Business Acquisitions (Tables)

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

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

The following table presents the allocation of the purchase price recorded for the 2013 acquisition of RICC and the 2012 acquisitions of ProtectCELL and 4Warranty, including the effects of the final valuation adjustments recorded in 2013 for the 2012 acquisitions, as discussed above.

	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	357			2,312			—
Reinsurance receivables	—			—			200
Property and equipment, net	61			628			—
Other intangible assets, net	1,870			18,815			375
Other assets	—			1,470			10
Liabilities:
Unpaid claims	—			(176		)	(200		)
Accrued expenses, accounts payable and other liabilities	(310		)	(2,644		)	(9		)
Deferred revenue	(1,260		)	(30,000		)	—
Income taxes payable	(273		)	—			—
Deferred income taxes, net	(259		)	—			—
Net assets acquired	961			4,786			4,795
Non-controlling interest	—			(4,745		)	—
Purchase consideration (1) (2)	3,625			20,000			4,795
Goodwill	$	2,664		$	19,959		$	—

⁽¹⁾ - The purchase consideration for the 4Warranty acquisition includes $0.3 million of contingent consideration and $0.3 million of 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.

⁽²⁾ - The purchase consideration of $20.0 million for the ProtectCELL acquisition represents the 62.4% ownership interest acquired in the transaction, comprised of 62,400 common units and 20,000 preferred units, valued at $7.9 million and $12.1 million respectively.

Business Acquisition, Purchase Price Allocation, Goodwill, Expected Tax Deductible Amount, Description

Tax Deductible Goodwill Associated with Acquisitions

The following table presents goodwill attributable to acquisitions that is expected to be tax deductible by year of acquisition:

	Year of the Acquisition
	2013		2012		2011
Total	$	—	$	—	$	4,069