$ 84.80
Outstanding Number of Options	3,039,040
Weighted Average Remaining Contractual Life (Years)	7 years 7 months 2 days
Outstanding Weighted Average Exercise Price	$ 27.11
Exercisable Number of Options	1,384,662
Exercisable Weighted Average Exercise Price	$ 29.32

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Financial Information for Subsidiary Guarantor and Subsidiary Non-Guarantor - Supplemental Condensed Consolidated Balance Sheets (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
CURRENT ASSETS:
Cash and cash equivalents	$ 159,701	$ 230,041	$ 214,380	$ 179,111
Trust and restricted cash	22,549	21,679
Accounts receivable, net	467,938	450,189
Intercompany receivables
Deferred income taxes receivable	3,401
Prepaid assets	58,644	36,032
Deferred expenses	60,333	53,633
Other current assets	26,097	29,996
Total current assets	798,663	821,570
PROPERTY AND EQUIPMENT, NET	375,362	364,765
INVESTMENT IN SUBSIDIARIES
GOODWILL	2,037,730	1,823,921		1,816,851
INTANGIBLES, net	401,179	231,441
OTHER ASSETS	263,019	244,567
TOTAL ASSETS	3,875,953	3,486,264
CURRENT LIABILITIES:
Accounts payable	101,380	82,678
Intercompany payables
Deferred revenue	125,863	113,405
Accrued expenses	283,318	249,682
Current maturities of long-term debt	23,754	11,877
Total current liabilities	534,315	457,642
LONG-TERM OBLIGATIONS, less current maturities	3,686,593	3,513,470
DEFERRED INCOME TAXES	153,859	112,476
OTHER LONG-TERM LIABILITIES	173,926	142,848
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(672,740)	(740,172)	(819,473)	(1,249,686)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	3,875,953	3,486,264
Parent / Issuer [Member]
CURRENT ASSETS:
Cash and cash equivalents	27,217	129,445	103,042	106,010
Trust and restricted cash	6,284	6,283
Accounts receivable, net
Intercompany receivables
Deferred income taxes receivable		95,120
Prepaid assets	8,873	3,639
Deferred expenses
Other current assets	4,187	4,469
Total current assets	46,561	238,956
PROPERTY AND EQUIPMENT, NET	73,406	68,330
INVESTMENT IN SUBSIDIARIES	2,337,167	1,859,586
GOODWILL
INTANGIBLES, net
OTHER ASSETS	145,440	139,370
TOTAL ASSETS	2,602,574	2,306,242
CURRENT LIABILITIES:
Accounts payable	9,063	6,705
Intercompany payables	1,159,270	898,700
Deferred revenue
Accrued expenses	22,179	76,859
Current maturities of long-term debt	9,467	4,102
Total current liabilities	1,199,979	986,366
LONG-TERM OBLIGATIONS, less current maturities	1,960,892	1,966,256
DEFERRED INCOME TAXES	16,774	10,603
OTHER LONG-TERM LIABILITIES	97,669	83,189
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(672,740)	(740,172)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	2,602,574	2,306,242
Guarantor Subsidiaries [Member]
CURRENT ASSETS:
Cash and cash equivalents			6,954	1,821
Trust and restricted cash	16,215	15,396
Accounts receivable, net	28,671	67,217
Intercompany receivables	1,243,485	1,099,177
Deferred income taxes receivable	6,392	9,908
Prepaid assets	36,197	25,034
Deferred expenses	47,892	43,290
Other current assets	6,284	8,003
Total current assets	1,385,136	1,268,025
PROPERTY AND EQUIPMENT, NET	246,323	248,584
INVESTMENT IN SUBSIDIARIES	809,416	466,182
GOODWILL	1,637,724	1,637,725
INTANGIBLES, net	199,530	213,306
OTHER ASSETS	95,096	85,431
TOTAL ASSETS	4,373,225	3,919,253
CURRENT LIABILITIES:
Accounts payable	68,198	56,212
Intercompany payables
Deferred revenue	84,016	85,665
Accrued expenses	196,559	224,559
Current maturities of long-term debt	14,287	7,775
Total current liabilities	363,060	374,211
LONG-TERM OBLIGATIONS, less current maturities	1,540,701	1,547,214
DEFERRED INCOME TAXES	85,804	99,817
OTHER LONG-TERM LIABILITIES	48,686	40,483
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	2,334,974	1,857,528
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	4,373,225	3,919,253
Non-Guarantor Subsidiaries [Member]
CURRENT ASSETS:
Cash and cash equivalents	137,340	111,909	104,384	71,280
Trust and restricted cash	50
Accounts receivable, net	439,267	382,972
Intercompany receivables		12,929
Deferred income taxes receivable	3,984
Prepaid assets	13,574	7,359
Deferred expenses	12,441	10,343
Other current assets	15,626	17,524
Total current assets	622,282	543,036
PROPERTY AND EQUIPMENT, NET	55,633	47,851
INVESTMENT IN SUBSIDIARIES
GOODWILL	400,006	186,196
INTANGIBLES, net	201,649	18,135
OTHER ASSETS	22,483	19,766
TOTAL ASSETS	1,302,053	814,984
CURRENT LIABILITIES:
Accounts payable	28,975	31,074
Intercompany payables	84,215	213,406
Deferred revenue	41,847	27,740
Accrued expenses	71,555	53,292
Current maturities of long-term debt
Total current liabilities	226,592	325,512
LONG-TERM OBLIGATIONS, less current maturities	185,000
DEFERRED INCOME TAXES	51,281	2,056
OTHER LONG-TERM LIABILITIES	27,571	19,176
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	811,609	468,240
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	1,302,053	814,984
Eliminations and Consolidating Entries [Member]
CURRENT ASSETS:
Cash and cash equivalents	(4,856)	(11,313)
Trust and restricted cash
Accounts receivable, net
Intercompany receivables	(1,243,485)	(1,112,106)
Deferred income taxes receivable	(6,975)	(105,028)
Prepaid assets
Deferred expenses
Other current assets
Total current assets	(1,255,316)	(1,228,447)
PROPERTY AND EQUIPMENT, NET
INVESTMENT IN SUBSIDIARIES	(3,146,583)	(2,325,768)
GOODWILL
INTANGIBLES, net
OTHER ASSETS
TOTAL ASSETS	(4,401,899)	(3,554,215)
CURRENT LIABILITIES:
Accounts payable	(4,856)	(11,313)
Intercompany payables	(1,243,485)	(1,112,106)
Deferred revenue
Accrued expenses	(6,975)	(105,028)
Current maturities of long-term debt
Total current liabilities	(1,255,316)	(1,228,447)
LONG-TERM OBLIGATIONS, less current maturities
DEFERRED INCOME TAXES
OTHER LONG-TERM LIABILITIES
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(3,146,583)	(2,325,768)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ (4,401,899)	$ (3,554,215)

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ORGANIZATION, CONSOLIDATION AND PRESENTATION OF FINANCIAL STATEMENTS (Policies)

6 Months Ended

Jun. 30, 2014

Accounting Policies [Abstract]

Basis of Consolidation

Basis of Consolidation—The unaudited condensed consolidated financial statements include the accounts of West and its wholly-owned subsidiaries and reflect all adjustments (all of which are normal recurring adjustments) which are, in the opinion of management, necessary for a fair presentation of the financial position, operating results, and cash flows for the interim periods. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto, contained in our Annual Report on Form 10-K for the year ended December 31, 2013. All intercompany balances and transactions have been eliminated. Our results for the three and six months ended June 30, 2014 are not necessarily indicative of what our results will be for other interim periods or for the full fiscal year.

Use of Estimates

Use of Estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

Revenue Recognition—Conferencing services are generally billed and revenue recognized on a per participant minute basis. Web collaboration services are generally billed and revenue recognized on a per participant minute basis or, in the case of operating license arrangements, generally billed in advance and revenue recognized ratably over the service life period. IP communications services are generally billed and revenue recognized on a per seat basis. Interactive services are generally billed, and revenue recognized, on a per call, per message or per minute basis, or ratably over the contract term. We also charge clients for additional features, such as conference call recording, transcription services or professional services. Public safety services revenue is generated primarily from monthly fees based on the number of billing telephone numbers and cell towers covered under contract. In addition, product sales and installations are generally recognized upon completion of the installation and client acceptance of a fully functional system or, for contracts that are completed in stages, recognized upon completion of such stages and client acceptance. Contracts for annual recurring services such as support and maintenance agreements are generally billed in advance and are recognized as revenue ratably (on a monthly basis) over the contractual periods.

Revenue for telecom services is recognized in the period the service is provided and when collection is reasonably assured. These telecom services are primarily comprised of switched access charges for toll-free origination services, which are paid primarily by interexchange carriers.

Agent services revenue is generated in the month that services are performed, and services are generally billed based on call duration, hours of input, number of calls or a contingent basis. Revenue for contingent collection services and overpayment identification and recovery services is recognized in the month collection payments are received based upon a percentage of cash collected or other agreed upon contractual parameters. Revenue for health advocacy services is based on Per Employee Per Month (“PEPM”) fees charged under prepayment agreements for services and is recognized as revenue for the periods billed. Fees for future service periods are deferred until the service is performed.

Dividend

Dividend—We funded the dividends paid in 2013 and the first six months of 2014 with cash generated by our operations, and we anticipate funding future dividends with cash generated by our operations. The declaration and payment of all future dividends, if any, will be at the sole discretion of our Board of Directors. On each of February 20, 2014 and May 15, 2014, we paid a $0.225 per common share quarterly dividend. The total dividend paid was approximately $18.9 million to shareholders of record as of the close of business on February 10, 2014 and May 5, 2014, respectively, for a total of $37.8 million.

Recent Accounting Pronouncements

Recent Accounting Pronouncements—In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers” (Topic 606) (“ASU 2014-09”). ASU 2014-09 is a comprehensive new revenue recognition model requiring a company to recognize revenue to depict the transfer of goods or services to a customer at an amount reflecting the consideration it expects to receive in exchange for those goods or services. In adopting ASU 2014-09, companies may use either a full retrospective or a modified retrospective approach. ASU 2014-09 is effective for the first interim period within annual reporting periods beginning after December 15, 2016, and early adoption is not permitted. The Company will adopt ASU 2014-09 during the first quarter of fiscal 2017. We are still assessing the impact on the Company’s consolidated condensed financial statements.

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Hedging Activities - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	Jun. 30, 2014 Swap
Derivative Instruments, Gain (Loss) [Line Items]
Fixed interest rate on the interest rate swaps, minimum	1.685%
Fixed interest rate on the interest rate swaps, maximum	1.6975%
Number of interest rate swaps	3
Variable Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Interest rate swaps with a notional value matured	$ 500.0

XML

Goodwill and Other Intangible Assets - Summary of Gross Carrying Amount and Accumulated Impairment Charge of Goodwill (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Goodwill And Intangible Assets Disclosure [Abstract]
Gross carrying amount	$ 2,075,405	$ 1,861,596
Accumulated impairment	(37,675)	(37,675)
Net carrying amount	$ 2,037,730	$ 1,823,921	$ 1,816,851

XML

Organization, Consolidation and Presentation of Financial Statements - Additional Information (Detail) (USD $) In Millions, except Per Share data, unless otherwise specified	0 Months Ended		6 Months Ended
	May 05, 2014	Feb. 10, 2014	Jun. 30, 2014 Segment CallsAndMessages
Basis Of Presentation [Line Items]
Number of operating reportable segments			2
Number of conference calls managed by company			80,000,000
Percentage increase in conference calls over the preceding year			8.00%
Number of notification calls and data messages delivered by company			2,800,000,000
Per common share quarterly dividend			$ 0.225
Total dividend paid to shareholders	$ 18.9	$ 18.9	$ 37.8
Dividend record date			Feb. 10, 2014
Dividend payable date			Feb. 20, 2014
Health Advocate [Member]
Basis Of Presentation [Line Items]
Date of acquisition			Jun. 13, 2014

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Fair Value Disclosures - Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) (Fair Value, Measurements, Recurring [Member], USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Assets
Trading securities	$ 63,195	$ 53,397
Other Assets
Trading securities	63,195	53,397
Quoted Prices in Active Markets for Identical Assets (Level 1)[Member]
Assets
Trading securities	63,195	53,397
Other Assets
Trading securities	63,195	53,397
Significant Other Observable Inputs (Level 2)[Member]
Assets
Trading securities
Other Assets
Trading securities
Significant Unobservable Inputs (Level 3)[Member]
Assets
Trading securities
Other Assets
Trading securities
Assets/Liabilities at Fair Value [Member]
Assets
Trading securities	63,195	53,397
Other Assets
Trading securities	$ 63,195	$ 53,397

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Segments - Financial Information of Reportable Segments (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Revenue:
Revenues	$ 691,063	$ 672,695	$ 1,367,215	$ 1,332,919
Operating Income:
Operating Income	121,914	134,738	243,771	228,028
Depreciation and Amortization (Included in Operating Income):
Depreciation and Amortization	46,879	44,423	91,110	88,780
Capital Expenditures:
Capital Expenditures	40,349	25,396	67,977	48,697
Assets:
Assets	3,875,953		3,875,953		3,486,264
Unified Communications [Member]
Operating Income:
Operating Income	96,325	113,156	197,020	194,122
Depreciation and Amortization (Included in Operating Income):
Depreciation and Amortization	26,705	24,215	51,732	48,304
Communication Services [Member]
Operating Income:
Operating Income	25,589	21,582	46,751	33,906
Depreciation and Amortization (Included in Operating Income):
Depreciation and Amortization	20,174	20,208	39,378	40,476
Operating Segments [Member] | Unified Communications [Member]
Revenue:
Revenues	411,900	408,448	816,817	803,502
Capital Expenditures:
Capital Expenditures	12,940	13,345	22,303	25,157
Assets:
Assets	1,751,164		1,751,164		1,734,585
Operating Segments [Member] | Communication Services [Member]
Revenue:
Revenues	294,938	271,400	580,359	540,569
Capital Expenditures:
Capital Expenditures	16,298	10,861	28,768	21,451
Assets:
Assets	1,584,217		1,584,217		1,317,879
Intersegment Eliminations [Member]
Revenue:
Revenues	(15,775)	(7,153)	(29,961)	(11,152)
Corporate [Member]
Capital Expenditures:
Capital Expenditures	11,111	1,190	16,906	2,089
Assets:
Assets	$ 540,572		$ 540,572		$ 433,800

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Earnings Per Share - Earnings (Loss) Per Common Share (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Earnings Per Common Share:
Basic-Common	$ 0.57	$ 0.52	$ 1.12	$ 0.63
Diluted- Common	$ 0.56	$ 0.51	$ 1.10	$ 0.62
Common Class A [Member]
Earnings Per Common Share:
Basic-Common	$ 0.57	$ 0.52	$ 1.12	$ 0.63
Diluted- Common	$ 0.56	$ 0.51	$ 1.10	$ 0.62

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Long-Term Obligations - Summary of Long-Term Obligations (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Long term debt	$ 3,710,347	$ 3,525,347
Less: current maturities	(23,754)	(11,877)
Long-term obligations	3,686,593	3,513,470
Senior Secured Term Loan Facility, due 2016 [Member]
Debt Instrument [Line Items]
Long term debt	312,097	312,097
Senior Secured Term Loan Facility, due 2018 [Member]
Debt Instrument [Line Items]
Long term debt	2,063,250	2,063,250
Accounts Receivable Securitization, due 2018 [Member]
Debt Instrument [Line Items]
Long term debt	185,000
Senior Notes, due 2018 [Member]
Debt Instrument [Line Items]
Long term debt	500,000	500,000
Senior Notes, due 2019 [Member]
Debt Instrument [Line Items]
Long term debt	$ 650,000	$ 650,000

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (Parenthetical) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Statement Of Cash Flows [Abstract]
Income taxes paid, refunds	$ 2,614	$ 2,494

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Earnings Per Share - Weighted Average Number of Shares Outstanding (Detail) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Weighted Average Number of Shares Outstanding:
Basic-Common	83,953	83,524	83,879	73,716
Dilutive Impact of Stock Options:
Common Shares	1,445	1,419	1,433	1,435
Diluted Common Shares	85,398	84,943	85,312	75,151
Common Class A [Member]
Weighted Average Number of Shares Outstanding:
Basic-Common	83,953	83,524	83,879	73,716
Common Class B [Member]
Dilutive Impact of Stock Options:
Diluted Common Shares	85,398	84,943	85,312	75,151

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Goodwill and Other Intangible Assets - Summary of Major Intangible Assets and Weighted Average Amortization Periods (Detail) (USD $) In Thousands, unless otherwise specified	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Intangible Assets Excluding Goodwill [Line Items]
Acquired Cost	$ 955,517	$ 760,377
Accumulated Amortization	(554,338)	(528,936)
Net Intangible Assets	401,179	231,441
Customer Lists [Member]
Intangible Assets Excluding Goodwill [Line Items]
Acquired Cost	656,296	547,860
Accumulated Amortization	(437,993)	(422,367)
Net Intangible Assets	218,303	125,493
Technology & Patents [Member]
Intangible Assets Excluding Goodwill [Line Items]
Acquired Cost	167,981	122,099
Accumulated Amortization	(79,099)	(72,549)
Net Intangible Assets	88,882	49,550
Trade Names (Finite-Lived) [Member]
Intangible Assets Excluding Goodwill [Line Items]
Acquired Cost	68,647	27,414
Accumulated Amortization	(22,525)	(20,389)
Net Intangible Assets	46,122	7,025
Other Intangible Assets [Member]
Intangible Assets Excluding Goodwill [Line Items]
Acquired Cost	24,883	15,894
Accumulated Amortization	(14,721)	(13,631)
Net Intangible Assets	10,162	2,263
Trade Names (Indefinite-lived) [Member]
Intangible Assets Excluding Goodwill [Line Items]
Acquired Cost	37,710	47,110
Net Intangible Assets	$ 37,710	$ 47,110
Weighted Average [Member]
Intangible Assets Excluding Goodwill [Line Items]
Weighted Average Amortization Period (Years)	9 years 10 months 24 days	8 years 4 months 24 days
Weighted Average [Member] | Customer Lists [Member]
Intangible Assets Excluding Goodwill [Line Items]
Weighted Average Amortization Period (Years)	10 years 8 months 12 days	9 years 6 months
Weighted Average [Member] | Technology & Patents [Member]
Intangible Assets Excluding Goodwill [Line Items]
Weighted Average Amortization Period (Years)	9 years 6 months	8 years 8 months 12 days
Weighted Average [Member] | Trade Names (Finite-Lived) [Member]
Intangible Assets Excluding Goodwill [Line Items]
Weighted Average Amortization Period (Years)	11 years 3 months 18 days	4 years 3 months 18 days
Weighted Average [Member] | Other Intangible Assets [Member]
Intangible Assets Excluding Goodwill [Line Items]
Weighted Average Amortization Period (Years)	4 years 2 months 12 days	4 years 3 months 18 days
Weighted Average [Member] | Trade Names (Indefinite-lived) [Member]
Intangible Assets Excluding Goodwill [Line Items]
Trade names	Not applicable	Not applicable

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LONG-TERM OBLIGATIONS (Tables)

6 Months Ended

Jun. 30, 2014

Debt Disclosure [Abstract]

Summary of Long Term Obligations

Long-term debt is carried at amortized cost. Long-term obligations, in thousands, consisted of the following as of:

	June 30,			December 31,
	2014			2013
Senior Secured Term Loan Facility, due 2016	$	312,097		$	312,097
Senior Secured Term Loan Facility, due 2018		2,063,250			2,063,250
Accounts Receivable Securitization, due 2018		185,000			—
8 5/8% Senior Notes, due 2018		500,000			500,000
7 7/8% Senior Notes, due 2019		650,000			650,000
		3,710,347			3,525,347
Less: current maturities		(23,754	)		(11,877	)
Long-term obligations	$	3,686,593		$	3,513,470

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ACCRUED EXPENSES (Tables)

6 Months Ended

Jun. 30, 2014

Other Liabilities Disclosure [Abstract]

Accrued Expenses

Accrued expenses, in thousands, consisted of the following as of:

	June 30,		December 31,
	2014		2013
Accrued wages	$	64,629	$	61,945
Accrued phone		56,475		48,201
Interest payable		45,738		48,793
Accrued other taxes (non-income related)		42,372		42,022
Income taxes payable		21,411		5,922
Accrued licensing fees		7,343		923
Acquisition obligation		6,115		—
Accrued lease expense		4,790		3,204
Accrued employee benefit costs		3,975		5,992
Deferred income tax		—		7,697
Other accrued expenses		30,470		24,983
	$	283,318	$	249,682

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Stock-Based Compensation - 2006 Executive Incentive Plan and 2013 Long-Term Incentive Plan - Stock Options - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	6 Months Ended
	Jun. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
The percentage of options awarded that are expected to vest	20.00%
Intrinsic value of vested options	$ 2.2
Aggregate intrinsic value of options outstanding	5.2
Aggregate intrinsic value of options outstanding, vested and expected to vest	4.8
Executive Management Rollover Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Intrinsic value of vested options	$ 0.3
Average remaining contractual life (years)	1 year 1 month 6 days

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Goodwill and Other Intangible Assets - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense for finite-lived intangible asset	$ 13.9	$ 13.9	$ 26.2	$ 27.9

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HEDGING ACTIVITIES (Tables)

6 Months Ended

Jun. 30, 2014

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Impact of Interest Rate Swaps on Consolidated Statement of Operations

The following presents, in thousands, the impact of interest rate swaps on the consolidated statement of operations for the three and six months ended June 30, 2013.

				Amount of gain
	Amount of gain			reclassified from OCI
	recognized in OCI			into net income for the
	For the three months		Location of gain	three months ended
Derivatives designated	ended June 30,		reclassified from OCI	June 30,
as hedging instruments	2013		into earnings	2013
Interest rate swaps	$	762	Interest expense	$	1,249
	For the six months			For the six months
	ended June 30,			ended June 30,
	2013			2013
Interest rate swaps	$	1,786	Interest expense	$	2,985

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FAIR VALUE DISCLOSURES (Tables)

6 Months Ended

Jun. 30, 2014

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis

Assets and liabilities measured at fair value on a recurring basis, in thousands, are summarized below:

	Fair Value Measurements at June 30, 2014 Using
			Quoted Prices		Significant
			in Active		Other		Significant		Assets /
			Markets for		Observable		Unobservable		Liabilities
	Carrying		Identical Assets		Inputs		Inputs		at Fair
Description	Amount		(Level 1)		(Level 2)		(Level 3)		Value
Assets
Trading securities	$	63,195	$	63,195	$	—	$	—	$	63,195

	Fair Value Measurements at December 31, 2013 Using
			Quoted Prices		Significant
			in Active		Other		Significant		Assets /
			Markets for		Observable		Unobservable		Liabilities
	Carrying		Identical Assets		Inputs		Inputs		at Fair
Description	Amount		(Level 1)		(Level 2)		(Level 3)		Value
Other Assets
Trading securities	$	53,397	$	53,397	$	—	$	—	$	53,397

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
NET INCOME	$ 94,037	$ 46,723
Adjustments to reconcile net income to net cash flows from operating activities:
Depreciation	59,018	55,777
Amortization	32,092	33,003
Provision for share based compensation	6,204	5,050
Deferred income tax (benefit) expense	(9,549)	9,007
Amortization of deferred financing costs	9,754	15,781
Other	6	38
Changes in operating assets and liabilities, net of business acquisitions:
Accounts receivable	(16,456)	8,922
Other assets	(50,188)	(18,562)
Accounts payable	22,354	(4,196)
Accrued wages and benefits	(2,887)	8,344
Accrued interest payable	(3,054)	17,252
Income tax payable	18,021	(4,731)
Accrued expenses and other liabilities	42,477	21,256
Net cash flows from operating activities	201,829	193,664
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions	(341,925)	(13)
Purchases of property and equipment	(75,434)	(59,527)
Other	(870)	(1,462)
Net cash flows used in investing activities	(418,229)	(61,002)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments on subordinated notes		(450,000)
Proceeds from initial public offering, net of offering costs		398,271
Proceeds from revolving credit facilities	185,000	85,000
Payments on revolving credit facilities		(50,000)
Payments of deferred financing and other debt related costs	(5,981)	(30,222)
Call premium paid on subordinated notes		(16,502)
Principal repayments on long-term obligations		(12,088)
Proceeds from stock options exercised and ESPP shares issued including excess tax benefits	3,533	873
Dividends paid	(37,815)	(19,016)
Other		(9)
Net cash flows from (used in) financing activities	144,737	(93,693)
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS	1,323	(3,700)
NET CHANGE IN CASH AND CASH EQUIVALENTS	(70,340)	35,269
CASH AND CASH EQUIVALENTS, Beginning of period	230,041	179,111
CASH AND CASH EQUIVALENTS, End of period	159,701	214,380
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the period for interest	89,799	136,508
Cash paid during the period for income taxes, net of refunds of $2,614 and $2,494	47,119	21,536
SUPPLEMENTAL DISCLOSURE OF NONCASH INVESTING ACTIVITIES:
Accrued obligations for the purchase of property and equipment	$ 10,316	$ 7,636

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STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2014

Postemployment Benefits [Abstract]

Summary of Stock Option Activity under 2006 EIP and 2013 LTIP

The following table presents the stock option activity under the 2006 EIP and 2013 LTIP for the six months ended June 30, 2014.

				Options Outstanding
	Options						Weighted
	Available			Number			Average
	for Grant			of Options			Exercise Price
Balance at January 1, 2014		8,005,398			3,022,823		$	27.21
Options granted		(217,785	)		217,785			24.72
Options exercised		—			(30,226	)		15.04
Canceled or forfeited (2013 LTIP)		14,048			(14,048	)		23.82
Canceled or forfeited (2006 EIP)		—			(157,294	)		28.27
Restricted stock granted		(12,591	)		—			—
Restricted stock cancelled		16,468			—			—
Balance at June 30, 2014		7,805,538			3,039,040		$	27.11

Summary of Information on Options Granted under Executive Incentive Plan

The following table summarizes the information on the options granted under the 2006 EIP and 2013 LTIP at June 30, 2014:

Outstanding							Vested and Exercisable
			WeightedAverage		Weighted				Weighted
			Remaining		Average				Average
Range of	Number of		Contractual		Exercise		Number of		Exercise
Exercise Prices	Options		Life (years)		Price		Options		Price
$0.00 - $13.12		106,583		2.43	$	13.12		106,583	$	13.12
13.13 - 28.88		2,281,791		7.93		25.18		635,251		25.65
28.89 - 50.88		620,419		7.31		34.15		620,419		34.15
50.89 - 84.80		30,247		5.63		77.63		22,409		76.91
$0.00 - $84.80		3,039,040		7.59	$	27.11		1,384,662	$	29.32

Executive Management Rollover Options

			Options Outstanding
Executive Management Rollover Options	Options					Weighted
	Available		Number			Average
	for Grant		of Shares			Exercise Price
Balance at January 1, 2014		—		71,199		$	5.47
Exercised		—		(58,783	)		5.47
Balance at June 30, 2014		—		12,416		$	5.47

Summary of Estimated Fair Value of 2006 EIP Option Awards on Grant Date Using Black-Scholes Option

We account for the stock option grants under the 2006 EIP and 2013 LTIP in accordance with Accounting Standards Codification 718, Compensation-Stock Compensation. The fair value of each option granted was estimated on the date of grant using a Black-Scholes option pricing model with the following weighted average assumptions for grants during the period.

	Six months ended June 30,
	2014			2013
Risk-free interest rate		2.02	%		1.09	%
Dividend yield		3.64	%		0.0	%
Expected volatility		29.10	%		34.5	%
Expected life (years)		6.25			6.25
Fair value of the option award	$	4.90		$	9.04

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Acquisitions - Summary of Unaudited Pro Forma Results of Operations (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Business Combinations [Abstract]
Revenue	$ 710,059	$ 699,497	$ 1,414,549	$ 1,386,258
Net Income	$ 48,227	$ 41,754	$ 89,933	$ 41,944
Earnings per share-basic	$ 0.57	$ 0.50	$ 1.07	$ 0.57
Earnings per share-diluted	$ 0.56	$ 0.49	$ 1.05	$ 0.56

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Fair Value Disclosures - Additional Information (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long term debt	$ 3,710,347,000	$ 3,525,347,000
Senior Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	1,221,400,000	1,243,700,000
Long term debt	1,150,000,000	1,150,000,000
Senior Secured Term Loan Facilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt, fair value	2,361,700,000	2,385,000,000
Long term debt	$ 2,375,300,000	$ 2,375,300,000
Senior Notes, due 2018 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate	8.625%
Senior Notes, due 2019 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate	7.875%

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Financial Information for Subsidiary Guarantor and Subsidiary Non-Guarantor - Supplemental Condensed Consolidating Statements of Cash Flows (Unaudited) (Detail) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Condensed Financial Statements, Captions [Line Items]
NET CASH PROVIDED BY OPERATING ACTIVITIES:	$ 201,829	$ 193,664
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions	(341,925)	(13)
Purchase of property and equipment	(75,434)	(59,527)
Intercompany investing
Other	(870)	(1,462)
Net cash flows used in investing activities	(418,229)	(61,002)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of subordinated notes		(450,000)
Proceeds from initial public offering, net of offering costs		398,271
Proceeds from revolving credit and accounts receivable securitization facilities	185,000	85,000
Payments on revolving credit and accounts receivable securitization facilities		(50,000)
Debt issuance costs	(5,981)	(30,222)
Principal repayments on long-term obligations		(12,088)
Call premium paid on subordinated notes		(16,502)
Proceeds from stock options exercised including excess tax benefits	3,533	873
Dividend payments	(37,815)	(19,016)
Other		(9)
Net cash flows from (used in) financing activities	144,737	(93,693)
Intercompany
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS	1,323	(3,700)
NET CHANGE IN CASH AND CASH EQUIVALENTS	(70,340)	35,269
CASH AND CASH EQUIVALENTS, Beginning of period	230,041	179,111
CASH AND CASH EQUIVALENTS, End of period	159,701	214,380
Parent / Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH PROVIDED BY OPERATING ACTIVITIES:
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions	(341,907)
Purchase of property and equipment	(16,906)	(2,089)
Intercompany investing	296,727
Other
Net cash flows used in investing activities	(62,086)	(2,089)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of subordinated notes		(450,000)
Proceeds from initial public offering, net of offering costs		398,271
Proceeds from revolving credit and accounts receivable securitization facilities
Payments on revolving credit and accounts receivable securitization facilities
Debt issuance costs	(5,860)	(30,222)
Principal repayments on long-term obligations		(4,123)
Call premium paid on subordinated notes		(16,502)
Proceeds from stock options exercised including excess tax benefits	3,533	873
Dividend payments	(37,815)	(19,016)
Other		(9)
Intercompany financing
Net cash flows from (used in) financing activities	(40,142)	(120,728)
Intercompany		119,849
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS
NET CHANGE IN CASH AND CASH EQUIVALENTS	(102,228)	(2,968)
CASH AND CASH EQUIVALENTS, Beginning of period	129,445	106,010
CASH AND CASH EQUIVALENTS, End of period	27,217	103,042
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH PROVIDED BY OPERATING ACTIVITIES:	161,812	180,415
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions
Purchase of property and equipment	(48,095)	(42,412)
Intercompany investing
Other	(820)	(1,462)
Net cash flows used in investing activities	(48,915)	(43,874)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of subordinated notes
Proceeds from initial public offering, net of offering costs
Proceeds from revolving credit and accounts receivable securitization facilities
Payments on revolving credit and accounts receivable securitization facilities
Debt issuance costs
Principal repayments on long-term obligations		(7,965)
Call premium paid on subordinated notes
Proceeds from stock options exercised including excess tax benefits
Dividend payments
Other
Intercompany financing	(112,897)
Net cash flows from (used in) financing activities	(112,897)	(7,965)
Intercompany		(123,443)
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS
NET CHANGE IN CASH AND CASH EQUIVALENTS		5,133
CASH AND CASH EQUIVALENTS, Beginning of period		1,821
CASH AND CASH EQUIVALENTS, End of period		6,954
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH PROVIDED BY OPERATING ACTIVITIES:	33,560	13,249
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions	(18)	(13)
Purchase of property and equipment	(10,433)	(15,026)
Intercompany investing
Other	(50)
Net cash flows used in investing activities	(10,501)	(15,039)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of subordinated notes
Proceeds from initial public offering, net of offering costs
Proceeds from revolving credit and accounts receivable securitization facilities	185,000	85,000
Payments on revolving credit and accounts receivable securitization facilities		(50,000)
Debt issuance costs	(121)
Principal repayments on long-term obligations
Call premium paid on subordinated notes
Proceeds from stock options exercised including excess tax benefits
Dividend payments
Other
Intercompany financing	(183,830)
Net cash flows from (used in) financing activities	1,049	35,000
Intercompany		3,594
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS	1,323	(3,700)
NET CHANGE IN CASH AND CASH EQUIVALENTS	25,431	33,104
CASH AND CASH EQUIVALENTS, Beginning of period	111,909	71,280
CASH AND CASH EQUIVALENTS, End of period	137,340	104,384
Eliminations and Consolidating Entries [Member]
Condensed Financial Statements, Captions [Line Items]
NET CASH PROVIDED BY OPERATING ACTIVITIES:	6,457
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions
Purchase of property and equipment
Intercompany investing	(296,727)
Other
Net cash flows used in investing activities	(296,727)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of subordinated notes
Proceeds from initial public offering, net of offering costs
Proceeds from revolving credit and accounts receivable securitization facilities
Payments on revolving credit and accounts receivable securitization facilities
Debt issuance costs
Principal repayments on long-term obligations
Call premium paid on subordinated notes
Proceeds from stock options exercised including excess tax benefits
Dividend payments
Other
Intercompany financing	296,727
Net cash flows from (used in) financing activities	296,727
Intercompany
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS
NET CHANGE IN CASH AND CASH EQUIVALENTS	6,457
CASH AND CASH EQUIVALENTS, Beginning of period	(11,313)
CASH AND CASH EQUIVALENTS, End of period	$ (4,856)

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CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Statement [Abstract]
REVENUE	$ 691,063	$ 672,695	$ 1,367,215	$ 1,332,919
COST OF SERVICES	330,368	311,939	647,050	621,006
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	238,781	226,018	476,394	483,885
OPERATING INCOME	121,914	134,738	243,771	228,028
OTHER INCOME (EXPENSE):
Interest expense, net of interest income of $43, $100, $187 and $164	(48,351)	(57,190)	(97,317)	(130,068)
Subordinated debt call premium and accelerated amortization of deferred financing costs		(6,603)		(23,105)
Other	2,395	(1,077)	3,107	(99)
Other expense	(45,956)	(64,870)	(94,210)	(153,272)
INCOME BEFORE INCOME TAX EXPENSE	75,958	69,868	149,561	74,756
INCOME TAX EXPENSE	28,199	26,200	55,524	28,033
NET INCOME	$ 47,759	$ 43,668	$ 94,037	$ 46,723
EARNINGS PER COMMON SHARE:
Basic Common	$ 0.57	$ 0.52	$ 1.12	$ 0.63
Diluted Common	$ 0.56	$ 0.51	$ 1.10	$ 0.62
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING:
Basic	83,953	83,524	83,879	73,716
Diluted	85,398	84,943	85,312	75,151
DIVIDENDS DECLARED:
Dividends declared per share	$ 0.225	$ 0.225	$ 0.450	$ 0.225

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Goodwill and Other Intangible Assets - Summary of Estimated Future Annual Amortization Expense for Intangible Assets (Detail) (USD $) In Millions, unless otherwise specified	Jun. 30, 2014
Goodwill And Intangible Assets Disclosure [Abstract]
2014	$ 60.5
2015	60.7
2016	48.7
2017	39.9
2018	35.3
2019	$ 31.8

XML

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
CURRENT ASSETS:
Cash and cash equivalents	$ 159,701	$ 230,041
Trust and restricted cash	22,549	21,679
Accounts receivable, net of allowance of $8,793 and $9,809	467,938	450,189
Deferred income taxes receivable	3,401
Prepaid assets	58,644	36,032
Deferred expenses	60,333	53,633
Other current assets	26,097	29,996
Total current assets	798,663	821,570
PROPERTY AND EQUIPMENT:
Property and equipment	1,339,984	1,280,420
Accumulated depreciation and amortization	(964,622)	(915,655)
Total property and equipment, net	375,362	364,765
GOODWILL	2,037,730	1,823,921
INTANGIBLE ASSETS, net of accumulated amortization of $554,338 and $528,936	401,179	231,441
OTHER ASSETS	263,019	244,567
TOTAL ASSETS	3,875,953	3,486,264
CURRENT LIABILITIES:
Accounts payable	101,380	82,678
Deferred revenue	125,863	113,405
Accrued expenses	283,318	249,682
Current maturities of long-term debt	23,754	11,877
Total current liabilities	534,315	457,642
LONG-TERM OBLIGATIONS, less current maturities	3,686,593	3,513,470
DEFERRED INCOME TAXES	153,859	112,476
OTHER LONG-TERM LIABILITIES	173,926	142,848
Total liabilities	4,548,693	4,226,436
COMMITMENTS AND CONTINGENCIES (Note 12)
STOCKHOLDERS' DEFICIT
Common stock $0.001 par value 475,000 shares authorized, 84,059 and 83,745 shares issued and 83,967 and 83,653 shares outstanding, respectively	84	84
Additional paid-in capital	2,142,886	2,132,441
Retained deficit	(2,798,910)	(2,855,189)
Accumulated other comprehensive loss	(11,492)	(12,200)
Treasury stock at cost (92 shares for both periods)	(5,308)	(5,308)
Total stockholders' deficit	(672,740)	(740,172)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 3,875,953	$ 3,486,264

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Stock-Based Compensation - Summary of Estimated Fair Value of 2006 EIP Option Awards on Grant Date Using Black-Scholes Option (Detail) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk-free interest rate	2.02%	1.09%
Dividend yield	3.64%	0.00%
Expected volatility	29.10%	34.50%
Expected life (years)	6 years 3 months	6 years 3 months
Fair value of the option award	$ 4.90	$ 9.04

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SEGMENTS (Tables)

6 Months Ended

Jun. 30, 2014

Segment Reporting [Abstract]

Financial Information of Reportable Segments

	For the three months ended June 30,						For the six months ended June 30,
	2014			2013			2014			2013
Amounts in thousands
Revenue:
Unified Communications	$	411,900		$	408,448		$	816,817		$	803,502
Communication Services		294,938			271,400			580,359			540,569
Intersegment eliminations		(15,775	)		(7,153	)		(29,961	)		(11,152	)
Total	$	691,063		$	672,695		$	1,367,215		$	1,332,919
Operating Income:
Unified Communications	$	96,325		$	113,156		$	197,020		$	194,122
Communication Services		25,589			21,582			46,751			33,906
Total	$	121,914		$	134,738		$	243,771		$	228,028
Depreciation and Amortization:
(Included in Operating Income)
Unified Communications	$	26,705		$	24,215		$	51,732		$	48,304
Communication Services		20,174			20,208			39,378			40,476
Total	$	46,879		$	44,423		$	91,110		$	88,780
Capital Expenditures:
Unified Communications	$	12,940		$	13,345		$	22,303		$	25,157
Communication Services		16,298			10,861			28,768			21,451
Corporate		11,111			1,190			16,906			2,089
Total	$	40,349		$	25,396		$	67,977		$	48,697

	As of June 30,		As of December 31,
	2014		2013
Assets:
Unified Communications	$	1,751,164	$	1,734,585
Communication Services		1,584,217		1,317,879
Corporate		540,572		433,800
Total	$	3,875,953	$	3,486,264

Geographic Information by Organizational Region

	For the three months ended June 30,				For the six months ended June 30,
	2014		2013		2014		2013
Revenue:
Americas—United States	$	562,731	$	543,497	$	1,108,592	$	1,079,072
Europe, Middle East & Africa (EMEA)		82,750		80,382		168,422		159,506
Asia Pacific		39,765		42,665		78,391		82,388
Americas—Other		5,817		6,151		11,810		11,953
Total	$	691,063	$	672,695	$	1,367,215	$	1,332,919

	As of June 30,		As of December 31,
	2014		2013
Long-Lived Assets:
Americas—United States	$	2,852,019	$	2,432,477
Europe, Middle East & Africa (EMEA)		195,330		204,282
Asia Pacific		27,609		25,209
Americas—Other		2,332		2,726
Total	$	3,077,290	$	2,664,694

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Accumulated Other Comprehensive Income (Loss) - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Parenthetical) (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Equity [Abstract]
Foreign currency translation adjustment tax	$ (1,767)	$ (849)	$ (418)	$ 3,250
Reclassification of cash flow hedges into earnings tax	0	690	0	1,349
Unrealized gain on cash flow hedges tax	$ 0	$ (1,157)	$ 0	$ (2,444)

XML

SEGMENTS

6 Months Ended

Jun. 30, 2014

Segment Reporting [Abstract]

SEGMENTS

11. SEGMENTS

We operate in two business segments:

Unified Communications, including conferencing and collaboration, IP communications and interactive services; and

Communication Services, including public safety services, telecom services and agent services.

Effective January 1, 2014, we implemented a revised organizational structure which our Chief Executive Officer utilizes for making strategic and operational decisions and allocating resources. Under the revised organizational structure, automated call processing services management and operations have been moved from the Communication Services segment to the Unified Communications segment and have been combined with alerts and notifications to form interactive services. Beginning in the first quarter of 2014, all prior period comparative information has been recast to reflect this change as if it had taken place in all periods presented.

	For the three months ended June 30,						For the six months ended June 30,
	2014			2013			2014			2013
Amounts in thousands
Revenue:
Unified Communications	$	411,900		$	408,448		$	816,817		$	803,502
Communication Services		294,938			271,400			580,359			540,569
Intersegment eliminations		(15,775	)		(7,153	)		(29,961	)		(11,152	)
Total	$	691,063		$	672,695		$	1,367,215		$	1,332,919
Operating Income:
Unified Communications	$	96,325		$	113,156		$	197,020		$	194,122
Communication Services		25,589			21,582			46,751			33,906
Total	$	121,914		$	134,738		$	243,771		$	228,028
Depreciation and Amortization:
(Included in Operating Income)
Unified Communications	$	26,705		$	24,215		$	51,732		$	48,304
Communication Services		20,174			20,208			39,378			40,476
Total	$	46,879		$	44,423		$	91,110		$	88,780
Capital Expenditures:
Unified Communications	$	12,940		$	13,345		$	22,303		$	25,157
Communication Services		16,298			10,861			28,768			21,451
Corporate		11,111			1,190			16,906			2,089
Total	$	40,349		$	25,396		$	67,977		$	48,697

	As of June 30,		As of December 31,
	2014		2013
Assets:
Unified Communications	$	1,751,164	$	1,734,585
Communication Services		1,584,217		1,317,879
Corporate		540,572		433,800
Total	$	3,875,953	$	3,486,264

Platform-based service revenue includes services provided in both the Unified Communications and Communication Services segments, while agent service revenue is provided in the Communication Services segment. During the three months ended June 30, 2014 and 2013, revenue from platform-based services was $506.6 million and $494.9 million, respectively. During the six months ended June 30, 2014 and 2013, revenue from platform-based services was $1,001.7 million and $976.4 million, respectively. During the three months ended June 30, 2014 and 2013, revenue from agent services was $188.9 million and $181.2 million, respectively. During the six months ended June 30, 2014 and 2013, revenue from agent services was $373.2 million and $363.1 million, respectively. The platform-based and agent services revenues are presented prior to intercompany eliminations.

For the three months ended June 30, 2014 and 2013, our largest 100 clients represented 53% and 56% of our total revenue, respectively. For the six months ended June 30, 2014 and 2013, our largest 100 clients represented 53% and 55% of our total revenue, respectively.

For the three months ended June 30, 2014 and 2013, revenues from non-U.S. countries represented approximately 19% of consolidated revenues in both periods. For the six months ended June 30, 2014 and 2013, revenues from non-U.S. countries represented approximately 19% of consolidated revenues in both periods. During these periods no individual foreign country accounted for greater than 10% of revenue. Revenue is attributed to an organizational region based on location of the billed customer’s account. Geographic information by organizational region, in thousands, is noted below:

	For the three months ended June 30,				For the six months ended June 30,
	2014		2013		2014		2013
Revenue:
Americas—United States	$	562,731	$	543,497	$	1,108,592	$	1,079,072
Europe, Middle East & Africa (EMEA)		82,750		80,382		168,422		159,506
Asia Pacific		39,765		42,665		78,391		82,388
Americas—Other		5,817		6,151		11,810		11,953
Total	$	691,063	$	672,695	$	1,367,215	$	1,332,919

	As of June 30,		As of December 31,
	2014		2013
Long-Lived Assets:
Americas—United States	$	2,852,019	$	2,432,477
Europe, Middle East & Africa (EMEA)		195,330		204,282
Asia Pacific		27,609		25,209
Americas—Other		2,332		2,726
Total	$	3,077,290	$	2,664,694

For the three months ended June 30, 2014 and 2013, the aggregate loss on transactions denominated in currencies other than the functional currency of West Corporation or any of its subsidiaries was approximately $1.4 million and $0.5 million, respectively. For the six months ended June 30, 2014 and 2013, the aggregate loss on transactions denominated in currencies other than the functional currency of West Corporation or any of its subsidiaries was approximately $2.7 million and $1.1 million, respectively.

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FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND SUBSIDIARY NON-GUARANTORS (Tables)

6 Months Ended

Jun. 30, 2014

Text Block [Abstract]

Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Unaudited)

Presented below, in thousands, is condensed consolidated financial information for West Corporation and our subsidiary guarantors and subsidiary non-guarantors for the periods indicated.

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Three Months Ended June 30, 2014
									Eliminations and
	Parent /			Guarantor			Non-Guarantor		Consolidating
	Issuer			Subsidiaries			Subsidiaries		Entries			Consolidated
REVENUE	$	—		$	541,029		$	150,034	$	—		$	691,063
COST OF SERVICES		—			246,743			83,625		—			330,368
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		2,529			181,362			54,890		—			238,781
OPERATING INCOME (LOSS)		(2,529	)		112,924			11,519		—			121,914
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(32,587	)		(22,301	)		6,537		—			(48,351	)
Subsidiary Income		76,775			28,967			—		(105,742	)		—
Other, net (1)		5,076			(21,238	)		18,557		—			2,395
Other income (expense)		49,264			(14,572	)		25,094		(105,742	)		(45,956	)
INCOME BEFORE INCOME TAX EXPENSE		46,735			98,352			36,613		(105,742	)		75,958
INCOME TAX EXPENSE (BENEFIT)		(1,024	)		21,650			7,573		—			28,199
NET INCOME		47,759			76,702			29,040		(105,742	)		47,759
Foreign currency translation adjustments, net of tax of $(1,767)		2,993			—			2,993		(2,993	)		2,993
Comprehensive income	$	50,752		$	76,702		$	32,033	$	(108,735	)	$	50,752

(1) Other, net includes intercompany transactions that eliminate in consolidation.

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Three Months Ended June 30, 2013
									Eliminations and
	Parent /			Guarantor			Non-Guarantor		Consolidating
	Issuer			Subsidiaries			Subsidiaries		Entries			Consolidated
REVENUE	$	—		$	537,117		$	135,578	$	—		$	672,695
COST OF SERVICES		—			240,223			71,716		—			311,939
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		187			180,731			45,100		—			226,018
OPERATING INCOME (LOSS)		(187	)		116,163			18,762		—			134,738
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(38,338	)		(24,662	)		5,810		—			(57,190	)
Accelerated amortization of deferred financing costs		(6,603	)		—			—		—			(6,603	)
Subsidiary Income		74,712			30,300			—		(105,012	)		—
Other, net (1)		(98	)		(16,477	)		15,498		—			(1,077	)
Other income (expense)		29,673			(10,839	)		21,308		(105,012	)		(64,870	)
INCOME BEFORE INCOME TAX EXPENSE		29,486			105,324			40,070		(105,012	)		69,868
INCOME TAX EXPENSE (BENEFIT)		(14,182	)		30,662			9,720		—			26,200
NET INCOME		43,668			74,662			30,350		(105,012	)		43,668
Foreign currency translation adjustments, net of tax of $(849)		1,385			—			1,385		(1,385	)		1,385
Reclassification of a cash flow hedge into earnings, net of tax of $690		(1,125	)		—			—		—			(1,125	)
Unrealized gain on cash flow hedges net of tax of $(1,157)		1,887			—			—		—			1,887
Comprehensive income	$	45,815		$	74,662		$	31,735	$	(106,397	)	$	45,815

(1) Other, net includes intercompany transactions that eliminate in consolidation.

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Six Months Ended June 30, 2014
									Eliminations and
	Parent /			Guarantor			Non-Guarantor		Consolidating
	Issuer			Subsidiaries			Subsidiaries		Entries			Consolidated
REVENUE	$	—		$	1,076,230		$	290,985	$	—		$	1,367,215
COST OF SERVICES		—			490,626			156,424		—			647,050
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		5,624			371,630			99,140		—			476,394
OPERATING INCOME (LOSS)		(5,624	)		213,974			35,421		—			243,771
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(65,329	)		(44,125	)		12,137		—			(97,317	)
Subsidiary Income		148,940			66,309			—		(215,249	)		—
Other, net (1)		8,009			(40,537	)		35,635		—			3,107
Other income (expense)		91,620			(18,353	)		47,772		(215,249	)		(94,210	)
INCOME BEFORE INCOME TAX EXPENSE		85,996			195,621			83,193		(215,249	)		149,561
INCOME TAX EXPENSE (BENEFIT)		(8,041	)		46,815			16,750		—			55,524
NET INCOME		94,037			148,806			66,443		(215,249	)		94,037
Foreign currency translation adjustments, net of tax of $(418)		708			—			708		(708	)		708
Comprehensive income	$	94,745		$	148,806		$	67,151	$	(215,957	)	$	94,745

(1) Other, net includes intercompany transactions that eliminate in consolidation.

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Six Months Ended June 30, 2013
	Parent / Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations and Consolidating Entries			Consolidated
REVENUE	$	—		$	1,064,404		$	268,515		$	—		$	1,332,919
COST OF SERVICES		—			478,648			142,358			—			621,006
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		1,792			394,074			88,019			—			483,885
OPERATING INCOME (LOSS)		(1,792	)		191,682			38,138			—			228,028
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(87,933	)		(53,183	)		11,048			—			(130,068	)
Subordinated debt call premium and accelerated amortization of deferred financing costs		(23,105	)		—			—			—			(23,105	)
Subsidiary Income		113,915			52,548			—			(166,463	)		—
Other, net (1)		2,220			(33,528	)		31,209			—			(99	)
Other income (expense)		5,097			(34,163	)		42,257			(166,463	)		(153,272	)
INCOME BEFORE INCOME TAX EXPENSE		3,305			157,519			80,395			(166,463	)		74,756
INCOME TAX EXPENSE (BENEFIT)		(43,418	)		43,930			27,521			—			28,033
NET INCOME		46,723			113,589			52,874			(166,463	)		46,723
Foreign currency translation adjustments, net of tax of $3,250		(5,303	)		—			(5,303	)		5,303			(5,303	)
Reclassification of a cash flow hedge into earnings, net of tax of $1,349		(2,201	)		—			—			—			(2,201	)
Unrealized gain on cash flow hedges net of tax of $(2,444)		3,987			—			—			—			3,987
Comprehensive income	$	43,206		$	113,589		$	47,571		$	(161,160	)	$	43,206

(1) Other, net includes intercompany transactions that eliminate in consolidation.

Supplemental Condensed Consolidated Balance Sheets

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED BALANCE SHEET (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	June 30, 2014
	Parent / Issuer			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations and Consolidating Entries			Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	27,217		$	—	$	137,340	$	(4,856	)	$	159,701
Trust and restricted cash		6,284			16,215		50		—			22,549
Accounts receivable, net		—			28,671		439,267		—			467,938
Intercompany receivables		—			1,243,485		—		(1,243,485	)		—
Deferred income tax receivable		—			6,392		3,984		(6,975	)		3,401
Prepaid assets		8,873			36,197		13,574		—			58,644
Deferred expenses		—			47,892		12,441		—			60,333
Other current assets		4,187			6,284		15,626		—			26,097
Total current assets		46,561			1,385,136		622,282		(1,255,316	)		798,663
PROPERTY AND EQUIPMENT, NET		73,406			246,323		55,633		—			375,362
INVESTMENT IN SUBSIDIARIES		2,337,167			809,416		—		(3,146,583	)		—
GOODWILL		—			1,637,724		400,006		—			2,037,730
INTANGIBLES, net		—			199,530		201,649		—			401,179
OTHER ASSETS		145,440			95,096		22,483		—			263,019
TOTAL ASSETS	$	2,602,574		$	4,373,225	$	1,302,053	$	(4,401,899	)	$	3,875,953
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts payable	$	9,063		$	68,198	$	28,975	$	(4,856	)	$	101,380
Intercompany payables		1,159,270			—		84,215		(1,243,485	)		—
Deferred revenue		—			84,016		41,847		—			125,863
Accrued expenses		22,179			196,559		71,555		(6,975	)		283,318
Current maturities of long-term debt		9,467			14,287		—		—			23,754
Total current liabilities		1,199,979			363,060		226,592		(1,255,316	)		534,315
LONG -TERM OBLIGATIONS, less current maturities		1,960,892			1,540,701		185,000		—			3,686,593
DEFERRED INCOME TAXES		16,774			85,804		51,281		—			153,859
OTHER LONG-TERM LIABILITIES		97,669			48,686		27,571		—			173,926
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(672,740	)		2,334,974		811,609		(3,146,583	)		(672,740	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	2,602,574		$	4,373,225	$	1,302,053	$	(4,401,899	)	$	3,875,953

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS

(AMOUNTS IN THOUSANDS)

	December 31, 2013
	Parent / Issuer			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations and Consolidating Entries			Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	129,445		$	—	$	111,909	$	(11,313	)	$	230,041
Trust and restricted cash		6,283			15,396		—		—			21,679
Accounts receivable, net		—			67,217		382,972		—			450,189
Intercompany receivables		—			1,099,177		12,929		(1,112,106	)		—
Deferred income taxes receivable		95,120			9,908		—		(105,028	)		—
Prepaid assets		3,639			25,034		7,359		—			36,032
Deferred expenses		—			43,290		10,343		—			53,633
Other current assets		4,469			8,003		17,524		—			29,996
Total current assets		238,956			1,268,025		543,036		(1,228,447	)		821,570
Property and equipment, net		68,330			248,584		47,851		—			364,765
INVESTMENT IN SUBSIDIARIES		1,859,586			466,182		—		(2,325,768	)		—
GOODWILL		—			1,637,725		186,196		—			1,823,921
INTANGIBLES, net		—			213,306		18,135		—			231,441
OTHER ASSETS		139,370			85,431		19,766		—			244,567
TOTAL ASSETS	$	2,306,242		$	3,919,253	$	814,984	$	(3,554,215	)	$	3,486,264
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts payable	$	6,705		$	56,212	$	31,074	$	(11,313	)	$	82,678
Intercompany payables		898,700			—		213,406		(1,112,106	)		—
Deferred revenue		—			85,665		27,740		—			113,405
Accrued expenses		76,859			224,559		53,292		(105,028	)		249,682
Current maturities of long-term debt		4,102			7,775		—		—			11,877
Total current liabilities		986,366			374,211		325,512		(1,228,447	)		457,642
LONG-TERM OBLIGATIONS, less current maturities		1,966,256			1,547,214		—		—			3,513,470
DEFERRED INCOME TAXES		10,603			99,817		2,056		—			112,476
OTHER LONG-TERM LIABILITIES		83,189			40,483		19,176		—			142,848
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(740,172	)		1,857,528		468,240		(2,325,768	)		(740,172	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	2,306,242		$	3,919,253	$	814,984	$	(3,554,215	)	$	3,486,264

Supplemental Condensed Consolidating Statements of Cash Flows (Unaudited)

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	Six Months Ended June 30, 2014
	Parent / Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination and Consolidating Entries			Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES:	$	—		$	161,812		$	33,560		$	6,457		$	201,829
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions		(341,907	)		—			(18	)		—			(341,925	)
Purchase of property and equipment		(16,906	)		(48,095	)		(10,433	)		—			(75,434	)
Intercompany investing		296,727			—			—			(296,727	)		—
Other		—			(820	)		(50	)		—			(870	)
Net cash flows from investing activities		(62,086	)		(48,915	)		(10,501	)		(296,727	)		(418,229	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit and accounts receivable securitization facilities		—			—			185,000			—			185,000
Debt issuance costs		(5,860	)		—			(121	)		—			(5,981	)
Proceeds from stock options exercised including excess tax benefits		3,533			—			—			—			3,533
Dividend payments		(37,815	)		—			—			—			(37,815	)
Intercompany financing		—			(112,897	)		(183,830	)		296,727			—
Net cash flows from financing activities		(40,142	)		(112,897	)		1,049			296,727			144,737
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		—			—			1,323			—			1,323
NET CHANGE IN CASH AND CASH EQUIVALENTS		(102,228	)		—			25,431			6,457			(70,340	)
CASH AND CASH EQUIVALENTS, Beginning of period		129,445			—			111,909			(11,313	)		230,041
CASH AND CASH EQUIVALENTS, End of period	$	27,217		$	—		$	137,340		$	(4,856	)	$	159,701

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	Six Months Ended June 30, 2013
	Parent / Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination and Consolidating Entries		Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES:	$	—		$	180,415		$	13,249		$	—	$	193,664
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions		—			—			(13	)		—		(13	)
Purchase of property and equipment		(2,089	)		(42,412	)		(15,026	)		—		(59,527	)
Other		—			(1,462	)		—			—		(1,462	)
Net cash flows from investing activities		(2,089	)		(43,874	)		(15,039	)		—		(61,002	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of subordinated notes		(450,000	)		—			—			—		(450,000	)
Proceeds from initial public offering, net of offering costs		398,271			—			—			—		398,271
Proceeds from revolving credit and accounts receivable securitization facilities		—			—			85,000			—		85,000
Payments on revolving credit and accounts receivable securitization facilities		—			—			(50,000	)		—		(50,000	)
Debt issuance costs		(30,222	)		—			—			—		(30,222	)
Principal repayments on long-term obligations		(4,123	)		(7,965	)		—			—		(12,088	)
Call premium paid on subordinated notes		(16,502	)		—			—			—		(16,502	)
Proceeds from stock options exercised including excess tax benefits		873			—			—			—		873
Dividend payments		(19,016	)		—			—			—		(19,016	)
Other		(9	)		—			—			—		(9	)
Net cash flows from financing activities		(120,728	)		(7,965	)		35,000			—		(93,693	)
Intercompany		119,849			(123,443	)		3,594			—		—
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		—			—			(3,700	)		—		(3,700	)
NET CHANGE IN CASH AND CASH EQUIVALENTS		(2,968	)		5,133			33,104			—		35,269
CASH AND CASH EQUIVALENTS, Beginning of period		106,010			1,821			71,280			—		179,111
CASH AND CASH EQUIVALENTS, End of period	$	103,042		$	6,954		$	104,384		$	—	$	214,380

XML

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND SUBSIDIARY NON-GUARANTORS

6 Months Ended

Jun. 30, 2014

Text Block [Abstract]

FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND SUBSIDIARY NON-GUARANTORS

13. FINANCIAL INFORMATION FOR SUBSIDIARY GUARANTORS AND SUBSIDIARY NON- GUARANTORS

West Corporation and our U.S. based wholly owned subsidiary guarantors, jointly, severally, fully and unconditionally are responsible for the payment of principal, premium and interest on our senior notes and senior subordinated notes. Presented below, in thousands, is condensed consolidated financial information for West Corporation and our subsidiary guarantors and subsidiary non-guarantors for the periods indicated.

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Three Months Ended June 30, 2014
									Eliminations and
	Parent /			Guarantor			Non-Guarantor		Consolidating
	Issuer			Subsidiaries			Subsidiaries		Entries			Consolidated
REVENUE	$	—		$	541,029		$	150,034	$	—		$	691,063
COST OF SERVICES		—			246,743			83,625		—			330,368
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		2,529			181,362			54,890		—			238,781
OPERATING INCOME (LOSS)		(2,529	)		112,924			11,519		—			121,914
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(32,587	)		(22,301	)		6,537		—			(48,351	)
Subsidiary Income		76,775			28,967			—		(105,742	)		—
Other, net (1)		5,076			(21,238	)		18,557		—			2,395
Other income (expense)		49,264			(14,572	)		25,094		(105,742	)		(45,956	)
INCOME BEFORE INCOME TAX EXPENSE		46,735			98,352			36,613		(105,742	)		75,958
INCOME TAX EXPENSE (BENEFIT)		(1,024	)		21,650			7,573		—			28,199
NET INCOME		47,759			76,702			29,040		(105,742	)		47,759
Foreign currency translation adjustments, net of tax of $(1,767)		2,993			—			2,993		(2,993	)		2,993
Comprehensive income	$	50,752		$	76,702		$	32,033	$	(108,735	)	$	50,752

(1) Other, net includes intercompany transactions that eliminate in consolidation.

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Three Months Ended June 30, 2013
									Eliminations and
	Parent /			Guarantor			Non-Guarantor		Consolidating
	Issuer			Subsidiaries			Subsidiaries		Entries			Consolidated
REVENUE	$	—		$	537,117		$	135,578	$	—		$	672,695
COST OF SERVICES		—			240,223			71,716		—			311,939
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		187			180,731			45,100		—			226,018
OPERATING INCOME (LOSS)		(187	)		116,163			18,762		—			134,738
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(38,338	)		(24,662	)		5,810		—			(57,190	)
Accelerated amortization of deferred financing costs		(6,603	)		—			—		—			(6,603	)
Subsidiary Income		74,712			30,300			—		(105,012	)		—
Other, net (1)		(98	)		(16,477	)		15,498		—			(1,077	)
Other income (expense)		29,673			(10,839	)		21,308		(105,012	)		(64,870	)
INCOME BEFORE INCOME TAX EXPENSE		29,486			105,324			40,070		(105,012	)		69,868
INCOME TAX EXPENSE (BENEFIT)		(14,182	)		30,662			9,720		—			26,200
NET INCOME		43,668			74,662			30,350		(105,012	)		43,668
Foreign currency translation adjustments, net of tax of $(849)		1,385			—			1,385		(1,385	)		1,385
Reclassification of a cash flow hedge into earnings, net of tax of $690		(1,125	)		—			—		—			(1,125	)
Unrealized gain on cash flow hedges net of tax of $(1,157)		1,887			—			—		—			1,887
Comprehensive income	$	45,815		$	74,662		$	31,735	$	(106,397	)	$	45,815

(1) Other, net includes intercompany transactions that eliminate in consolidation.

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Six Months Ended June 30, 2014
									Eliminations and
	Parent /			Guarantor			Non-Guarantor		Consolidating
	Issuer			Subsidiaries			Subsidiaries		Entries			Consolidated
REVENUE	$	—		$	1,076,230		$	290,985	$	—		$	1,367,215
COST OF SERVICES		—			490,626			156,424		—			647,050
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		5,624			371,630			99,140		—			476,394
OPERATING INCOME (LOSS)		(5,624	)		213,974			35,421		—			243,771
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(65,329	)		(44,125	)		12,137		—			(97,317	)
Subsidiary Income		148,940			66,309			—		(215,249	)		—
Other, net (1)		8,009			(40,537	)		35,635		—			3,107
Other income (expense)		91,620			(18,353	)		47,772		(215,249	)		(94,210	)
INCOME BEFORE INCOME TAX EXPENSE		85,996			195,621			83,193		(215,249	)		149,561
INCOME TAX EXPENSE (BENEFIT)		(8,041	)		46,815			16,750		—			55,524
NET INCOME		94,037			148,806			66,443		(215,249	)		94,037
Foreign currency translation adjustments, net of tax of $(418)		708			—			708		(708	)		708
Comprehensive income	$	94,745		$	148,806		$	67,151	$	(215,957	)	$	94,745

(1) Other, net includes intercompany transactions that eliminate in consolidation.

WEST CORPORATION AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	For the Six Months Ended June 30, 2013
	Parent / Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations and Consolidating Entries			Consolidated
REVENUE	$	—		$	1,064,404		$	268,515		$	—		$	1,332,919
COST OF SERVICES		—			478,648			142,358			—			621,006
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		1,792			394,074			88,019			—			483,885
OPERATING INCOME (LOSS)		(1,792	)		191,682			38,138			—			228,028
OTHER INCOME (EXPENSE):
Interest expense, net of interest income		(87,933	)		(53,183	)		11,048			—			(130,068	)
Subordinated debt call premium and accelerated amortization of deferred financing costs		(23,105	)		—			—			—			(23,105	)
Subsidiary Income		113,915			52,548			—			(166,463	)		—
Other, net (1)		2,220			(33,528	)		31,209			—			(99	)
Other income (expense)		5,097			(34,163	)		42,257			(166,463	)		(153,272	)
INCOME BEFORE INCOME TAX EXPENSE		3,305			157,519			80,395			(166,463	)		74,756
INCOME TAX EXPENSE (BENEFIT)		(43,418	)		43,930			27,521			—			28,033
NET INCOME		46,723			113,589			52,874			(166,463	)		46,723
Foreign currency translation adjustments, net of tax of $3,250		(5,303	)		—			(5,303	)		5,303			(5,303	)
Reclassification of a cash flow hedge into earnings, net of tax of $1,349		(2,201	)		—			—			—			(2,201	)
Unrealized gain on cash flow hedges net of tax of $(2,444)		3,987			—			—			—			3,987
Comprehensive income	$	43,206		$	113,589		$	47,571		$	(161,160	)	$	43,206

(1) Other, net includes intercompany transactions that eliminate in consolidation.

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED BALANCE SHEET (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	June 30, 2014
	Parent / Issuer			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations and Consolidating Entries			Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	27,217		$	—	$	137,340	$	(4,856	)	$	159,701
Trust and restricted cash		6,284			16,215		50		—			22,549
Accounts receivable, net		—			28,671		439,267		—			467,938
Intercompany receivables		—			1,243,485		—		(1,243,485	)		—
Deferred income tax receivable		—			6,392		3,984		(6,975	)		3,401
Prepaid assets		8,873			36,197		13,574		—			58,644
Deferred expenses		—			47,892		12,441		—			60,333
Other current assets		4,187			6,284		15,626		—			26,097
Total current assets		46,561			1,385,136		622,282		(1,255,316	)		798,663
PROPERTY AND EQUIPMENT, NET		73,406			246,323		55,633		—			375,362
INVESTMENT IN SUBSIDIARIES		2,337,167			809,416		—		(3,146,583	)		—
GOODWILL		—			1,637,724		400,006		—			2,037,730
INTANGIBLES, net		—			199,530		201,649		—			401,179
OTHER ASSETS		145,440			95,096		22,483		—			263,019
TOTAL ASSETS	$	2,602,574		$	4,373,225	$	1,302,053	$	(4,401,899	)	$	3,875,953
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts payable	$	9,063		$	68,198	$	28,975	$	(4,856	)	$	101,380
Intercompany payables		1,159,270			—		84,215		(1,243,485	)		—
Deferred revenue		—			84,016		41,847		—			125,863
Accrued expenses		22,179			196,559		71,555		(6,975	)		283,318
Current maturities of long-term debt		9,467			14,287		—		—			23,754
Total current liabilities		1,199,979			363,060		226,592		(1,255,316	)		534,315
LONG -TERM OBLIGATIONS, less current maturities		1,960,892			1,540,701		185,000		—			3,686,593
DEFERRED INCOME TAXES		16,774			85,804		51,281		—			153,859
OTHER LONG-TERM LIABILITIES		97,669			48,686		27,571		—			173,926
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(672,740	)		2,334,974		811,609		(3,146,583	)		(672,740	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	2,602,574		$	4,373,225	$	1,302,053	$	(4,401,899	)	$	3,875,953

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS

(AMOUNTS IN THOUSANDS)

	December 31, 2013
	Parent / Issuer			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations and Consolidating Entries			Consolidated
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	129,445		$	—	$	111,909	$	(11,313	)	$	230,041
Trust and restricted cash		6,283			15,396		—		—			21,679
Accounts receivable, net		—			67,217		382,972		—			450,189
Intercompany receivables		—			1,099,177		12,929		(1,112,106	)		—
Deferred income taxes receivable		95,120			9,908		—		(105,028	)		—
Prepaid assets		3,639			25,034		7,359		—			36,032
Deferred expenses		—			43,290		10,343		—			53,633
Other current assets		4,469			8,003		17,524		—			29,996
Total current assets		238,956			1,268,025		543,036		(1,228,447	)		821,570
Property and equipment, net		68,330			248,584		47,851		—			364,765
INVESTMENT IN SUBSIDIARIES		1,859,586			466,182		—		(2,325,768	)		—
GOODWILL		—			1,637,725		186,196		—			1,823,921
INTANGIBLES, net		—			213,306		18,135		—			231,441
OTHER ASSETS		139,370			85,431		19,766		—			244,567
TOTAL ASSETS	$	2,306,242		$	3,919,253	$	814,984	$	(3,554,215	)	$	3,486,264
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts payable	$	6,705		$	56,212	$	31,074	$	(11,313	)	$	82,678
Intercompany payables		898,700			—		213,406		(1,112,106	)		—
Deferred revenue		—			85,665		27,740		—			113,405
Accrued expenses		76,859			224,559		53,292		(105,028	)		249,682
Current maturities of long-term debt		4,102			7,775		—		—			11,877
Total current liabilities		986,366			374,211		325,512		(1,228,447	)		457,642
LONG-TERM OBLIGATIONS, less current maturities		1,966,256			1,547,214		—		—			3,513,470
DEFERRED INCOME TAXES		10,603			99,817		2,056		—			112,476
OTHER LONG-TERM LIABILITIES		83,189			40,483		19,176		—			142,848
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(740,172	)		1,857,528		468,240		(2,325,768	)		(740,172	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	2,306,242		$	3,919,253	$	814,984	$	(3,554,215	)	$	3,486,264

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	Six Months Ended June 30, 2014
	Parent / Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination and Consolidating Entries			Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES:	$	—		$	161,812		$	33,560		$	6,457		$	201,829
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions		(341,907	)		—			(18	)		—			(341,925	)
Purchase of property and equipment		(16,906	)		(48,095	)		(10,433	)		—			(75,434	)
Intercompany investing		296,727			—			—			(296,727	)		—
Other		—			(820	)		(50	)		—			(870	)
Net cash flows from investing activities		(62,086	)		(48,915	)		(10,501	)		(296,727	)		(418,229	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit and accounts receivable securitization facilities		—			—			185,000			—			185,000
Debt issuance costs		(5,860	)		—			(121	)		—			(5,981	)
Proceeds from stock options exercised including excess tax benefits		3,533			—			—			—			3,533
Dividend payments		(37,815	)		—			—			—			(37,815	)
Intercompany financing		—			(112,897	)		(183,830	)		296,727			—
Net cash flows from financing activities		(40,142	)		(112,897	)		1,049			296,727			144,737
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		—			—			1,323			—			1,323
NET CHANGE IN CASH AND CASH EQUIVALENTS		(102,228	)		—			25,431			6,457			(70,340	)
CASH AND CASH EQUIVALENTS, Beginning of period		129,445			—			111,909			(11,313	)		230,041
CASH AND CASH EQUIVALENTS, End of period	$	27,217		$	—		$	137,340		$	(4,856	)	$	159,701

WEST CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED)

(AMOUNTS IN THOUSANDS)

	Six Months Ended June 30, 2013
	Parent / Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Elimination and Consolidating Entries		Consolidated
NET CASH PROVIDED BY OPERATING ACTIVITIES:	$	—		$	180,415		$	13,249		$	—	$	193,664
CASH FLOWS FROM INVESTING ACTIVITIES:
Business acquisitions		—			—			(13	)		—		(13	)
Purchase of property and equipment		(2,089	)		(42,412	)		(15,026	)		—		(59,527	)
Other		—			(1,462	)		—			—		(1,462	)
Net cash flows from investing activities		(2,089	)		(43,874	)		(15,039	)		—		(61,002	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payments of subordinated notes		(450,000	)		—			—			—		(450,000	)
Proceeds from initial public offering, net of offering costs		398,271			—			—			—		398,271
Proceeds from revolving credit and accounts receivable securitization facilities		—			—			85,000			—		85,000
Payments on revolving credit and accounts receivable securitization facilities		—			—			(50,000	)		—		(50,000	)
Debt issuance costs		(30,222	)		—			—			—		(30,222	)
Principal repayments on long-term obligations		(4,123	)		(7,965	)		—			—		(12,088	)
Call premium paid on subordinated notes		(16,502	)		—			—			—		(16,502	)
Proceeds from stock options exercised including excess tax benefits		873			—			—			—		873
Dividend payments		(19,016	)		—			—			—		(19,016	)
Other		(9	)		—			—			—		(9	)
Net cash flows from financing activities		(120,728	)		(7,965	)		35,000			—		(93,693	)
Intercompany		119,849			(123,443	)		3,594			—		—
EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS		—			—			(3,700	)		—		(3,700	)
NET CHANGE IN CASH AND CASH EQUIVALENTS		(2,968	)		5,133			33,104			—		35,269
CASH AND CASH EQUIVALENTS, Beginning of period		106,010			1,821			71,280			—		179,111
CASH AND CASH EQUIVALENTS, End of period	$	103,042		$	6,954		$	104,384		$	—	$	214,380

XML

Segments - Geographic Information by Organizational Region (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Revenue:
REVENUE	$ 691,063	$ 672,695	$ 1,367,215	$ 1,332,919
Long-Lived Assets:
Long-Lived Assets	3,077,290		3,077,290		2,664,694
Americas-United States [Member]
Revenue:
REVENUE	562,731	543,497	1,108,592	1,079,072
Long-Lived Assets:
Long-Lived Assets	2,852,019		2,852,019		2,432,477
Europe, Middle East & Africa (EMEA) [Member]
Revenue:
REVENUE	82,750	80,382	168,422	159,506
Long-Lived Assets:
Long-Lived Assets	195,330		195,330		204,282
Asia-Pacific [Member]
Revenue:
REVENUE	39,765	42,665	78,391	82,388
Long-Lived Assets:
Long-Lived Assets	27,609		27,609		25,209
Americas-Other [Member]
Revenue:
REVENUE	5,817	6,151	11,810	11,953
Long-Lived Assets:
Long-Lived Assets	$ 2,332		$ 2,332		$ 2,726

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CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Statement Of Financial Position [Abstract]
Accounts receivable, allowance	$ 8,793	$ 9,809
Accumulated amortization	$ 554,338	$ 528,936
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	475,000,000	475,000,000
Common stock, shares issued	84,059,000	83,745,000
Common stock shares, outstanding	83,967,000	83,653,000
Treasury stock, shares	92,000	92,000

XML

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (Parenthetical) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Statement [Abstract]
Interest income	$ 43	$ 100	$ 187	$ 164

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HEDGING ACTIVITIES

6 Months Ended

Jun. 30, 2014

Derivative Instruments And Hedging Activities Disclosure [Abstract]

HEDGING ACTIVITIES

6. HEDGING ACTIVITIES

Periodically, we have entered into interest rate swaps to hedge the cash flows from our variable rate debt, which effectively converts the hedged portion under our outstanding senior secured term loan facility to fixed rate debt. The initial assessments of hedge effectiveness were performed using regression analysis. The periodic measurements of hedge ineffectiveness are performed using the change in variable cash flows method. The cash flow hedges were recorded at fair value with a corresponding entry, net of taxes, recorded in other comprehensive income (“OCI”) until earnings were affected by the hedged item. In June 2013, three interest rate swaps with an aggregate notional value of $500.0 million matured. The interest rate on these three interest rate swaps ranged from 1.685% to 1.6975%. At June 30, 2014 and December 31, 2013, we did not have any interest rate swaps.

The following presents, in thousands, the impact of interest rate swaps on the consolidated statement of operations for the three and six months ended June 30, 2013.

				Amount of gain
	Amount of gain			reclassified from OCI
	recognized in OCI			into net income for the
	For the three months		Location of gain	three months ended
Derivatives designated	ended June 30,		reclassified from OCI	June 30,
as hedging instruments	2013		into earnings	2013
Interest rate swaps	$	762	Interest expense	$	1,249
	For the six months			For the six months
	ended June 30,			ended June 30,
	2013			2013
Interest rate swaps	$	1,786	Interest expense	$	2,985

XML

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Jul. 29, 2014
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q2
Trading Symbol	WSTC
Entity Registrant Name	WEST CORP
Entity Central Index Key	0001024657
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		84,033,925

XML

FAIR VALUE DISCLOSURES

6 Months Ended

Jun. 30, 2014

Fair Value Disclosures [Abstract]

FAIR VALUE DISCLOSURES

7. FAIR VALUE DISCLOSURES

Accounting Standards Codification 820 Fair Value Measurements and Disclosures (“ASC 820”) defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. The provisions of ASC 820 apply to other accounting pronouncements that require or permit fair value measurements. ASC 820:

• 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 at the measurement date; and

• Establishes a three-level hierarchy for fair value measurements based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date.

Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. To increase consistency and comparability in fair value measurements and related disclosures, the fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The three levels of the hierarchy are defined as follows:

• Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

• Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly for substantially the full term of the financial instrument.

• Level 3 inputs are unobservable inputs for assets or liabilities.

The categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Following is a description of the valuation methodologies used for assets and liabilities measured at fair value.

Trading Securities (Asset). The assets held in the West Corporation Executive Retirement Savings Plan and the West Corporation Nonqualified Deferred Compensation Plan represent mutual funds, invested in debt and equity securities, classified as trading securities in accordance with the provisions of Accounting Standards Codification 320 Investments—Debt and Equity Securities considering the employee’s ability to change the investment allocation of their deferred compensation at any time. Quoted market prices are available for these securities in an active market; therefore the fair value of these securities is determined by Level 1 inputs.

We evaluate classification within the fair value hierarchy at each period. There were no transfers between any levels of the fair value hierarchy during the periods presented.

Assets and liabilities measured at fair value on a recurring basis, in thousands, are summarized below:

	Fair Value Measurements at June 30, 2014 Using
			Quoted Prices		Significant
			in Active		Other		Significant		Assets /
			Markets for		Observable		Unobservable		Liabilities
	Carrying		Identical Assets		Inputs		Inputs		at Fair
Description	Amount		(Level 1)		(Level 2)		(Level 3)		Value
Assets
Trading securities	$	63,195	$	63,195	$	—	$	—	$	63,195

	Fair Value Measurements at December 31, 2013 Using
			Quoted Prices		Significant
			in Active		Other		Significant		Assets /
			Markets for		Observable		Unobservable		Liabilities
	Carrying		Identical Assets		Inputs		Inputs		at Fair
Description	Amount		(Level 1)		(Level 2)		(Level 3)		Value
Other Assets
Trading securities	$	53,397	$	53,397	$	—	$	—	$	53,397

The fair value of our 8.625% senior notes and 7.875% senior notes based on market quotes, which we determined to be Level 1 inputs, at June 30, 2014 was approximately $1,221.4 million compared to the carrying amount of $1,150.0 million. The fair value of our 8.625% senior notes and 7.875% senior notes based on market quotes, which we determined to be Level 1 inputs, at December 31, 2013 was approximately $1,243.7 million compared to the carrying amount of $1,150.0 million.

The fair value of our Senior Secured Credit Facilities was estimated using current market quotes on comparable debt securities from various financial institutions. All of the inputs used to determine the fair value of our senior secured term loan facilities are Level 2 inputs and obtained from an independent source. The fair value of our Senior Secured Credit Facilities at June 30, 2014 was approximately $2,361.7 million compared to the carrying amount of $2,375.3 million. The fair value of our Senior Secured Credit Facilities at December 31, 2013 was approximately $2,385.0 million compared to the carrying amount of $2,375.3 million.

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CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement Of Income And Comprehensive Income [Abstract]
NET INCOME	$ 47,759	$ 43,668	$ 94,037	$ 46,723
Foreign currency translation adjustments, net of tax of $(1,767), $(849), $(418) and $3,250	2,993	1,385	708	(5,303)
Reclassification of a cash flow hedge into earnings, net of tax of $0, $690, $0 and $1,349		(1,125)		(2,201)
Unrealized gain on cash flow hedges, net of tax of $0, $(1,157), $0 and $(2,444)		1,887		3,987
Comprehensive income	$ 50,752	$ 45,815	$ 94,745	$ 43,206

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ORGANIZATION, CONSOLIDATION AND PRESENTATION OF FINANCIAL STATEMENTS

6 Months Ended

Jun. 30, 2014

Accounting Policies [Abstract]

ORGANIZATION, CONSOLIDATION AND PRESENTATION OF FINANCIAL STATEMENTS

1. ORGANIZATION, CONSOLIDATION AND PRESENTATION OF FINANCIAL STATEMENTS

Business Description: West Corporation (the “Company” or “West”) is a leading provider of technology-enabled communication services. “We,” “us” and “our” also refer to West and its consolidated subsidiaries, as applicable. We offer a broad range of communication and network infrastructure solutions that help manage or support essential communications. Our services include conferencing and collaboration, public safety services, Internet Protocol (“IP”) communications, interactive services such as automated notifications, large-scale agent services and telecom services. The scale and processing capacity of our proprietary technology platforms, combined with our expertise in managing voice and data transactions, enable us to provide reliable, high-quality, mission-critical communications designed to maximize return on investment for our clients. Our clients include Fortune 1000 companies, along with small and medium enterprises in a variety of industries, including telecommunications, retail, financial services, public safety, technology and healthcare. We have sales and operations in the United States, Canada, Europe, the Middle East, Asia-Pacific, Latin America and South America.

We operate in two reportable segments:

• Unified Communications, including conferencing and collaboration, IP communications and interactive services; and

• Communication Services, including public safety services, telecom services and agent services.

Effective January 1, 2014, we implemented a revised organizational structure which our Chief Executive Officer utilizes for making strategic and operational decisions and allocating resources. Under the revised organizational structure, automated call processing services management and operations haves been moved from the Communication Services segment to the Unified Communications segment and have been combined with alerts and notifications to form interactive services. Beginning in the first quarter of 2014, all prior period comparative information has been recast to reflect this change as if it had taken place in all periods presented.

Unified Communications

— Conferencing & Collaboration. Operating under the InterCall^® brand, we are the largest conferencing services provider in the world based on conferencing revenue, according to Wainhouse Research. During the six months ended June 30, 2014, we managed approximately 80 million conference calls, an 8% percent increase over the same period in 2013. We provide our clients with an integrated global suite of meeting services. InterCall also offers multimedia event services designed to give our clients the ability to create, manage, distribute and reuse content internally and externally. Through a combination of proprietary products and strategic partnerships, our clients have the tools to support diverse internal and external multimedia requirements.

— IP Communications. We provide our clients with enterprise class IP communications solutions enabled by our technology. We offer hosted IP-private branch exchange (“PBX”) and enterprise call management, hosted and managed multiprotocol label switching (“MPLS”) network solutions, unified communications partner solution portfolio services, cloud-based security services and professional services and systems integration expertise.

— Interactive Services. We help our clients automate, navigate and solve their communication challenges across the customer lifecycle. We design, integrate, deliver and manage applications, services, platforms and networks that aim to improve the customer experience and drive efficiencies for our clients. Our technology uses an omni-channel approach that brings together voice, text, email, push notification, fax, video, web, social media, hosted contact center and mobile to create an automated customer experience across channels. In 2013, our interactive voice response (“IVR”), hosted contact center, and alerts and notifications platforms received and delivered 2.8 billion calls and data messages on behalf of our clients.

Communication Services

— Public Safety Services. We believe we are one of the largest providers of public safety services, based on the number of 9-1-1 calls that we and other participants in the industry facilitate. Our services are critical in facilitating public safety agencies’ ability to receive emergency calls from citizens.

— Telecom Services. Our telecom services support the merging of traditional telecom, mobile and IP technologies to service providers and enterprises. We are a leading provider of local and national tandem switching services to carriers throughout the United States. We leverage our proprietary customer traffic information system, sophisticated call routing and control facility to provide tandem interconnection services to the competitive marketplace, including wireless, wire-line, cable telecom and Voice over Internet Protocol (“VoIP”) companies.

— Agent Services. We provide our clients with large-scale agent services. We target opportunities that allow our agent services to be a part of larger strategic client engagements and with clients for whom these services can add value. We believe that we are known in the industry as a premium provider of these services. We offer a flexible model that includes on-shore, off-shore and home-based agent capabilities to fit our clients’ needs. With the acquisition of Health Advocate, Inc (“Health Advocate”) on June 13, 2014, we expanded our Agent Service presence in the healthcare industry.

Basis of Consolidation—The unaudited condensed consolidated financial statements include the accounts of West and its wholly-owned subsidiaries and reflect all adjustments (all of which are normal recurring adjustments) which are, in the opinion of management, necessary for a fair presentation of the financial position, operating results, and cash flows for the interim periods. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto, contained in our Annual Report on Form 10-K for the year ended December 31, 2013. All intercompany balances and transactions have been eliminated. Our results for the three and six months ended June 30, 2014 are not necessarily indicative of what our results will be for other interim periods or for the full fiscal year.

Use of Estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition—Conferencing services are generally billed and revenue recognized on a per participant minute basis. Web collaboration services are generally billed and revenue recognized on a per participant minute basis or, in the case of operating license arrangements, generally billed in advance and revenue recognized ratably over the service life period. IP communications services are generally billed and revenue recognized on a per seat basis. Interactive services are generally billed, and revenue recognized, on a per call, per message or per minute basis, or ratably over the contract term. We also charge clients for additional features, such as conference call recording, transcription services or professional services. Public safety services revenue is generated primarily from monthly fees based on the number of billing telephone numbers and cell towers covered under contract. In addition, product sales and installations are generally recognized upon completion of the installation and client acceptance of a fully functional system or, for contracts that are completed in stages, recognized upon completion of such stages and client acceptance. Contracts for annual recurring services such as support and maintenance agreements are generally billed in advance and are recognized as revenue ratably (on a monthly basis) over the contractual periods.

Revenue for telecom services is recognized in the period the service is provided and when collection is reasonably assured. These telecom services are primarily comprised of switched access charges for toll-free origination services, which are paid primarily by interexchange carriers.

Agent services revenue is generated in the month that services are performed, and services are generally billed based on call duration, hours of input, number of calls or a contingent basis. Revenue for contingent collection services and overpayment identification and recovery services is recognized in the month collection payments are received based upon a percentage of cash collected or other agreed upon contractual parameters. Revenue for health advocacy services is based on Per Employee Per Month (“PEPM”) fees charged under prepayment agreements for services and is recognized as revenue for the periods billed. Fees for future service periods are deferred until the service is performed.

Dividend—We funded the dividends paid in 2013 and the first six months of 2014 with cash generated by our operations, and we anticipate funding future dividends with cash generated by our operations. The declaration and payment of all future dividends, if any, will be at the sole discretion of our Board of Directors. On each of February 20, 2014 and May 15, 2014, we paid a $0.225 per common share quarterly dividend. The total dividend paid was approximately $18.9 million to shareholders of record as of the close of business on February 10, 2014 and May 5, 2014, respectively, for a total of $37.8 million.

Recent Accounting Pronouncements—In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers” (Topic 606) (“ASU 2014-09”). ASU 2014-09 is a comprehensive new revenue recognition model requiring a company to recognize revenue to depict the transfer of goods or services to a customer at an amount reflecting the consideration it expects to receive in exchange for those goods or services. In adopting ASU 2014-09, companies may use either a full retrospective or a modified retrospective approach. ASU 2014-09 is effective for the first interim period within annual reporting periods beginning after December 15, 2016, and early adoption is not permitted. The Company will adopt ASU 2014-09 during the first quarter of fiscal 2017. We are still assessing the impact on the Company’s consolidated condensed financial statements.

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CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (UNAUDITED) (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Cash dividend per share	$ 0.450	$ 0.225
Other comprehensive income (loss), tax	$ 418	$ 2,155
Executive Deferred Compensation Plan activity, shares issued	59,260	59,339
Shares issued from the Employee Stock Purchase Plan, shares	153,375
Issuance of common stock in connection with initial public offering, shares		21,725,000
Stock options exercised including related tax benefits	88,639	135,851
Common Stock [Member]
Issuance of common stock in connection with initial public offering, shares		21,725,000
Additional Paid - in Capital [Member]
Executive Deferred Compensation Plan activity, shares issued	59,260
Shares issued from the Employee Stock Purchase Plan, shares	153,375
Stock options exercised including related tax benefits	88,639	135,851
Retained Deficit [Member]
Cash dividend per share	$ 0.45	$ 0.225
Accumulated Other Comprehensive (Loss) [Member]
Other comprehensive income (loss), tax	$ 418	$ 2,155

XML

COMMITMENTS AND CONTINGENCIES

6 Months Ended

Jun. 30, 2014

Commitments And Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

12. COMMITMENTS AND CONTINGENCIES

In the ordinary course of business, we and certain of our subsidiaries are defendants in various litigation matters and are subject to claims from our clients for indemnification, some of which may involve claims for damages that are substantial in amount. We do not believe the disposition of matters and claims currently pending will have a material effect on our financial position, results of operations or cash flows.

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STOCK-BASED COMPENSATION

6 Months Ended

Jun. 30, 2014

Postemployment Benefits [Abstract]

STOCK-BASED COMPENSATION

8. STOCK-BASED COMPENSATION

2006 Executive Incentive Plan

Stock options granted under the West Corporation 2006 Executive Incentive Plan (“2006 EIP”) prior to 2012 vest over a period of five years, with 20% of the stock option becoming exercisable on each of the first through fifth anniversaries of the grant date. Stock options granted under the 2006 EIP in 2012 and 2013 vest over a period of four years, with 25% of the stock option becoming exercisable on each of the first through fourth anniversaries of the grant date. Once an option has vested, it generally remains exercisable until the tenth anniversary of the grant date so long as the participant continues to provide services to the Company.

2013 Long-Term Incentive Plan

Prior to the completion of our initial public offering (“IPO”) on March 27, 2013, we adopted, and subsequently amended, the 2013 Long-Term Incentive Plan (as amended, “2013 LTIP”) which is intended to provide our officers, employees, non-employee directors and consultants with added incentive to remain employed by or perform services for us and align such individuals’ interests with those of our stockholders. Under the terms of the 2013 LTIP, 8,500,000 shares of common stock will be available for stock options, restricted stock or other types of equity awards granted under the 2013 LTIP, subject to adjustment for stock splits and other similar changes in capitalization. The number of available shares will be reduced by the aggregate number of shares that become subject to outstanding awards granted under the 2013 LTIP. To the extent that shares subject to an outstanding award granted under the 2013 LTIP are not issued or delivered by reason of the expiration, termination, cancellation or forfeiture of such award or by reason of the settlement of such award in cash, then such shares will again be available under the 2013 LTIP.

Stock options granted under the 2013 LTIP vest over a period of four years, with 25% of the stock option becoming exercisable on each of the first through fourth anniversaries of the grant date. Once an option has vested, it generally remains exercisable until the tenth anniversary of the grant date so long as the participant continues to provide services to the Company.

2006 Executive Incentive Plan and 2013 Long-Term Incentive Plan – Stock Options

The following table presents the stock option activity under the 2006 EIP and 2013 LTIP for the six months ended June 30, 2014.

				Options Outstanding
	Options						Weighted
	Available			Number			Average
	for Grant			of Options			Exercise Price
Balance at January 1, 2014		8,005,398			3,022,823		$	27.21
Options granted		(217,785	)		217,785			24.72
Options exercised		—			(30,226	)		15.04
Canceled or forfeited (2013 LTIP)		14,048			(14,048	)		23.82
Canceled or forfeited (2006 EIP)		—			(157,294	)		28.27
Restricted stock granted		(12,591	)		—			—
Restricted stock cancelled		16,468			—			—
Balance at June 30, 2014		7,805,538			3,039,040		$	27.11

At June 30, 2014, we expect that approximately 20% of options granted will be canceled or forfeited over the vesting period. At June 30, 2014, the intrinsic value of options vested and exercisable was approximately $2.2 million. The aggregate intrinsic value of options outstanding at June 30, 2014, was approximately $5.2 million. The aggregate intrinsic value of options outstanding, vested and expected to vest at June 30, 2014, was approximately $4.8 million.

The following table summarizes the information on the options granted under the 2006 EIP and 2013 LTIP at June 30, 2014:

Outstanding							Vested and Exercisable
			WeightedAverage		Weighted				Weighted
			Remaining		Average				Average
Range of	Number of		Contractual		Exercise		Number of		Exercise
Exercise Prices	Options		Life (years)		Price		Options		Price
$0.00 - $13.12		106,583		2.43	$	13.12		106,583	$	13.12
13.13 - 28.88		2,281,791		7.93		25.18		635,251		25.65
28.89 - 50.88		620,419		7.31		34.15		620,419		34.15
50.89 - 84.80		30,247		5.63		77.63		22,409		76.91
$0.00 - $84.80		3,039,040		7.59	$	27.11		1,384,662	$	29.32

			Options Outstanding
Executive Management Rollover Options	Options					Weighted
	Available		Number			Average
	for Grant		of Shares			Exercise Price
Balance at January 1, 2014		—		71,199		$	5.47
Exercised		—		(58,783	)		5.47
Balance at June 30, 2014		—		12,416		$	5.47

The executive management rollover options are fully vested and have an average remaining life of 1.1 years. The aggregate intrinsic value of these options at June 30, 2014 was approximately $0.3 million.

We account for the stock option grants under the 2006 EIP and 2013 LTIP in accordance with Accounting Standards Codification 718, Compensation-Stock Compensation. The fair value of each option granted was estimated on the date of grant using a Black-Scholes option pricing model with the following weighted average assumptions for grants during the period.

	Six months ended June 30,
	2014			2013
Risk-free interest rate		2.02	%		1.09	%
Dividend yield		3.64	%		0.0	%
Expected volatility		29.10	%		34.5	%
Expected life (years)		6.25			6.25
Fair value of the option award	$	4.90		$	9.04

The risk-free interest rate for periods within the expected life of the option is based on the zero-coupon U.S. government treasury strip with a maturity which approximates the expected life of the option at the time of grant.

At June 30, 2014 and 2013, there was approximately $11.4 million and $12.8 million, respectively, of unrecorded and unrecognized compensation expense related to unvested stock options under the 2006 EIP and 2013 LTIP in aggregate, which will be recognized over the remaining vesting period of approximately 2.0 years as of June 30, 2014.

Restricted Stock

During the six months ended June 30, 2014, pursuant to our agreement with our non-employee directors who are not affiliated with our former sponsors, we issued 12,591 shares of common stock with an aggregate fair value of approximately $300,000. 4,203 of these shares were granted to a new non-employee director and are fully vested subject to a pro rata forfeiture if the director does not remain on the board for at least six months. The remaining 8,388 shares were issued as an annual equity grant to our other two non-employee directors who are not affiliated with our former sponsors. These shares vest on the one-year anniversary of the date of grant.

2013 Employee Stock Purchase Plan

During the fourth quarter of 2013, we implemented the 2013 Employee Stock Purchase Plan (“ESPP”), under which the sale of 1.0 million shares of our common stock has been authorized and reserved. Employees may designate up to 50% of their annual compensation for the purchase of stock, subject to a per person limit of 2,000 shares in any offering period or calendar year. The price for shares purchased under the ESPP is 85% of the market closing price on the last day of the quarterly purchase period. No employee will be authorized to purchase common stock through the ESPP if, immediately after the purchase, the employee (or any other person whose stock would be attributed to such employee under U.S. tax law) would own stock and/or hold outstanding options to purchase stock possessing five percent (5%) or more of the total combined voting power or value of all classes of stock of the Company or of any parent of the Company or any subsidiary. In addition, no participant will be entitled to purchase stock under the ESPP at a rate which, when aggregated with his or her rights to purchase stock under all other employee stock purchase plans of the Company and its subsidiaries, exceeds $25,000 in fair market value, determined as of the date of grant (or such other limit as may be imposed by U.S. tax law), for each calendar year in which any option granted to the participant under any such plans is outstanding at any time. As of June 30, 2014, 153,375 shares had been issued under the ESPP. For the three and six months ended June 30, 2014, we recognized compensation expense for this plan of $0.3 million and $0.6 million, respectively.

Stock-Based Compensation Expense

For the three months ended June 30, 2014 and 2013, stock-based compensation expense was $2.6 million and $1.9 million, respectively. For the six months ended June 30, 2014 and 2013, stock-based compensation expense was $6.2 million and $5.0 million, respectively.

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ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2014

Other Liabilities Disclosure [Abstract]

ACCRUED EXPENSES

4. ACCRUED EXPENSES

Accrued expenses, in thousands, consisted of the following as of:

	June 30,		December 31,
	2014		2013
Accrued wages	$	64,629	$	61,945
Accrued phone		56,475		48,201
Interest payable		45,738		48,793
Accrued other taxes (non-income related)		42,372		42,022
Income taxes payable		21,411		5,922
Accrued licensing fees		7,343		923
Acquisition obligation		6,115		—
Accrued lease expense		4,790		3,204
Accrued employee benefit costs		3,975		5,992
Deferred income tax		—		7,697
Other accrued expenses		30,470		24,983
	$	283,318	$	249,682

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Stock-Based Compensation - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended			6 Months Ended		3 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jun. 30, 2014 New Non-Employee Director [Member]	Jun. 30, 2014 Non-employee Director [Member]	Jun. 30, 2014 Stock Compensation Plan [Member]	Jun. 30, 2014 Stock Compensation Plan [Member]	Dec. 31, 2013 Stock Compensation Plan [Member]	Jun. 30, 2014 Restricted Stock [Member]	Jun. 30, 2013 Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecorded and unrecognized compensation cost related to unvested restricted stock under EIP											$ 11,400,000	$ 12,800,000
Stock-based payment award vesting period							1 year				2 years
Common stock issued			12,591			4,203	8,388
Fair value of common stock issued			300,000
Common stock, shares authorized	475,000,000		475,000,000		475,000,000					1,000,000
Percentage of annual compensation designated by employees										50.00%
Maximum shares purchasable per person										2,000
Percentage of shares purchase price to market closing price										85.00%
Maximum voting power										5.00%
Maximum stock purchased to fair market value										25,000
Common stock, shares issued	84,059,000		84,059,000		83,745,000			153,375	153,375
Compensation expense	$ 2,600,000	$ 1,900,000	$ 6,200,000	$ 5,000,000				$ 300,000	$ 600,000

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ACQUISITIONS

6 Months Ended

Jun. 30, 2014

Business Combinations [Abstract]

ACQUISITIONS

2. ACQUISITIONS

SchoolMessenger

On April 21, 2014, we acquired Reliance Holding, Inc., doing business through its wholly owned subsidiary Reliance Communications, LLC as SchoolMessenger (“SchoolMessenger”), a leading provider of notification and mobile communication solutions for the K-12 education market. The purchase price was approximately $76.5 million and was funded by cash on hand.

In the preliminary purchase price allocation, goodwill of $51.5 million, not deductible for tax purposes, and finite-lived intangible assets of $40.1 million were recorded. The acquisition was integrated into our Unified Communications segment, within interactive services, to expand our interactive services into an adjacent market, the education vertical.

The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date for SchoolMessenger. The finite-lived intangible assets are comprised of trade names, technology, non-competition agreements and customer relationships.

(Amounts in thousands)	April 21, 2014
Working Capital	$	(9,764	)
Property and equipment		1,574
Intangible assets		40,145
Goodwill		51,536
Total assets acquired		83,491
Non-current deferred taxes		4,789
Long-term liabilities		2,157
Total liabilities assumed		6,946
Net assets acquired	$	76,545

Heath Advocate

On June 13, 2014, we acquired Health Advocate, Inc. (“Health Advocate”), a leading provider of healthcare advocacy services. The purchase price was approximately $265.4 million and was funded by cash on hand and use of our revolving trade accounts receivable financing facility.

Health Advocate estimates it serves over 40 million Americans through more than 10,000 client relationships, including many of the nation’s largest employers, by helping members personally navigate healthcare and insurance-related issues, saving them time and money. Health Advocate leverages the power of pricing transparency and personalized health communications to help members make better informed decisions and get more value out of the healthcare system. Additional services include wellness coaching, employee assistant programs (EAPs), a nurse line, biometrics screenings and chronic care solutions. Health Advocate’s technology platform combined with clinical and health plan and claims billing experts can support consumers with a wide range of healthcare or health insurance issues.

In the preliminary purchase price allocation, goodwill of $163.4 million, not deductible for tax purposes, and finite-lived intangible assets of $150.2 million were recorded. The acquisition was integrated into our Communication Services, within agent services, to expand our services in the healthcare industry. Further, Health Advocate’s strong competitive position in the health advocacy market and Health Advocate’s suite of consumer focused services and health solutions provides cross-selling opportunities with our existing healthcare client base.

The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date for Health Advocate. The finite-lived intangible assets are comprised of trade names, technology, non-competition agreements and customer relationships.

(Amounts in thousands)	June 13, 2014
Working Capital	$	(2,620	)
Property and equipment		6,055
Other assets, net		72
Intangible assets		150,190
Goodwill		163,395
Total assets acquired		317,092
Non-current deferred taxes		40,331
Long-term liabilities		11,400
Total liabilities assumed		51,731
Net assets acquired	$	265,361

Pro forma

Assuming the acquisitions of SchoolMessenger and Health Advocate occurred as of the beginning of the periods presented, our unaudited pro forma results of operations for the three and six months ended June 30, 2014 and 2013 would have been, in thousands (except per share amounts), as follows:

	Three months ended June 30,				Six months ended June 30,
	2014		2013		2014		2013
Revenue	$	710,059	$	699,497	$	1,414,549	$	1,386,258
Net Income	$	48,227	$	41,754	$	89,933	$	41,944
Earnings per share—basic	$	0.57	$	0.50	$	1.07	$	0.57
Earnings per share—diluted	$	0.56	$	0.49	$	1.05	$	0.56

The pro forma results above are not necessarily indicative of the operating results that would have actually occurred if the acquisitions had been in effect on the date indicated, nor are they necessarily indicative of future results of the combined company.

Revenue attributable to SchoolMessenger and Health Advocate from their acquisition dates to June 30, 2014, was $4.7 million and $4.1 million, respectively. Net income attributable to these two acquisitions from their acquisition dates was not significant.

Acquisition costs for the three months ended June 30, 2014 and 2013 were $1.4 million and $0.3 million, respectively, and are included in selling, general and administrative expenses. Acquisition costs for the six months ended June 30, 2014 and 2013 were $1.7 million and $0.8 million, respectively, and are included in selling, general and administrative expenses.

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GOODWILL AND OTHER INTANGIBLE ASSETS

6 Months Ended

Jun. 30, 2014

Goodwill And Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER INTANGIBLE ASSETS

3. GOODWILL AND OTHER INTANGIBLE ASSETS

The following table presents the activity in goodwill by reporting segment, in thousands, for the six months ended June 30, 2014 and for the year ended December 31, 2013:

	Unified			Communication
	Communications			Services		Consolidated
Balance at January 1, 2014	$	1,001,442		$	822,479	$	1,823,921
Foreign currency translation adjustment		(896	)		—		(896	)
Acquisitions		51,536			163,395		214,931
Acquisition accounting adjustments		(226	)		—		(226	)
Balance at June 30, 2014	$	1,051,856		$	985,874	$	2,037,730
Balance at January 1, 2013	$	994,372		$	822,479	$	1,816,851
Foreign currency translation adjustment		7,070			—		7,070
Balance at December 31, 2013	$	1,001,442		$	822,479	$	1,823,921

The following table presents the gross carrying amount and accumulated impairment charge of goodwill, in thousands:

	As of
	June 30, 2014			December 31, 2013
Gross carrying amount	$	2,075,405		$	1,861,596
Accumulated impairment (1)		(37,675	)		(37,675	)
Net carrying amount	$	2,037,730		$	1,823,921

(1) The impairment was recorded in 2010.

The excess of the acquisition costs over the fair value of the assets acquired and liabilities assumed for the purchase of SchoolMessenger and Health Advocate were assigned to goodwill based on preliminary estimates. We are in the process of completing the acquisition accounting for certain intangible assets and liabilities. The process of completing the acquisition accounting involves numerous time consuming steps for information gathering, verification and review. We expect to finalize this process within twelve months following the respective acquisition dates.

Other intangible assets

Below is a summary of the major intangible assets and weighted average amortization periods (in years) for each identifiable intangible asset, in thousands:

								Weighted
	As of June 30, 2014							Average
	Acquired		Accumulated			Net Intangible		Amortization
Intangible assets	Cost		Amortization			Assets		Period (Years)
Customer lists	$	656,296	$	(437,993	)	$	218,303		10.7
Technology & Patents		167,981		(79,099	)		88,882		9.5
Trade names (indefinite-lived)		37,710		—			37,710		Not applicable
Trade names (finite-lived)		68,647		(22,525	)		46,122		11.3
Other intangible assets		24,883		(14,721	)		10,162		4.2
Total	$	955,517	$	(554,338	)	$	401,179		9.9
								Weighted
	As of December 31, 2013							Average
	Acquired		Accumulated			Net Intangible		Amortization
Intangible assets	Cost		Amortization			Assets		Period (Years)
Customer lists	$	547,860	$	(422,367	)	$	125,493		9.5
Technology & Patents		122,099		(72,549	)		49,550		8.7
Trade names (indefinite-lived)		47,110		—			47,110		Not applicable
Trade names (finite-lived)		27,414		(20,389	)		7,025		4.3
Other intangible assets		15,894		(13,631	)		2,263		4.3
Total	$	760,377	$	(528,936	)	$	231,441		8.4

Amortization expense for finite-lived intangible assets was $13.9 million and $13.9 million for the three months ended June 30, 2014 and 2013, respectively, and $26.2 million and $27.9 million for the six months ended June 30, 2014 and 2013, respectively. Estimated amortization expense for the intangible assets noted above for the entire year of 2014 and the next five years is as follows:

2014	$	60.5 million
2015	$	60.7 million
2016	$	48.7 million
2017	$	39.9 million
2018	$	35.3 million
2019	$	31.8 million

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LONG-TERM OBLIGATIONS

6 Months Ended

Jun. 30, 2014

Debt Disclosure [Abstract]

LONG-TERM OBLIGATIONS

5. LONG-TERM OBLIGATIONS

Long-term debt is carried at amortized cost. Long-term obligations, in thousands, consisted of the following as of:

	June 30,			December 31,
	2014			2013
Senior Secured Term Loan Facility, due 2016	$	312,097		$	312,097
Senior Secured Term Loan Facility, due 2018		2,063,250			2,063,250
Accounts Receivable Securitization, due 2018		185,000			—
8 5/8% Senior Notes, due 2018		500,000			500,000
7 7/8% Senior Notes, due 2019		650,000			650,000
		3,710,347			3,525,347
Less: current maturities		(23,754	)		(11,877	)
Long-term obligations	$	3,686,593		$	3,513,470

Senior Secured Term Loan Facility and Senior Secured Revolving Credit Facility.

On January 24, 2014, we modified our senior secured term loan facilities (“Senior Secured Credit Facilities”) by entering into Amendment No. 4 to the Amended and Restated Credit Agreement (the “Credit Agreement”) among West Corporation, certain of our domestic subsidiaries, Wells Fargo Bank, National Association (“Wells Fargo”), as administrative agent, and the various lenders party thereto (the “Fourth Amendment). The Fourth Amendment provided for a 25 basis point reduction in the applicable LIBOR interest rate margins and a 25 basis point reduction in the LIBOR interest rate floors of all term loans. As of June 30, 2014, the interest rate margins applicable to the term loans due June 30, 2018 were 2.50% for LIBOR rate loans and 1.50% for base rate loans, and the interest rate margins applicable to the term loans due July 15, 2016 were 2.0% for LIBOR rate loans and 1.0% for base rate loans. The Fourth Amendment also provides for interest rate floors applicable to the term loans. The interest rate floors effective June 30, 2014 were 0.75% for LIBOR rate loans and 1.75% for base rate loans.

In connection with the Fourth Amendment, we incurred refinancing expenses of approximately $5.8 million, which will be amortized into interest expense over the remaining life of the Amended Credit Agreement.

At June 30, 2014, we were in compliance with our financial debt covenants.

On July 1, 2014, the Company, Wells Fargo, as administrative agent, and the various lenders party thereto further modified our Senior Secured Credit Facilities by entering into Amendment No. 5 to Amended and Restated Credit Agreement (the “Fifth Amendment”, and the Credit Agreement, as previously amended and further amended by the Fifth Amendment, the “Amended Credit Agreement”). The Fifth Amendment provided for:

• a new delayed draw term loan A facility (the “TLA”) to be made available, in a single borrowing, at any time on or before December 31, 2014 in the form of TLA loans having terms substantially similar to the existing term loans under our Senior Secured Credit Facilities, except with respect to pricing, amortization and maturity, in an aggregate principal amount of $350.0 million. The TLA matures July 1, 2019. The proceeds of the TLA will be used at our option (i) to prepay in part Senior Secured Term Loan Facilities due in 2016 and 2018 and pay accrued but unpaid interest thereon, (ii) to redeem any of our 7.875% Senior Notes due 2019, (iii) for working capital and general corporate purposes and (iv) to pay fees and expenses incurred in connection with the TLA;

• annual amortization (payable in quarterly installments) in respect of the TLA at a 2.5% annual rate in the year ending June 30, 2015, a 5.0% annual rate in the year ending June 30, 2016, a 7.5% annual rate in the year ending June 30, 2017 and a 10.0% annual rate thereafter until the maturity date, at which point all remaining amounts outstanding under the TLA shall become due and payable;

• an interest rate margin applicable to the TLA that is based on the Company’s total leverage ratio and ranges from 1.50% to 2.25% for LIBOR rate loans and from 0.50% to 1.25% for base rate loans;

• a senior secured revolving credit facility (the “Senior Secured Revolving Credit Facility”) to be made available under the Amended Credit Agreement in replacement of, and in the form of revolving credit loans having terms substantially similar to, the existing senior secured revolving credit facility under our Credit Agreement (except with respect to pricing and maturity), in an aggregate principal amount of $300.0 million that matures July 1, 2019; and

• an interest rate margin applicable to the Senior Secured Revolving Credit Facility that is based on the Company’s total leverage ratio and ranges from 1.50% to 2.25% for LIBOR rate loans and from 0.50% to 1.25% for base rate loans.

2022 Senior Notes

On July 1, 2014, we issued $1.0 billion aggregate principal amount of our 5.375% Senior Notes due 2022 (the “2022 Senior Notes”). The 2022 Senior Notes mature on July 15, 2022 and were issued at par. The 2022 Senior Notes were offered in a private offering exempt from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”).

The net proceeds from the offering were approximately $986.5 million, after deducting underwriting discounts and offering expenses. On July 1, 2014, we used a portion of the net proceeds from the 2022 Senior Notes to repurchase pursuant to tender offers:

• $270.8 million aggregate principal amount of the 8.625% Senior Notes due 2018 (the “2018 Senior Notes”). The aggregate repurchase price for the 2018 Senior Notes was $298.7 million including accrued interest of $10.8 million and tender offer premium of $17.1 million;

• $200.0 million aggregate principal amount of the 7.875% Senior Notes due 2019 (the “2019 Senior Notes”). The aggregate repurchase price for the 2019 Senior Notes was $215.3 million including accrued interest of $2.0 million and tender offer premium of $13.3 million.

In addition, on July 1, 2014, we used a portion of the net proceeds from the 2022 Senior Notes to repay a portion of the Senior Secured Term Loan Facility due 2018. The total aggregate principal amount repaid on the Senior Secured Term Loan Facility due 2018 was $250.0 million.

On July 17, 2014, we used a portion of the net proceeds from the 2022 Senior Notes, together with cash on hand to redeem the remaining $229.2 million aggregate principal amount of the 2018 Senior Notes for an aggregate redemption price of $242.9 million including payments of the $9.9 million redemption premium, $3.7 million make-whole premium and accrued interest of $0.1 million.

The 2022 Senior Notes bear interest at a rate of 5.375% per year, payable semiannually in arrears on July 15 and January 15 of each year, beginning January 15, 2015. The 2022 Senior Notes will mature July 15, 2022. The 2022 Senior Notes are unsecured senior obligations and rank equally in right of payment with all of our future senior debt and are senior to all of our future subordinated debt. Each of our domestic wholly owned subsidiaries that guarantees our Senior Secured Credit Facilities guarantee the notes with guarantees that rank equal in right of payment to all existing and future senior debt of such subsidiary. The 2022 Senior Notes and guarantees are effectively subordinated to our existing and future secured debt and that of the guarantors to the extent of the value of the assets securing such debt.

2018 Senior Notes

In connection with the issuance of the 2022 Senior Notes, on June 17, 2014, we commenced a tender offer to purchase any and all of our outstanding $500.0 million in aggregate principal amount of the 2018 Senior Notes. Total offer consideration for each $1,000 principal amount of the 2018 Senior Notes tendered was $1,063.09, including an early tender premium of $20.00 per $1,000 principal amount of the 2018 Senior Notes for those holders who properly tendered their 2018 Senior Notes on or before June 30, 2014. Upon consummation of the tender offer on July 1, 2014, approximately $270.8 million aggregate principal amount of the 2018 Senior Notes was purchased. Total consideration paid for the tender offer, including early tender premium payment and accrued interest, was approximately $298.7 million.

The redemption date for the call of the 2018 Senior Notes was July 17, 2014 at a redemption price equal to 104.313% of the principal amount of the 2018 Senior Notes and make whole-premium. The Company redeemed the remaining $229.2 million aggregate principal amount of the 2018 Senior Notes for an aggregate redemption price of $242.9 million including payments of the $9.9 million redemption premium, $3.7 million make-whole premium and accrued interest of $0.1 million. Following this redemption, none of the 2018 Senior Notes remained outstanding.

2019 Senior Notes

In connection with the issuance of the 2022 Senior Notes, on June 17, 2014, we commenced a tender offer to purchase up to $200.0 million in aggregate principal amount of the 2019 Senior Notes. Total offer consideration for each $1,000 principal amount of the 2019 Senior Notes tendered was $1,066.29, including an early tender premium of $20.00 per $1,000 principal amount of the 2019 Senior Notes for those holders who properly tendered their 2019 Senior Notes on or before June 30, 2014. Upon consummation of the tender offer on July 1, 2014, $200.0 million aggregate principal amount of the 2019 Senior Notes was purchased. Total consideration paid for the tender offer, including early tender premium payment and accrued interest, was approximately $215.3 million.

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Accumulated Other Comprehensive Income (Loss) - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
BALANCE	$ (14,485)	$ (28,795)	$ (12,200)	$ (23,131)
Foreign currency translation adjustment, net of tax	2,993	1,385	708	(5,303)
Reclassification of cash flow hedge into earnings, net of tax		(1,125)		(2,201)
Unrealized gain on cash flow hedges, net of tax		1,887		3,987
BALANCE	(11,492)	(26,648)	(11,492)	(26,648)
Foreign Currency Translation [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
BALANCE	(14,485)	(28,033)	(12,200)	(21,345)
Foreign currency translation adjustment, net of tax	2,993	1,385	708	(5,303)
BALANCE	(11,492)	(26,648)	(11,492)	(26,648)
Cash Flow Hedges [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
BALANCE		(762)		(1,786)
Foreign currency translation adjustment, net of tax
Reclassification of cash flow hedge into earnings, net of tax		(1,125)		(2,201)
Unrealized gain on cash flow hedges, net of tax		1,887		3,987
BALANCE

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Segments - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014 Segment	Jun. 30, 2013
Foreign Currency Translation [Line Items]
Number of reportable segments			2
Revenue from platform-based services	$ 506.6	$ 494.9	$ 1,001.7	$ 976.4
Revenue from agent-based services	188.9	181.2	373.2	363.1
Percentages Revenue	53.00%	56.00%	53.00%	55.00%
Foreign currency exchange rate of west corporation or any of its subsidiaries	$ 1.4	$ 0.5	$ 2.7	$ 1.1
Other Foreign Countries [Member]
Foreign Currency Translation [Line Items]
Percentages of Net Revenue	19.00%	19.00%	19.00%	19.00%
Aggregate revenue as a percentage of total revenue from largest one client	10.00%	10.00%	10.00%	10.00%

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Earnings Per Share - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Earnings Per Share [Abstract]
Options outstanding to purchase common stock	675,352	2,718,599

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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Jun. 30, 2014

Equity [Abstract]

Reclassifications Out of Accumulated Other Comprehensive Income (Loss)

Activities within accumulated other comprehensive income (loss) for the three and six months ended June 30, 2014 and 2013, were as follows (net of tax):

							Accumulated
	Foreign			Cash			Other
	Currency			Flow			Comprehensive
	Translation			Hedges			Income (Loss)
BALANCE, April 1, 2014	$	(14,485	)	$	—		$	(14,485	)
Foreign currency translation adjustment, net of tax of $(1,767)		2,993			—			2,993
BALANCE, June 30, 2014	$	(11,492	)	$	—		$	(11,492	)
BALANCE, January 1, 2014	$	(12,200	)	$	—		$	(12,200	)
Foreign currency translation adjustment, net of tax of $(418)		708			—			708
BALANCE, June 30, 2014	$	(11,492	)	$	—		$	(11,492	)
							Accumulated
	Foreign			Cash			Other
	Currency			Flow			Comprehensive
	Translation			Hedges			Income (Loss)
BALANCE, April 1, 2013	$	(28,033	)	$	(762	)	$	(28,795	)
Foreign currency translation adjustment, net of tax of $(849)		1,385			—			1,385
Reclassification of cash flow hedge into earnings, net of tax of $690 (1)		—			(1,125	)		(1,125	)
Unrealized gain on cash flow hedges, net of tax of $(1,157)		—			1,887			1,887
BALANCE, June 30, 2013	$	(26,648	)	$	—		$	(26,648	)
BALANCE, January 1, 2013	$	(21,345	)	$	(1,786	)	$	(23,131	)
Foreign currency translation adjustment, net of tax of $3,250		(5,303	)		—			(5,303	)
Reclassification of cash flow hedge into earnings, net of tax of $1,349 (1)		—			(2,201	)		(2,201	)
Unrealized gain on cash flow hedges, net of tax of $(2,444)		—			3,987			3,987
BALANCE, June 30, 2013	$	(26,648	)	$	—		$	(26,648	)

(1) Recorded as interest expense in the condensed consolidated statement of operations.

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Hedging Activities - Impact of Interest Rate Swaps on Consolidated Statement of Operations (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2013
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain recognized in OCI	$ 762	$ 1,786
Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain reclassified from OCI into earnings	$ 1,249	$ 2,985

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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

6 Months Ended

Jun. 30, 2014

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

10. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Activities within accumulated other comprehensive income (loss) for the three and six months ended June 30, 2014 and 2013, were as follows (net of tax):

							Accumulated
	Foreign			Cash			Other
	Currency			Flow			Comprehensive
	Translation			Hedges			Income (Loss)
BALANCE, April 1, 2014	$	(14,485	)	$	—		$	(14,485	)
Foreign currency translation adjustment, net of tax of $(1,767)		2,993			—			2,993
BALANCE, June 30, 2014	$	(11,492	)	$	—		$	(11,492	)
BALANCE, January 1, 2014	$	(12,200	)	$	—		$	(12,200	)
Foreign currency translation adjustment, net of tax of $(418)		708			—			708
BALANCE, June 30, 2014	$	(11,492	)	$	—		$	(11,492	)
							Accumulated
	Foreign			Cash			Other
	Currency			Flow			Comprehensive
	Translation			Hedges			Income (Loss)
BALANCE, April 1, 2013	$	(28,033	)	$	(762	)	$	(28,795	)
Foreign currency translation adjustment, net of tax of $(849)		1,385			—			1,385
Reclassification of cash flow hedge into earnings, net of tax of $690 (1)		—			(1,125	)		(1,125	)
Unrealized gain on cash flow hedges, net of tax of $(1,157)		—			1,887			1,887
BALANCE, June 30, 2013	$	(26,648	)	$	—		$	(26,648	)
BALANCE, January 1, 2013	$	(21,345	)	$	(1,786	)	$	(23,131	)
Foreign currency translation adjustment, net of tax of $3,250		(5,303	)		—			(5,303	)
Reclassification of cash flow hedge into earnings, net of tax of $1,349 (1)		—			(2,201	)		(2,201	)
Unrealized gain on cash flow hedges, net of tax of $(2,444)		—			3,987			3,987
BALANCE, June 30, 2013	$	(26,648	)	$	—		$	(26,648	)

(1) Recorded as interest expense in the condensed consolidated statement of operations.

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ACQUISITIONS (Tables)

6 Months Ended

Jun. 30, 2014

Summary of Unaudited Pro Forma Results of Operations

Assuming the acquisitions of SchoolMessenger and Health Advocate occurred as of the beginning of the periods presented, our unaudited pro forma results of operations for the three and six months ended June 30, 2014 and 2013 would have been, in thousands (except per share amounts), as follows:

	Three months ended June 30,				Six months ended June 30,
	2014		2013		2014		2013
Revenue	$	710,059	$	699,497	$	1,414,549	$	1,386,258
Net Income	$	48,227	$	41,754	$	89,933	$	41,944
Earnings per share—basic	$	0.57	$	0.50	$	1.07	$	0.57
Earnings per share—diluted	$	0.56	$	0.49	$	1.05	$	0.56

SchoolMessenger [Member]

Summary of Estimated Fair Values of Assets Acquired and Liabilities Assumed at Acquisition

The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date for SchoolMessenger. The finite-lived intangible assets are comprised of trade names, technology, non-competition agreements and customer relationships.

(Amounts in thousands)	April 21, 2014
Working Capital	$	(9,764	)
Property and equipment		1,574
Intangible assets		40,145
Goodwill		51,536
Total assets acquired		83,491
Non-current deferred taxes		4,789
Long-term liabilities		2,157
Total liabilities assumed		6,946
Net assets acquired	$	76,545

Health Advocate [Member]

Summary of Estimated Fair Values of Assets Acquired and Liabilities Assumed at Acquisition

The following table summarizes the preliminary estimated fair values of the assets acquired and liabilities assumed at the acquisition date for Health Advocate. The finite-lived intangible assets are comprised of trade names, technology, non-competition agreements and customer relationships.

(Amounts in thousands)	June 13, 2014
Working Capital	$	(2,620	)
Property and equipment		6,055
Other assets, net		72
Intangible assets		150,190
Goodwill		163,395
Total assets acquired		317,092
Non-current deferred taxes		40,331
Long-term liabilities		11,400
Total liabilities assumed		51,731
Net assets acquired	$	265,361

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Long-Term Obligations - Senior Notes - Additional Information (Detail) (USD $)	6 Months Ended			6 Months Ended		6 Months Ended		0 Months Ended			0 Months Ended				0 Months Ended			0 Months Ended
	Jun. 30, 2013	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014 Senior Secured Term Loan Facility, due 2018 [Member]	Dec. 31, 2013 Senior Secured Term Loan Facility, due 2018 [Member]	Jun. 30, 2014 Senior Notes, due 2018 [Member]	Jun. 17, 2014 Senior Notes, due 2018 [Member]	Jun. 17, 2014 Senior Notes, due 2018 [Member] Tender Offer [Member]	Jun. 30, 2014 Senior Notes, due 2019 [Member]	Jun. 17, 2014 Senior Notes, due 2019 [Member]	Jun. 17, 2014 Senior Notes, due 2019 [Member] Tender Offer [Member]	Jul. 01, 2014 Subsequent Event [Member] Senior Secured Term Loan Facility, due 2018 [Member]	Jul. 01, 2014 Subsequent Event [Member] Senior Notes Due 2022 [Member]	Jul. 01, 2014 Subsequent Event [Member] Senior Notes Due 2022 [Member]	Jul. 17, 2014 Subsequent Event [Member] Senior Notes, due 2018 [Member]	Jul. 01, 2014 Subsequent Event [Member] Senior Notes, due 2018 [Member]	Jul. 01, 2014 Subsequent Event [Member] Senior Notes, due 2018 [Member]	Jul. 01, 2014 Subsequent Event [Member] Senior Notes, due 2019 [Member]	Jul. 01, 2014 Subsequent Event [Member] Senior Notes, due 2019 [Member]
Debt Instrument [Line Items]
Aggregate principal amount		$ 3,710,347,000	$ 3,525,347,000	$ 2,063,250,000	$ 2,063,250,000									$ 1,000,000,000			$ 270,800,000		$ 200,000,000
Senior notes maturity date				Jun. 30, 2018									Jul. 15, 2022
Interest rate						8.625%			7.875%					5.375%			8.625%		7.875%
Net proceeds from the offering expenses													986,500,000
Aggregate repurchase price																	298,700,000		215,300,000
Accrued interest															100,000		10,800,000		2,000,000
Tender offer premium																17,100,000		13,300,000
Repayment of Aggregate principal amount	12,088,000											250,000,000
Aggregate principal amount for redemption of senior notes															229,200,000
Aggregate redemption price															242,900,000
Redemption premium, payment															9,900,000
Make whole premium															3,700,000
Aggregate principal amount outstanding							500,000,000			200,000,000
Principal amount							1,000			1,000
Debt instrument principal payment redeemed including premium							$ 20.00			$ 20.00
Debt instrument principal payment redeemed including premium								$ 1,063.09			$ 1,066.29
Debt Instrument, Redemption Price, Percentage						104.313%
Redemption date of senior subordinated notes						Jul. 17, 2017
Description Of Redemption Price Of Senior Notes						Redemption price equal to 104.313% of the principal amount of the 2018 Senior Notes and make whole premium

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Goodwill and Other Intangible Assets - Summary of Activity in Goodwill by Reporting Segments (Detail) (USD $) In Thousands, unless otherwise specified	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Goodwill [Line Items]
Beginning balance	$ 1,823,921	$ 1,816,851
Foreign currency translation adjustment	(896)	7,070
Acquisitions	214,931
Acquisition accounting adjustments	(226)
Ending balance	2,037,730	1,823,921
Unified Communications [Member]
Goodwill [Line Items]
Beginning balance	1,001,442	994,372
Foreign currency translation adjustment	(896)	7,070
Acquisitions	51,536
Acquisition accounting adjustments	(226)
Ending balance	1,051,856	1,001,442
Communication Services [Member]
Goodwill [Line Items]
Beginning balance	822,479	822,479
Foreign currency translation adjustment
Acquisitions	163,395
Acquisition accounting adjustments
Ending balance	$ 985,874	$ 822,479

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CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) (Parenthetical) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement Of Income And Comprehensive Income [Abstract]
Foreign currency translation adjustment, tax	$ (1,767)	$ (849)	$ (418)	$ 3,250
Reclassification of a cash flow hedge into earnings, tax	0	690	0	1,349
Unrealized gain cash flow hedges, tax	$ 0	$ (1,157)	$ 0	$ (2,444)

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CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (UNAUDITED) (USD $) In Thousands	Total	Common Stock [Member]	Additional Paid - in Capital [Member]	Retained Deficit [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive (Loss) [Member]
Balance at Dec. 31, 2012	$ (1,249,686)	$ 62	$ 1,720,639	$ (2,941,948)	$ (5,308)	$ (23,131)
NET INCOME	46,723			46,723
Dividends declared	(18,802)			(18,802)
Other comprehensive income (loss), net of tax (Note 10)	(3,517)					(3,517)
Executive Deferred Compensation Plan activity	2,295		2,295
Issuance of common stock in connection with our initial public offering, value	401,033	21	401,012
Initial public offering costs	(2,860)		(2,860)
Stock options exercised including related tax benefits	1,619	1	1,618
Share based compensation	3,722		3,722
Balance at Jun. 30, 2013	(819,473)	84	2,126,426	(2,914,027)	(5,308)	(26,648)
Balance at Dec. 31, 2013	(740,172)	84	2,132,441	(2,855,189)	(5,308)	(12,200)
NET INCOME	94,037			94,037
Dividends declared	(37,758)			(37,758)
Other comprehensive income (loss), net of tax (Note 10)	708					708
Executive Deferred Compensation Plan activity	1,358		1,358
Shares issued from the Employee Stock Purchase Plan	3,236		3,236
Stock options exercised including related tax benefits	786		786
Share based compensation	5,065		5,065
Balance at Jun. 30, 2014	$ (672,740)	$ 84	$ 2,142,886	$ (2,798,910)	$ (5,308)	$ (11,492)

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Stock-Based Compensation - Summary of Executive Management Rollover Options (Detail) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Options Exercised	(88,639)	(135,851)
Executive Management Rollover Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Available for Grant, Beginning Balance
Option Available for Grant, Exercised
Option Available for Grant, Ending Balance
Number of Options, Beginning Balance	71,199
Number of Options Exercised	(58,783)
Number of Options, Ending Balance	12,416
Weighted Average Exercise Price, Beginning Balance	$ 5.47
Weighted Average Exercise Price, Exercised	$ 5.47
Weighted Average Exercise Price, Ending Balance	$ 5.47

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Financial Information for Subsidiary Guarantor and Subsidiary Non-Guarantor - Supplemental Condensed Consolidating Statements of Operations and Comprehensive Income (Unaudited) (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Condensed Financial Statements, Captions [Line Items]
REVENUE	$ 691,063	$ 672,695	$ 1,367,215	$ 1,332,919
COST OF SERVICES	330,368	311,939	647,050	621,006
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	238,781	226,018	476,394	483,885
OPERATING INCOME (LOSS)	121,914	134,738	243,771	228,028
OTHER INCOME (EXPENSE):
Interest expense, net of interest income	(48,351)	(57,190)	(97,317)	(130,068)
Subordinated debt call premium and accelerated amortization of deferred financing costs		(6,603)		(23,105)
Subsidiary Income
Other, net	2,395	(1,077)	3,107	(99)
Other expense	(45,956)	(64,870)	(94,210)	(153,272)
INCOME BEFORE INCOME TAX EXPENSE	75,958	69,868	149,561	74,756
INCOME TAX EXPENSE (BENEFIT)	28,199	26,200	55,524	28,033
NET INCOME	47,759	43,668	94,037	46,723
Foreign currency translation adjustments, net of tax	2,993	1,385	708	(5,303)
Reclassification of cash flow hedge into earnings, net of tax		(1,125)		(2,201)
Unrealized gain on cash flow hedges, net of tax		1,887		3,987
Comprehensive income	50,752	45,815	94,745	43,206
Parent / Issuer [Member]
Condensed Financial Statements, Captions [Line Items]
REVENUE
COST OF SERVICES
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	2,529	187	5,624	1,792
OPERATING INCOME (LOSS)	(2,529)	(187)	(5,624)	(1,792)
OTHER INCOME (EXPENSE):
Interest expense, net of interest income	(32,587)	(38,338)	(65,329)	(87,933)
Subordinated debt call premium and accelerated amortization of deferred financing costs		(6,603)		(23,105)
Subsidiary Income	76,775	74,712	148,940	113,915
Other, net	5,076	(98)	8,009	2,220
Other expense	49,264	29,673	91,620	5,097
INCOME BEFORE INCOME TAX EXPENSE	46,735	29,486	85,996	3,305
INCOME TAX EXPENSE (BENEFIT)	(1,024)	(14,182)	(8,041)	(43,418)
NET INCOME	47,759	43,668	94,037	46,723
Foreign currency translation adjustments, net of tax	2,993	1,385	708	(5,303)
Reclassification of cash flow hedge into earnings, net of tax		(1,125)		(2,201)
Unrealized gain on cash flow hedges, net of tax		1,887		3,987
Comprehensive income	50,752	45,815	94,745	43,206
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
REVENUE	541,029	537,117	1,076,230	1,064,404
COST OF SERVICES	246,743	240,223	490,626	478,648
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	181,362	180,731	371,630	394,074
OPERATING INCOME (LOSS)	112,924	116,163	213,974	191,682
OTHER INCOME (EXPENSE):
Interest expense, net of interest income	(22,301)	(24,662)	(44,125)	(53,183)
Subordinated debt call premium and accelerated amortization of deferred financing costs
Subsidiary Income	28,967	30,300	66,309	52,548
Other, net	(21,238)	(16,477)	(40,537)	(33,528)
Other expense	(14,572)	(10,839)	(18,353)	(34,163)
INCOME BEFORE INCOME TAX EXPENSE	98,352	105,324	195,621	157,519
INCOME TAX EXPENSE (BENEFIT)	21,650	30,662	46,815	43,930
NET INCOME	76,702	74,662	148,806	113,589
Foreign currency translation adjustments, net of tax
Reclassification of cash flow hedge into earnings, net of tax
Unrealized gain on cash flow hedges, net of tax
Comprehensive income	76,702	74,662	148,806	113,589
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
REVENUE	150,034	135,578	290,985	268,515
COST OF SERVICES	83,625	71,716	156,424	142,358
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	54,890	45,100	99,140	88,019
OPERATING INCOME (LOSS)	11,519	18,762	35,421	38,138
OTHER INCOME (EXPENSE):
Interest expense, net of interest income	6,537	5,810	12,137	11,048
Subordinated debt call premium and accelerated amortization of deferred financing costs
Subsidiary Income
Other, net	18,557	15,498	35,635	31,209
Other expense	25,094	21,308	47,772	42,257
INCOME BEFORE INCOME TAX EXPENSE	36,613	40,070	83,193	80,395
INCOME TAX EXPENSE (BENEFIT)	7,573	9,720	16,750	27,521
NET INCOME	29,040	30,350	66,443	52,874
Foreign currency translation adjustments, net of tax	2,993	1,385	708	(5,303)
Reclassification of cash flow hedge into earnings, net of tax
Unrealized gain on cash flow hedges, net of tax
Comprehensive income	32,033	31,735	67,151	47,571
Eliminations and Consolidating Entries [Member]
Condensed Financial Statements, Captions [Line Items]
REVENUE
COST OF SERVICES
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES
OPERATING INCOME (LOSS)
OTHER INCOME (EXPENSE):
Interest expense, net of interest income
Subordinated debt call premium and accelerated amortization of deferred financing costs
Subsidiary Income	(105,742)	(105,012)	(215,249)	(166,463)
Other, net
Other expense	(105,742)	(105,012)	(215,249)	(166,463)
INCOME BEFORE INCOME TAX EXPENSE	(105,742)	(105,012)	(215,249)	(166,463)
INCOME TAX EXPENSE (BENEFIT)
NET INCOME	(105,742)	(105,012)	(215,249)	(166,463)
Foreign currency translation adjustments, net of tax	(2,993)	(1,385)	(708)	5,303
Reclassification of cash flow hedge into earnings, net of tax
Unrealized gain on cash flow hedges, net of tax
Comprehensive income	$ (108,735)	$ (106,397)	$ (215,957)	$ (161,160)

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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

6 Months Ended

Jun. 30, 2014

Goodwill And Intangible Assets Disclosure [Abstract]

Summary of Activity in Goodwill by Reporting Segments

The following table presents the activity in goodwill by reporting segment, in thousands, for the six months ended June 30, 2014 and for the year ended December 31, 2013:

	Unified			Communication
	Communications			Services		Consolidated
Balance at January 1, 2014	$	1,001,442		$	822,479	$	1,823,921
Foreign currency translation adjustment		(896	)		—		(896	)
Acquisitions		51,536			163,395		214,931
Acquisition accounting adjustments		(226	)		—		(226	)
Balance at June 30, 2014	$	1,051,856		$	985,874	$	2,037,730
Balance at January 1, 2013	$	994,372		$	822,479	$	1,816,851
Foreign currency translation adjustment		7,070			—		7,070
Balance at December 31, 2013	$	1,001,442		$	822,479	$	1,823,921

Summary of Gross Carrying Amount and Accumulated Impairment Charge of Goodwill

The following table presents the gross carrying amount and accumulated impairment charge of goodwill, in thousands:

	As of
	June 30, 2014			December 31, 2013
Gross carrying amount	$	2,075,405		$	1,861,596
Accumulated impairment (1)		(37,675	)		(37,675	)
Net carrying amount	$	2,037,730		$	1,823,921

(1) The impairment was recorded in 2010.

Summary of Major Intangible Assets and Weighted Average Amortization Periods

Below is a summary of the major intangible assets and weighted average amortization periods (in years) for each identifiable intangible asset, in thousands:

								Weighted
	As of June 30, 2014							Average
	Acquired		Accumulated			Net Intangible		Amortization
Intangible assets	Cost		Amortization			Assets		Period (Years)
Customer lists	$	656,296	$	(437,993	)	$	218,303		10.7
Technology & Patents		167,981		(79,099	)		88,882		9.5
Trade names (indefinite-lived)		37,710		—			37,710		Not applicable
Trade names (finite-lived)		68,647		(22,525	)		46,122		11.3
Other intangible assets		24,883		(14,721	)		10,162		4.2
Total	$	955,517	$	(554,338	)	$	401,179		9.9
								Weighted
	As of December 31, 2013							Average
	Acquired		Accumulated			Net Intangible		Amortization
Intangible assets	Cost		Amortization			Assets		Period (Years)
Customer lists	$	547,860	$	(422,367	)	$	125,493		9.5
Technology & Patents		122,099		(72,549	)		49,550		8.7
Trade names (indefinite-lived)		47,110		—			47,110		Not applicable
Trade names (finite-lived)		27,414		(20,389	)		7,025		4.3
Other intangible assets		15,894		(13,631	)		2,263		4.3
Total	$	760,377	$	(528,936	)	$	231,441		8.4

Summary of Estimated Future Annual Amortization Expense for Intangible Assets

Estimated amortization expense for the intangible assets noted above for the entire year of 2014 and the next five years is as follows:

2014	$	60.5 million
2015	$	60.7 million
2016	$	48.7 million
2017	$	39.9 million
2018	$	35.3 million
2019	$	31.8 million

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Acquisitions - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended		0 Months Ended	2 Months Ended	6 Months Ended	0 Months Ended	1 Months Ended	6 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Apr. 21, 2014 SchoolMessenger [Member]	Jun. 30, 2014 SchoolMessenger [Member]	Jun. 30, 2014 SchoolMessenger [Member]	Jun. 30, 2014 Health Advocate [Member]	Jun. 30, 2014 Health Advocate [Member]	Jun. 30, 2014 Health Advocate [Member]	Jun. 13, 2014 Health Advocate [Member]	Jun. 30, 2014 Health Advocate [Member] Minimum [Member] Clients
Business Acquisition [Line Items]
Date of completion of acquisition							Apr. 21, 2014			Jun. 13, 2014
Purchase price of acquisition			$ 341,925,000	$ 13,000	$ 76,500,000			$ 265,400,000
Preliminary purchase price allocation, goodwill recorded					51,536,000						163,395,000
Preliminary purchase price allocation, intangible assets recorded					40,145,000						150,190,000
Number client relationships												10,000
Estimated number of Americans served by entity												40,000,000
Revenue attributable to acquired entity						4,700,000			4,100,000
Total acquisition costs expensed	$ 1,400,000	$ 300,000	$ 1,700,000	$ 800,000

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EARNINGS PER SHARE

6 Months Ended

Jun. 30, 2014

Earnings Per Share [Abstract]

EARNINGS PER SHARE

9. EARNINGS PER SHARE

Diluted earnings per share reflects the potential dilution that could result if options or other contingently issuable shares were exercised or converted into common stock and notional shares from the Nonqualified Deferred Compensation Plan were granted. Diluted earnings per common share assume the exercise of stock options using the treasury stock method.

	Three months ended June 30,				Six months ended June 30,
(In thousands, except per share amounts)	2014		2013		2014		2013
Earnings Per Common Share:
Basic-Common	$	0.57	$	0.52	$	1.12	$	0.63
Diluted- Common	$	0.56	$	0.51	$	1.10	$	0.62
Weighted Average Number of Shares Outstanding:
Basic—Common		83,953		83,524		83,879		73,716
Dilutive Impact of Stock Options:
Common Shares		1,445		1,419		1,433		1,435
Diluted Common Shares		85,398		84,943		85,312		75,151

Diluted earnings per share are computed using the weighted-average number of common shares and dilutive potential common shares outstanding during the period. Dilutive potential common shares result from the assumed exercise of outstanding stock options, by application of the treasury stock method, that have a dilutive effect on earnings per share. At June 30, 2014 and 2013, 675,352 and 2,718,599 stock options were outstanding with an exercise price equal to or exceeding the market value of our common stock, these shares were therefore excluded from the computation of shares contingently issuable upon exercise of the options.