Business Acquisitions and Dispositions (Tables)

3 Months Ended

Mar. 31, 2013

Business Combinations [Abstract]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table presents the allocation of purchase price recorded for the 2013 acquisition of RICC and the 2012 acquisitions of ProtectCELL and 4Warranty.  The ProtectCELL and 4Warranty determinations are preliminary, mainly due to ongoing studies being conducted by external valuation experts to assist the Company in its determination of the fair values of intangible assets, deferred revenues, non-controlling interest and goodwill, and the related impact on deferred taxes, whereas all other amounts are considered final. The ProtectCELL value of deferred acquisition costs as of the acquisition date has been reclassified to deferred revenue to present our preliminary estimate of the fair value of our ongoing performance obligation at the time of acquisition as reflected in the Consolidated Balance Sheet as of December 31, 2012.

	2012						2013
	Acquisitions						Acquisition
	4Warranty			ProtectCELL			RICC
Assets:
Cash and cash equivalents	$	703		$	350		$	1,893
Restricted cash	72			7,438			—
Investments	—			—			2,488
Short-term investments	—			252			—
Accrued investment income	—			—			38
Notes receivable, net	—			6,341			—
Other receivables	199			2,312			—
Reinsurance receivables	—			—			200
Property and equipment, net	61			674			—
Other intangible assets, net	1,900			27,815			375
Other assets	—			1,470			10
Liabilities:
Unpaid claims	—			(176		)	(200		)
Accrued expenses, accounts payable and other liabilities	(221		)	(2,644		)	(9		)
Deferred revenue	(1,260		)	(25,564		)	—
Income taxes payable	(296		)	—			—
Deferred income taxes, net	(266		)	—			—
Net assets acquired	892			18,268			4,795
Non-controlling interest	—			(10,000		)	—
Purchase consideration (1)	3,616			20,000			4,795
Goodwill	$	2,724		$	11,732		$	—

⁽¹⁾ - The purchase consideration for the 4Warranty acquisition includes $0.3 million of contingent consideration and $0.5 million of working capital and hold back reserves, which estimates are unchanged in the current period and are expected to be paid out based on the agreed terms of the Stock Purchase Agreement.