Nature of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2011

Revenues in Consolidated Statements of Income from Arrangements for which VSOE of Fair Value Does Not Exist

This allocation methodology has been applied to the following amounts included in revenues in the consolidated statements of income from arrangements for which VSOE of fair value does not exist for each undelivered element (in thousands):

		September 30,		September 30,		September 30,
	Years Ended December 31,
	2011		2010		2009
Software license fees	$	66,939	$	47,095	$	13,905
Maintenance fees		16,801		10,261		5,273
Services		1,362		4,118		6,513
Total	$	85,102	$	61,474	$	25,691

Activity in Allowance for Doubtful Accounts Receivable

The following reflects activity in the Company’s allowance for doubtful accounts receivable (in thousands):

		September 30,			September 30,			September 30,
	Years Ended December 31,
	2011			2010			2009
Balance, beginning of period	$	5,738		$	2,732		$	1,920
Provision (recovery) charged to general and administrative expense		(101	)		3,116			1,171
Amounts written off, net of recoveries		(516	)		(110	)		(359	)
Other (1)		(278	)		—			—
Balance, end of period	$	4,843		$	5,738		$	2,732

(1) Amount includes amounts related to the ISD acquisition and the impact of foreign exchange movements in the allowance balance.

Property and Equipment Estimated Useful Lives using Straight-Line Method

Property and equipment are stated at cost. Depreciation of these assets is generally computed using the straight-line method over the following estimated useful lives:

	September 30,
Computer and office equipment	3-5 years
Furniture and fixtures	7 years
Leasehold improvements	Lesser of useful life of improvement or remaining term of lease
Vehicles and other	4-5 years