Quarterly Segments - Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income - Restated (Unaudited) (Notes)

12 Months Ended

Dec. 31, 2012

Segment Results -Reconciliation of Segment Net Revenue to Total Revenue & EBITDA -Restated (Unaudited) [Abstract]

Segment Reporting Disclosure [Text Block]

Segment Results

The Company conducts business through three business segments: (i) Payment Protection; (ii) BPO; and (iii) Brokerage. The revenue for each segment is presented to reflect the operating characteristics of the segment. The Company allocates certain revenues and expenses to the segments. These items consist primarily of corporate-related income, transaction related costs, executive stock compensation and other overhead expenses. Segment assets are not presented to the Company's chief operating decision maker for operational decision-making and therefore are not disclosed in the accompanying table.

The Company measures the profitability of its business segments with the allocation of Corporate revenues and expenses and without taking into account amortization, depreciation, interest expense and income taxes. The Company refers to this financial performance measure as segment EBITDA (earnings before interest, taxes, depreciation and amortization). The Company's financial measure of segment EBITDA meets the definition of a Non-GAAP financial measure and is not a recognized term under U.S. GAAP, nor is it an alternative to the U.S. GAAP financial measures presented in this Form 10-K. The Non-GAAP financial measure in this Form 10-K should be used in addition to, but not as a substitute for, the U.S. GAAP financial measures presented elsewhere in this Form 10-K. The Company believes that this Non-GAAP financial measure provides useful information to management, analysts and investors regarding financial and business trends relating to the Company's results of operations and financial condition. The variability of the Company's segment EBITDA is significantly affected by segment net revenues because a large portion of the Company's operating expenses are fixed. The Company's industry peers may also provide similar supplemental Non-GAAP financial measures, although they may not use the same or comparable terminology and may not make identical adjustments. 

The following table presents the Company's business segment results:

	For the Years Ended December 31,
	2012			2011			2010
				As Restated			As Restated
Segment Net Revenue
Payment Protection
Service and administrative fees	$	70,365		$	76,244		$	34,568
Ceding commission	34,825			29,495			28,767
Net investment income	3,068			3,368			4,073
Net realized investment gains (losses)	3			4,193			650
Other income	269			170			230
Net earned premium	127,625			115,503			111,805
Net losses and loss adjustment expenses	(40,219		)	(37,949		)	(36,035		)
Member benefit claims	(4,642		)	(4,409		)	(466		)
Commissions	(128,741		)	(126,918		)	(92,646		)
Total Payment Protection Net Revenue	62,553			59,697			50,946
BPO	18,424			15,584			17,069
Brokerage
Brokerage commissions and fees	35,306			34,396			24,620
Service and administrative fees	1,761			2,636			4,617
Total Brokerage	37,067			37,032			29,237
Total segment net revenue	118,044			112,313			97,252
Operating Expenses
Payment Protection	36,420			33,514			25,126
BPO	14,227			11,598			10,002
Brokerage (1)	28,355			29,289			23,529
Corporate	—			1,763			2,130
Total operating expenses	79,002			76,164			60,787
EBITDA
Payment Protection	26,133			26,183			25,820
BPO	4,197			3,986			7,067
Brokerage (1)	8,712			7,743			5,708
Corporate	—			(1,763		)	(2,130		)
Total EBITDA	39,042			36,149			36,465
Depreciation and Amortization
Payment Protection	3,590			4,205			2,352
BPO	2,290			1,124			598
Brokerage	3,006			2,700			1,678
Total depreciation and amortization	8,886			8,029			4,628
Interest Expense
Payment Protection	4,146			4,649			7,197
BPO	1,035			419			433
Brokerage	1,443			2,573			834
Total interest expense	6,624			7,641			8,464
Income before income taxes and non-controlling interests

	For the Years Ended December 31,
	2012		2011			2010
			As Restated			As Restated
Payment Protection	18,397		17,329			16,271
BPO	872		2,443			6,036
Brokerage (1)	4,263		2,470			3,196
Corporate	—		(1,763		)	(2,130		)
Total income before income taxes and non-controlling interests	23,532		20,479			23,373
Income taxes	8,295		7,140			8,159
Less: net income (loss) attributable to non-controlling interests	72		(170		)	20
Net income	$	15,165	$	13,509		$	15,194

The following table reconciles segment information to the Company's Consolidated Statements of Income and provides a summary of other key financial information for each segment:

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Years Ended December 31,
	2012		2011			2010
			As Restated			As Restated
Segment Net Revenue
Payment Protection	$	62,553	$	59,697		$	50,946
BPO	18,424		15,584			17,069
Brokerage	37,067		37,032			29,237
Segment net revenues	118,044		112,313			97,252
Net losses and loss adjustment expenses	40,219		37,949			36,035
Member benefit claims	4,642		4,409			466
Commissions	128,741		126,918			92,646
Total segment revenue	291,646		281,589			226,399
Operating Expenses
Payment Protection	36,420		33,514			25,126
BPO	14,227		11,598			10,002
Brokerage (1)	28,355		29,289			23,529
Corporate	—		1,763			2,130
Total operating expenses	79,002		76,164			60,787
Net losses and loss adjustment expenses	40,219		37,949			36,035
Member benefit claims	4,642		4,409			466
Commissions	128,741		126,918			92,646
Total operating expenses before depreciation, amortization and interest expense	252,604		245,440			189,934
EBITDA
Payment Protection	26,133		26,183			25,820
BPO	4,197		3,986			7,067
Brokerage (1)	8,712		7,743			5,708
Corporate	—		(1,763		)	(2,130		)
Total EBITDA	39,042		36,149			36,465
Depreciation and amortization
Payment Protection	3,590		4,205			2,352
BPO	2,290		1,124			598

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Years Ended December 31,
	2012		2011			2010
			As Restated			As Restated
Brokerage	3,006		2,700			1,678
Total depreciation and amortization	8,886		8,029			4,628
Interest Expense
Payment Protection	4,146		4,649			7,197
BPO	1,035		419			433
Brokerage	1,443		2,573			834
Total interest expense	6,624		7,641			8,464
Income (loss) before income taxes and non-controlling interests
Payment Protection	18,397		17,329			16,271
BPO	872		2,443			6,036
Brokerage (1)	4,263		2,470			3,196
Corporate	—		(1,763		)	(2,130	)
Total income before income taxes and non-controlling interests	23,532		20,479			23,373
Income taxes	8,295		7,140			8,159
Less: net income (loss) attributable to non-controlling interests	72		(170		)	20
Net income	$	15,165	$	13,509		15,194

⁽¹⁾ - Includes loss on sale of subsidiary of $477 for the year ended December 31, 2011.

The following table reconciles the restated segment information to the Company's Consolidated Statements of Income and provides a summary of other key financial information for each segment, as restated, for the quarters ending March 31, 2012, June 30, 2012 and September 30, 2012 and for the quarters ending March 31, June 30, September 30, and December 31, 2011 and 2010, respectively.

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended							For the Three Months Ended
	March 31, 2012							June 30, 2012
	As Previously Reported		Adjustment			As Restated		As Previously Reported		Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	13,175	$	(81	)	$	13,094	$	15,007	$	(96	)	$	14,911
BPO	4,205		—			4,205		4,409		—			4,409
Brokerage	10,023		—			10,023		9,782		—			9,782
Segment net revenues	27,403		(81		)	27,322		29,198		(96		)	29,102
Net losses and loss adjustment expenses	11,266		—			11,266		9,576		—			9,576
Member benefit claims	—		1,303			1,303		—		1,098			1,098
Commissions	20,039		11,949			31,988		19,892		11,390			31,282
Total segment revenue	58,708		13,171			71,879		58,666		12,392			71,058
Operating Expenses
Payment Protection	7,913		—			7,913		8,729		—			8,729
BPO	3,133		—			3,133		3,351		—			3,351
Brokerage	7,085		—			7,085		7,224		—			7,224
Total operating expenses	18,131		—			18,131		19,304		—			19,304
Net losses and loss adjustment expenses	11,266		—			11,266		9,576		—			9,576
Member benefit claims	—		1,303			1,303		—		1,098			1,098
Commissions	20,039		11,949			31,988		19,892		11,390			31,282
Total operating expenses before depreciation, amortization and interest expense	49,436		13,252			62,688		48,772		12,488			61,260
EBITDA
Payment Protection	5,262		(81		)	5,181		6,278		(96		)	6,182
BPO	1,072		—			1,072		1,058		—			1,058
Brokerage	2,938		—			2,938		2,558		—			2,558
Total EBITDA	9,272		(81		)	9,191		9,894		(96		)	9,798
Depreciation and amortization
Payment Protection	849		—			849		865		—			865
BPO	503		—			503		498		—			498
Brokerage	868		—			868		778		—			778
Total depreciation and amortization	2,220		—			2,220		2,141		—			2,141
Interest Expense
Payment Protection	1,012		—			1,012		971		—			971
BPO	267		—			267		259		—			259
Brokerage	373		—			373		360		—			360
Total interest expense	1,652		—			1,652		1,590		—			1,590

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended						For the Three Months Ended
	March 31, 2012						June 30, 2012
	As Previously Reported		Adjustment			As Restated	As Previously Reported		Adjustment			As Restated
Income (loss) before income taxes and non-controlling interests
Payment Protection	3,401		(81		)	3,320	4,442		(96		)	4,346
BPO	302		—			302	301		—			301
Brokerage	1,697		—			1,697	1,420		—			1,420
Corporate	—		—			—	—		—			—
Total income before income taxes and non-controlling interests	5,400		(81		)	5,319	6,163		(96		)	6,067
Income taxes	1,919		(32		)	1,887	2,146		(38		)	2,108
Less: net income attributable to non-controlling interests	18		—			18	15		—			15
Net income	$	3,463	$	(49	)	3,414	$	4,002	$	(58	)	$	3,944

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended
	September 30, 2012
	As Previously Reported		Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	17,494	$	(144	)	$	17,350
BPO	4,951		—			4,951
Brokerage	8,839		—			8,839
Segment net revenues	31,284		(144		)	31,140
Net losses and loss adjustment expenses	11,430		—			11,430
Member benefit claims	—		1,157			1,157
Commissions	21,548		11,829			33,377
Total segment revenue	64,262		12,842			77,104
Operating Expenses
Payment Protection	9,563		—			9,563
BPO	3,836		—			3,836
Brokerage	7,268		—			7,268
Total operating expenses	20,667		—			20,667
Net losses and loss adjustment expenses	11,430		—			11,430
Member benefit claims	—		1,157			1,157
Commissions	21,548		11,829			33,377
Total operating expenses before depreciation, amortization and interest expense	53,645		12,986			66,631
EBITDA
Payment Protection	7,931		(144		)	7,787
BPO	1,115		—			1,115
Brokerage	1,571		—			1,571
Total EBITDA	10,617		(144		)	10,473
Depreciation and amortization
Payment Protection	863		—			863
BPO	494		—			494
Brokerage	641		—			641

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended
	September 30, 2012
	As Previously Reported		Adjustment			As Restated
Corporate	—		—			—
Total depreciation and amortization	1,998		—			1,998
Interest Expense
Payment Protection	1,359		—			1,359
BPO	294		—			294
Brokerage	372		—			372
Total interest expense	2,025		—			2,025
Income (loss) before income taxes and non-controlling interests
Payment Protection	5,709		(144		)	5,565
BPO	327		—			327
Brokerage	558		—			558
Total income before income taxes and non-controlling interests	6,594		(144		)	6,450
Income taxes	2,455		(58		)	2,397
Less: net income attributable to non-controlling interests	29		—			29
Net income	$	4,110	$	(86	)	4,024

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended							For the Three Months Ended
	March 31, 2011							June 30, 2011
	As Previously Reported		Adjustment			As Restated		As Previously Reported		Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	14,351	$	(180	)	$	14,171	$	13,750	$	(392	)	$	13,358
BPO	3,564		—			3,564		3,691		—			3,691
Brokerage	8,891		—			8,891		9,836		—			9,836
Segment net revenues	26,806		(180		)	26,626		27,277		(392		)	26,885
Net losses and loss adjustment expenses	9,373		—			9,373		9,251		—			9,251
Member benefit claims	—		867			867		—		1,309			1,309
Commissions	18,517		11,389			29,906		17,323		11,404			28,727
Total segment revenue	54,696		12,076			66,772		53,851		12,321			66,172
Operating Expenses
Payment Protection	8,768		—			8,768		8,644		—			8,644
BPO	2,619		—			2,619		2,828		—			2,828
Brokerage	6,819		—			6,819		7,527		—			7,527
Corporate	—		—			—		1,727		—			1,727
Total operating expenses	18,206		—			18,206		20,726		—			20,726
Net losses and loss adjustment expenses	9,373		—			9,373		9,251		—			9,251
Member benefit claims	—		867			867		—		1,309			1,309
Commissions	18,517		11,389			29,906		17,323		11,404			28,727
Total operating expenses before depreciation, amortization and interest expense	46,096		12,256			58,352		47,300		12,713			60,013
EBITDA
Payment Protection	5,583		(180		)	5,403		5,106		(392		)	4,714

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended								For the Three Months Ended
	March 31, 2011								June 30, 2011
	As Previously Reported			Adjustment			As Restated		As Previously Reported			Adjustment			As Restated
BPO	945			—			945		863			—			863
Brokerage	2,072			—			2,072		2,309			—			2,309
Corporate	—			—			—		(1,727		)	—			(1,727		)
Total EBITDA	8,600			(180		)	8,420		6,551			(392		)	6,159
Depreciation and amortization
Payment Protection	953			—			953		1,324			—			1,324
BPO	240			—			240		277			—			277
Brokerage	442			—			442		591			—			591
Total depreciation and amortization	1,635			—			1,635		2,192			—			2,192
Interest Expense
Payment Protection	1,526			—			1,526		1,043			—			1,043
BPO	63			—			63		99			—			99
Brokerage	442			—			442		783			—			783
Total interest expense	2,031			—			2,031		1,925			—			1,925
Income (loss) before income taxes and non-controlling interests
Payment Protection	3,104			(180		)	2,924		2,739			(392		)	2,347
BPO	642			—			642		487			—			487
Brokerage	1,188			—			1,188		935			—			935
Corporate	—			—			—		(1,727		)	—			(1,727		)
Total income before income taxes and non-controlling interests	4,934			(180		)	4,754		2,434			(392		)	2,042
Income taxes	1,681			(72		)	1,609		907			(157		)	750
Less: net (loss) income attributable to non-controlling interests	(174		)	—			(174	)	2			—			2
Net income	$	3,427		$	(108	)	3,319		$	1,525		$	(235	)	$	1,290

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended							For the Three Months Ended
	September 30, 2011							December 31, 2011
	As Previously Reported		Adjustment			As Restated		As Previously Reported		Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	15,770	$	(125	)	$	15,645	$	16,658	$	(135	)	$	16,523
BPO	3,833		—			3,833		4,496		—			4,496
Brokerage	9,208		—			9,208		9,097		—			9,097
Corporate	—		—			—		—		—			—
Segment net revenues	28,811		(125		)	28,686		30,251		(135		)	30,116
Net losses and loss adjustment expenses	9,714		—			9,714		9,611		—			9,611
Member benefit claims	—		945			945		—		1,288			1,288
Commissions	17,926		16,011			33,937		20,465		13,883			34,348
Total segment revenue	56,451		16,831			73,282		60,327		15,036			75,363
Operating Expenses
Payment Protection	8,445		—			8,445		7,657		—			7,657
BPO	2,717		—			2,717		3,434		—			3,434
Brokerage (1)	7,491		—			7,491		7,452		—			7,452
Corporate	36		—			36		—		—			—

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended								For the Three Months Ended
	September 30, 2011								December 31, 2011
	As Previously Reported			Adjustment			As Restated		As Previously Reported		Adjustment			As Restated
Total operating expenses	18,689			—			18,689		18,543		—			18,543
Net losses and loss adjustment expenses	9,714			—			9,714		9,611		—			9,611
Member benefit claims	—			945			945		—		1,288			1,288
Commissions	17,926			16,011			33,937		20,465		13,883			34,348
Total operating expenses before depreciation, amortization and interest expense	46,329			16,956			63,285		48,619		15,171			63,790
EBITDA
Payment Protection	7,325			(125		)	7,200		9,001		(135		)	8,866
BPO	1,116			—			1,116		1,062		—			1,062
Brokerage (1)	1,717			—			1,717		1,645		—			1,645
Corporate	(36		)	—			(36	)	—		—			—
Total EBITDA	10,122			(125		)	9,997		11,708		(135		)	11,573
Depreciation and amortization
Payment Protection	927			—			927		1,001		—			1,001
BPO	307			—			307		300		—			300
Brokerage	650			—			650		1,017		—			1,017
Corporate	—			—			—		—		—			—
Total depreciation and amortization	1,884			—			1,884		2,318		—			2,318
Interest Expense
Payment Protection	1,053			—			1,053		1,027		—			1,027
BPO	96			—			96		161		—			161
Brokerage	757			—			757		591		—			591
Total interest expense	1,906			—			1,906		1,779		—			1,779
Income (loss) before income taxes and non-controlling interests
Payment Protection	5,345			(125		)	5,220		6,973		(135		)	6,838
BPO	713			—			713		601		—			601
Brokerage (1)	310			—			310		37		—			37
Corporate	(36		)	—			(36	)	—		—			—
Total income before income taxes and non-controlling interests	6,332			(125		)	6,207		7,611		(135		)	7,476
Income taxes	2,259			(50		)	2,209		2,626		(54		)	2,572
Less: net income attributable to non-controlling interests	1			—			1		1		—			1
Net income	$	4,072		$	(75	)	3,997		$	4,984	$	(81	)	$	4,903
(1) - Includes loss on sale of subsidiary of $477 for the three months ended September 30, 2011.

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended									For the Three Months Ended
	March 31, 2010									June 30, 2010
	As Previously Reported			Adjustment			As Restated			As Previously Reported			Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	9,903		$	—		$	9,903		$	12,210		$	—		$	12,210
BPO	4,563			—			4,563			4,327			—			4,327
Brokerage	8,261			—			8,261			7,680			—			7,680
Segment net revenues	22,727			—			22,727			24,217			—			24,217
Net losses and loss adjustment expenses	8,777			—			8,777			7,316			—			7,316
Member benefit claims	—			—			—			—			(23		)	(23		)
Commissions	19,349			—			19,349			17,850			3,105			20,955
Total segment revenue	50,853			—			50,853			49,383			3,082			52,465
Operating Expenses
Payment Protection	5,094			656			5,750			6,191			167			6,358
BPO	2,774			—			2,774			2,635			—			2,635
Brokerage	6,119			—			6,119			5,785			—			5,785
Corporate	230			—			230			612			—			612
Total operating expenses	14,217			656			14,873			15,223			167			15,390
Net losses and loss adjustment expenses	8,777			—			8,777			7,316			—			7,316
Member benefit claims	—			—			—			—			(23		)	(23		)
Commissions	19,349			—			19,349			17,850			3,105			20,955
Total operating expenses before depreciation, amortization and interest expense	42,343			656			42,999			40,389			3,249			43,638
EBITDA
Payment Protection	4,809			(656		)	4,153			6,019			(167		)	5,852
BPO	1,789			—			1,789			1,692			—			1,692
Brokerage	2,142			—			2,142			1,895			—			1,895
Corporate	(230		)	—			(230		)	(612		)	—			(612		)
Total EBITDA	8,510			(656		)	7,854			8,994			(167		)	8,827
Depreciation and amortization
Payment Protection	470			—			470			585			—			585
BPO	174			—			174			80			—			80
Brokerage	410			—			410			398			—			398
Total depreciation and amortization	1,054			—			1,054			1,063			—			1,063
Interest Expense
Payment Protection	1,661			—			1,661			1,704			—			1,704
BPO	106			—			106			92			—			92
Brokerage	124			—			124			189			—			189
Total interest expense	1,891			—			1,891			1,985			—			1,985
Income (loss) before income taxes and non-controlling interests
Payment Protection	2,678			(656		)	2,022			3,730			(167		)	3,563
BPO	1,509			—			1,509			1,520			—			1,520
Brokerage	1,608			—			1,608			1,308			—			1,308
Corporate	(230		)	—			(230		)	(612		)	—			(612		)
Total income before income taxes and non-controlling interests	5,565			(656		)	4,909			5,946			(167		)	5,779
Income taxes	2,076			(230		)	1,846			2,220			(58		)	2,162
Less: net income (loss) attributable to non-controlling interests	15			—			15			(46		)	—			(46		)

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended						For the Three Months Ended
	March 31, 2010						June 30, 2010
	As Previously Reported		Adjustment			As Restated	As Previously Reported		Adjustment			As Restated
Net income	$	3,474	$	(426	)	3,048	$	3,772	$	(109	)	$	3,663

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended									For the Three Months Ended
	September 30, 2010									December 31, 2010
	As Previously Reported			Adjustment			As Restated			As Previously Reported			Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	14,641		$	—		$	14,641		$	14,192		$	—		$	14,192
BPO	4,715			—			4,715			3,464			—			3,464
Brokerage	7,158			—			7,158			6,138			—			6,138
Segment net revenues	26,514			—			26,514			23,794			—			23,794
Net losses and loss adjustment expenses	10,993			—			10,993			8,949			—			8,949
Member benefit claims	—			211			211			—			278			278
Commissions	16,432			8,527			24,959			17,372			10,011			27,383
Total segment revenue	53,939			8,738			62,677			50,115			10,289			60,404
Operating Expenses
Payment Protection	6,435			125			6,560			5,853			605			6,458
BPO	2,588			—			2,588			2,005			—			2,005
Brokerage	5,783			—			5,783			5,842			—			5,842
Corporate	1,220			—			1,220			68			—			68
Total operating expenses	16,026			125			16,151			13,768			605			14,373
Net losses and loss adjustment expenses	10,993			—			10,993			8,949			—			8,949
Member benefit claims	—			211			211			—			278			278
Commissions	16,432			8,527			24,959			17,372			10,011			27,383
Total operating expenses before depreciation, amortization and interest expense	43,451			8,863			52,314			40,089			10,894			50,983
EBITDA
Payment Protection	8,206			(125		)	8,081			8,339			(605		)	7,734
BPO	2,127			—			2,127			1,459			—			1,459
Brokerage	1,375			—			1,375			296			—			296
Corporate	(1,220		)	—			(1,220		)	(68		)	—			(68		)
Total EBITDA	10,488			(125		)	10,363			10,026			(605		)	9,421
Depreciation and amortization
Payment Protection	327			—			327			970			—			970
BPO	457			—			457			(113		)	—			(113		)
Brokerage	435			—			435			435			—			435
Total depreciation and amortization	1,219			—			1,219			1,292			—			1,292
Interest Expense
Payment Protection	1,873			—			1,873			1,959			—			1,959
BPO	126			—			126			109			—			109
Brokerage	247			—			247			274			—			274
Total interest expense	2,246			—			2,246			2,342			—			2,342
Income (loss) before income taxes and non-controlling interests
Payment Protection	6,006			(125		)	5,881			5,410			(605		)	4,805

Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended								For the Three Months Ended
	September 30, 2010								December 31, 2010
	As Previously Reported			Adjustment			As Restated		As Previously Reported			Adjustment			As Restated
BPO	1,544			—			1,544		1,463			—			1,463
Brokerage	693			—			693		(413		)	—			(413		)
Corporate	(1,220		)	—			(1,220	)	(68		)	—			(68		)
Total income before income taxes and non-controlling interests	7,023			(125		)	6,898		6,392			(605		)	5,787
Income taxes	2,576			(44		)	2,532		1,831			(212		)	1,619
Less: net income attributable to non-controlling interests	—			—			—		51			—			51
Net income	$	4,447		$	(81	)	4,366		$	4,510		$	(393	)	$	4,117