10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 10-Q/A

(Amendment No. 1) 

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2012

OR

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the transition period from _____________ to ______________

COMMISSION FILE NUMBER 001-34867

UNITEK GLOBAL SERVICES, INC.

(Exact Name of Registrant as Specified in Its Charter)

Delaware	75-2233445
(State or Other Jurisdiction of Incorporation)	(I.R.S. Employer Identification No.)

1777 Sentry Parkway West, Gwynedd Hall, Suite 302

Blue Bell, Pennsylvania 19422

(Address of Principal Executive Offices)

(267) 464-1700

(Registrant’s Telephone Number, Including Area Code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ¨	Accelerated filer x
Non-accelerated filer ¨ (Do not check if a smaller reporting company)	Smaller reporting company ¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ¨ No x

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date:

On August 6, 2012, 18,668,200 shares of the registrant’s common stock, $0.00002 par value per share, were outstanding.

EXPLANATORY NOTE

The sole purpose of this Amendment No. 1 to UniTek Global Services, Inc.’s Quarterly Report on Form 10-Q (the “Form 10-Q”) for the quarterly period ended June 30, 2012, as filed with the Securities and Exchange Commission on August 8, 2012, is to furnish Exhibit 101 to the Form 10-Q in accordance with Rule 405 of Regulation S-T. Exhibit 101 provides the financial statements and related notes from the Form 10-Q formatted in XBRL (eXtensible Business Reporting Language).

This Amendment No. 1 speaks as of the original filing date of the Form 10–Q, does not reflect events that may have occurred after the filing of the Form 10-Q and does not modify or update disclosures made in the original Form 10-Q.

Pursuant to Rule 406T of Regulation S-T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

Item 6. Exhibits

(a) Exhibits

*31.1	Certification of the Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
*31.2	Certification of the Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
*32.1	Certification of our Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
**101.INS	XBRL Instance Document
**101.SCH	XBRL Taxonomy Extension Schema
**101.CAL	XBRL Taxonomy Extension Calculation Linkbase
**101.LAB	XBRL Taxonomy Extension Label Linkbase
**101.PRE	XBRL Taxonomy Extension Presentation Linkbase
**101.DEF	XBRL Taxonomy Extension Definition Linkbase

* Incorporated by reference to the Registrant’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2012 (File No. 001-34867), as filed with the Securities and Exchange Commission on August 8, 2012.

** Furnished herewith.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	UNITEK GLOBAL SERVICES, INC.
Date: August 24, 2012	By:	/s/ Ronald J. Lejman
		Ronald J. Lejman
		Chief Financial Officer and Treasurer
		(Principal Financial Officer)

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Business Combinations - Acquisition of Pinnacle - Amortizable Intangible Assets Acquired (Detail) (Pinnacle, USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2012	Apr. 03, 2011
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated fair value		$ 28,686
Weighted-average amortization period	9 years 8 months 12 days
Customer relationships and backlog
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated fair value		23,530
Weighted-average amortization period	10 years 6 months
Non-compete agreements
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated fair value		388
Weighted-average amortization period	2 years
Technology and Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated fair value		$ 4,768
Weighted-average amortization period	6 years 6 months

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Future Maturities of Long-Term Debt (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012
Long Term Debt Maturities Repayments Of Principal [Line Items]
2012	$ 900
2013	1,200
2014	1,200
2015	1,200
2016	29,310
Thereafter	113,300
Total	$ 147,110

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Goodwill and Intangible Assets - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011	Dec. 31, 2011
Finite-Lived Intangible Assets [Line Items]
Accumulated impairment losses	$ 32.4		$ 32.4		$ 32.4
Amortization expense	$ 2.6	$ 3.3	$ 5.1	$ 6.1

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Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) (Fair Value, Measurements, Recurring, USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Assets
Cash and cash equivalents		$ 95
Deferred compensation plan assets	716	551
Total	716	646
Liabilities
Contingent consideration	84	26,958
Interest rate swap	112	133
Total	196	27,091
Quoted Prices in Active Markets (Level 1)
Assets
Cash and cash equivalents		95
Deferred compensation plan assets	716	551
Total	716	646
Significant Other Observable Inputs (Level 2)
Liabilities
Interest rate swap	112	133
Total	112	133
Significant Unobservable Inputs (Level 3)
Liabilities
Contingent consideration	84	26,958
Total	$ 84	$ 26,958

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Concentration of Credit Risk - Additional Information (Detail) (USD $) In Thousands, unless otherwise specified	6 Months Ended	12 Months Ended
	Jun. 30, 2012 Customer	Dec. 31, 2011 Customer
Concentration Risk [Line Items]
Accounts receivable and unbilled revenue	104,748	91,533
Credit Concentration Risk
Concentration Risk [Line Items]
Account receivable concentration, number of major customers	5	5
Credit Concentration Risk | Accounts Receivable
Concentration Risk [Line Items]
Accounts receivable and unbilled revenue	58,100	47,600
Concentration risk percentage	55.00%	52.00%

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Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2012

Selected Segment Financial Information

The following table presents selected segment financial information for the three months ended June 30, 2012:

	Three Months Ended
	June 30, 2012									July 2, 2011
	Fulfillment			Engineering & Construction			Total			Fulfillment		Engineering & Construction			Total
Revenues	$	72,011		$	43,522		$	115,533		$	68,845	$	37,114		$	105,959
Cost of revenues		57,662			36,644			94,306			52,513		31,844			84,357
Gross profit		14,349			6,878			21,227			16,332		5,270			21,602
Selling, general and administrative expenses		5,661			4,610			10,271			7,266		5,812			13,078
Change in fair value of contingent consideration		(400	)		—			(400	)		—		—			—
Restructuring charges		497			300			797			—		—			—
Depreciation and amortization		5,002			2,331			7,333			4,808		2,309			7,117
Operating income (loss)	$	3,589		$	(363	)	$	3,226		$	4,258	$	(2,851	)	$	1,407
Interest expense								3,662								3,486
Loss on extinguishment of debt								—								3,466
Other income, net								(909	)							(112	)
Income (loss) from continuing operations before income taxes							$	473							$	(5,433	)

The following table presents selected segment financial information for the six months ended June 30, 2012:

	Six Months Ended
	June 30, 2012									July 2, 2011
	Fulfillment			Engineering & Construction			Total			Fulfillment		Engineering & Construction			Total
Revenues	$	141,951		$	81,809		$	223,760		$	132,784	$	64,258		$	197,042
Cost of revenues		114,828			69,741			184,569			103,716		57,190			160,906
Gross profit		27,123			12,068			39,191			29,068		7,068			36,136
Selling, general and administrative expenses		13,170			10,160			23,330			14,410		9,539			23,949
Change in fair value of contingent consideration		(400	)		(324	)		(724	)		—		—			—
Restructuring charges		3,268			1,817			5,085			—		—			—
Depreciation and amortization		9,719			4,571			14,290			10,041		3,406			13,447
Operating income (loss)	$	1,366		$	(4,156	)	$	(2,790	)	$	4,617	$	(5,877	)	$	(1,260	)
Interest expense								6,684								7,959
Loss on extinguishment of debt								—								3,466
Other income, net								(1,138	)							(141	)
Loss from continuing operations before income taxes							$	(8,336	)						$	(12,544	)

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Activity in Liabilities Classified within Level Three of Valuation Hierarchy (Detail) (Contingent Consideration, USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2012
Contingent Consideration
Beginning Balance	$ 26,958
Acquisitions	484
Changes in fair value	(724)
Ending Balance	84
Payments
Contingent Consideration
Settlements	(19,541)
Reclassifications To Additional Paid In Capital [Member]
Contingent Consideration
Settlements	$ (7,093)

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Accounts Receivable and Unbilled Revenue, Net of Allowances (Tables)

6 Months Ended

Jun. 30, 2012

Accounts Receivable and Unbilled Revenue Net of Allowances

The following table presents the components of accounts receivable and unbilled revenue, net of allowances:

	June 30,			December 31,
	2012			2011
Accounts receivable	$	68,694		$	60,864
Unbilled revenue		39,711			34,280
		108,405			95,144
Allowance for doubtful accounts		(3,657	)		(3,611	)
Total	$	104,748		$	91,533

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Estimated Amortization Expense (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Finite-Lived Intangible Assets [Line Items]
Six months ending December 31, 2012	$ 4,698
2013	4,413
2014	3,518
2015	3,370
2016	2,665
Thereafter	11,329
Amortizable intangible assets, net	$ 29,993	$ 34,418

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Business Combinations - 2012 Cable Acquisitions - Calculation of Preliminary Purchase Prices (Detail) (USD $) In Thousands, unless otherwise specified	Mar. 02, 2012 Cableview	Jan. 03, 2012 Streamline
Business Acquisition [Line Items]
Cash	$ 2,400	$ 458
Fair value of contingent consideration	484
Total purchase price	$ 2,884	$ 458

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Business Combinations Acquisition of Pinnacle - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended		3 Months Ended				1 Months Ended			1 Months Ended				1 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012 Pinnacle	Jul. 02, 2011 Pinnacle	Jun. 30, 2012 Pinnacle	Apr. 03, 2011 Pinnacle	Jun. 30, 2012 Pinnacle Earn Out Payment	Mar. 31, 2012 Pinnacle Earn Out Payment	Mar. 30, 2012 Pinnacle Earn Out Payment	Dec. 31, 2011 Pinnacle Earn Out Payment	Apr. 30, 2011 Pinnacle Scenario Original Contractual Terms	Apr. 03, 2011 Pinnacle Scenario Original Contractual Terms	Apr. 03, 2011 Pinnacle Scenario Original Contractual Terms Maximum	Apr. 30, 2011 Pinnacle Scenario Original Contractual Terms At Closing	Apr. 30, 2011 Pinnacle Scenario Original Contractual Terms Held in Escrow	Apr. 03, 2011 Pinnacle Scenario Original Contractual Terms Earn Out Payment	Apr. 03, 2011 Pinnacle Scenario Original Contractual Terms Earn Out Payment Maximum Installment	Apr. 30, 2011 Pinnacle Scenario Amended Contractual Terms Earn Out Payment Maximum
Business Acquisition [Line Items]
Business acquisition, aggregate purchase price								$ 47,000,000							$ 50,700,000
Business acquisition, aggregate purchase price														20,700,000
Business acquisition, fair value of contingent consideration								25,800,000							30,000,000
Business acquisition, cash								12,700,000	19,500,000			2,400,000		12,700,000
Business acquisition, shares								8,500,000						8,000,000
Number of trading days used to determine weighted average of the closing prices									20 days					20 days
Common stock, closing price per share								$ 9.14		$ 3.65	$ 3.37			$ 8.65
Business acquisition, common stock issued									2,105,000				924,856			578,037	346,819			3,029,856
Number of earnout payments																			3
Earnout payments payable in cash																		60.00%
Earnout payments payable in shares																		40.00%
Business acquisition, payments									27,200,000
Business acquisition, equity issued									7,700,000
Business acquisition, revenue contributed by acquiree					15,200,000	6,400,000	29,000,000
Business acquisition, operating income contributed by acquiree	3,226,000	1,407,000	(2,790,000)	(1,260,000)	2,900,000	400,000	5,400,000
Acquisition related costs from Pinnacle						100,000
Goodwill from acquisition, none tax-deductible								$ 16,817,000

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Long-Term Debt (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Debt Instrument [Line Items]
Long term Loan	$ 143,850	$ 112,217
Less current portion	1,500	1,000
Long-term debt, net of current portion	142,350	111,217
Revolving Loan
Debt Instrument [Line Items]
Long term Loan	28,110	15,663
Term Loan
Debt Instrument [Line Items]
Long term Loan	$ 115,740	$ 96,554

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Related-Party Transactions - Additional Information (Detail) (HM Capital, USD $) In Millions, unless otherwise specified	Jun. 30, 2012	Nov. 16, 2010
HM Capital
Related Party Transaction [Line Items]
Agreed termination fee for Monitoring and Oversight Agreement		$ 4.3
Number of trading days used to determine average share price	20 days

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Changes in Carrying Amount of Goodwill (Detail) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2012
Goodwill [Line Items]
Beginning Balance	$ 163,797
Goodwill associated with acquisitions	2,257
Other adjustments	(1)
Ending balance	166,053
Fulfillment
Goodwill [Line Items]
Beginning Balance	105,308
Goodwill associated with acquisitions	2,257
Other adjustments	(1)
Ending balance	107,564
Engineering and Construction
Goodwill [Line Items]
Beginning Balance	58,489
Goodwill associated with acquisitions
Other adjustments
Ending balance	$ 58,489

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Business Combinations

6 Months Ended

Jun. 30, 2012

Business Combinations

4. Business Combinations

Acquisition of Pinnacle

Effective April 3, 2011, UniTek completed the acquisition of Pinnacle Wireless, Inc. (“Pinnacle”) pursuant to an Asset Purchase Agreement dated as of March 30, 2011, as amended on March 28, 2012 (the “Asset Purchase Agreement”). Pinnacle specializes in large-scale communications projects for transportation, public safety, entertainment, hospitality and enterprise-grade commercial real estate, which has expanded the Company’s presence in the two-way radio and wireless communications systems integration markets.

In accordance with the Asset Purchase Agreement, UniTek agreed to pay an aggregate purchase price of up to $50.7 million, subject to certain conditions and adjustments, consisting of a base purchase price of $20.7 million and earn-out payments of up to $30.0 million. The base purchase price of $20.7 million consisted of $12.7 million in cash and $8.0 million in shares of UniTek common stock. The number of shares of common stock was determined using the volume-weighted average of the closing prices of the common stock as quoted on the Nasdaq Global Market for the 20 days prior to March 31, 2011, which was $8.65 per share, resulting in the issuance of 924,856 shares of the Company’s common stock. Of the consideration paid in shares of the Company’s common stock, 578,037 shares were delivered at closing and 346,819 shares were placed into escrow, to be held until their release in accordance with the terms of the Asset Purchase Agreement.

The contingent consideration was in the form of earn-out payments based upon the achievement of incremental earnings before interest, taxes, depreciation and amortization (“EBITDA”) performance targets as defined in the Asset Purchase Agreement. Such payments were originally payable at up to three separate dates, 60% in cash and 40% in equity, but the Asset Purchase Agreement was subsequently amended on March 28, 2012 to limit the total number of shares issued (including those that had been issued in connection with the April 2011 closing of the acquisition) to 3,029,856, with the remainder of the earn-out payments payable in cash. The Company satisfied its obligations under the earn-out provision by making (i) an initial payment of $2.4 million in cash during the quarter ended December 31, 2011, and (ii) a second payment of $27.2 million during the quarter ended June 30, 2012, consisting of $19.5 million of cash and $7.7 million of equity. The number of shares of common stock issued in connection with the second earn-out payment was determined using the volume-weighted average of the closing prices of the common stock as quoted on the Nasdaq Global Market for the 20 days prior to March 31, 2012, which was $3.65 per share, resulting in the issuance of 2,105,000 shares of the Company’s common stock. The fair value of these shares was determined using the Company’s closing stock price on March 30, 2012 of $3.37 per share.

The acquisition-date fair value of the consideration to acquire Pinnacle was $47.0 million, consisting of $12.7 million in cash (net of cash acquired), $8.5 million in equity and contingent consideration of $25.8 million representing the estimated fair value of the earn-out payments. The fair value of the equity was determined based upon the Company’s closing stock price on the last business day prior to April 3, 2011, which was $9.14 per share. The fair value of the contingent consideration was determined on the acquisition date and subsequently updated using a Monte Carlo simulation model applied to the Company’s estimate of Pinnacle’s expected EBITDA performance at each of the measurement dates. Changes in the fair value of the contingent consideration each period subsequent to the acquisition date were recognized in earnings.

The following table presents the allocation of the purchase price to the fair value of assets acquired and liabilities assumed as of the date of acquisition:

Cash	$	451
Accounts receivable		4,313
Inventories		652
Prepaid expenses and other assets		192
Property and equipment		2,599
Amortizable intangible assets		28,686
Goodwill		16,817
Other assets		445
Accounts payable and accrued expenses		(3,700	)
Billings in excess of costs		(636	)
Deferred revenue		(2,462	)
Capital lease obligations		(377	)
Total fair value of net assets acquired	$	46,980

During the three and six months ended June 30, 2012, the acquisition of Pinnacle contributed revenue of approximately $15.2 million and $29.0 million, respectively, and operating income of approximately $2.9 million and $5.4 million, respectively. During the three months ended July 2, 2011, the acquisition of Pinnacle contributed revenue of approximately $6.4 million and operating income of $0.4 million. Acquisition related costs for the three months ended July 2, 2011 were $0.1 million, which were recorded as a component of selling, general and administrative expenses. The Company has recognized goodwill of $16.8 million, which is tax-deductible, arising from the acquisition representing the value of the existing workforce as well as expected synergies from the combination of operations. The goodwill associated with the acquisition of Pinnacle is included in the Engineering and Construction segment’s assets.

The following table presents amortizable intangible assets acquired as of the date of acquisition:

	Estimated		Weighted-average
	fair value		amortization period
Customer relationships and backlog	$	23,530		10.5 years
Non-compete agreements		388		2.0 years
Technology and trade names		4,768		6.5 years
Total	$	28,686		9.7 years

The following table presents pro forma revenue and loss from continuing operations as if the Pinnacle acquisition had occurred on January 1, 2011:

	Six Months Ended
	July 2, 2011
Revenue	$	199,845
Loss from continuing operations	$	(15,542	)

2012 Cable Acquisitions

On March 2, 2012, the Company acquired substantially all of the assets and assumed certain liabilities of Cableview Communications Inc. (“Cableview”), a company that provides cable television installation services, for a total purchase price of $2.9 million. The purchase price included $0.5 million of cash paid at closing, $1.9 million of cash paid during the quarter ended June 30, 2012 and $0.5 million for the fair value of contingent consideration in the form of earn-outs. The earn-outs are based on the achievement of certain revenue levels for the six- and 12-month periods subsequent to the acquisition date up to maximum amounts of $0.4 million and $1.4 million, respectively. The fair value of the contingent consideration was calculated based on the estimated probabilities of certain revenue levels being achieved. The acquisition expanded the Company’s cable installation geographic footprint and enhanced customer diversification. The intangible assets valued at approximately $0.5 million relate to a non-compete agreement which is being amortized over 12 months and customer contracts that are being amortized over 24 months. The amortization of intangible assets and goodwill will be deductible for tax purposes upon payment of all purchase consideration. The results of Cableview were included in the consolidated results of the Company effective March 2, 2012 and have been contributing approximately $3.5 million to revenue quarterly at margins consistent with the Company’s overall cable business.

On January 3, 2012, the Company acquired substantially all of the assets and assumed certain liabilities of Streamline Communications, Inc., (“Streamline”), a company that provides cable television installation services in the greater Dallas, Texas market, for a total purchase price of $0.5 million. The acquisition expands the Company’s existing cable installation presence in the Dallas area. The intangible asset valued at $0.2 million relates to customer contracts that are being amortized over 24 months. The amortization of intangible assets and goodwill is deductible for tax purposes. The results of Streamline were included in the consolidated results of the Company effective January 3, 2012 and have been contributing approximately $0.4 million to revenue quarterly at margins consistent with the Company’s overall cable business.

The following table presents the calculation of the preliminary purchase prices for these acquisitions:

	Cableview		Streamline
Cash	$	2,400	$	458
Fair value of contingent consideration		484		—
Total purchase price	$	2,884	$	458

The following table presents the allocation of the preliminary purchase price to the fair value of assets acquired and liabilities assumed at the date of acquisition:

	Cableview			Streamline
Property and equipment	$	501		$	98
Goodwill		2,097			160
Customer contracts		360			200
Non-compete agreement		130			—
Capital lease obligations		(204	)		—
Total net assets acquired	$	2,884		$	458

The results of Cableview and Streamline were not material on a pro forma basis to the Company’s consolidated revenues or loss from continuing operations.

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Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Income Taxes [Line Items]
Income tax expense	$ 909,000	$ 889,000	$ 1,584,000	$ 1,401,000
Income tax expense, current	100,000	100,000	400,000	200,000
Income tax expense, deferred	$ 1,000,000	$ 1,000,000	$ 2,000,000	$ 1,600,000

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Business Combinations - 2012 Cable Acquisitions - Purchase Accounting Information (Detail) (USD $) In Thousands, unless otherwise specified	Mar. 02, 2012 Cableview	Mar. 02, 2012 Cableview Customer Contracts	Mar. 02, 2012 Cableview Non-compete agreements	Jan. 03, 2012 Streamline	Jan. 03, 2012 Streamline Customer Contracts
Business Acquisition [Line Items]
Property and equipment	$ 501			$ 98
Goodwill	2,097			160
Amortizable intangible assets	500	360	130		200
Capital lease obligations	(204)
Total net assets acquired	$ 2,884			$ 458

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Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2012

Financial Assets and Liabilities Measured at Fair Value on Recurring Basis

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2012:

	Fair Value Measurements at June 30, 2012
	Fair Value at June 30, 2012		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets
Cash and cash equivalents	$	—	$	—	$	—	$	—
Deferred compensation plan assets		716		716		—		—
Total	$	716	$	716	$	—	$	—
Liabilities
Contingent consideration	$	84	$	—	$	—	$	84
Interest rate swap		112		—		112		—
Total	$	196	$	—	$	112	$	84

The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2011:

	Fair Value Measurements at December 31, 2011
	Fair Value at December 31, 2011		Quoted Prices in  Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets
Cash and cash equivalents	$	95	$	95	$	—	$	—
Deferred compensation plan assets		551		551		—		—
Total	$	646	$	646	$	—	$	—
Liabilities
Contingent consideration	$	26,958	$	—	$	—	$	26,958
Interest rate swap		133		—		133		—
Total	$	27,091	$	—	$	133	$	26,958

Activity in Liabilities Classified within Level Three of Valuation Hierarchy

The following table presents the changes in the fair value of the contingent consideration during the six months ended June 30, 2012:

	Contingent Consideration
Balance as of December 31, 2011	$	26,958
Acquisitions		484
Payments		(19,541	)
Reclassifications to additional paid-in-capital		(7,093	)
Changes in fair value		(724	)
Balance as of June 30, 2012	$	84

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Long-Term Debt (Tables)

6 Months Ended

Jun. 30, 2012

Components of Long Term Debt

The following table presents the components of long-term debt:

	June 30,		December 31,
	2012		2011
Revolving Loan	$	28,110	$	15,663
Term Loan, net of debt discounts of $3,260 and $2,696, respectively		115,740		96,554
Total long-term debt		143,850		112,217
Less current portion		1,500		1,000
Long-term debt, net of current portion	$	142,350	$	111,217

Future Maturities of Long-Term Debt

The following table presents future maturities of total long-term debt, exclusive of debt discounts:

Six months ending December 31, 2012	$	900
2013		1,200
2014		1,200
2015		1,200
2016		29,310
Thereafter		113,300
Total	$	147,110

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Fair Value Measurements - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	Jun. 30, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate agreements, notional principal amount	$ 50.0
Fair value of the interest-rate collar liability	$ 0.1
Term Loan Agreement | Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate agreements, percentage of notional amount of debt covered	50.00%

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Accounts Receivable and Unbilled Revenue Net of Allowances (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 68,694	$ 60,864
Unbilled revenue	39,711	34,280
Receivables, Gross, Current, Total	108,405	95,144
Allowance for doubtful accounts	(3,657)	(3,611)
Total	$ 104,748	$ 91,533

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Warrants (Tables)

6 Months Ended

Jun. 30, 2012

Outsanding Warrants

The following table presents outstanding warrants to purchase shares of the Company’s common stock:

Issued to	Shares		Grant Date	Expiration Date	Exercise Price
UniTek employees		11,384	September 26, 2007	September 26, 2017	$	140.00
Former owners of UniTek Holdings		77,902	September 26, 2007	September 26, 2017		140.00
Former owners of acquired cable business		2,456	December 2, 2010	December 2, 2020		56.00
Total		91,742		Weighted average exercise price		137.75

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Stock Options and Restricted Stock Units (Tables)

6 Months Ended

Jun. 30, 2012

Stock Options And Restricted Stock Units

The following table presents the changes in stock options and RSUs under each of the Plans:

	2007 Plan				2009 Plan and 1999 Plan					2009 Plan RSUs
	Number of Shares		Weighted Average Exercise Price		Number of Shares			Weighted Average Exercise Price		Number of Shares			Weighted Average Price
Outstanding at December 31, 2011		—	$	—		89,291		$	10.28		487,726		$	9.46
Granted – New		—		—		—			—		453,206			3.76
Exercised / Vested		—		—		—			—		(262,348	)		8.75
Cancelled / Forfeited		—		—		(16,264	)		9.52		(15,301	)		9.42
Outstanding at June 30, 2012		—		—		73,027			10.45		663,283			5.85

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Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2012

Summary of Significant Accounting Policies

3. Summary of Significant Accounting Policies

The following is a summary of the significant accounting policies followed in the preparation of the accompanying condensed consolidated financial statements.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the reported amounts of certain assets and liabilities, amounts contained in certain of the notes to the condensed consolidated financial statements, and the revenues and expenses reported for the periods covered by the financial statements. Although such assumptions are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results could differ significantly from those estimates and assumptions. The Company’s more significant estimates relate to revenue recognition, allowances for bad debts, accruals for legal obligations, medical insurance and workers’ compensation insurance and the valuation of goodwill and intangible assets.

In the ordinary course of accounting for the items discussed above, the Company makes changes in estimates as appropriate and as the Company becomes aware of circumstances surrounding those estimates. Such changes in estimates are reflected in reported results of operations in the period in which the changes are made and, if material, their effects are disclosed in the notes to the condensed consolidated financial statements.

Cash and Cash Equivalents

The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents are stated at cost, which approximates fair value. The Company’s cash and cash equivalents are invested in investment-grade, short-term investment instruments with high-quality financial institutions.

Restricted Cash

Restricted cash represents collateral held for a letter of credit issued in conjunction with a facility lease.

Accounts Receivable and Unbilled Revenue, Net of Allowances

Accounts receivable are customer obligations for services rendered to such customers under normal trade terms. The Company’s customers are primarily communications carriers, corporate and governmental entities, located primarily in the U.S. and Canada. The Company performs periodic credit evaluations of its customers’ financial condition. Trade accounts receivable are recorded at the invoiced amount and do not bear interest. Unbilled revenue represents revenue on uncompleted infrastructure equipment construction and installation contracts that are not yet billed or billable and revenue recognized on completed projects that are not yet billed pursuant to contract terms. Deferred revenues principally represent the value of services to customers that have been billed as of the balance sheet date but for which the requisite services have not yet been rendered. Any costs in excess of billings are deferred and recorded as a component of accrued liabilities.

The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable and unbilled revenue. A specific reserve for bad debts is recorded for known or suspected doubtful accounts receivable or unbilled revenue. For all other accounts, the Company recognizes a general reserve for bad debts based on the length of time receivables are past due and historical write-off experience. The adequacy of the reserve is evaluated using several factors including length of time a receivable is past due, changes in the customer’s credit worthiness, the customer’s payment history, the length of the customer’s relationship with the Company, specific customer issues, availability of mechanics’ and other liens, existence of payment bonds and other sources of payment, current industry trends and the current economic climate. Account balances are charged off against the allowance when the Company believes it is probable that the receivable will not be recovered. Provisions for doubtful accounts are recorded in selling, general and administrative expenses.

Inventories

Inventories consist primarily of materials and supplies purchased from the customer and other suppliers used for installation fulfillment services and wireless construction. Inventories are stated at the lower of cost or market, as determined by the first-in, first-out method for the Fulfillment segment and the average cost method for the Engineering and Construction segment.

Property and Equipment

Property and equipment consist of vehicles, equipment and computers, land and buildings, leasehold improvements and assets under capital leases. Each class of asset is recorded at cost and depreciated using the straight-line method over the estimated useful lives, which range from a period of three to five years, except as follows. Leasehold improvements are depreciated over the term of the lease or the estimated useful life, whichever is shorter. Buildings are depreciated over 27.5 years. Assets under capital leases are depreciated over the lesser of the lease term or the asset’s estimated useful life. Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments are capitalized. The Company capitalizes certain costs incurred in connection with developing or obtaining internal use software, which are included within equipment and computers. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation or amortization are removed from the accounts and any resulting gain or loss is reflected in the consolidated statements of comprehensive income or loss. All depreciation of property and equipment is included in the consolidated statements of comprehensive income or loss in depreciation and amortization.

Leases

The Company leases vehicles primarily for performing fulfillment services to the pay television industry. Leases are accounted for either as operating or capital depending on the terms of the lease. Each lease is evaluated and a determination is made whether the lease is an operating or capital lease. Operating lease payments are expensed as incurred. Capital leases are included on the condensed consolidated balance sheets as property and equipment and capital lease obligations.

Impairment of Long-Lived Assets

The Company periodically reviews long-lived assets, consisting primarily of property and equipment and intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. In analyzing potential impairment, management uses projections of future undiscounted cash flows from the assets. These projections are based on management’s view of growth rates for the related business, anticipated future economic conditions and estimates of residual values and are considered to be impaired when the undiscounted net cash flows are less than its carrying value. The impairment recognized is the amount by which the carrying value exceeds the fair value based on assumptions that marketplace participants would use in their estimates of fair value.

Goodwill and Other Intangible Assets

Goodwill represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. The Company amortizes intangible assets, consisting of customer relationships, trade names, technology, backlog and non-compete agreements from acquired businesses on a straight-line basis over the 9- to 129-month lives of those agreements.

Goodwill is subject to an assessment for impairment using a two-step, fair value-based test with the first step performed at least annually, or more frequently if events or circumstances exist that indicate that goodwill may be impaired. The Company completes an annual analysis of the reporting units at the beginning of the fourth quarter of each fiscal year. The first step requires the Company to determine the fair value of each reporting unit and compare it to its carrying value, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, an impairment test is performed to determine the implied value of goodwill for that reporting unit. If the implied value is less than the carrying amount of goodwill for that reporting unit, an impairment loss is recognized for that reporting unit.

Foreign Currency Translation

The balance sheets of foreign subsidiaries are translated into U.S. dollars at current period-end rates, and the statements of comprehensive income or loss are translated at average monthly rates during each monthly period. Net exchange gains or losses resulting from the translation of foreign financial statements and the effect of exchange rate changes on intercompany transactions of a long-term investment nature are accumulated and credited or charged directly to a separate component of stockholders’ equity. Any foreign currency gains or losses related to transactions are charged to other income (expense), net.

Other Assets

Costs associated with obtaining long-term debt are deferred and amortized to interest expense on a straight-line basis, which approximates the effective interest method, over the term of the related debt. At June 30, 2012 and December 31, 2011, $3.6 million and $3.4 million (net), respectively, is included in other assets related to deferred financing fees.

Revenue Recognition

The Company recognizes revenue when persuasive evidence of an agreement exists, delivery has occurred or services have been rendered, the price is fixed and determinable and collection is reasonably assured. Revenue is recognized net of any estimated allowances.

Revenues from fulfillment services provided to the pay television industry are recognized as the services are rendered. Fulfillment services are generally performed under master or other services agreements and are billed on a contractually agreed price per unit, work order basis. Under master service and similar type service agreements, the Company furnishes specified units of service for a separate fixed price per unit of service. The Company recognizes revenue from fulfillment services net of equipment costs payable to the customer because the Company has determined that it acts as an agent specific to the equipment costs.

Within the Engineering and Construction segment, the Company enters into contracts that require the installation or construction of specified units within an infrastructure system. Under these contracts, revenue is recognized at the contractually agreed price per unit as the units are completed, which best reflects the pattern in which the obligation to the customer is fulfilled. In the wireless portion of the Engineering and Construction segment, revenue for site acquisition and zoning services is based upon output measures using contract milestones as the basis. Revenue from infrastructure equipment construction and installation contracts is recorded under the percentage-of-completion method based on the percentage of the total direct costs incurred to date compared to estimated total costs at completion. Direct costs typically include direct materials, labor and subcontractor costs and indirect costs related to contract performance, such as indirect labor, supplies, tools and repairs. Direct materials are primarily purchased from third-party vendors and are therefore included as a component of direct costs in estimating the percentage-of-completion. Losses relating to Engineering and Construction work are recognized when such losses become known.

Certain contracts within the Engineering and Construction segment include multiple deliverables, typically involving the design, construction and implementation of public safety radio networks with a separate maintenance component for a specific period of time following implementation. The maintenance component of these contracts is typically for a period of one to ten years. The Company accounts for the maintenance component of these contracts as a separate unit of accounting with the revenue being recognized on a pro-rata basis over the term of the maintenance period. The revenue for the remaining portion of the contract is recognized on the percentage of completion method. The value assigned to each unit of accounting is objectively determined and obtained primarily from sources such as the separate selling price for that item or a similar item or from competitor prices for similar items. The liability associated with these maintenance contracts is reflected within other current liabilities and other long-term liabilities.

The Company is also subject to costs arising from vendor and subcontractor change orders (work performed that was not in original scope), which may or may not be pre-approved by the customer. The Company determines the likelihood that such costs will be recovered based upon past practices with the customer or specific discussions, correspondence or negotiation with the customer. The Company accounts for costs relating to change orders as contract costs to be expensed in the period incurred, unless persuasive evidence exists that the costs will be recovered. Unbilled revenues represent revenue on uncompleted infrastructure equipment construction and installation contracts that are not yet billed or billable and revenue recognized on completed projects that are not yet billed, pursuant to contract terms. Deferred revenues principally represent the value of services to customers that have been billed as of the balance sheet date but for which the requisite services have not yet been rendered. Any costs in excess of billings are deferred and recorded as a component of accrued liabilities.

Net Income or Loss per Share

Basic net income or loss per share is computed by dividing net income or loss by the weighted average number of shares of common stock outstanding during the periods presented. Diluted net income or loss per share is computed by dividing net income or loss by the weighted average number of shares of common stock outstanding during the periods adjusted for the dilutive effect, if any, of the exercise or conversion of instruments into common stock, such as non-vested restricted stock units (“RSUs”), stock options or warrants.

During the three and six months ended June 30, 2012 and July 2, 2011, there were no differences in the computation of basic and diluted net loss per share.

During the three and six months ended June 30, 2012 and July 2, 2011, 0.7 million non-vested RSUs, stock options and warrants were excluded from the computation of diluted net loss per share because their effect was anti-dilutive to the computation. These instruments could potentially be dilutive in a future period should the Company report income from continuing operations and, with respect to outstanding stock options or warrants, should the market price of the Company’s common stock exceed the exercise price of such instruments. 

Insurance Reserves

The Company maintains a high-deductible casualty insurance program, subject to per claim deductibles of $0.35 million for its workers’ compensation policy with a $0.15 million corridor policy effective July 1, 2011, $0.25 million for its general liability policy and $0.35 million for its automobile liability policy. The Company also has excess umbrella coverage up to $50.0 million per claim and in the aggregate subject to policy terms and conditions. Because most claims do not exceed the deductibles under its insurance policies, the Company is effectively self-insured for substantially all claims. The Company also has a self-insured plan for medical and dental claims. The Company determines any liabilities for unpaid claims and associated expenses, including incurred but not reported losses, and reflects the undiscounted value of those liabilities in the balance sheet within accrued liabilities. The determination of such claims and expenses and the appropriateness of the related liability is reviewed and updated quarterly. As of June 30, 2012 and December 31, 2011, the liability for insurance reserves was $15.2 million and $13.7 million, respectively. Known amounts for claims that are in the process of being settled, but have been paid in periods subsequent to those being reported, are recorded in the subsequent reporting periods. The Company’s insurance accruals are based upon known facts, historical trends and reasonable estimates of future expenses.

Income Taxes

The Company follows the asset and liability method of accounting for income taxes. Income taxes consist of taxes currently due plus deferred taxes related primarily to differences between the basis of assets and liabilities for financial and income tax reporting. Deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be deductible or taxable when the assets and liabilities are recovered or settled. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. Deferred tax assets and liabilities are reflected at income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. A valuation allowance is recorded against a deferred tax asset when it is determined to be more-likely-than-not that the asset will not be realized.

The Company recognizes uncertain tax positions in its financial statements when minimum recognition criteria are met in accordance with current accounting guidance. The Company recognizes interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of June 30, 2012 and December 31, 2011, the Company had accrued $0.1 million and $0.9 million, respectively, in federal and state taxes, interest and penalties. The Company’s tax returns for the years ended December 31, 2008 through December 31, 2010 are still subject to examination by tax jurisdictions. The Company provides an intra-period tax allocation of the income tax expense or benefit for the year to continuing operations and discontinued operations.

Stock-based Compensation

The Company measures and recognizes compensation expense for all stock-based awards made to employees and directors based on estimated grant-date fair values.

The condensed consolidated financial statements include stock-based compensation expense of $1.0 million and $1.1 million, respectively, for the three months ended June 30, 2012 and July 2, 2011 and $3.0 million and $3.6 million, respectively for the six months ended June 30, 2012 and July 2, 2011 within selling, general, and administrative expenses in the consolidated statements of comprehensive income or loss.

Stock-based compensation expense is based on the fair value of awards ultimately expected to vest. The Company estimates forfeitures at the time of grant in order to estimate the amount of awards that will ultimately vest. Limited historical forfeiture data is available. As such, management has based the estimated forfeiture rate on expected employee turnover and reevaluates its estimates each period. The Company estimates the fair value of RSUs on the date of grant based on quoted market prices for the Company’s common stock and the fair value of stock options on the date of grant primarily using the Black-Scholes option-pricing model. Compensation expense for all stock-based awards is recognized on a straight-line basis over the requisite service periods. The Company records the cash flows resulting from the tax deductions in excess of the compensation cost recognized for those options (excess tax benefit) as financing cash flows.

Fair Value Measurements

Fair value is a market-based measurement, not an entity-specific measurement, and represents the price that would be received to sell an asset or transfer a liability in an orderly transaction between market participants at the measurement date. Valuation techniques such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost) may be used to determine fair value, which are each based upon observable and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions.

The Company uses a three-tier valuation hierarchy based upon observable and non-observable inputs, as described below:

Level 1 – Quoted market prices in active markets for identical assets or liabilities at the measurement date.

Level 2 – Observable market based inputs or other observable inputs corroborated by market data at the measurement date, other than quoted prices included in Level 1, either directly or indirectly.

Level 3 – Significant unobservable inputs that cannot be corroborated by observable market data and reflect the use of significant management judgment. These values are generally determined using valuation models that utilize management’s estimates of market participant assumptions.

The Company determines the estimated fair value of assets and liabilities using available market information and commonly accepted valuation methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. The use of different assumptions or estimation methodologies could have a material effect on the estimated fair values.

Concentration of Credit Risk

Financial instruments which potentially subject the Company to concentration of credit risk consist principally of accounts receivable and unbilled receivables. The Company does not enter into financial instruments for trading or speculative purposes.

Comprehensive Income or Loss

Comprehensive income or loss is a measure of net income or loss and all other changes in equity that result from transactions other than those with stockholders. The following table presents the components of comprehensive income or loss:

	Three Months Ended						Six Months Ended
	June 30, 2012			July 2, 2011			June 30, 2012			July 2, 2011
Net loss	$	(567	)	$	(6,365	)	$	(10,397	)	$	(14,239	)
Foreign currency translation gain		—			5			41			66
Comprehensive loss	$	(567	)	$	(6,360	)	$	(10,356	)	$	(14,173	)

Recent Accounting Pronouncements

Fair Value

In May 2011, the FASB updated its accounting guidance for fair value measurement to converge guidance of the FASB and the International Accounting Standards Board on fair value measurement and disclosure. This update changes the wording used to describe many of the requirements in U.S. GAAP for measuring fair value and disclosing information about fair value measurements, clarifies the FASB’s intent about the application of existing fair value measurement requirements, and changes particular principles or requirements for measuring fair value or for disclosing information about fair value measurements. The updated guidance is effective prospectively for interim and annual periods beginning after December 15, 2011. The Company adopted this guidance beginning with its Quarterly Report on Form 10-Q for the quarter ended March 31, 2012.

Presentation of Comprehensive Income

In June 2011, the FASB updated its accounting guidance for the presentation of comprehensive income. The objective of the updated guidance is to improve the comparability, consistency and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. It provides the option to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement or in two separate but consecutive statements. Companies are no longer permitted to present the components of other comprehensive income as part of the statement of changes in stockholders’ equity. In December 2011, the FASB deferred the specific requirement to present items that are reclassified from accumulated other comprehensive income to net income separately within their respective components of net income and other comprehensive income.

The updated guidance, other than the items subject to the December 2011 deferral, is effective retrospectively for interim and annual periods beginning after December 15, 2011. The Company adopted this guidance beginning with its Quarterly Report on Form 10-Q for the quarter ended March 31, 2012.

Goodwill Impairment

In September 2011, the FASB updated its accounting guidance for testing of goodwill for impairment. The updated guidance permits an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The more-likely-than-not threshold is defined as having a likelihood of more than 50%. The updated accounting guidance is effective for fiscal years and interim periods beginning after December 15, 2011. The Company will adopt this guidance beginning with its annual assessment of goodwill impairment as of September 30, 2012. We are evaluating the impact that this standard will have on that assessment.

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Discontinued Operations (Tables)

6 Months Ended

Jun. 30, 2012

Discontinued Operations

The following table presents the results of the Company’s discontinued operations:

	Three Months Ended						Six Months Ended
	June 30, 2012			July 2, 2011			June 30, 2012			July 2, 2011
Revenues	$	(22	)	$	457		$	115		$	1,222
Cost of revenues		101			468			536			1,444
Gross profit		(123	)		(11	)		(421	)		(222	)
Selling, general and administrative expenses		(2	)		—			(1	)		(3	)
Depreciation and amortization		10			32			57			75
Loss from discontinued operations before income taxes		(131	)		(43	)		(477	)		(294	)
Tax benefit from discontinued operations		—			—			—			—
Loss from discontinued operations	$	(131	)	$	(43	)	$	(477	)	$	(294	)

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Business Combinations - Acquisition of Pinnacle - Pro Forma Data (Detail) (Pinnacle, USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jul. 02, 2011
Pinnacle
Business Acquisition [Line Items]
Revenue	$ 199,845
Loss from continuing operations	$ (15,542)

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Long-Term Debt (Parenthetical) (Detail) (Term Loan, USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Term Loan
Debt Instrument [Line Items]
Term Loan, debt discount	$ 3,260	$ 2,696

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CONDENSED CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
CURRENT ASSETS
Cash and cash equivalents		$ 95
Restricted cash	25	68
Accounts receivable and unbilled revenue, net of allowances	104,748	91,533
Inventories	10,059	10,985
Prepaid expenses and other current assets	6,598	3,299
Total current assets	121,430	105,980
Property and equipment, net	36,733	39,022
Amortizable intangible assets, net	29,993	34,418
Goodwill	166,053	163,797
Deferred tax assets, net	958	568
Other assets	5,371	5,095
Total assets	360,538	348,880
CURRENT LIABILITIES
Accounts payable	36,539	33,367
Accrued liabilities	38,165	32,597
Contingent consideration	84	26,958
Current portion of long-term debt	1,500	1,000
Current income taxes	119	904
Current portion of capital lease obligations	10,142	9,631
Other current liabilities	509	518
Total current liabilities	87,058	104,975
Long-term debt, net of current portion	142,350	111,217
Long-term capital lease obligations, net of current portion	13,358	16,283
Deferred income taxes	7,511	5,511
Other long-term liabilities	1,441	1,664
Total liabilities	251,718	239,650
STOCKHOLDERS' EQUITY
Preferred Stock, $0.00002 par value (20 million shares authorized, no shares issued or outstanding)
Common Stock, $0.00002 par value (200 million shares authorized, 18,616,124 and 16,305,369 issued and outstanding at June 30, 2012 and December 31, 2011, respectively)
Additional paid-in capital	259,691	249,745
Accumulated other comprehensive income	59	18
Accumulated deficit	(150,930)	(140,533)
Total stockholders' equity	108,820	109,230
Total liabilities and stockholders' equity	360,538	348,880
Customer relationships and backlog
CURRENT ASSETS
Amortizable intangible assets, net	25,889	29,783
Other amortizable intangible assets
CURRENT ASSETS
Amortizable intangible assets, net	$ 4,104	$ 4,635

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Revenue Concentration as Percentage of Consolidated Revenue (Detail) (Customer Concentration Risk, Revenue)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Top Ten Customers
Concentration Risk [Line Items]
Concentration risk percentage	89.00%	88.00%	90.00%	91.00%
DIRECTV | Fulfillment
Concentration Risk [Line Items]
Concentration risk percentage	37.00%	44.00%	38.00%	46.00%
Comcast | Fulfillment
Concentration Risk [Line Items]
Concentration risk percentage	17.00%	17.00%	17.00%	17.00%
Eaton Electric | Engineering and Construction
Concentration Risk [Line Items]
Concentration risk percentage	8.00%	1.00%	8.00%
AT & T | Engineering and Construction
Concentration Risk [Line Items]
Concentration risk percentage	7.00%		6.00%
Verizon Communications | Engineering and Construction
Concentration Risk [Line Items]
Concentration risk percentage	5.00%	10.00%	7.00%	10.00%

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Business

6 Months Ended

Jun. 30, 2012

Business

1. Business

UniTek Global Services, Inc. (“UniTek” or the “Company”) is a premier provider of high-quality, specialized infrastructure services including engineering, construction management and installation fulfillment services to the wireline and wireless telecommunications, public safety, broadband cable and satellite industries. UniTek has created a scalable platform through which it can rapidly deploy a highly skilled workforce across the United States and Canada, delivering a comprehensive end-to-end suite of permanently outsourced infrastructure services. The Company operates in two reportable segments: (1) Fulfillment, which performs installation and other services for the satellite and broadband cable pay-television industry; and (2) Engineering and Construction, which performs engineering and construction services on wired and wireless telecommunications networks.

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Stock Options and Restricted Stock Units - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended		1 Months Ended				1 Months Ended	6 Months Ended		1 Months Ended								3 Months Ended	1 Months Ended
	Jun. 30, 2012 CompensationPlan	Jul. 02, 2011	Jun. 30, 2012 CompensationPlan	Jul. 02, 2011	Jan. 31, 2011 Tender Offers	Jan. 07, 2011 Tender Offers	Dec. 09, 2010 Tender Offers	Dec. 09, 2010 Tender Offers Minimum	Jan. 31, 2011 Employee and Board of Director Member	Jun. 30, 2012 Chief Executive Officer and Executive Chairman	Jun. 30, 2012 2009 Plan RSUs	Apr. 30, 2012 2009 Plan RSUs Achievement of target less than 90%	Apr. 30, 2012 2009 Plan RSUs Achievement over 100% of target	Apr. 30, 2012 2009 Plan RSUs Minimum Achievement between 90% and 100% of target	Apr. 30, 2012 2009 Plan RSUs Maximum Achievement between 90% and 100% of target	Apr. 30, 2012 2009 Plan RSUs Maximum Achievement over 100% of target	Jan. 31, 2011 2009 Plan RSUs Tender Offers	Apr. 30, 2012 2009 Plan RSUs Time Vested Restricted Stock Units	Apr. 30, 2012 2009 Plan RSUs Performance Vested Restricted Stock Units	Jun. 30, 2012 2009 Plan RSUs Long Term Incentive Plan	Jan. 31, 2011 Replacement Stock Options Tender Offers
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of sponsored stock option plans	3		3
Stock option expiration period from date of grant			10 years
Common stock reserved for issuance	1,600,000		1,600,000
Common stock reserved for issuance, eligible for the grant of awards	300,000		300,000
Percentage of stock option grant eligible to purchase shares of common stock							40.00%
Minimum fair market value of common stock per share								$ 168.00
Number of rights to receive Company's common stock for each vested RSU	1		1
Shares of common stock, eligible options to purchase						296,833
Aggregate RSUs received by holders of eligible options																	688,976
Replacement options received by holders of eligible options																					96,204
Replacement options, exercise price per share					$ 9.42
RSU shares issued									74,202		453,206
Long term incentive plan, annual target grant RSU's																		50.00%	50.00%
Long term incentive plan, annual target grant RSU's vest period from date of grant																		4 years	3 years
Long term incentive plan, achievement of target goal												90.00%	100.00%	90.00%	100.00%
Long term incentive plan, performance-based RSUs earned as a percentage of initial grant														50.00%	100.00%	150.00%
Long term incentive plan, shares issued																				268,509
Stock based compensation expense	$ 1,000,000	$ 1,100,000	$ 3,047,000	$ 3,589,000						$ 1,400,000
Unrecognized compensation costs, period for recognition			2 years 3 months 18 days
Unrecognized compensation expense related to non-vested share-based compensation arrangements	$ 4,700,000		$ 4,700,000

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Summary of Significant Accounting Policies - Additional Information (Detail) (USD $) Share data in Millions, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011	Dec. 31, 2011
Significant Accounting Policies [Line Items]
Deferred financing fee, net	$ 3,600,000		$ 3,600,000		$ 3,400,000
Non vested RSU, stock options and warrants excluded from computation of diluted net loss per share	0.7	0.7	0.7	0.7
Liability for insurance reserves	15,200,000		15,200,000		13,700,000
Stock-based compensation expense	1,000,000	1,100,000	3,047,000	3,589,000
Federal and State
Significant Accounting Policies [Line Items]
Accrued taxes and penalties related to a prior year audit	100,000		100,000		900,000
Workers Compensation Policy
Significant Accounting Policies [Line Items]
High-deductible casualty insurance program, per claim deductibles	350,000		350,000
Corridor Policy
Significant Accounting Policies [Line Items]
High-deductible casualty insurance program, per claim deductibles	150,000		150,000
General Liability
Significant Accounting Policies [Line Items]
High-deductible casualty insurance program, per claim deductibles	250,000		250,000
Automobile Liability Policy
Significant Accounting Policies [Line Items]
High-deductible casualty insurance program, per claim deductibles	350,000		350,000
Building
Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives			27 years 6 months
Maximum
Significant Accounting Policies [Line Items]
Maximum maturity period of highly liquid instruments to be considered as cash equivalents			3 months
Property and equipment, estimated useful lives			5 years
Intangible assets consisting of customer relationships and non-compete agreements from acquired businesses, useful life			129 months
Maintenance component of contracts			10 years
Maximum | Umbrella Liability
Significant Accounting Policies [Line Items]
Excess umbrella coverage per claim	50,000,000		50,000,000
Aggregate excess umbrella coverage	$ 50,000,000		$ 50,000,000
Minimum
Significant Accounting Policies [Line Items]
Property and equipment, estimated useful lives			3 years
Intangible assets consisting of customer relationships and non-compete agreements from acquired businesses, useful life			9 months
Maintenance component of contracts			1 year

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Segment Reporting - Selected Segment Financial Information (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Segment Reporting Information [Line Items]
Revenues	$ 115,533	$ 105,959	$ 223,760	$ 197,042
Cost of revenues	94,306	84,357	184,569	160,906
Gross profit	21,227	21,602	39,191	36,136
Selling, general and administrative expenses	10,271	13,078	23,330	23,949
Change in fair value of contingent consideration	(400)		(724)
Restructuring charges	797		5,085
Depreciation and amortization	7,333	7,117	14,290	13,447
Operating income (loss)	3,226	1,407	(2,790)	(1,260)
Interest expense	3,662	3,486	6,684	7,959
Loss on extinguishment of debt		3,466		3,466
Other income, net	(909)	(112)	(1,138)	(141)
Income (loss) from continuing operations before income taxes	473	(5,433)	(8,336)	(12,544)
Fulfillment
Segment Reporting Information [Line Items]
Revenues	72,011	68,845	141,951	132,784
Cost of revenues	57,662	52,513	114,828	103,716
Gross profit	14,349	16,332	27,123	29,068
Selling, general and administrative expenses	5,661	7,266	13,170	14,410
Change in fair value of contingent consideration	(400)		(400)
Restructuring charges	497		3,268
Depreciation and amortization	5,002	4,808	9,719	10,041
Operating income (loss)	3,589	4,258	1,366	4,617
Engineering and Construction
Segment Reporting Information [Line Items]
Revenues	43,522	37,114	81,809	64,258
Cost of revenues	36,644	31,844	69,741	57,190
Gross profit	6,878	5,270	12,068	7,068
Selling, general and administrative expenses	4,610	5,812	10,160	9,539
Change in fair value of contingent consideration			(324)
Restructuring charges	300		1,817
Depreciation and amortization	2,331	2,309	4,571	3,406
Operating income (loss)	$ (363)	$ (2,851)	$ (4,156)	$ (5,877)

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Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2012

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the reported amounts of certain assets and liabilities, amounts contained in certain of the notes to the condensed consolidated financial statements, and the revenues and expenses reported for the periods covered by the financial statements. Although such assumptions are based on management’s best knowledge of current events and actions the Company may undertake in the future, actual results could differ significantly from those estimates and assumptions. The Company’s more significant estimates relate to revenue recognition, allowances for bad debts, accruals for legal obligations, medical insurance and workers’ compensation insurance and the valuation of goodwill and intangible assets.

In the ordinary course of accounting for the items discussed above, the Company makes changes in estimates as appropriate and as the Company becomes aware of circumstances surrounding those estimates. Such changes in estimates are reflected in reported results of operations in the period in which the changes are made and, if material, their effects are disclosed in the notes to the condensed consolidated financial statements.

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents are stated at cost, which approximates fair value. The Company’s cash and cash equivalents are invested in investment-grade, short-term investment instruments with high-quality financial institutions.

Restricted Cash

Restricted Cash

Restricted cash represents collateral held for a letter of credit issued in conjunction with a facility lease.

Accounts Receivable and Unbilled Revenue, Net of Allowances

Accounts Receivable and Unbilled Revenue, Net of Allowances

Accounts receivable are customer obligations for services rendered to such customers under normal trade terms. The Company’s customers are primarily communications carriers, corporate and governmental entities, located primarily in the U.S. and Canada. The Company performs periodic credit evaluations of its customers’ financial condition. Trade accounts receivable are recorded at the invoiced amount and do not bear interest. Unbilled revenue represents revenue on uncompleted infrastructure equipment construction and installation contracts that are not yet billed or billable and revenue recognized on completed projects that are not yet billed pursuant to contract terms. Deferred revenues principally represent the value of services to customers that have been billed as of the balance sheet date but for which the requisite services have not yet been rendered. Any costs in excess of billings are deferred and recorded as a component of accrued liabilities.

The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable and unbilled revenue. A specific reserve for bad debts is recorded for known or suspected doubtful accounts receivable or unbilled revenue. For all other accounts, the Company recognizes a general reserve for bad debts based on the length of time receivables are past due and historical write-off experience. The adequacy of the reserve is evaluated using several factors including length of time a receivable is past due, changes in the customer’s credit worthiness, the customer’s payment history, the length of the customer’s relationship with the Company, specific customer issues, availability of mechanics’ and other liens, existence of payment bonds and other sources of payment, current industry trends and the current economic climate. Account balances are charged off against the allowance when the Company believes it is probable that the receivable will not be recovered. Provisions for doubtful accounts are recorded in selling, general and administrative expenses.

Inventories

Inventories

Inventories consist primarily of materials and supplies purchased from the customer and other suppliers used for installation fulfillment services and wireless construction. Inventories are stated at the lower of cost or market, as determined by the first-in, first-out method for the Fulfillment segment and the average cost method for the Engineering and Construction segment.

Property and Equipment

Property and Equipment

Property and equipment consist of vehicles, equipment and computers, land and buildings, leasehold improvements and assets under capital leases. Each class of asset is recorded at cost and depreciated using the straight-line method over the estimated useful lives, which range from a period of three to five years, except as follows. Leasehold improvements are depreciated over the term of the lease or the estimated useful life, whichever is shorter. Buildings are depreciated over 27.5 years. Assets under capital leases are depreciated over the lesser of the lease term or the asset’s estimated useful life. Maintenance and repairs are charged to expense as incurred. Significant renewals and betterments are capitalized. The Company capitalizes certain costs incurred in connection with developing or obtaining internal use software, which are included within equipment and computers. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation or amortization are removed from the accounts and any resulting gain or loss is reflected in the consolidated statements of comprehensive income or loss. All depreciation of property and equipment is included in the consolidated statements of comprehensive income or loss in depreciation and amortization.

Leases

Leases

The Company leases vehicles primarily for performing fulfillment services to the pay television industry. Leases are accounted for either as operating or capital depending on the terms of the lease. Each lease is evaluated and a determination is made whether the lease is an operating or capital lease. Operating lease payments are expensed as incurred. Capital leases are included on the condensed consolidated balance sheets as property and equipment and capital lease obligations.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

The Company periodically reviews long-lived assets, consisting primarily of property and equipment and intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. In analyzing potential impairment, management uses projections of future undiscounted cash flows from the assets. These projections are based on management’s view of growth rates for the related business, anticipated future economic conditions and estimates of residual values and are considered to be impaired when the undiscounted net cash flows are less than its carrying value. The impairment recognized is the amount by which the carrying value exceeds the fair value based on assumptions that marketplace participants would use in their estimates of fair value.

Goodwill and Other Intangible Assets

Goodwill and Other Intangible Assets

Goodwill represents the excess purchase price over the fair value of the tangible net assets and intangible assets acquired in a business combination. The Company amortizes intangible assets, consisting of customer relationships, trade names, technology, backlog and non-compete agreements from acquired businesses on a straight-line basis over the 9- to 129-month lives of those agreements.

Goodwill is subject to an assessment for impairment using a two-step, fair value-based test with the first step performed at least annually, or more frequently if events or circumstances exist that indicate that goodwill may be impaired. The Company completes an annual analysis of the reporting units at the beginning of the fourth quarter of each fiscal year. The first step requires the Company to determine the fair value of each reporting unit and compare it to its carrying value, including goodwill. If the carrying amount of the reporting unit exceeds its fair value, an impairment test is performed to determine the implied value of goodwill for that reporting unit. If the implied value is less than the carrying amount of goodwill for that reporting unit, an impairment loss is recognized for that reporting unit.

Foreign Currency Translation

Foreign Currency Translation

The balance sheets of foreign subsidiaries are translated into U.S. dollars at current period-end rates, and the statements of comprehensive income or loss are translated at average monthly rates during each monthly period. Net exchange gains or losses resulting from the translation of foreign financial statements and the effect of exchange rate changes on intercompany transactions of a long-term investment nature are accumulated and credited or charged directly to a separate component of stockholders’ equity. Any foreign currency gains or losses related to transactions are charged to other income (expense), net.

Other Assets

Other Assets

Costs associated with obtaining long-term debt are deferred and amortized to interest expense on a straight-line basis, which approximates the effective interest method, over the term of the related debt. At June 30, 2012 and December 31, 2011, $3.6 million and $3.4 million (net), respectively, is included in other assets related to deferred financing fees.

Revenue Recognition

Revenue Recognition

The Company recognizes revenue when persuasive evidence of an agreement exists, delivery has occurred or services have been rendered, the price is fixed and determinable and collection is reasonably assured. Revenue is recognized net of any estimated allowances.

Revenues from fulfillment services provided to the pay television industry are recognized as the services are rendered. Fulfillment services are generally performed under master or other services agreements and are billed on a contractually agreed price per unit, work order basis. Under master service and similar type service agreements, the Company furnishes specified units of service for a separate fixed price per unit of service. The Company recognizes revenue from fulfillment services net of equipment costs payable to the customer because the Company has determined that it acts as an agent specific to the equipment costs.

Within the Engineering and Construction segment, the Company enters into contracts that require the installation or construction of specified units within an infrastructure system. Under these contracts, revenue is recognized at the contractually agreed price per unit as the units are completed, which best reflects the pattern in which the obligation to the customer is fulfilled. In the wireless portion of the Engineering and Construction segment, revenue for site acquisition and zoning services is based upon output measures using contract milestones as the basis. Revenue from infrastructure equipment construction and installation contracts is recorded under the percentage-of-completion method based on the percentage of the total direct costs incurred to date compared to estimated total costs at completion. Direct costs typically include direct materials, labor and subcontractor costs and indirect costs related to contract performance, such as indirect labor, supplies, tools and repairs. Direct materials are primarily purchased from third-party vendors and are therefore included as a component of direct costs in estimating the percentage-of-completion. Losses relating to Engineering and Construction work are recognized when such losses become known.

Certain contracts within the Engineering and Construction segment include multiple deliverables, typically involving the design, construction and implementation of public safety radio networks with a separate maintenance component for a specific period of time following implementation. The maintenance component of these contracts is typically for a period of one to ten years. The Company accounts for the maintenance component of these contracts as a separate unit of accounting with the revenue being recognized on a pro-rata basis over the term of the maintenance period. The revenue for the remaining portion of the contract is recognized on the percentage of completion method. The value assigned to each unit of accounting is objectively determined and obtained primarily from sources such as the separate selling price for that item or a similar item or from competitor prices for similar items. The liability associated with these maintenance contracts is reflected within other current liabilities and other long-term liabilities.

The Company is also subject to costs arising from vendor and subcontractor change orders (work performed that was not in original scope), which may or may not be pre-approved by the customer. The Company determines the likelihood that such costs will be recovered based upon past practices with the customer or specific discussions, correspondence or negotiation with the customer. The Company accounts for costs relating to change orders as contract costs to be expensed in the period incurred, unless persuasive evidence exists that the costs will be recovered. Unbilled revenues represent revenue on uncompleted infrastructure equipment construction and installation contracts that are not yet billed or billable and revenue recognized on completed projects that are not yet billed, pursuant to contract terms. Deferred revenues principally represent the value of services to customers that have been billed as of the balance sheet date but for which the requisite services have not yet been rendered. Any costs in excess of billings are deferred and recorded as a component of accrued liabilities.

Net Income or Loss per Share

Net Income or Loss per Share

Basic net income or loss per share is computed by dividing net income or loss by the weighted average number of shares of common stock outstanding during the periods presented. Diluted net income or loss per share is computed by dividing net income or loss by the weighted average number of shares of common stock outstanding during the periods adjusted for the dilutive effect, if any, of the exercise or conversion of instruments into common stock, such as non-vested restricted stock units (“RSUs”), stock options or warrants.

During the three and six months ended June 30, 2012 and July 2, 2011, there were no differences in the computation of basic and diluted net loss per share.

During the three and six months ended June 30, 2012 and July 2, 2011, 0.7 million non-vested RSUs, stock options and warrants were excluded from the computation of diluted net loss per share because their effect was anti-dilutive to the computation. These instruments could potentially be dilutive in a future period should the Company report income from continuing operations and, with respect to outstanding stock options or warrants, should the market price of the Company’s common stock exceed the exercise price of such instruments.

Insurance Reserves

Insurance Reserves

The Company maintains a high-deductible casualty insurance program, subject to per claim deductibles of $0.35 million for its workers’ compensation policy with a $0.15 million corridor policy effective July 1, 2011, $0.25 million for its general liability policy and $0.35 million for its automobile liability policy. The Company also has excess umbrella coverage up to $50.0 million per claim and in the aggregate subject to policy terms and conditions. Because most claims do not exceed the deductibles under its insurance policies, the Company is effectively self-insured for substantially all claims. The Company also has a self-insured plan for medical and dental claims. The Company determines any liabilities for unpaid claims and associated expenses, including incurred but not reported losses, and reflects the undiscounted value of those liabilities in the balance sheet within accrued liabilities. The determination of such claims and expenses and the appropriateness of the related liability is reviewed and updated quarterly. As of June 30, 2012 and December 31, 2011, the liability for insurance reserves was $15.2 million and $13.7 million, respectively. Known amounts for claims that are in the process of being settled, but have been paid in periods subsequent to those being reported, are recorded in the subsequent reporting periods. The Company’s insurance accruals are based upon known facts, historical trends and reasonable estimates of future expenses.

Income Taxes

Income Taxes

The Company follows the asset and liability method of accounting for income taxes. Income taxes consist of taxes currently due plus deferred taxes related primarily to differences between the basis of assets and liabilities for financial and income tax reporting. Deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be deductible or taxable when the assets and liabilities are recovered or settled. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. Deferred tax assets and liabilities are reflected at income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. A valuation allowance is recorded against a deferred tax asset when it is determined to be more-likely-than-not that the asset will not be realized.

Income Tax Uncertainties

The Company recognizes uncertain tax positions in its financial statements when minimum recognition criteria are met in accordance with current accounting guidance. The Company recognizes interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of June 30, 2012 and December 31, 2011, the Company had accrued $0.1 million and $0.9 million, respectively, in federal and state taxes, interest and penalties. The Company’s tax returns for the years ended December 31, 2008 through December 31, 2010 are still subject to examination by tax jurisdictions. The Company provides an intra-period tax allocation of the income tax expense or benefit for the year to continuing operations and discontinued operations.

Stock-based Compensation

Stock-based Compensation

The Company measures and recognizes compensation expense for all stock-based awards made to employees and directors based on estimated grant-date fair values.

The condensed consolidated financial statements include stock-based compensation expense of $1.0 million and $1.1 million, respectively, for the three months ended June 30, 2012 and July 2, 2011 and $3.0 million and $3.6 million, respectively for the six months ended June 30, 2012 and July 2, 2011 within selling, general, and administrative expenses in the consolidated statements of comprehensive income or loss.

Stock-based compensation expense is based on the fair value of awards ultimately expected to vest. The Company estimates forfeitures at the time of grant in order to estimate the amount of awards that will ultimately vest. Limited historical forfeiture data is available. As such, management has based the estimated forfeiture rate on expected employee turnover and reevaluates its estimates each period. The Company estimates the fair value of RSUs on the date of grant based on quoted market prices for the Company’s common stock and the fair value of stock options on the date of grant primarily using the Black-Scholes option-pricing model. Compensation expense for all stock-based awards is recognized on a straight-line basis over the requisite service periods. The Company records the cash flows resulting from the tax deductions in excess of the compensation cost recognized for those options (excess tax benefit) as financing cash flows.

Fair Value Measurements

Fair Value Measurements

Fair value is a market-based measurement, not an entity-specific measurement, and represents the price that would be received to sell an asset or transfer a liability in an orderly transaction between market participants at the measurement date. Valuation techniques such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost) may be used to determine fair value, which are each based upon observable and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions.

The Company uses a three-tier valuation hierarchy based upon observable and non-observable inputs, as described below:

Level 1 – Quoted market prices in active markets for identical assets or liabilities at the measurement date.

Level 2 – Observable market based inputs or other observable inputs corroborated by market data at the measurement date, other than quoted prices included in Level 1, either directly or indirectly.

Level 3 – Significant unobservable inputs that cannot be corroborated by observable market data and reflect the use of significant management judgment. These values are generally determined using valuation models that utilize management’s estimates of market participant assumptions.

The Company determines the estimated fair value of assets and liabilities using available market information and commonly accepted valuation methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. The use of different assumptions or estimation methodologies could have a material effect on the estimated fair values.

Concentration of Credit Risk

Concentration of Credit Risk

Financial instruments which potentially subject the Company to concentration of credit risk consist principally of accounts receivable and unbilled receivables. The Company does not enter into financial instruments for trading or speculative purposes.

Comprehensive Income or Loss

Comprehensive income or loss is a measure of net income or loss and all other changes in equity that result from transactions other than those with stockholders. The following table presents the components of comprehensive income or loss:

	Three Months Ended						Six Months Ended
	June 30, 2012			July 2, 2011			June 30, 2012			July 2, 2011
Net loss	$	(567	)	$	(6,365	)	$	(10,397	)	$	(14,239	)
Foreign currency translation gain		—			5			41			66
Comprehensive loss	$	(567	)	$	(6,360	)	$	(10,356	)	$	(14,173	)

Recent Accounting Pronouncements

Recent Accounting Pronouncements

Fair Value

In May 2011, the FASB updated its accounting guidance for fair value measurement to converge guidance of the FASB and the International Accounting Standards Board on fair value measurement and disclosure. This update changes the wording used to describe many of the requirements in U.S. GAAP for measuring fair value and disclosing information about fair value measurements, clarifies the FASB’s intent about the application of existing fair value measurement requirements, and changes particular principles or requirements for measuring fair value or for disclosing information about fair value measurements. The updated guidance is effective prospectively for interim and annual periods beginning after December 15, 2011. The Company adopted this guidance beginning with its Quarterly Report on Form 10-Q for the quarter ended March 31, 2012.

Presentation of Comprehensive Income

In June 2011, the FASB updated its accounting guidance for the presentation of comprehensive income. The objective of the updated guidance is to improve the comparability, consistency and transparency of financial reporting and to increase the prominence of items reported in other comprehensive income. It provides the option to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement or in two separate but consecutive statements. Companies are no longer permitted to present the components of other comprehensive income as part of the statement of changes in stockholders’ equity. In December 2011, the FASB deferred the specific requirement to present items that are reclassified from accumulated other comprehensive income to net income separately within their respective components of net income and other comprehensive income.

The updated guidance, other than the items subject to the December 2011 deferral, is effective retrospectively for interim and annual periods beginning after December 15, 2011. The Company adopted this guidance beginning with its Quarterly Report on Form 10-Q for the quarter ended March 31, 2012.

Goodwill Impairment

In September 2011, the FASB updated its accounting guidance for testing of goodwill for impairment. The updated guidance permits an entity to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The more-likely-than-not threshold is defined as having a likelihood of more than 50%. The updated accounting guidance is effective for fiscal years and interim periods beginning after December 15, 2011. The Company will adopt this guidance beginning with its annual assessment of goodwill impairment as of September 30, 2012. We are evaluating the impact that this standard will have on that assessment.

Segment Reporting Policy

Generally accepted accounting standards require the reporting of information about operating segments in the annual financial statements of public business enterprises and require that those enterprises report selected information about operating segments in interim financial reports issued to shareholders. Operating segments are components of an enterprise about which separate financial information is available and regularly evaluated by the chief operating decision makers of an enterprise. The Company reports its financial results on the basis of two reportable segments: (1) Fulfillment and (2) Engineering and Construction.  The Fulfillment segment performs installation and other services for the satellite and broadband cable pay-television industry. This reportable segment includes the aggregation of the satellite and broadband cable operating segments of the Company. The Engineering and Construction segment performs engineering and construction services on wired and wireless telecommunications networks. This reportable segment includes the aggregation of the wireline and wireless operating segments of the Company. Transactions within and between segments are generally made on a basis to reflect the market value of the services and have been eliminated in consolidation.

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Comprehensive Income Loss (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Comprehensive Income (Loss) [Line Items]
Net loss	$ (567)	$ (6,365)	$ (10,397)	$ (14,239)
Foreign currency translation gain		5	41	66
Comprehensive loss	$ (567)	$ (6,360)	$ (10,356)	$ (14,173)

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Business Combinations (Tables)

6 Months Ended

Jun. 30, 2012

Pinnacle

Schedule of Business Acquisitions by Acquisition

The following table presents the allocation of the purchase price to the fair value of assets acquired and liabilities assumed as of the date of acquisition:

Cash	$	451
Accounts receivable		4,313
Inventories		652
Prepaid expenses and other assets		192
Property and equipment		2,599
Amortizable intangible assets		28,686
Goodwill		16,817
Other assets		445
Accounts payable and accrued expenses		(3,700	)
Billings in excess of costs		(636	)
Deferred revenue		(2,462	)
Capital lease obligations		(377	)
Total fair value of net assets acquired	$	46,980

Amortizable Intangible Assets Acquired

The following table presents amortizable intangible assets acquired as of the date of acquisition:

	Estimated		Weighted-average
	fair value		amortization period
Customer relationships and backlog	$	23,530		10.5 years
Non-compete agreements		388		2.0 years
Technology and trade names		4,768		6.5 years
Total	$	28,686		9.7 years

Revenue and Loss From Continuing Operations as if Pinnacle Acquisition had Occurred

The following table presents pro forma revenue and loss from continuing operations as if the Pinnacle acquisition had occurred on January 1, 2011:

	Six Months Ended
	July 2, 2011
Revenue	$	199,845
Loss from continuing operations	$	(15,542	)

2012 Cable Acquisitions

Schedule of Business Acquisitions by Acquisition

The following table presents the calculation of the preliminary purchase prices for these acquisitions:

	Cableview		Streamline
Cash	$	2,400	$	458
Fair value of contingent consideration		484		0
Total purchase price	$	2,884	$	458

The following table presents the allocation of the preliminary purchase price to the fair value of assets acquired and liabilities assumed at the date of acquisition:

	Cableview			Streamline
Property and equipment	$	501			98
Goodwill		2,097			160
Customer contracts		360			200
Non-compete agreement		130			0
Capital lease obligations		(204	)		0
Total net assets acquired	$	2,884			458

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Basis of Presentation

6 Months Ended

Jun. 30, 2012

Basis of Presentation

2. Basis of Presentation

The accompanying unaudited condensed consolidated financial statements as of June 30, 2012 and for the three and six months ended June 30, 2012 and July 2, 2011, have been prepared in accordance with accounting standards generally accepted in the United States (“GAAP”) for interim financial statements and pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). In the Company’s opinion, the accompanying unaudited condensed consolidated financial statements include all adjustments, which are of a normal and recurring nature, necessary to present fairly the results of its operations and cash flows at the dates and for the periods indicated. The results of operations for the interim periods are not necessarily indicative of the results for the full fiscal year. The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany accounts have been eliminated in consolidation.

The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2011 filed with the SEC on March 7, 2012.

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CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2012	Dec. 31, 2011
Preferred Stock, par value	$ 0.00002	$ 0.00002
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value	$ 0.00002	$ 0.00002
Common Stock, shares authorized	200,000,000	200,000,000
Common Stock, shares issued	18,616,124	16,305,369
Common Stock, shares outstanding	18,616,124	16,305,369

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Stock Options and Restricted Stock Units

6 Months Ended

Jun. 30, 2012

Stock Options and Restricted Stock Units

12. Stock Options and Restricted Stock Units

Plan Summary

As of June 30, 2012, the Company sponsored three stock option plans, the 1999 Securities Plan (the “1999 Plan”), the 2007 Equity Incentive Plan (the “2007 Plan”) and the 2009 Omnibus Securities Plan (the “2009 Plan”) (collectively, the “Plans”).

The Plans provide for the grant of RSUs, stock options and certain other stock-based instruments. The terms of these instruments are set by the Company’s board of directors (the “Board”). Stock options expire no later than ten years after the date the stock option is granted. As of June 30, 2012, a total of 1.6 million shares of the Company’s common stock had been authorized for issuance under the Plans, of which 0.3 million shares remain eligible for the grant of awards under the Plans.

Tender Offer

On December 9, 2010, the Company commenced a tender offer to exchange certain eligible options to purchase shares of its common stock that were currently outstanding under the following stock option plans: (i) the 1999 Plan; (ii) the 2007 Plan; and (iii) the 2009 Plan. Eligible options fell within one of the following three groups: (i) non-Homerun Portion (as defined below) stock options that were granted under the 2007 Plan and were vested as of December 31, 2010 (“Group 1”); (ii) non-Homerun Portion stock options that were unvested as of December 31, 2010 and any Homerun Portion stock options (whether vested or unvested) that were granted under the 2007 Plan (“Group 2”); and (iii) vested and unvested stock options granted under the 1999 Plan and the 2009 Plan (“Group 3”). The “Homerun Portion” of a 2007 Plan stock option grant was the 40% portion of each stock option grant, whether vested or unvested, that becomes exercisable (at its then current exercise price) only if and when the fair market value of the Company’s common stock is at least $168.00 per share.

Each tendered eligible option was cancelled in exchange for either a grant of RSUs or a replacement option, depending on whether the tendered eligible option was in Group 1, Group 2 or Group 3.  In exchange for each tendered eligible option in Group 1 and Group 3, the holder was granted a replacement option with an exercise price per share equal to the fair market value of the Company’s common stock on the first business day following the expiration of the tender offer, January 10, 2011. Except for the exercise price and the date of grant, all other material terms and provisions (including post-termination exercise periods) of the eligible options remained unchanged.  In exchange for the tender of all eligible options in Group 2, each holder received a grant of RSUs under the 2009 Plan. RSUs represent the right to receive one share of the Company’s common stock for each vested RSU.

The tender offer expired on Friday, January 7, 2011, and pursuant to the tender offer, eligible options to purchase an aggregate of 296,833 shares of the Company’s common stock were validly tendered and not withdrawn, and the Company accepted for repurchase these eligible options. The holders of eligible options who validly tendered eligible options received an aggregate of 688,976 RSUs and 96,204 replacement options, repriced at an exercise price of $9.42 per share. For more information, refer to the Company’s Tender Offer Statement on Schedule TO, as filed with the SEC on December 9, 2010, as amended on December 28, 2010 and January 10, 2011. The Company issued an additional 74,202 RSUs on January 10, 2011 to eligible employees and members of the Board who were not eligible to participate in the tender offer or that did not hold any Group 2 options.

Long-Term Incentive Plan

At a meeting held on April 3, 2012, the Board of Directors approved a Long Term Incentive Plan (“LTI Plan”) as part of a broader compensation plan for participating senior executives of the Company. Under the LTI Plan, each participant shall receive an annual target grant of RSUs, valued as a percentage of the participant’s base salary, that consist 50% of time-vested RSUs that vest in equal annual installments on the first four anniversaries of the date of grant, and 50% of performance-vested RSUs that vest at the end of a three-year period following the date of grant, based upon the achievement of annual performance conditions established by the Committee in advance of each year during the grant period. The number of performance-vested RSUs ultimately earned will vary based on achievement with respect to the established performance targets. In this regard, if achievement of the target goal is at less than 90%, no performance-based RSUs will be earned. If achievement is between 90% and 100% of target, then the number of RSUs earned will be prorated from 50% (at 90% achievement) to 100% (at 100% achievement) of the initial grant. If achievement is over 100% of target, then the number of RSUs earned will be increased commensurate with the percentage of achievement over target, with a maximum award of 150% of the initial grant. In connection with this plan, the Company issued 268,509 RSUs during the quarter ended June 30, 2012.

Other Disclosures

The following table presents the changes in stock options and RSUs under each of the Plans:

	2007 Plan				2009 Plan and 1999 Plan					2009 Plan RSUs
	Number of Shares		Weighted Average Exercise Price		Number of Shares			Weighted Average Exercise Price		Number of Shares			Weighted Average Price
Outstanding at December 31, 2011		—	$	—		89,291		$	10.28		487,726		$	9.46
Granted – New		—		—		—			—		453,206			3.76
Exercised / Vested		—		—		—			—		(262,348	)		8.75
Cancelled / Forfeited		—		—		(16,264	)		9.52		(15,301	)		9.42
Outstanding at June 30, 2012		—		—		73,027			10.45		663,283			5.85

During the three months ended June 30, 2012 and July 2, 2011, the Company recorded stock-based compensation expense of $1.0 million and $1.1 million, respectively. During the six months ended June 30, 2012 and July 2, 2011, the Company recorded stock-based compensation expense of $3.0 million and $3.6 million, respectively. The stock-based compensation expense for the six months ended June 30, 2012 included $1.4 million for the acceleration of RSU vesting related to the separation of the Chief Executive Officer and Executive Chairman. As of June 30, 2012, there was $4.7 million of total unrecognized compensation cost related to the non-vested stock-based compensation arrangements granted under the Plans (Group 2 and new RSUs granted). That cost is expected to be recognized over a weighted-average period of 2.3 years.

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Document and Entity Information	6 Months Ended
	Jun. 30, 2012	Aug. 06, 2012
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2
Trading Symbol	UNTK
Entity Registrant Name	UNITEK GLOBAL SERVICES, INC.
Entity Central Index Key	0000826773
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		18,668,200

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Related-Party Transactions

6 Months Ended

Jun. 30, 2012

Related-Party Transactions

13. Related-Party Transactions

The Company maintains certain policies and procedures for the review, approval and ratification of related-party transactions to ensure that all transactions with selected parties are fair, reasonable and in the Company’s best interest. All significant relationships and transactions are separately identified by management if they meet the definition of a related party or a related-party transaction. Related-party transactions include transactions that occurred during the year, or are currently proposed, in which the Company was or will be a participant and in which any related person had or will have a direct or indirect material interest. All related-party transactions are reviewed, approved and documented by the appropriate level of the Company’s management in accordance with these policies and procedures.

Monitoring and Oversight Agreement

On January 27, 2010, the Company entered into an Amended and Restated Monitoring and Oversight Agreement (the “M&O Agreement”) with HM Capital Partners LP (“HM LP”).

In connection with the closing of the equity offering completed in November 2010 (the “Equity Offering”), the parties to the M&O Agreement agreed to terminate the M&O Agreement and the Company has agreed to pay a termination fee of $4.3 million (payable in cash or stock, as described below) that would only become payable only upon certain conditions being met as outlined below.

· The Sector Performance Fund, which is an affiliate of HM LP, sells its entire ownership stake in the Company, and

· The average price per share of common stock realized by the Sector Performance Fund is above its basis, which was calculated as of the closing of the Equity Offering and includes the conversion of the Series B Preferred and all other shares owned by Sector Performance Fund prior to the Equity Offering. Subsequent to the Equity Offering and as of June 30, 2012, the Sector Performance Fund’s basis in its stock was significantly above the quoted market price of the Company’s common stock.

If the two conditions above are met and the termination payment becomes payable, the Company will be entitled to satisfy this obligation in either cash or shares of its common stock, at its sole discretion. If payment is made in shares of common stock, the stock price would be calculated using the 20-day trailing average share price as of the date that the two conditions above are met and the termination payment becomes payable.

The termination fee resulting from the termination of the M&O Agreement represents a loss contingency. As of June 30, 2012, the Company believes it does not yet meet the requirements to be recorded as a liability since the Company’s quoted stock price is currently trading well below the Sector Performance Fund basis and a sale of their stock would not meet the conditions precedent required to trigger payment of the termination fee. The Company will continue to evaluate this loss contingency on an ongoing basis and as of each reporting period in order to determine the probability of the triggering conditions being met.

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CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME OR LOSS (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Revenues	$ 115,533	$ 105,959	$ 223,760	$ 197,042
Cost of revenues	94,306	84,357	184,569	160,906
Gross profit	21,227	21,602	39,191	36,136
Selling, general and administrative expenses	10,271	13,078	23,330	23,949
Change in fair value of contingent consideration	(400)		(724)
Restructuring charges	797		5,085
Depreciation and amortization	7,333	7,117	14,290	13,447
Operating income (loss)	3,226	1,407	(2,790)	(1,260)
Interest expense	3,662	3,486	6,684	7,959
Loss on extinguishment of debt		3,466		3,466
Other income, net	(909)	(112)	(1,138)	(141)
Income (loss) from continuing operations before income taxes	473	(5,433)	(8,336)	(12,544)
Income tax expense	909	889	1,584	1,401
Loss from continuing operations	(436)	(6,322)	(9,920)	(13,945)
Loss from discontinued operations	(131)	(43)	(477)	(294)
Net loss	(567)	(6,365)	(10,397)	(14,239)
Net loss per share - basic and diluted:
Continuing operations	$ (0.02)	$ (0.40)	$ (0.56)	$ (0.89)
Discontinued operations	$ (0.01)		$ (0.03)	$ (0.02)
Net loss	$ (0.03)	$ (0.40)	$ (0.59)	$ (0.91)
Weighted average shares of common stock outstanding:
Basic and diluted	18,629	16,019	17,587	15,584
Comprehensive loss	$ (567)	$ (6,360)	$ (10,356)	$ (14,173)

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Goodwill and Intangible Assets

6 Months Ended

Jun. 30, 2012

Goodwill and Intangible Assets

7. Goodwill and Intangible Assets

The following table presents the changes in the carrying amount of the Company’s goodwill by segment:

	Fulfillment			Engineering & Construction		Total
Balance at December 31, 2011	$	105,308		$	58,489	$	163,797
Goodwill associated with acquisitions		2,257			—		2,257
Other adjustments		(1	)		—		(1	)
Balance at June 30, 2012	$	107,564		$	58,489	$	166,053

Management reviews goodwill and long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be realizable. Accumulated impairment losses at June 30, 2012 and December 31, 2011 were $32.4 million, resulting from the impairment of the wireline reporting unit during the year ended December 31, 2009.

The following table presents the components of amortizable intangible assets, net:

	June 30,		December 31,
	2012		2011
Amortizable intangible assets:
Customer relationships	$	99,222	$	98,662
Technology and trade names		4,768		4,768
Non-compete agreements		2,101		1,971
Total amortizable intangible assets		106,091		105,401
Accumulated amortization:
Customer relationships		73,333		68,879
Technology and trade names		1,046		628
Non-compete agreements		1,719		1,476
Total accumulated amortization		76,098		70,983
Amortizable intangible assets, net	$	29,993	$	34,418

Amortization expense for the three months ended June 30, 2012 and July 2, 2011 was $2.6 million and $3.3 million, respectively. Amortization expense for the six months ended June 30, 2012 and July 2, 2011 was $5.1 million and $6.1 million, respectively.

The following table presents estimated amortization expense for the remainder of the current year, for each of the following four years and thereafter:

Six months ending December 31, 2012	$	4,698
2013		4,413
2014		3,518
2015		3,370
2016		2,665
Thereafter		11,329
Total	$	29,993

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Concentration of Credit Risk

6 Months Ended

Jun. 30, 2012

Concentration of Credit Risk

6. Concentration of Credit Risk

The following table presents revenue concentration information as a percentage of total consolidated revenues:

	Three Months Ended						Six Months Ended
	June 30, 2012			July 2, 2011			June 30, 2012			July 2, 2011			Primary Segment
Revenue from top 10 customers		89	%		88	%		90	%		91	%
Revenue from significant customers:
DIRECTV		37	%		44	%		38	%		46	%	Fulfillment
Comcast		17	%		17	%		17	%		17	%	Fulfillment
Eaton Electric		8	%		1	%		8	%		—		Engineering & Construction
AT&T		7	%		—			6	%		—		Engineering & Construction
Verizon Communications		5	%		10	%		7	%		10	%	Engineering & Construction

At June 30, 2012 and December 31, 2011, credit risk was concentrated with five customers that accounted for approximately $58.1 million or 55% and $47.6 million or 52%, respectively, of accounts receivable and unbilled revenue.

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Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2012

Comprehensive Income Loss

The following table presents the components of comprehensive income or loss:

	Three Months Ended						Six Months Ended
	June 30, 2012			July 2, 2011			June 30, 2012			July 2, 2011
Net loss	$	(567	)	$	(6,365	)	$	(10,397	)	$	(14,239	)
Foreign currency translation gain		—			5			41			66
Comprehensive loss	$	(567	)	$	(6,360	)	$	(10,356	)	$	(14,173	)

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Income Taxes

6 Months Ended

Jun. 30, 2012

Income Taxes

14. Income Taxes

For the three months ended June 30, 2012, the Company’s income tax expense was $0.9 million, which consisted primarily of a current tax benefit of $0.1 million related to its Canadian operations and a deferred tax expense of $1.0 million related to tax deductible goodwill. During the three months ended July 2, 2011, the Company’s income tax expense was $0.9 million and consisted primarily of a current tax benefit of $0.1 million related to the Company’s Canadian operations and a deferred tax expense of $1.0 million related to tax deductible goodwill and state income taxes.

For the six months ended June 30, 2012, the Company’s income tax expense was $1.6 million, which consisted primarily of a current tax benefit of $0.4 million related to its Canadian operations and a deferred tax expense of $2.0 million related to tax deductible goodwill. For the six months ended July 2, 2011, the Company’s income tax expense was $1.4 million, which consisted primarily of a current tax benefit of $0.2 million related to its Canadian operations and a deferred tax expense of $1.6 million related to tax deductible goodwill and state income taxes.

Because the Company has not yet achieved profitable operations outside of Canada, management believes the potential tax benefits from other deferred tax assets do not satisfy the criteria for recognition and accordingly has recorded a valuation allowance for substantially its entire gross deferred tax asset. Additionally, for tax purposes, certain goodwill is being amortized. In periods when the book basis of tax deductible goodwill exceeds its respective tax basis, a net deferred tax liability is recorded in the consolidated financial statements, since the basis difference is not expected to reverse within the periods that the Company’s deferred tax assets will be recognized.

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Legal Proceedings

6 Months Ended

Jun. 30, 2012

Legal Proceedings

10. Legal Proceedings

From time to time, the Company is a party to various lawsuits, claims, or other legal proceedings and is subject, due to the nature of its business, to governmental agency oversight, audits, investigations and review. Such actions may seek, among other things, compensation for alleged personal injury, breach of contract, property damage, punitive damages, civil penalties or other losses, or injunctive or declaratory relief. Under such governmental audits and investigations, the Company may become subject to fines and penalties or other monetary damages. With respect to such lawsuits, claims, proceedings and governmental investigations and audits, the Company accrues reserves when it is probable a liability has been incurred and the amount of loss can be reasonably estimated. The Company does not believe any of the pending proceedings, individually or in the aggregate, will have a material effect on its consolidated results of operations, cash flows or financial condition.

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Stock Options and Restricted Stock Units (Detail) (USD $)	6 Months Ended
	Jun. 30, 2012
2007 Plan
Number of Shares
Granted
Exercised / Vested
Weighted Average Exercise Price
Granted
Exercised / Vested
2009 Plan and 1999 Plan
Number of Shares
Beginning Balance	89,291
Granted
Exercised / Vested
Cancelled / Forfeited	(16,264)
Ending balance	73,027
Weighted Average Exercise Price
Beginning Balance	$ 10.28
Granted
Exercised / Vested
Cancelled / Forfeited	$ 9.52
Ending balance	$ 10.45
2009 Plan RSUs
Number of Shares
Beginning Balance	487,726
Granted	453,206
Exercised / Vested	(262,348)
Cancelled / Forfeited	(15,301)
Ending balance	663,283
Weighted Average Exercise Price
Beginning Balance	$ 9.46
Granted	$ 3.76
Exercised / Vested	$ 8.75
Cancelled / Forfeited	$ 9.42
Ending balance	$ 5.85

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Long-Term Debt

6 Months Ended

Jun. 30, 2012

Long-Term Debt

8. Long-Term Debt

On April 15, 2011, the Company completed a refinancing of all of its existing debt by entering into (i) a Credit Agreement (the “Term Loan Agreement”) by and among UniTek, the several banks and other financial institutions or entities that are parties to the Term Loan Agreement (collectively, the “Term Lenders”); and (ii) a Revolving Credit and Security Agreement (the “Revolving Loan Agreement”) by and among UniTek (and certain subsidiaries of UniTek) and PNC Bank, National Association (the “Revolving Lender”).

The Term Loan Agreement provides for a $100.0 million term loan (the “Term Loan”), and the Revolving Loan Agreement provides for a $75.0 million revolving credit facility (“Revolving Loan”). Both the Term Loan and the Revolving Loan may be used for general business purposes. The Term Loan is to be repaid in quarterly installments totaling 1.00% per annum of the term loan amount. Such payments began on June 30, 2011 and will end upon maturity of the debt in 2018. The original borrowing under the Term Loan Agreement was subject to a three percent (3.00%) debt discount totaling $3.0 million, which is being amortized over the life of the loan. The Term Loan bears interest at one, two, three or six month LIBOR (with a floor of 1.50%) plus a margin of 7.50% (9.00% at June 30, 2012). The Revolving Loan matures in 2016. UniTek may draw on the Revolving Loan and repay amounts borrowed in unlimited repetition up to the maximum allowed amount so long as no event of default has occurred and is continuing. The interest rate on the Revolving Loan can be a combination of LIBOR (with no floor) and/or a base rate plus a margin of between 2.25% and 2.75% (the weighted average interest rate of the Revolving Loan was 3.78% at June 30, 2012). Subject to certain terms and conditions, the Term Loan Agreement and the Revolving Loan Agreement include accordion features of $50.0 million and $25.0 million, respectively.

On May 3, 2012, the Company entered into an incremental term draw of $20.0 million under the accordion feature of the Term Loan Agreement. The incremental term draw was subject to a four percent (4.00%) debt discount which is being amortized over the remaining life of the loan. The interest rate, maturity date and terms of the Term Loan Agreement did not change.

The Term Loan Agreement and the Revolving Loan Agreement contain customary representations and warranties of UniTek as well as provisions for repayment, guarantees, other security and customary events of default. Specifically, the Revolving Loan Agreement and the Term Loan Agreement provide the Revolving Lender and the Term Lenders, respectively, with security interests in the collateral of UniTek (and certain subsidiaries of UniTek). As of June 30, 2012, the Company had $21.3 million in letters of credit outstanding under the Revolving Loan Agreement.

The following table presents the components of long-term debt:

	June 30,		December 31,
	2012		2011
Revolving Loan	$	28,110	$	15,663
Term Loan, net of debt discounts of $3,260 and $2,696, respectively		115,740		96,554
Total long-term debt		143,850		112,217
Less current portion		1,500		1,000
Long-term debt, net of current portion	$	142,350	$	111,217

The following table presents future maturities of total long-term debt, exclusive of debt discounts:

Six months ending December 31, 2012	$	900
2013		1,200
2014		1,200
2015		1,200
2016		29,310
Thereafter		113,300
Total	$	147,110

The Term Loan Agreement and the Revolving Loan Agreement require the Company to be in compliance with specified financial covenants, including (i) a “Consolidated Leverage Ratio” (as such term is respectively defined and applied in the Term Loan Agreement and the Revolving Loan Agreement) of less than a range of 4.75-3.00 to 1.00 (such ratio declining over time); (ii) a “Fixed Charge Coverage Ratio” (as such term is defined in the Term Loan Agreement and the Revolving Loan Agreement) not less than 1.2 to 1.0 for every fiscal quarter ended after the end of fiscal year 2011; and (iii) certain other covenants related to the operation of UniTek’s business in the ordinary course. In the event of noncompliance with these financial covenants and other defined events of default, the Term Lenders and the Revolving Lender are entitled to certain remedies, including acceleration of the repayment of amounts outstanding on the Term Loan and the Revolving Loan. The Company has to date not experienced any defaults with any such covenants.

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Fair Value Measurements

6 Months Ended

Jun. 30, 2012

Fair Value Measurements

9. Fair Value Measurements

The carrying values of cash and cash equivalents, restricted cash, accounts receivable and unbilled revenue, accounts payable, accrued liabilities and financial instruments included in other assets and other liabilities are reflected in the consolidated balance sheets at historical cost, which is materially representative of their fair value due to the relatively short-term maturities of these assets and liabilities. The carrying values of capital lease obligations and long-term debt approximate fair value because they bear interest at rates currently available to the Company for debt with similar terms and remaining maturities (Level 2 measurements).

The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2012:

	Fair Value Measurements at June 30, 2012
	Fair Value at June 30, 2012		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets
Cash and cash equivalents	$	—	$	—	$	—	$	—
Deferred compensation plan assets		716		716		—		—
Total	$	716	$	716	$	—	$	—
Liabilities
Contingent consideration	$	84	$	—	$	—	$	84
Interest rate swap		112		—		112		—
Total	$	196	$	—	$	112	$	84

The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2011:

	Fair Value Measurements at December 31, 2011
	Fair Value at December 31, 2011		Quoted Prices in  Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets
Cash and cash equivalents	$	95	$	95	$	—	$	—
Deferred compensation plan assets		551		551		—		—
Total	$	646	$	646	$	—	$	—
Liabilities
Contingent consideration	$	26,958	$	—	$	—	$	26,958
Interest rate swap		133		—		133		—
Total	$	27,091	$	—	$	133	$	26,958

Derivatives

The Company manages interest rate exposure by using derivative instruments to reduce the variability of interest payments for variable-rate debt. The Company was also required to maintain interest rate hedge agreements covering a notional amount of not less than 50% of the debt outstanding under the Term Loan Agreement. On July 15, 2011, the Company entered into an interest-rate collar agreement with an aggregate notional principal amount of $50.0 million with a financial institution. This interest rate collar agreement matures on July 15, 2013. The collar is used to hedge the required portion of the Company’s First Lien Credit Agreement. The fair value of the interest-rate collar liability was $0.1 million at June 30, 2012 and December 31, 2011 and was recorded within accrued liabilities with changes in fair value recorded in earnings as a component of interest expense. The change in fair value is also reflected within the condensed consolidated statement of cash flows within the cash flows from operating activities. The valuation of the interest rate collar represents the estimate of the net present value of expected cash flows from each transaction between the Company and the financial institution using relevant mid-market data inputs and based on the assumption of no unusual market conditions or forced liquidations. Due to the Company’s limited use of derivative instruments, there were no significant concentrations of credit risk with respect to derivative transactions as of June 30, 2012.

Contingent Consideration

The fair value of contingent consideration for the acquisitions of Pinnacle and Cableview was calculated using significant unobservable inputs. The substantial majority the fair value relates to the acquisition of Pinnacle and was determined using a Monte Carlo simulation model applied to the Company’s estimate of Pinnacle’s expected EBITDA performance at each of the measurement dates. The significant assumptions used in this calculation include forecasted revenue and earnings, an estimate of the volatility of Pinnacle’s earnings based upon a selected peer group and a risk-free interest rate equal to that of U.S. Treasury bonds with terms approximating the earn-out periods.

The following table presents the changes in the fair value of the contingent consideration during the six months ended June 30, 2012:

	Contingent Consideration
Balance as of December 31, 2011	$	26,958
Acquisitions		484
Payments		(19,541	)
Reclassifications to additional paid-in-capital		(7,093	)
Changes in fair value		(724	)
Balance as of June 30, 2012	$	84

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Warrants

6 Months Ended

Jun. 30, 2012

Warrants

11. Warrants

The following table presents outstanding warrants to purchase shares of the Company’s common stock:

Issued to	Shares		Grant Date	Expiration Date	Exercise Price
UniTek employees		11,384	September 26, 2007	September 26, 2017	$	140.00
Former owners of UniTek Holdings		77,902	September 26, 2007	September 26, 2017		140.00
Former owners of acquired cable business		2,456	December 2, 2010	December 2, 2020		56.00
Total		91,742		Weighted average exercise price		137.75

During the three and six months ended June 30, 2012 and July 2, 2011, no warrants to purchase shares were exercised, and there were no new issuances of warrants.

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Segment Reporting - Additional Information (Detail) (USD $)	6 Months Ended
	Jun. 30, 2012 Segment	Dec. 31, 2011
Segment Reporting Information [Line Items]
Number of reportable segments	2
Assets	$ 360,538,000	$ 348,880,000
Fulfillment
Segment Reporting Information [Line Items]
Assets	174,100,000	169,500,000
Increase in segment assets	4,600,000
Engineering and Construction
Segment Reporting Information [Line Items]
Assets	186,400,000	179,400,000
Increase in segment assets	$ 7,000,000

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Discontinued Operations (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jul. 02, 2011	Jun. 30, 2012	Jul. 02, 2011
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues	$ (22)	$ 457	$ 115	$ 1,222
Cost of revenues	101	468	536	1,444
Gross profit	(123)	(11)	(421)	(222)
Selling, general and administrative expenses	(2)		(1)	(3)
Depreciation and amortization	10	32	57	75
Loss from discontinued operations before income taxes	(131)	(43)	(477)	(294)
Tax benefit from discontinued operations
Loss from discontinued operations	$ (131)	$ (43)	$ (477)	$ (294)

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Business - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2012 Segment
Segment Reporting Information [Line Items]
Number of reportable segments	2

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Long-Term Debt - Additional Information (Detail) (USD $) In Millions, unless otherwise specified			1 Months Ended						1 Months Ended
	Jun. 30, 2012 Minimum	Jun. 30, 2012 Maximum	Apr. 30, 2012 Revolving Loan	Jun. 30, 2012 Revolving Loan	Apr. 15, 2012 Revolving Loan	Apr. 15, 2012 Revolving Loan Minimum	Apr. 15, 2012 Revolving Loan Maximum	Apr. 15, 2012 Term Loan Original	Apr. 30, 2012 Term Loan	Apr. 15, 2012 Term Loan	Apr. 15, 2012 Term Loan Minimum	May 31, 2012 Term Loan Incremental Draw	May 03, 2012 Term Loan Incremental Draw
Debt Instrument [Line Items]
Term loan, face amount								$ 100.0				$ 20.0
Revolving credit facility, maximum borrowing capacity					75.0
Term loan debt discount percentage								3.00%					4.00%
Debt discount								3.0
Debt instrument, interest rate terms			The interest rate on the Revolving Loan can be a combination of LIBOR (with no floor) and/or a base rate plus a margin of between 2.25% and 2.75% (the weighted average interest rate of the Revolving Loan was 3.78% at June 30, 2012)						The Term Loan bears interest at one, two, three or six month LIBOR (with a floor of 1.50%) plus a margin of 7.50% (9.00% at June 30, 2012)
Term loan, floor rate											1.50%
Debt instrument, margin						2.25%	2.75%			7.50%
Debt instrument, interest rate					3.78%					9.00%
Debt instrument, accordion features					25.0					50.0
Term loan, repayment as a percentage of loan amounts										1.00%
Letters of credit outstanding				$ 21.3
Consolidated leverage ratio	3.00	4.75
Fixed charge coverage ratio	1.2

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Segment Reporting

6 Months Ended

Jun. 30, 2012

Segment Reporting

16. Segment Reporting

Generally accepted accounting standards require the reporting of information about operating segments in the annual financial statements of public business enterprises and require that those enterprises report selected information about operating segments in interim financial reports issued to shareholders. Operating segments are components of an enterprise about which separate financial information is available and regularly evaluated by the chief operating decision makers of an enterprise. The Company reports its financial results on the basis of two reportable segments: (1) Fulfillment and (2) Engineering and Construction.  The Fulfillment segment performs installation and other services for the satellite and broadband cable pay-television industry. This reportable segment includes the aggregation of the satellite and broadband cable operating segments of the Company. The Engineering and Construction segment performs engineering and construction services on wired and wireless telecommunications networks. This reportable segment includes the aggregation of the wireline and wireless operating segments of the Company. Transactions within and between segments are generally made on a basis to reflect the market value of the services and have been eliminated in consolidation.

The Company evaluates the performance of its operating segments based on several factors of which the primary financial measure is segment EBITDA. Management believes segment operating income (loss) represents the closest GAAP measure to segment EBITDA. 

The following table presents selected segment financial information for the three months ended June 30, 2012:

	Three Months Ended
	June 30, 2012									July 2, 2011
	Fulfillment			Engineering & Construction			Total			Fulfillment		Engineering & Construction			Total
Revenues	$	72,011		$	43,522		$	115,533		$	68,845	$	37,114		$	105,959
Cost of revenues		57,662			36,644			94,306			52,513		31,844			84,357
Gross profit		14,349			6,878			21,227			16,332		5,270			21,602
Selling, general and administrative expenses		5,661			4,610			10,271			7,266		5,812			13,078
Change in fair value of contingent consideration		(400	)		—			(400	)		—		—			—
Restructuring charges		497			300			797			—		—			—
Depreciation and amortization		5,002			2,331			7,333			4,808		2,309			7,117
Operating income (loss)	$	3,589		$	(363	)	$	3,226		$	4,258	$	(2,851	)	$	1,407
Interest expense								3,662								3,486
Loss on extinguishment of debt								—								3,466
Other income, net								(909	)							(112	)
Income (loss) from continuing operations before income taxes							$	473							$	(5,433	)

The following table presents selected segment financial information for the six months ended June 30, 2012:

	Six Months Ended
	June 30, 2012									July 2, 2011
	Fulfillment			Engineering & Construction			Total			Fulfillment		Engineering & Construction			Total
Revenues	$	141,951		$	81,809		$	223,760		$	132,784	$	64,258		$	197,042
Cost of revenues		114,828			69,741			184,569			103,716		57,190			160,906
Gross profit		27,123			12,068			39,191			29,068		7,068			36,136
Selling, general and administrative expenses		13,170			10,160			23,330			14,410		9,539			23,949
Change in fair value of contingent consideration		(400	)		(324	)		(724	)		—		—			—
Restructuring charges		3,268			1,817			5,085			—		—			—
Depreciation and amortization		9,719			4,571			14,290			10,041		3,406			13,447
Operating income (loss)	$	1,366		$	(4,156	)	$	(2,790	)	$	4,617	$	(5,877	)	$	(1,260	)
Interest expense								6,684								7,959
Loss on extinguishment of debt								—								3,466
Other income, net								(1,138	)							(141	)
Loss from continuing operations before income taxes							$	(8,336	)						$	(12,544	)

At June 30, 2012, the total assets of the Fulfillment segment were $174.1 million and the total assets of the Engineering and Construction segment were $186.4 million. This compares to $169.5 million and $179.4 million at December 31, 2011 for the Fulfillment segment and the Engineering and Construction segment, respectively. The increase of $4.6 million in the assets of the Fulfillment segment was primarily due to the acquisitions of Cableview and Streamline, and the increase of $7.0 million in the assets of the Engineering and Construction segment compared to December 31, 2011 is primarily due to an increase in accounts receivable and unbilled revenue due to higher revenues in the wireless business.

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Concentration of Credit Risk (Tables)

6 Months Ended

Jun. 30, 2012

Revenue Concentration as Percentage of Consolidated Revenue

The following table presents revenue concentration information as a percentage of total consolidated revenues:

	Three Months Ended						Six Months Ended
	June 30, 2012			July 2, 2011			June 30, 2012			July 2, 2011			Primary Segment
Revenue from top 10 customers		89	%		88	%		90	%		91	%
Revenue from significant customers:
DIRECTV		37	%		44	%		38	%		46	%	Fulfillment
Comcast		17	%		17	%		17	%		17	%	Fulfillment
Eaton Electric		8	%		1	%		8	%		—		Engineering & Construction
AT&T		7	%		—			6	%		—		Engineering & Construction
Verizon Communications		5	%		10	%		7	%		10	%	Engineering & Construction

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Amortizable Intangible Assets Net (Detail) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2012	Dec. 31, 2011
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets	$ 106,091	$ 105,401
Accumulated amortization	76,098	70,983
Amortizable intangible assets, net	29,993	34,418
Customer relationships and backlog
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets	99,222	98,662
Accumulated amortization	73,333	68,879
Amortizable intangible assets, net	25,889	29,783
Technology and Trade Names
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets	4,768	4,768
Accumulated amortization	1,046	628
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Amortizable intangible assets	2,101	1,971
Accumulated amortization	$ 1,719	$ 1,476

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Business Combinations 2012 Cable Acquisitions - Additional Information (Detail) (USD $)	6 Months Ended	3 Months Ended		3 Months Ended		3 Months Ended						1 Months Ended		1 Months Ended
	Jun. 30, 2012 Maximum	Mar. 31, 2012 Cableview	Mar. 02, 2012 Cableview	Mar. 31, 2012 Cableview Non-compete agreements	Mar. 02, 2012 Cableview Non-compete agreements	Mar. 31, 2012 Cableview Customer Contracts	Mar. 02, 2012 Cableview Customer Contracts	Mar. 02, 2012 Cableview At Closing	Mar. 02, 2012 Cableview Subsequent to Closing	Mar. 31, 2012 Cableview Six Month Earnout Maximum	Mar. 31, 2012 Cableview Twelve Month Earnout Maximum	Jan. 31, 2012 Streamline	Jan. 03, 2012 Streamline	Jan. 31, 2012 Streamline Customer Contracts	Jan. 03, 2012 Streamline Customer Contracts
Business Acquisition [Line Items]
Business acquisition, aggregate purchase price			$ 2,884,000										$ 458,000
Business acquisition, cash			2,400,000					500,000	1,900,000				458,000
Business acquisition, fair value of contingent consideration			484,000
Business acquisition, fair value of contingent consideration										400,000	1,400,000
Amortizable intangible assets			500,000		130,000		360,000								200,000
Business acquisition, finite lived intangible asset useful life	129 months			12 months		24 months								24 months
Business acquisition, revenue contributed by acquiree		$ 3,500,000										$ 400,000

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2012	Jul. 02, 2011
Cash flows from operating activities:
Net loss	$ (10,397)	$ (14,239)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities - continuing operations:
Loss from discontinued operations	477	294
Provision for doubtful accounts	812	661
Depreciation and amortization	14,290	13,447
Amortization of deferred financing fees	391	798
Change in fair value of derivatives	36	40
Accretion of debt discount	236	447
Change in fair value of contingent consideration	(724)
Loss on extinguishment of debt		3,466
Stock-based compensation	3,047	3,589
Gain on sale of fixed assets	(1,152)	(102)
Deferred tax assets, net	1,610	1,421
Changes in assets and liabilities:
Accounts receivable and unbilled revenue	(14,027)	(6,646)
Inventories	926	641
Prepaid expenses and other assets	(3,452)	225
Accounts payable and accrued liabilities	7,627	(508)
Payment of contingent consideration	(2,427)
Net cash (used in) provided by operating activities - continuing operations	(2,727)	3,534
Net cash used in operating activities - discontinued operations	(420)	(219)
Net cash (used in) provided by operating activities	(3,147)	3,315
Cash flows from investing activities:
Acquisition of property and equipment	(3,117)	(2,788)
Proceeds from sale of property and equipment	1,607	357
Cash paid for acquisition of businesses, net of cash acquired	(2,858)	(12,581)
Net cash used in investing activities	(4,368)	(15,012)
Cash flows from financing activities:
Proceeds from revolving credit facilities, net	12,447	22,566
Proceeds from issuance of long-term debt, net of debt discount	19,200	97,000
Repayment of long-term debt	(250)	(109,150)
Repayment of capital leases	(6,255)	(4,594)
Payment of contingent consideration	(17,114)
Financing fees	(514)	(3,824)
Other financing activities	(194)	(515)
Net cash provided by financing activities	7,320	1,483
Effect of exchange rate on cash and cash equivalents	100	20
Net decrease in cash and cash equivalents	(95)	(10,194)
Cash and cash equivalents at beginning of period	95	17,716
Cash and cash equivalents at end of period		7,522
Supplemental cash flow information:
Interest paid	3,105	8,018
Income taxes paid	784	244
Significant non-cash items:
Fair value of equity paid for acquisition	7,093	8,453
Acquisition of property and equipment financed by capital leases	$ 3,676	$ 2,521

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Accounts Receivable and Unbilled Revenue, Net of Allowances

6 Months Ended

Jun. 30, 2012

Accounts Receivable and Unbilled Revenue, Net of Allowances

5. Accounts Receivable and Unbilled Revenue, Net of Allowances

The following table presents the components of accounts receivable and unbilled revenue, net of allowances:

	June 30,			December 31,
	2012			2011
Accounts receivable	$	68,694		$	60,864
Unbilled revenue		39,711			34,280
		108,405			95,144
Allowance for doubtful accounts		(3,657	)		(3,611	)
Total	$	104,748		$	91,533

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Outstanding Warrants (Detail)	Jun. 30, 2012
Class of Warrant or Right [Line Items]
Shares	91,742
Price	137.75
Unitek Employee
Class of Warrant or Right [Line Items]
Shares	11,384
Price	140.00
Former Owner of Unitek Holdings
Class of Warrant or Right [Line Items]
Shares	77,902
Price	140.00
Former owners of acquired cable business
Class of Warrant or Right [Line Items]
Shares	2,456
Price	56.00

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Goodwill and Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2012

Changes in Carrying Amount of Goodwill by Segment

The following table presents the changes in the carrying amount of the Company’s goodwill by segment:

	Fulfillment			Engineering & Construction		Total
Balance at December 31, 2011	$	105,308		$	58,489	$	163,797
Goodwill associated with acquisitions		2,257			—		2,257
Other adjustments		(1	)		—		(1	)
Balance at June 30, 2012	$	107,564		$	58,489	$	166,053

Amortizable intangible assets net

The following table presents the components of amortizable intangible assets, net:

	June 30,		December 31,
	2012		2011
Amortizable intangible assets:
Customer relationships	$	99,222	$	98,662
Technology and trade names		4,768		4,768
Non-compete agreements		2,101		1,971
Total amortizable intangible assets		106,091		105,401
Accumulated amortization:
Customer relationships		73,333		68,879
Technology and trade names		1,046		628
Non-compete agreements		1,719		1,476
Total accumulated amortization		76,098		70,983
Amortizable intangible assets, net	$	29,993	$	34,418

Estimated Amortization Expense

The following table presents estimated amortization expense for the remainder of the current year, for each of the following four years and thereafter:

Six months ending December 31, 2012	$	4,698
2013		4,413
2014		3,518
2015		3,370
2016		2,665
Thereafter		11,329
Total	$	29,993

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Business Combinations - Acquisition of Pinnacle - Purchase Accounting Information (Detail) (Pinnacle, USD $) In Thousands, unless otherwise specified	Apr. 03, 2011
Pinnacle
Business Acquisition [Line Items]
Cash	$ 451
Accounts receivable	4,313
Inventories	652
Prepaid expenses and other assets	192
Property and equipment	2,599
Amortizable intangible assets	28,686
Goodwill	16,817
Other assets	445
Accounts payable and accrued expenses	(3,700)
Billings in excess of costs	(636)
Deferred revenue	(2,462)
Capital lease obligations	(377)
Total fair value of net assets acquired	$ 46,980

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Discontinued Operations

6 Months Ended

Jun. 30, 2012

Discontinued Operations

15. Discontinued Operations

Discontinued operations for the three and six months ended June 30, 2012 and July 2, 2011 consisted of certain wireless service locations that were shut down and discontinued due to lack of continuing revenues.

The following table presents the results of the Company’s discontinued operations:

	Three Months Ended						Six Months Ended
	June 30, 2012			July 2, 2011			June 30, 2012			July 2, 2011
Revenues	$	(22	)	$	457		$	115		$	1,222
Cost of revenues		101			468			536			1,444
Gross profit		(123	)		(11	)		(421	)		(222	)
Selling, general and administrative expenses		(2	)		—			(1	)		(3	)
Depreciation and amortization		10			32			57			75
Loss from discontinued operations before income taxes		(131	)		(43	)		(477	)		(294	)
Tax benefit from discontinued operations		—			—			—			—
Loss from discontinued operations	$	(131	)	$	(43	)	$	(477	)	$	(294	)