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Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2011	Nov. 01, 2011
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2011
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2011
Entity Registrant Name	AMN HEALTHCARE SERVICES INC
Entity Central Index Key	0001142750
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		40,453,375

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 4,643	$ 1,883
Accounts receivable, net of allowance of $4,822 and $5,597 at September 30, 2011 and December 31, 2010, respectively	143,938	127,464
Accounts receivable, subcontractor	17,441	17,082
Prepaid expenses	6,032	6,969
Income taxes receivable	2,210	3,760
Deferred income taxes, net	19,938	20,170
Other current assets	3,250	1,933
Total current assets	197,452	179,261
Restricted cash and cash equivalents	18,250	20,961
Fixed assets, net	18,134	21,777
Deposits and other assets	19,769	20,116
Deferred income taxes, net	243	243
Goodwill	130,089	154,176
Intangible assets, net	153,465	165,576
Total assets	537,402	562,110
LIABILITIES AND STOCKHOLDERS' EQUITY
Bank overdraft	4,779	4,463
Accounts payable and accrued expenses	47,198	45,867
Accrued compensation and benefits	43,500	38,060
Revolving credit facility	3,000	0
Current portion of notes payable	20,812	13,875
Deferred revenue	2,585	7,191
Other current liabilities	6,812	8,437
Total current liabilities	128,686	117,893
Notes payable, less current portion and discount	185,767	200,811
Other long-term liabilities	62,484	61,575
Total liabilities	376,937	380,279
Series A Conditional Convertible Preferred Stock, $0.01 par value; 5,608 shares authorized; 4,820 and 5,608 shares issued at September 30, 2011 and December 31, 2010, respectively	24,388	28,376
Stockholders' equity:
Preferred stock, $0.01 par value; 4,392 shares authorized; none outstanding at September 30, 2011 and December 31, 2010	0	0
Common stock, $0.01 par value; 200,000 shares authorized; 40,385 and 39,186 shares issued at September 30, 2011 and December 31, 2010, respectively	404	392
Additional paid-in capital	392,960	386,550
Accumulated deficit	(256,896)	(233,066)
Accumulated other comprehensive loss	(391)	(421)
Total stockholders' equity	136,077	153,455
Total liabilities and stockholders' equity	$ 537,402	$ 562,110

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Condensed Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance	$ 4,822	$ 5,597
Series A conditional convertible preferred stock, par value	$ 0.01	$ 0.01
Series A conditional convertible preferred stock, shares authorized	5,608,000	5,608,000
Series A conditional convertible preferred stock, shares issued	4,820,000	5,608,000
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	4,392,000	4,392,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	40,385,000	39,186,000

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Condensed Consolidated Statements Of Operations [Abstract]
Revenue	$ 242,299	$ 176,313	$ 706,238	$ 468,889
Cost of revenue	173,582	127,995	504,656	339,356
Gross profit	68,717	48,318	201,582	129,533
Operating expenses:
Selling, general and administrative	53,840	46,762	159,428	113,306
Depreciation and amortization	3,954	3,787	12,538	10,248
Impairment charges	31,198	49,782	31,198	49,782
Total operating expenses	88,992	100,331	203,164	173,336
Loss from operations	(20,275)	(52,013)	(1,582)	(43,803)
Interest expense, net	7,023	8,793	18,123	14,013
Loss before income taxes	(27,298)	(60,806)	(19,705)	(57,816)
Income tax expense (benefit)	(399)	(9,516)	4,125	(7,443)
Net loss	$ (26,899)	$ (51,290)	$ (23,830)	$ (50,373)
Net loss per common share:
Basic	$ (0.67)	$ (1.48)	$ (0.60)	$ (1.52)
Diluted	$ (0.67)	$ (1.48)	$ (0.60)	$ (1.52)
Weighted average common shares outstanding:
Basic	40,327	34,777	39,736	33,397
Diluted	40,327	34,777	39,736	33,397

Condensed Consolidated Statement Of Stockholders' Equity And Comprehensive Loss - 9 months ended Sep. 30, 2011 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Balance at Dec. 31, 2010	$ 392	$ 386,550	$ (233,066)	$ (421)	$ 153,455
Balance, shares at Dec. 31, 2010	39,186,000				39,186,000
Stock-based compensation	$ 0	5,409	0	0	$ 5,409
Stock appreciation rights (SARs) exercised and restricted stock units (RSUs) vested and issued, net of tax withholdings	$ 4	(2,050)	0	0	(2,046)
Stock appreciation rights (SARs) exercised and restricted stock units (RSUs) vested and issued, net of tax withholdings, shares	411,000
Preferred stock converted to common stock	$ 8	3,980	0	0	3,988
Preferred stock converted to common stock, shares	788,000
Income tax shortfall from SARs exercised and RSUs vested and issued	$ 0	(929)	0	0	(929)
Comprehensive loss:
Foreign currency translation adjustment	0	0	0	30	30
Net loss	0	0	(23,830)	0	(23,830)
Total comprehensive loss					(23,800)
Balance at Sep. 30, 2011	$ 404	$ 392,960	$ (256,896)	$ (391)	$ 136,077
Balance, shares at Sep. 30, 2011	40,385,000				40,385,000

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Cash flows from operating activities:
Net loss	$ (23,830)	$ (50,373)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	12,538	10,248
Non-cash interest expense	2,829	2,322
Increase in allowance for doubtful accounts and sales credits	2,964	1,309
Provision for deferred income taxes	(695)	(9,446)
Stock-based compensation	5,409	6,344
Excess tax benefit from SARs exercised and RSUs vested	(108)	(124)
Impairment charges	31,198	49,782
Loss on disposal or sale of fixed assets	100	108
Changes in assets and liabilities, net of effects from acquisition:
Accounts receivable	(19,438)	(9,201)
Accounts receivable, subcontractor	(359)	(2,979)
Income taxes receivable	1,550	478
Prepaid expenses and other current assets	(380)	1,614
Deposits and other assets	(132)	(505)
Accounts payable and accrued expenses	1,003	3,035
Accrued compensation and benefits	5,440	4,617
Other liabilities and deferred revenue	(5,290)	(3,989)
Net cash provided by operating activities	12,799	3,240
Cash flows from investing activities:
Purchase and development of fixed assets	(3,550)	(2,385)
Cash paid for acquisition, net of cash received	0	(3,231)
Cash payment for holdback liability for prior acquisitions	0	511
Change in restricted cash and cash equivalents balance	2,711	1,064
Net cash used in investing activities	(839)	(4,041)
Cash flows from financing activities:
Capital lease payments	(503)	(482)
Proceeds from notes payable	0	117,750
Payments on notes payable	(9,250)	(5,137)
Proceeds from revolving credit facility	14,600	0
Payment of revolving credit facility	(11,600)	0
Payment of financing costs	(855)	(3,695)
Payment of notes payable discount	0	(2,755)
Payments on NF Investors, Inc. ("NFI") then-existing debt	0	(132,918)
Net settlement of employee equity awards	(2,046)	(835)
Excess tax benefit from SARs exercised and RSUs vested and issued	108	124
Change in bank overdraft, net of overdraft acquired	316	3,739
Net cash used in financing activities	(9,230)	(24,209)
Effect of exchange rate changes on cash	30	34
Net increase (decrease) in cash and cash equivalents	2,760	(24,976)
Cash and cash equivalents at beginning of period	1,883	27,053
Cash and cash equivalents at end of period	4,643	2,077
Supplemental disclosures of cash flow information:
Cash paid for interest, including financing costs (net of $58 and $13 capitalized during the nine months ended September 30, 2011 and 2010, respectively)	15,511	11,654
Cash paid for income taxes	1,506	870
Supplemental disclosures of non-cash investing and financing activities:
Fair value of assets acquired in acquisition, net of cash received	0	58,860
Goodwill	0	118,365
Intangible assets	0	61,405
Preferred stock issued	0	(28,639)
Common stock issued	0	(27,909)
NFI then-existing debt assumed	0	(132,918)
Other liabilities assumed	0	(45,933)
Net cash paid for acquisition	$ 0	$ 3,231

Condensed Consolidated Statements Of Cash Flows (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Condensed Consolidated Statements Of Cash Flows [Abstract]
Interest capitalized	$ 58	$ 13

Basis Of Presentation

9 Months Ended

Sep. 30, 2011

Basis Of Presentation [Abstract]

Basis Of Presentation

1. BASIS OF PRESENTATION

The condensed consolidated balance sheets and related condensed consolidated statements of operations, stockholders' equity and comprehensive loss and cash flows contained in this Quarterly Report on Form 10-Q (this "Quarterly Report"), which are unaudited, include the accounts of AMN Healthcare Services, Inc. (the "Company") and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, all entries necessary for a fair presentation of such condensed consolidated financial statements have been included. These entries consisted only of normal recurring items. The results of operations for the interim period are not necessarily indicative of the results to be expected for any other interim period or for the entire fiscal year.

The unaudited condensed consolidated financial statements do not include all information and notes necessary for a complete presentation of financial position, results of operations and cash flows in conformity with accounting principles generally accepted in the United States. Please refer to the Company's audited consolidated financial statements and the related notes for the year ended December 31, 2010, contained in the Company's Annual Report on Form 10-K as filed with the Securities and Exchange Commission (the "SEC").

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenue and expenses during the reporting periods. On an ongoing basis, the Company evaluates its estimates, including those related to asset impairments, accruals for self-insurance, compensation and related benefits, accounts receivable, contingencies and litigation, valuation and recognition of share-based payments and income taxes. Actual results could differ from those estimates under different assumptions or conditions.

Recently Adopted Accounting Pronouncements

In October 2009, the Financial Accounting Standards Board ("FASB") updated guidance on revenue arrangements with multiple deliverables to require an entity to apply the relative selling price allocation method in order to estimate a selling price for all units of accounting, including delivered items, when vendor-specific objective evidence ("VSOE") or acceptable third-party evidence ("TPE") does not exist and expands the disclosure requirements to require an entity to provide both qualitative and quantitative information about the significant judgments made in applying the amended guidance and subsequent changes in those judgments that may significantly affect the timing or amount of revenue recognition. This guidance is effective for revenue arrangements entered into or materially modified in fiscal years beginning on or after June 15, 2010 and shall be applied on a prospective basis. The Company adopted this pronouncement beginning January 1, 2011. The adoption of this new accounting guidance resulted in additional revenue of $3,272 within the Company's physician permanent placement services segment during the nine months ended September 30, 2011, which was not material to the Company's consolidated revenue for the period. The adoption of this new accounting guidance is not expected to have a material impact on the Company's future consolidated revenue. Had the Company adopted this pronouncement beginning January 1, 2010, the impact on its consolidated financial statements would have been immaterial. See Note (3) entitled "Revenue Recognition," for additional information.

In December 2010, the FASB updated guidance, which amends the criteria for performing Step 2 of the goodwill impairment test for reporting units with zero or negative carrying amounts and requires performing Step 2 if qualitative factors indicate that it is more likely than not that a goodwill impairment exists. The amendments in the update are effective for fiscal years beginning on or after December 15, 2010. The Company adopted this guidance beginning January 1, 2011, and such adoption did not have a material effect on the Company's unaudited condensed consolidated financial statements.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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-Name Accounting Research Bulletin (ARB)
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+ Details

Business Combination

9 Months Ended

Sep. 30, 2011

Business Combination [Abstract]

Business Combination

2. BUSINESS COMBINATION

On September 1, 2010, the Company acquired all of the outstanding equity of NF Investors, Inc. ("NFI"), one of the nation's leading providers of clinical staffing managed services programs. NFI also provided local (per diem) and travel nurse and allied staffing, locum tenens, physician search services, and home healthcare services. The strategic combination broadened the managed services capabilities the Company offers as the nation's largest provider of comprehensive healthcare staffing and workforce solutions and provided for the Company's entry into home healthcare services.

The acquisition of NFI was accounted for using the acquisition method of accounting and, accordingly, the tangible and intangible assets acquired and liabilities assumed were recorded at their estimated fair values as of the date of the acquisition. Fair value measurements have been applied based on assumptions that market participants would use in the pricing of the respective assets and liabilities. The components of the final purchase price allocation for NFI are as follows:


Purchase Price:
6,300 shares of common stock issued	$	27,909
5,608 shares of preferred stock issued, net		28,376
Cash paid		3,231

Total purchase price of acquisition	$	59,516

Allocation of Purchase Price:
Accounts receivable	$	31,205
Accounts receivable, subcontractor		12,451
Other current assets		5,266
Fixed assets		6,940
Other assets		2,735
Identifiable intangible assets		65,044
Goodwill		116,651
NFI then-existing debt assumed		(132,918	)
Other liabilities assumed		(47,858	)

Total net assets acquired	$	59,516

During the three and nine months ended September 30, 2011, the purchase price allocation was finalized by an adjustment of $102 and $411, respectively, which was related to additional liabilities assumed as a result of NFI's statutory tax return requirement.

Of the $116,651 allocated to goodwill, $71,605, $31,263, $10,421 and $3,362 were allocated to the Company's nurse and allied healthcare staffing segment, home healthcare services segment, locum tenens staffing segment and physician permanent placement services segment, respectively. The goodwill represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired. Of the $116,651 in goodwill acquired, approximately $27,227 in net tax basis goodwill was related to NFI's prior acquisitions and will be amortized for tax purposes over the remaining lives. Goodwill will not be amortized for book purposes and will be tested for impairment at least annually.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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+ Details

Revenue Recognition

9 Months Ended

Sep. 30, 2011

Revenue Recognition [Abstract]

Revenue Recognition

3. REVENUE RECOGNITION

Revenue consists of fees earned from the permanent and temporary placement of healthcare professionals and from the delivery of healthcare services to patients in their homes. Revenue is recognized when earned and realizable. The Company has entered into certain contracts with healthcare organizations to provide managed services programs. Under these contract arrangements, the Company uses its temporary healthcare professionals along with those of third party subcontractors to fulfill customer orders. If a subcontractor is used, revenue is recorded net of related subcontractor expense. The resulting net revenue represents the administrative fee charged by the Company for its managed services programs. The subcontractor is paid once the Company has received payment from the customer. Payables to subcontractors of $19,967 were included in accounts payable and accrued expenses in the unaudited condensed consolidated balance sheet as of September 30, 2011. Payables to subcontractors of $19,783 were included in accounts payable and accrued expenses in the consolidated balance sheet as of December 31, 2010. The Company also has multiple elements agreements primarily in its physician permanent placement services segment. Beginning January 1, 2011, the Company adopted the new accounting guidance discussed in Note (1), "Basis of Presentation," which requires the Company to allocate the consideration of the arrangement to each of the deliverables based on its best estimate of their standalone selling prices as there is no VSOE or TPE of the selling prices. The adoption of this new accounting guidance resulted in additional revenue of $3,272 within the physician permanent placement services segment during the nine months ended September 30, 2011.

Accounts Receivable And Concentration Of Credit Risk

9 Months Ended

Sep. 30, 2011

Accounts Receivable And Concentration Of Credit Risk [Abstract]

Accounts Receivable And Concentration Of Credit Risk

4. ACCOUNTS RECEIVABLE AND CONCENTRATION OF CREDIT RISK

The Company records accounts receivable at the invoiced amount and accounts receivable are non-interest bearing. The Company maintains an allowance for doubtful accounts for estimated credit losses resulting from collection risks and a sales allowance to reserve for potential credits issued to clients. The majority of the Company's business activity is with hospitals located throughout the United States. Credit is extended based on the evaluation of an entity's financial condition. Credit losses have been within management's expectations. As of September 30, 2011 and December 31, 2010, accounts receivable from the Company's top five clients represented approximately 10% and 14%, respectively, of the net accounts receivable balance, excluding amounts due to subcontractors.

Stock-Based Compensation

9 Months Ended

Sep. 30, 2011

Stock-Based Compensation [Abstract]

Stock-Based Compensation

5. STOCK-BASED COMPENSATION

Stock-based compensation cost is measured at the grant date, based on the estimated fair value of the award, and is recognized as expense over the employee's requisite vesting period.

During the nine months ended September 30, 2011, the Company granted 702 shares of restricted stock units ("RSUs") to its employees. The weighted average grant date fair value was $7.38 per RSU. The following table shows the total stock-based compensation expense, related to all of the Company's equity awards, recognized for the three and nine month periods ended September 30, 2011 and 2010:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2011			2010			2011			2010
Stock-based employee compensation before tax	$	1,697		$	1,955		$	5,409		$	6,344
Related income tax benefit		(658	)		(758	)		(2,097	)		(2,460	)

Stock-based employee compensation, net of tax	$	1,039		$	1,197		$	3,312		$	3,884

As of September 30, 2011, there was $960 of pre-tax total unrecognized compensation cost related to non-vested stock options and SARs, which will be adjusted for future changes in forfeitures. The Company expects to recognize such cost over a weighted average remaining period of 1.2 years. As of September 30, 2011, there was $6,822 of pre-tax total unrecognized compensation cost related to non-vested RSUs, which will be adjusted for future changes in forfeitures. The Company expects to recognize such cost over a weighted average remaining period of 1.6 years.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Net Loss Per Common Share

9 Months Ended

Sep. 30, 2011

Net Loss Per Common Share [Abstract]

Net Loss Per Common Share

6. NET LOSS PER COMMON SHARE

Securities that are entitled to participate in dividends with common stock, such as the Company's Series A Conditional Convertible Preferred Stock (the "Preferred Stock"), are considered to be participating securities and the two-class method is used for purposes of calculating basic net income per share. Under the two-class method, a portion of net income is allocated to participating securities and excluded from the calculation of basic net income per common share. Diluted net income per common share reflects the effects of potentially dilutive stock-based equity instruments and common stock issuable upon conversion of the Preferred Stock. Basic and diluted net loss per common share is calculated by dividing net loss applicable to common shares by the weighted average number of common shares outstanding during the reporting period.

All of the 3,876 of outstanding equity awards and 4,820 shares of Preferred Stock (as if converted) as of September 30, 2011 were anti-dilutive due to the net loss during the three and nine month periods ending September 30, 2011. All of the 4,825 of outstanding equity awards and 5,660 shares of Preferred Stock (as if converted) as of September 30, 2010 were anti-dilutive due to the net loss during the three and nine month periods ending September 30, 2010.

The following table sets forth the computation of basic and diluted net loss per common share for the three and nine month periods ended September 30, 2011 and 2010:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2011			2010			2011			2010
Net loss	$	(26,899	)	$	(51,290	)	$	(23,830	)	$	(50,373	)

Accumulated dividends on Preferred Stock		0			263			0			263

Net loss applicable to common shares	$	(26,899	)	$	(51,553	)	$	(23,830	)	$	(50,636	)

Net loss per common share—basic	$	(0.67	)	$	(1.48	)	$	(0.60	)	$	(1.52	)

Net loss per common share—diluted	$	(0.67	)	$	(1.48	)	$	(0.60	)	$	(1.52	)

Weighted average common shares outstanding—basic		40,327			34,777			39,736			33,397
Plus dilutive equity awards		0			0			0			0

Weighted average common shares outstanding—diluted		40,327			34,777			39,736			33,397

Goodwill And Identifiable Intangible Assets

9 Months Ended

Sep. 30, 2011

Goodwill And Identifiable Intangible Assets [Abstract]

Goodwill And Identifiable Intangible Assets

7. GOODWILL AND IDENTIFIABLE INTANGIBLE ASSETS

As of September 30, 2011 and December 31, 2010, the Company had the following intangible assets:


	September 30, 2011							December 31, 2010
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Intangible assets subject to amortization:
Staffing databases	$	5,840	$	(3,169	)	$	2,671	$	5,840	$	(2,635	)	$	3,205
Customer relationships		65,360		(18,602	)		46,758		65,360		(14,713	)		50,647
Tradenames and trademarks		16,871		(3,956	)		12,915		16,871		(3,189	)		13,682
Noncompete agreements		1,484		(1,368	)		116		1,484		(1,265	)		219
Acquired technology		800		(695	)		105		800		(577	)		223
Online courses		59		(59	)		0		59		(59	)		0

	$	90,414	$	(27,849	)	$	62,565	$	90,414	$	(22,438	)	$	67,976

Intangible assets not subject to amortization:
Goodwill						$	130,089						$	154,176
Tradenames and trademarks							90,900							97,600

						$	220,989						$	251,776

Accumulated goodwill impairment loss						$	239,437						$	214,939

Aggregate amortization expense for the intangible assets presented in the above table was $1,783 and $1,494 for the three months ended September 30, 2011 and 2010, respectively, and $5,411 and $3,883 for the nine months ended September 30, 2011 and 2010, respectively. Estimated future aggregate amortization expense of definite lived intangible assets as of September 30, 2011 is as follows:


	Amount
Three months ending December 31, 2011	$	1,779
Year ending December 31, 2012		6,777
Year ending December 31, 2013		6,461
Year ending December 31, 2014		6,361
Year ending December 31, 2015		6,122
Thereafter		35,065

	$	62,565

The changes in the carrying amount of goodwill by reportable segment for the nine months ended September 30, 2011 are as follows:


	Nurse and Allied Healthcare Staffing		Locum Tenens Staffing		Physician Permanent Placement Services		Home Healthcare Services			Total
Balance, January 1, 2011	$	76,240	$	14,466	$	32,317	$	31,153		$	154,176
Additional goodwill acquired from NFI acquisition		252		37		12		110			411
Impairment charges		0		0		0		(24,498	)		(24,498	)

Balance, September 30, 2011	$	76,492	$	14,503	$	32,329	$	6,765		$	130,089

Impairment of Goodwill and Other Intangible Assets

In accordance with accounting guidance on goodwill and other intangible assets, the Company evaluates goodwill annually for impairment at the reporting unit level and whenever circumstances occur indicating that goodwill might be impaired. The performance of the test involves a two-step process. The first step of the impairment test involves comparing the fair value of the Company's reporting units with the reporting unit's carrying amount, including goodwill. The Company determines the fair value of its reporting units using a combination of the income approach (using discounted future cash flows) and the market valuation approach. If the carrying amount of the Company's reporting units exceeds the reporting unit's fair value using these approaches, the Company performs the second step of the goodwill impairment test to determine the amount of impairment loss. The second step of the goodwill impairment test involves comparing the implied fair value of the Company's reporting unit's goodwill based on a number of factors, including the implied discount value, with the carrying amount of that goodwill.

The Company has experienced declines in home healthcare revenue subsequent to the acquisition of NFI due to federal and state reimbursement rate and funding pressures, such that during the third quarter of 2011, the Company has lowered its projected near term growth rates in the home healthcare services segment. The revised growth rates triggered an interim impairment testing as of August 31, 2011 for the home healthcare services segment, which is also the reporting unit. The Company completed the first step of its goodwill impairment testing and has determined that the fair value of home healthcare services reporting unit was lower than its respective carrying value. The decrease in value was due to lower projected near term growth rates in the home healthcare industry, lowering the anticipated growth trend used for goodwill impairment testing. The Company is in the process of finalizing the fair value of its identified tangible and intangible assets and liabilities for purposes of determining the implied fair value of its goodwill and any resulting goodwill impairment. As of the date of the filing of this Quarterly Report, the Company has not finalized its review of this impairment analysis due to the limited time period from the first indication of potential impairment to the date of filing of this Quarterly Report and the complexities involved in estimating the fair value of certain assets and liabilities. Accounting guidance provides that in circumstances in which step two of the impairment analysis has not been completed, a company should recognize an estimated impairment charge to the extent that a company determines that it is probable that an impairment loss has occurred and such impairment loss can be reasonably estimated using the guidance of accounting for contingencies. Based on the foregoing, the Company has recognized a pre-tax goodwill impairment charge of $24,498 as of August 31, 2011, which represents management's best estimate of fair value. In addition, as of September 30, 2011, the Company recorded estimated pre-tax impairment charges of $6,700 related to certain indefinite-lived intangible assets primarily related to its home healthcare services segment. This charge was also included in impairment charges on the unaudited condensed consolidated statement of operations for the three and nine months ended September 30, 2011.

For the nine months ended September 30, 2010, the Company recorded pre-tax impairment charges of $40,882 and $8,900 on goodwill and indefinite-lived intangible assets, respectively.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Notes Payable And Related Credit Agreements

9 Months Ended

Sep. 30, 2011

Notes Payable And Related Credit Agreements [Abstract]

Notes Payable And Related Credit Agreements

8. NOTES PAYABLE AND RELATED CREDIT AGREEMENTS

Second Amendment to First Lien Credit Agreement

Effective July 25, 2011, the Company entered into a Second Amendment (the "Second Amendment") to the Credit Agreement dated December 23, 2009 (as amended, the "First Lien Credit Agreement"). The Second Amendment, among other things (a) increased the revolver portion of the First Lien Credit Agreement (the "Revolver Facility") from $40,000 to $50,000; (b) added an accordion feature, which allows the Company, subject to certain conditions, to request an increase of up to $15,000 in the Revolver Facility; (c) reduced in certain circumstances the amount of mandatory excess cash flow prepayments the Company must make on the loans after each fiscal year; (d) adjusted certain financial covenants, including the Consolidated Leverage Ratio, the Consolidated First Lien Leverage Ratio and the Consolidated Fixed Charge Coverage Ratio (each as defined in the First Lien Credit Agreement); and (e) modified the period of time permitted for certain cash integration adjustments related to the calculation of Consolidated EBITDA to include fiscal quarters ending March 31, 2012, June 30, 2012 and September 30, 2012.

First Amendment to Second Lien Credit Agreement

Effective July 25, 2011, the Company also entered into a First Amendment (the "First Amendment") to the Second Lien Credit Agreement dated September 1, 2010 (as amended, the "Second Lien Credit Agreement"). The First Amendment, among other things (a) reduced in certain circumstances the amount of mandatory excess cash flow prepayments the Company must make on the loan after each fiscal year; (b) adjusted the Consolidated Leverage Ratio and Consolidated Fixed Charge Coverage Ratio financial covenants (each as defined in the Second Lien Credit Agreement); and (c) modified the period of time permitted for certain cash integration adjustments related to the calculation of Consolidated EBITDA to include fiscal quarters ending March 31, 2012, June 30, 2012 and September 30, 2012.

Financing Costs

Of the $1,990 financing costs incurred in connection with the amendments, the Company recorded $1,135 as interest expense for three months ended September 30, 2011, and capitalized the remaining $855 as debt issuance costs, which will be amortized over the remaining terms of the credit facilities.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Segment Information

9 Months Ended

Sep. 30, 2011

Segment Information [Abstract]

Segment Information

9. SEGMENT INFORMATION

The Company has four reportable segments: nurse and allied healthcare staffing, locum tenens staffing, physician permanent placement services and home healthcare services.

The Company's management relies on internal management reporting processes that provide revenue and segment operating income for making financial decisions and allocating resources. Segment operating income includes income from operations before depreciation, amortization of intangible assets, stock-based compensation expense, impairment charges and other unallocated corporate overhead. The Company's management does not evaluate, manage or measure performance of segments using asset information; accordingly, asset information by segment is not prepared or disclosed.

The following table provides a reconciliation of revenue and segment operating income by reportable segment to consolidated results and was derived from the segment's internal financial information as used for corporate management purposes:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2011			2010			2011			2010
Revenue
Nurse and allied healthcare staffing	$	147,738		$	93,059		$	422,541		$	243,855
Locum tenens staffing		72,080			69,555			213,367			195,292
Physician permanent placement services		9,189			8,676			29,506			24,719
Home healthcare services		13,292			5,023			40,824			5,023

	$	242,299		$	176,313		$	706,238		$	468,889

Segment Operating Income
Nurse and allied healthcare staffing	$	15,197		$	8,602		$	44,736		$	24,586
Locum tenens staffing		6,283			5,364			17,759			17,234
Physician permanent placement services		2,142			1,699			8,470			5,643
Home healthcare services		702			469			2,030			469

		24,324			16,134			72,995			47,932
Unallocated corporate overhead		7,750			12,623			25,432			25,361
Depreciation and amortization		3,954			3,787			12,538			10,248
Stock-based compensation		1,697			1,955			5,409			6,344
Impairment charges		31,198			49,782			31,198			49,782
Interest expense, net		7,023			8,793			18,123			14,013

Loss before income taxes	$	(27,298	)	$	(60,806	)	$	(19,705	)	$	(57,816	)

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Fair Value Measurement

9 Months Ended

Sep. 30, 2011

Fair Value Measurement [Abstract]

Fair Value Measurement

10. FAIR VALUE MEASUREMENT

The authoritative guidance defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value:

Level 1—Quoted prices in active markets for identical assets or liabilities.

Level 2—Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3—Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

Financial assets and liabilities

The Company utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. As of September 30, 2011 and December 31, 2010, the Company held certain assets that are required to be measured at fair value on a recurring basis. These included the restricted cash and cash equivalents and the Company's investments associated with the Company's deferred compensation plan. The Company's restricted cash and cash equivalents typically consist of cash and U.S. Treasury securities, and the fair value is based on quoted prices in active markets for identical assets. The Company's investments associated with its deferred compensation plan typically consist of money market funds and mutual funds that are publicly traded and for which market prices are readily available.

Financial assets and liabilities measured at fair value on a recurring basis are summarized below:


	Fair Value Measurements as of September 30, 2011
	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
U.S. Treasury securities	$	18,021	$	18,021	$	0	$	0
Trading securities investment		265		265		0		0

Total financial assets measured at fair value	$	18,286	$	18,286	$	0	$	0

	Fair Value Measurements as of December 31, 2010
	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
U.S. Treasury securities	$	20,961	$	20,961	$	0	$	0
Trading securities investment		2,831		2,831		0		0

Total financial assets measured at fair value	$	23,792	$	23,792	$	0	$	0

Non-financial assets and liabilities

The Company applies fair value techniques on a non-recurring basis associated with valuing potential impairment losses related to goodwill and indefinite-lived intangible assets accounted for pursuant to accounting guidance on goodwill and other intangible assets.

The Company evaluates goodwill and indefinite-lived intangible assets annually for impairment at the reporting unit level and whenever circumstances occur indicating that goodwill might be impaired. The Company determines the fair value of its reporting units based on a combination of inputs including the market capitalization of the Company as well as Level 3 inputs such as discounted cash flows which are not observable from the market, directly or indirectly. The Company determined the fair value of its indefinite-lived intangible assets using the income approach (relief-from-royalty method), based on Level 3 inputs. The Company has experienced declines in home healthcare services segment revenue subsequent to the acquisition of NFI due to federal and state reimbursement rate and funding pressures, such that during the third quarter of 2011, the Company lowered its projected near term growth rate in the home healthcare services segment. The revised growth rate triggered interim impairment testing as of August 31, 2011 for the home healthcare services segment, which is also the reporting unit. The Company recorded estimated pre-tax impairment charges of $24,498 and $6,700 on goodwill and indefinite-lived intangible assets, respectively, for the three months and nine months ended September 30, 2011. See Note (7) entitled "Goodwill and Identifiable Intangible Assets," for additional information.

Non-financial assets and liabilities measured at fair value on a non-recurring basis as of September 30, 2011 are summarized below:


	Fair Value Measurements as of September 30, 2011
	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses for Year Ended September 30, 2011
Goodwill	$	130,089	$	0	$	0	$	130,089	$	24,498
Indefinite-lived intangible assets	$	90,900	$	0	$	0	$	90,900	$	6,700

									$	31,198

Non-financial assets and liabilities measured at fair value on a non-recurring basis as of December 31, 2010 are summarized below:


	Fair Value Measurements as of December 31, 2010
	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses for Year Ended December 31, 2010
Goodwill	$	154,176	$	0	$	0	$	154,176	$	41,932
Indefinite-lived intangible assets	$	97,600	$	0	$	0	$	97,600	$	8,900

									$	50,832

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Income Taxes

9 Months Ended

Sep. 30, 2011

Income Taxes [Abstract]

Income Taxes

11. INCOME TAXES

The Company recorded an income tax expense of $4,125 for the nine months ended September 30, 2011 as compared to a benefit of $7,443 for the same period in 2010. The Company currently estimates its annual effective income tax rate to be approximately (21.4)% (expense) for 2011, as compared to the 16.5% effective income tax rate (benefit) in 2010. The difference in effective tax rates for 2010 and the forecasted rate for 2011 is primarily due to the relationship of pre-tax income to permanent differences.

The estimated annual effective tax rate for 2011 is less than the federal statutory rate of 35% primarily due to the following:


Federal statutory rate benefit	35.0	%
State tax expense, net of federal benefit	(3.5	)
Rate impact from provisions for uncertain tax positions	(10.7	)
Non-deductible goodwill and intangibles impairment	(37.5	)
Other, net	(4.7	)

Estimated annual effective income tax rate	(21.4	)%

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected future taxable income, and tax-planning strategies in making this assessment. Based upon the level of current and historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more likely than not that the Company will realize the benefits of these deductible differences. The amount of the deferred tax asset considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carryforward period are reduced.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-Publisher FASB
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-Subparagraph (SX 210.4-08.(h))
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Topic 740
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Subsequent Event

9 Months Ended

Sep. 30, 2011

Subsequent Event [Abstract]

Subsequent Event

12. SUBSEQUENT EVENT

In October 2011, the Company signed a non-binding letter of intent ("LOI") with a strategic buyer to acquire the Company's home healthcare business. At the time of filing this Quarterly Report, the execution of a purchase agreement is not assured.