Goodwill and Identifiable Intangible Assets (Notes)

12 Months Ended

Dec. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Identifiable Intangible Assets

As of December 31, 2014 and 2013, the Company had the following acquired intangible assets:



	As of December 31, 2014							As of December 31, 2013
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Intangible assets subject to amortization:
Staffing databases	$	3,020	$	(2,618	)	$	402	$	5,450	$	(4,444	)	$	1,006
Customer relationships	77,300		(32,971		)	44,329		72,990		(29,363		)	43,627
Tradenames and trademarks	17,540		(5,436		)	12,104		16,871		(6,203		)	10,668
Non-compete agreements	190		(72		)	118		1,666		(1,484		)	182
Acquired technology	7,030		(866		)	6,164		6,200		(886		)	5,314
Online courses	—		—			—		59		(59		)	—
	$	105,080	$	(41,963	)	$	63,117	$	103,236	$	(42,439	)	$	60,797

Intangible assets not subject to amortization: tradenames and trademarks						$	89,400						$	89,400
						$	152,517						$	150,197

Aggregate amortization expense for intangible assets was $7,639 and $6,503 for the years ended December 31, 2014 and 2013, respectively. Based on the current amount of intangibles subject to amortization, the estimated amortization expense as of December 31, 2014 is as follows:



	Amount
Year ending December 31, 2015	$	8,202
Year ending December 31, 2016	7,734
Year ending December 31, 2017	7,517
Year ending December 31, 2018	7,315
Year ending December 31, 2019	6,911
Thereafter	25,438
	$	63,117

The following table summarizes the activity related to the carrying value of goodwill by reportable segment:



	Nurse and Allied Healthcare Staffing			Locum Tenens Staffing		Physician Permanent Placement Services		Total
Balance, January 1, 2013	$	76,493		$	14,502	$	32,329	$	123,324
Goodwill acquired from ShiftWise acquisition	21,318			—		—		21,318
Balance, December 31, 2013	97,811			14,502		32,329		144,642
Goodwill adjustment for ShiftWise acquisition	(5		)	—		—		(5		)
Goodwill acquired from Avantas acquisition	9,750			—		—		9,750
Balance, December 31, 2014	$	107,556		$	14,502	$	32,329	$	154,387
Accumulated impairment loss as of December 31, 2013 and 2014	$	154,444		$	53,940	$	6,555	$	214,939

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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