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Discontinued Operation
 9 Months Ended
Sep. 30, 2012
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operation
DISCONTINUED OPERATION

On September 25, 2009, in light of continuing operating losses in its Commercial business and in order to focus exclusively on managing its Direct and Retail businesses, the Company committed to a plan for the complete divestiture of its Commercial business, which qualified for held-for-sale accounting treatment. The Commercial business is presented as a discontinued operation in the Company's condensed consolidated statements of operations for all periods. Following is a summary of the operating results of the Company's former Commercial business for the three and nine months ended September 30, 2012 and 2011 (in thousands):
 
 
Three months ended September 30,
 
Nine months ended September 30,
 
2012
 
2011
 
2012
 
2011
Revenue
$
—

 
$
—

 
$
—

 
$
84

Operating loss
$
(290
)
 
$
(313
)
 
$
(223
)
 
$
(1,430
)
Disposal gain
9

 
294

 
56

 
921

Income tax benefit (expense)
16

 
(354
)
 
99

 
(451
)
Total loss from discontinued operation
$
(265
)
 
$
(373
)
 
$
(68
)
 
$
(960
)


The disposal of Commercial business assets was completed in April 2011. The Company is currently in the process of liquidating the foreign subsidiaries formerly associated with the Commercial business. Upon the substantial completion of the liquidation, the amount of the accumulated translation adjustment component of equity associated with the entities will be removed as a separate component of equity and reported as a gain or loss of the discontinued operation.

The Company may incur additional expenses in future periods in connection with the settlement of contingencies arising from and directly related to the Commercial business prior to its disposal. For further information regarding contingencies related to the Company's former Commercial business, see Note 10, Commitments and Contingencies.

The following table summarizes liabilities for exit costs related to the discontinued operation, included in "Accrued liabilities" and "Other long-term liabilities" in the Company's condensed consolidated balance sheets (in thousands):

 
Severance and Benefits
 
Facilities
Leases
 
Total
Liabilities
Balance as of December 31, 2011
$
175

 
$
1,929

 
$
2,104

Adjustments
—

 
(390
)
 
(390
)
Payments
(175
)
 
(343
)
 
(518
)
Balance as of September 30, 2012
$
—

 
$
1,196

 
$
1,196