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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2011	Mar. 06, 2012	Jun. 30, 2011
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2011
Document Fiscal Period Focus	FY
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 Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		40,595,109
Entity Public Float			$ 305,566,444

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 3,962	$ 1,883
Accounts receivable, net of allowances of $4,761 and $5,597 at December 31, 2011 and 2010, respectively	146,654	127,464
Accounts receivable, subcontractor	22,497	17,082
Prepaid expenses	5,691	6,969
Income taxes receivable	3,372	3,760
Deferred income taxes, net	19,335	20,170
Other current assets	3,652	1,933
Assets held for sale	7,310	0
Total current assets	212,473	179,261
Restricted cash, cash equivalents and investments	18,244	20,961
Fixed assets, net	16,863	21,777
Deposits and other assets	19,329	20,116
Deferred income taxes, net	1,823	243
Goodwill	123,324	154,176
Intangible assets, net	143,575	165,576
Total assets	535,631	562,110
LIABILITIES AND STOCKHOLDERS' EQUITY
Bank overdraft	3,515	4,463
Accounts payable and accrued expenses	49,809	45,867
Accrued compensation and benefits	43,649	38,060
Revolving credit facility	3,000	0
Current portion of notes payable	28,125	13,875
Deferred revenue	2,155	7,191
Other current liabilities	8,313	8,437
Liabilities related to assets held for sale	1,486	0
Total current liabilities	140,052	117,893
Notes payable, less current portion and discount	174,198	200,811
Other long-term liabilities	61,646	61,575
Total liabilities	375,896	380,279
Commitments and contingencies (Note 12)
Series A Conditional Convertible Preferred Stock, $0.01 par value; 5,608 shares authorized; 4,758 and 5,608 shares issued and outstanding at December 31, 2011, and 2010, respectively	24,076	28,376
Stockholders' equity:
Preferred stock, $0.01 par value; 4,392 shares authorized; none issued and outstanding at December 31, 2011 and December 31, 2010	0	0
Common stock, $0.01 par value; 200,000 shares authorized; 40,454 and 39,186 shares issued and outstanding at December 31, 2011 and 2010, respectively	405	392
Additional paid-in capital	394,958	386,550
Accumulated deficit	(259,331)	(233,066)
Accumulated other comprehensive loss	(373)	(421)
Total stockholders' equity	135,659	153,455
Total liabilities and stockholders' equity	$ 535,631	$ 562,110

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2011	Dec. 31, 2010
Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance	$ 4,761	$ 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	4,758,000	5,608,000
Series A conditional convertible preferred stock, shares outstanding	4,758,000	5,608,000
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	4,392,000	4,392,000
Preferred stock, shares issued	0	0
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	40,454,000	39,186,000
Common stock, shares outstanding	40,454,000	39,186,000

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Consolidated Statements Of Operations [Abstract]
Revenue	$ 887,466	$ 669,912	$ 759,790
Cost of revenue	638,147	485,550	555,369
Gross profit	249,319	184,362	204,421
Operating expenses:
Selling, general and administrative	195,348	162,543	157,241
Depreciation and amortization	16,324	14,764	13,812
Impairment and restructuring charges	0	50,832	186,977
Total operating expenses	211,672	228,139	358,030
Income (loss) from operations	37,647	(43,777)	(153,609)
Interest expense, net	23,727	19,762	11,955
Income (loss) from continuing operations before income taxes	13,920	(63,539)	(165,564)
Income tax expense (benefit)	8,904	(10,787)	(43,387)
Income (loss) from continuing operations	5,016	(52,752)	(122,177)
Income (loss) from discontinued operations, net of tax	(31,281)	761	0
Net loss	$ (26,265)	$ (51,991)	$ (122,177)
Basic income (loss) per common share from:
Continuing operations	$ 0.12	$ (1.51)	$ (3.75)
Discontinued operations	(0.78)	0.02	0.00
Net loss	(0.66)	(1.49)	(3.75)
Diluted income (loss) per common share from:
Continuing operations	0.11	(1.51)	(3.75)
Discontinued operations	(0.68)	0.02	0.00
Net loss	$ (0.57)	$ (1.49)	$ (3.75)
Weighted average common shares outstanding:
Basic	39,913	34,840	32,615
Diluted	45,951	34,840	32,615

Consolidated Statements Of Stockholders' Equity And Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Treasury Stock [Member]	Retained Earnings (Accumulated Deficit) [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Balance at Dec. 31, 2008	$ 457	$ 410,425	$ (230,138)	$ 105,465	$ (2,076)	$ 284,133
Balance, shares at Dec. 31, 2008	45,746		13,170
Stock options and SARs exercised and RSUs vested	$ 1	(157)	$ 0	0	0	(156)
Stock options and SARs exercised and RSUs vested, shares	55		0
Stock-based compensation	$ 0	8,709	$ 0	0	0	8,709
Stock-based compensation, shares	0		0
Income tax shortfall from stock options and SARs exercised and RSUs vested	$ 0	(1,284)	$ 0	0	0	(1,284)
Income tax shortfall from stock options and SARs exercised and RSUs vested, shares	0		0
Comprehensive income (loss):
Foreign currency translation adjustment	$ 0	0	$ 0	0	60	60
Foreign currency translation adjustment, shares	0		0
Settlement of derivative financial instruments, net of tax	$ 0	0	$ 0	0	1,559	1,559
Settlement of derivative financial instruments, net of tax, shares	0		0
Net loss	$ 0	0	$ 0	(122,177)	0	(122,177)
Total comprehensive loss						(120,558)
Balance at Dec. 31, 2009	$ 458	417,693	$ (230,138)	(16,712)	(457)	170,844
Balance, shares at Dec. 31, 2009	45,801		13,170
Stock options and SARs exercised and RSUs vested	$ 3	(1,090)	$ 0	0	0	(1,087)
Stock options and SARs exercised and RSUs vested, shares	255		0
Stock-based compensation	$ 0	8,284	$ 0	0	0	8,284
Stock-based compensation, shares	0		0
Income tax shortfall from stock options and SARs exercised and RSUs vested	$ 0	(540)	$ 0	0	0	(540)
Income tax shortfall from stock options and SARs exercised and RSUs vested, shares	0		0
Common stock issuance, shares	6,300		0
Treasury stock retirement	$ (132)	(65,643)	$ 230,138	(164,363)	0	0
Comprehensive income (loss):
Foreign currency translation adjustment	$ 0	0	$ 0	0	36	36
Foreign currency translation adjustment, shares	0		0
Net loss	$ 0	0	$ 0	(51,991)	0	(51,991)
Net income (loss), shares	0		0
Total comprehensive loss						(51,955)
Balance at Dec. 31, 2010	$ 392	386,550	$ 0	(233,066)	(421)	$ 153,455
Balance, shares at Dec. 31, 2010	39,186		0			39,186
Common stock issuance	$ 63	27,846	$ 0	0	0	$ 27,909
Treasury stock retirement, shares	(13,170)		(13,170)
Stock options and SARs exercised and RSUs vested	$ 4	(2,062)	$ 0	0	0	(2,058)
Stock options and SARs exercised and RSUs vested, shares	418		0
Stock-based compensation	$ 0	7,132	$ 0	0	0	7,132
Stock-based compensation, shares	0		0
Preferred stock converted to common stock	$ 9	4,291	$ 0	0	0	4,300
Preferred stock converted to common stock, shares	850
Income tax shortfall from stock options and SARs exercised and RSUs vested	$ 0	(953)	$ 0	0	0	(953)
Income tax shortfall from stock options and SARs exercised and RSUs vested, shares	0		0
Comprehensive income (loss):
Foreign currency translation adjustment	$ 0	0	$ 0	0	48	48
Foreign currency translation adjustment, shares	0		0
Net loss	$ 0	0	$ 0	(26,265)	0	(26,265)
Net income (loss), shares	0		0
Total comprehensive loss						(26,217)
Balance at Dec. 31, 2011	$ 405	$ 394,958	$ 0	$ (259,331)	$ (373)	$ 135,659
Balance, shares at Dec. 31, 2011	40,454		0			40,454

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Cash flows from operating activities:
Net loss	$ (26,265)	$ (51,991)	$ (122,177)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	16,416	15,084	13,812
Non-cash interest expense	3,787	3,240	4,583
Increase in allowances for doubtful accounts and sales credits	4,411	3,911	4,334
Provision for deferred income taxes	(1,795)	(10,711)	(51,721)
Stock-based compensation	7,132	8,284	8,709
Excess tax benefit from stock options and SARs exercised and RSUs vested	(109)	(125)	0
Impairment charges for continuing operations	0	50,832	175,707
Impairment charges for discontinued operations	38,898	0	0
Loss on disposal or sale of fixed assets	108	123	979
Write-off of assets due to discontinued operations	571	0	0
Changes in assets and liabilities, net of effects from acquisition and divestiture:
Accounts receivable	(23,601)	(11,019)	84,915
Accounts receivable, Subcontractor	(5,415)	(4,283)	3,815
Income taxes receivable	388	140	(460)
Prepaid expenses and other current assets	(825)	1,185	5,972
Deposits and other assets	(247)	(911)	971
Accounts payable and accrued expenses	3,660	8,936	(6,363)
Accrued compensation and benefits	6,035	(166)	(20,817)
Other liabilities	(3,837)	(4,440)	(3,527)
Net cash provided by operating activities	19,312	8,089	98,732
Cash flows from investing activities:
Purchase and development of fixed assets	(4,648)	(4,168)	(3,789)
Change in restricted cash, cash equivalents and investments balance	2,717	1,064	(22,025)
Cash payment for holdback liability for prior year acquisitions	(50)	(511)	(3,431)
Cash paid for acquisitions, net of cash received	0	(3,231)	0
Net cash used in investing activities	(1,981)	(6,846)	(29,245)
Cash flows from financing activities:
Capital lease repayments	(673)	(647)	(889)
Proceeds from revolving credit facility	19,900	0	0
Payments on revolving credit facility	(16,900)	0	(31,500)
Payment of financing costs	(855)	(3,629)	(6,199)
Payment of notes payable discount	0	(2,755)	(4,400)
Proceeds from notes payable	0	117,750	110,000
Payments on notes payable	(13,875)	(7,449)	(114,816)
Payments on termination of derivative contracts	0	0	(1,855)
Proceeds from exercise of equity awards	0	0	12
Payments of employee tax withholdings from equity transactions	(2,058)	(1,087)	(168)
Payment on NF Investors, Inc. ("NFI") then-existing debt	0	(132,918)	0
Excess tax benefit from stock options and SARs exercised and RSUs vested	109	125	0
Change in bank overdraft, net of overdraft acquired	(948)	4,161	(3,995)
Net cash used in financing activities	(15,300)	(26,449)	(53,810)
Effect of exchange rate changes on cash	48	36	60
Net increase (decrease) in cash and cash equivalents	2,079	(25,170)	15,737
Cash and cash equivalents at beginning of year	1,883	27,053	11,316
Cash and cash equivalents at end of year	3,962	1,883	27,053
Supplemental disclosures of cash flow information:
Cash paid for interest (net of $70, $26 and $29 capitalized in 2011, 2010 and 2009, respectively)	19,667	16,429	7,387
Cash (received) paid for income taxes	388	(84)	5,609
Supplemental disclosures of noncash investing and financing activities:
Fixed assets acquired through capital leases	0	0	2,145
Fair value of assets acquired in acquisitions, net of cash received	0	58,597	0
Goodwill	411	116,240	0
Intangible assets	0	65,044	0
Liabilities assumed	(411)	(47,447)	0
NFI then-existing debt	0	(132,918)	0
Preferred Stock Issued	0	(28,376)	0
Common Stock Issued	0	(27,909)	0
Holdback provision	0	0	0
Net cash paid for acquisitions	$ 0	$ 3,231	$ 0

Consolidated Statements Of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Consolidated Statements Of Cash Flows [Abstract]
Interest capitalized	$ 70	$ 26	$ 29

Summary Of Significant Accounting Policies

12 Months Ended

Dec. 31, 2011

Summary Of Significant Accounting Policies [Abstract]

Summary Of Significant Accounting Policies

(1) Summary of Significant Accounting Policies

(a) General

AMN Healthcare Services, Inc. was incorporated in Delaware on November 10, 1997. AMN Healthcare Services, Inc. and its subsidiaries (collectively, the "Company") provide comprehensive healthcare staffing and clinical workforce solutions at acute and sub-acute care hospitals and other healthcare facilities throughout the United States.

(b) Principles of Consolidation

The accompanying consolidated financial statements include the accounts of AMN Healthcare Services, Inc. and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. See Note (2), "Assets Held for Sale and Discontinued Operations" for the discontinued operations reported by the Company during 2011 and 2010. See Note (3), "Business Combinations" for the acquisition completed by the Company during 2010.

(c) Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 impairment, accruals for self-insurance and compensation and related benefits, accounts receivable and 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.

(d) Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents include currency on hand, deposits with financial institutions and highly liquid investments.

(e) Restricted Cash, Cash Equivalents and Investments

Restricted cash, cash equivalents and investments primarily represent the cash and U.S. Treasury securities on deposit with financial institutions that serve as collateral for the Company's outstanding letters of credit. The original maturity terms for the U.S. Treasury securities during 2011 were between 6-month to 12-month. The original maturity term for the U.S. Treasury securities during 2010 was 3-month. See Note (4), "Fair Value Measurement" and Note (8), "Notes Payable and Credit Agreements" for additional information.

(f) Fixed Assets

The Company records furniture, equipment, leasehold improvements and internal-use software at cost less accumulated amortization and depreciation. The Company records equipment acquired under capital leases at the present value of the future minimum lease payments. The Company capitalizes major additions and improvements, and expenses maintenance and repairs when incurred. The Company calculates depreciation on furniture, equipment and software using the straight-line method based on the estimated useful lives of the related assets (generally three to five years). The Company amortizes leasehold improvements and equipment obtained under capital leases over the shorter of the term of the lease or their estimated useful life. The Company includes amortization of equipment obtained under capital leases with depreciation expense in the accompanying consolidated financial statements.

The Company capitalizes and records at cost the costs it incurs to develop internal-use software during the application development stage. Application development stage costs generally include costs associated with internal-use software configuration, coding, installation and testing. The Company also capitalizes costs of significant upgrades and enhancements that result in additional functionality, whereas it expenses as incurred costs for maintenance and minor upgrades and enhancements. The Company amortizes capitalized costs using the straight-line method over three to five years once the software is ready for its intended use.

The Company reviews long-lived assets for impairment annually and whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted net cash flows that are expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company reports assets to be disposed of at the lower of the carrying amount or fair value less costs to sell.

(g) Goodwill

The Company records as goodwill the portion of the purchase price and related costs that exceeds the fair value of net assets of entities acquired. The Company evaluates goodwill annually for impairment at the reporting unit level and whenever circumstances occur indicating that goodwill may 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 generally 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, 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 with the carrying amount of that goodwill.

During the third quarter of 2010, due to the decline in the Company's market capitalization resulting in such market capitalization being below its book equity value, the Company performed interim impairment testing at its reporting unit level as of August 31, 2010, prior to the acquisition of NF Investors, Inc., a Delaware corporation ("NFI"), the parent company of Medfinders, and completed the valuation during the fourth quarter of 2010. As a result, the Company recognized a pre-tax goodwill impairment charge of $41,932 in 2010. The Company also performed its annual impairment test at October 31, 2010 and determined there was no further impairment of goodwill.

The Company 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 lowered its projected near-term growth rate in the home healthcare services segment. The revised growth rate triggered interim impairment testing on the home healthcare services segment, which was also the reporting unit, as of August 31, 2011. The Company completed the valuation during the fourth quarter of 2011. As a result, the Company recognized a pre-tax goodwill impairment charge of $24,498 in 2011. The Company included the charge in loss from discontinued operations on the consolidated statement of operations for the year ended December 31, 2011. Subsequent to year end, the Company completed the sale of this segment. See Note (2), "Assets Held for Sale and Discontinued Operations" and Note (5), "Goodwill and Identifiable Intangible Assets" for additional information. The Company performed the annual impairment testing at the reporting unit level at October 31, 2011, and determined there was no further impairment of goodwill. However, changes in the Company's estimates, such as forecasted cash flows, would affect the estimated fair value of its reporting units and could have resulted in a goodwill impairment charge, particularly for its physician permanent placement reporting unit. The fair values of the Company's domestic nurse staffing reporting unit, international nurse staffing unit, allied healthcare staffing reporting unit and locum tenens staffing reporting unit significantly exceeded their respective book values. However, the calculated fair value of the Company's physician permanent placement reporting unit exceeded its respective carrying value by a much narrower margin.

(h) Intangible Assets

Intangible assets consist of identifiable intangible assets acquired through acquisitions. Identifiable intangible assets include tradenames and trademarks, customer relationships, non-compete agreements, staffing databases, acquired technology and online courses. The Company amortizes intangible assets, other than tradenames and trademarks with an indefinite life, using the straight-line method over their useful lives. The Company amortizes non-compete covenants using the straight-line method over the life of the related agreements. The Company reviews for impairment intangible assets with estimable useful lives whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

The Company does not amortize indefinite lived tradenames and trademarks and instead reviews them for impairment annually. This review includes comparing the fair value of the Company's indefinite lived intangibles with their carrying amount. If the carrying amount exceeds the fair value, the Company records the excess as an impairment loss.

During the third quarter of 2010, due to the decline in the Company's market capitalization resulting in such market capitalization being below its book equity value, the Company performed interim impairment testing at its reporting unit level as of August 31, 2010, prior to the acquisition of NFI, and completed the valuation during the fourth quarter of 2010. As a result, the Company recognized a pre-tax impairment charge of $8,600 and $300 related to certain indefinite-lived intangibles in its locum tenens staffing segment and physician permanent placement services segment, respectively. The Company performed its annual impairment testing at October 31, 2010 and determined there was no further impairment of its indefinite lived tradenames and trademarks.

The Company 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 lowered its projected near-term growth rate in the home healthcare services segment. The revised growth rate triggered interim impairment testing on the home healthcare services segment, which was also the reporting unit, as of August 31, 2011. The Company completed the interim valuation during the fourth quarter of 2011. As a result, the Company recognized a pre-tax impairment charge of $6,700 in 2011 related to an indefinite-lived intangible asset shared by the domestic nurse staffing reporting unit and home healthcare services reporting unit. The Company performed its annual impairment testing at October 31, 2011 and recorded an additional impairment charge of $7,700 related to the above indefinite-lived intangible asset. The additional fourth quarter impairment resulted from the incremental loss of revenue related to the home healthcare services segment from the sale of the disposal group in January 2012. See Note (2), "Assets Held for Sale and Discontinued Operations" for additional information. The Company included these charges in loss from discontinued operations on the consolidated statement of operations for the year ended December 31, 2011.

(i) Insurance Reserves

The Company maintains an accrual for professional liability self-insured retention limits, which is included in accounts payable and accrued expenses and other long-term liabilities in the consolidated balance sheets. The Company determines the adequacy of this undiscounted accrual by evaluating its historical experience and trends, loss reserves established by the Company's insurance carriers, management and third-party administrators, as well as through the use of independent actuarial studies. The Company obtains actuarial studies on a semi-annual basis that use the Company's actual claims data and industry data to assist the Company in determining the adequacy of its reserves each year.

The Company maintains an accrual for workers compensation self-insured retention limits, which is included in accrued compensation and benefits and other long-term liabilities in the consolidated balance sheets. The Company determines the adequacy of this undiscounted accrual by evaluating its historical experience and trends, loss reserves established by the Company's insurance carriers and third party administrators, as well as through the use of independent actuarial studies. The Company obtains actuarial studies on a semi-annual basis that use the Company's payroll and actual claims data, as well as industry data, to determine the appropriate reserve both for (1) reported claims and (2) incurred, but not reported, claims for each policy year. The actuarial study for workers compensation provides the Company with the estimated losses for prior policy years and an estimated percentage of payroll compensation to be accrued for the current year. The Company records its accruals based on the amounts provided in the actuarial study.

The Company maintains an accrual for self-insured health benefits provided to the Company's corporate employees and certain temporary healthcare professionals, which is included in accrued compensation and benefits in the consolidated balance sheets. The Company determines the adequacy of this undiscounted accrual, which includes incurred, but not reported claims, by evaluating its historical experience and trends related to both health insurance claims and payments, information provided by its insurance broker and third party administrator, as well as industry experience and trends.

(j) Revenue Recognition

Revenue consists of fees earned from the permanent and temporary placement of healthcare professionals. 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 the Company uses subcontractors, it records revenue net of related subcontractors expense. The resulting net revenue represents the administrative fee the Company charges for its vendor management services. The Company records subcontractor accounts receivable from the customer in the consolidated balance sheet. The Company generally pays the subcontractor after it has received payment from the customer. Payables to the subcontractors were included in accounts payable and accrued expenses in the consolidated balance sheet. The Company also has multiple element agreements primarily in its physician permanent placement services segment. Beginning January 1, 2011, the Company adopted the new accounting guidance 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 vendor-specific objective evidence or acceptable third-party evidence of the selling prices. The adoption of this new accounting guidance resulted in additional revenue of $3,347 within the physician permanent placement services segment during the year ended December 31, 2011.

(k) Accounts Receivable

The Company records accounts receivable at the invoiced amount. Accounts receivable are non-interest bearing. The Company maintains an allowance for doubtful accounts for estimated credit losses resulting from collection risk, including the inability of customers to make required payments under contractual agreements. The allowance for doubtful accounts is reported as a reduction of accounts receivable in the consolidated balance sheets. The Company determines the adequacy of this allowance by evaluating historical delinquency and write-off trends, the financial condition and credit risk and history of each customer, historical payment trends as well as current economic conditions and the impact of such conditions on the customers' liquidity and overall financial condition. The Company also maintains a sales allowance to reserve for potential credits issued to customers. The Company determines the amount of the reserve based on historical credits issued.

(l) Concentration of Credit Risk

The majority of the Company's business activity is with hospitals located throughout the United States. Credit is extended based on the evaluation of each entity's financial condition, and collateral is generally not required. Credit losses have been within management's expectations. No single client healthcare system exceeded 10% of revenue for the years ended December 31, 2011, 2010 and 2009. As of December 31, 2011 and 2010, accounts receivable from the Company's top five clients represented approximately 15% and 14%, respectively, of the net accounts receivable balance, excluding amounts due to subcontractors.

The Company's cash and cash equivalents and restricted cash, cash equivalents and investments accounts are also financial instruments that are exposed to concentration of credit risk. The Company places its cash balances with high-credit quality and federally insured institutions. Cash balances may be invested in a non-federally insured money market account. There were $10 of cash and cash equivalent balances invested in a non-federally insured money market account as of December 31, 2011 and 2010. As of December 31, 2011 and 2010, there were $18,244 and $20,961, respectively, of restricted cash, cash equivalents and investments primarily invested in a non-federally insured U.S. Treasury security account.

(m) Advertising Expenses

The Company expenses advertising costs as incurred. We incurred advertising expenses totaling $3,738, $3,109 and $3,583 for the years ended December 31, 2011, 2010 and 2009, respectively.

(n) Income Taxes

The Company records income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period the changes are enacted. In assessing the realizability of deferred tax assets, the Company 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 those temporary differences become deductible. The Company 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. The Company recognizes the effect of income tax positions only if it is more likely than not that such positions will be sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company records interest and penalties related to unrecognized tax positions in income tax expense.

(o) Fair Value of Financial Instruments

The carrying amounts of cash and cash equivalents, accounts receivable, subcontractor accounts receivable, income tax receivable, restricted cash, cash equivalents and investments, bank overdraft, accounts payable and accrued expenses, accrued compensation and benefits and other current liabilities approximate their respective fair values due to the short-term nature and liquidity of these financial instruments. The carrying amount of notes payable (both current and long-term portions), net of discount, approximates fair value as the instrument's interest rates are comparable to rates currently offered for similar debt instruments of comparable maturity. See Note (8), "Notes Payable and Credit Agreements" for additional information. The fair value of the long-term portion of the Company's self insurance accruals cannot be estimated as the Company cannot reasonably determine the timing of future payments.

(p) Stock-Based Compensation

The Company accounts for its share-based employee compensation plans by expensing the estimated fair value of share-based awards over the requisite employee service period, which is the vesting period. The measurement of stock-based compensation expense is based on several criteria including, but not limited to, the valuation model used and associated input factors such as expected term of the award, stock price volatility, dividend rate, risk free interest rate, and award forfeiture rate. The input factors to use in the valuation model are based on subjective future expectations combined with management judgment. The Company estimates the fair value of stock options and stock appreciation rights granted using the Black-Scholes valuation model and the assumptions shown in Note 11(b). The Company uses historical data to estimate pre-vesting equity award forfeitures and records stock-based compensation expense only for those awards that are expected to vest. The Company estimates the expected term based on historical exercise patterns, and bases the dividend yield assumption on historical dividend payouts, which are zero. The risk-free interest rate assumption is based on observed interest rates appropriate for the expected term of the Company's equity awards. After consideration of both its implied volatility and historical volatility, the Company determined its historical volatility to be the most accurate estimate of future volatility due to the fact that the Company has very limited trading in options and has historical volatility data for a period that covers the expected term of the equity award, and therefore utilizes this measure. The excess tax benefits recognized in equity related to equity award exercises are reflected as financing cash inflows in the consolidated statements of cash flows.

(q) Net Income (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. For the 2011 and 2010 basic net loss per common share calculation, the two-class method was not applicable due to the overall net loss for both years. The Company did not have Preferred Stock during 2009. 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.

For the diluted net loss per common share calculation, all of the 4,386 and 3,415 shares of outstanding equity awards as of December 31, 2010, and 2009, respectively, were anti-dilutive due to the net loss from continuing operations in 2010 and 2009.

For the diluted net loss per common share calculation, all of the 5,608 shares of Preferred Stock (as if converted) as of December 31, 2010 were anti-dilutive due to the net loss from continuing operations in 2010.

The following table sets forth the computation of basic and diluted net income (loss) per common share for the years ended December 31, 2011, 2010 and 2009, respectively:


	Years Ended December 31,
	2011			2010			2009
Income (loss) from continuing operations	$	5,016		$	(52,752	)	$	(122,177	)
(Loss) income from discontinued operations, net of tax		(31,281	)		761			0

Net loss	$	(26,265	)	$	(51,991	)	$	(122,177	)

Basic income (loss) per common share from:
Continuing operations	$	0.12		$	(1.51	)	$	(3.75	)
Discontinued operations		(0.78	)		0.02			0

Net loss	$	(0.66	)	$	(1.49	)	$	(3.75	)

Diluted income (loss) per common share from:
Continuing operations	$	0.11		$	(1.51	)	$	(3.75	)
Discontinued operations		(0.68	)		0.02			0

Net loss	$	(0.57	)	$	(1.49	)	$	(3.75	)

Weighted average common shares outstanding—basic		39,913			34,840			32,615
Plus dilutive effect of potential common shares		6,038			0			0

Weighted average common shares outstanding—diluted		45,951			34,840			32,615

(r) Discontinued Operations

Assets classified as held for sale are recorded at the lower of their carrying amount or fair value less costs to sell and are not depreciated or amortized. Classification of the Company's disposal group as held for sale occurs when sufficient authority to sell the disposal group has been obtained, the disposal group is available for immediate sale, an active program to sell the disposal group has been initiated and its sale is probable within one year. If at any time these criteria are no longer met, the disposal group would be reclassified as held and used. The Company evaluates the held for sale classifications during each reporting period.

The results of operations of a disposal group held for sale or disposed is presented as discontinued operations when the underlying operations and cash flows of the disposal group will be, or have been, eliminated from the Company's continuing operations and the Company no longer has the ability to influence the operating and/or financial policies of the disposal group. This assessment is made at the time the disposal group is classified as held for sale and for a one-year period after the sale of the disposal group.

See Note (2), "Assets Held for Sale and Discontinued Operations," for further information regarding the Company's discontinued operations.

(s) Segment Information

Historically, the Company had four reportable segments: nurse and allied healthcare staffing, locum tenens staffing, physician permanent placement services and home healthcare services. During the fourth quarter of 2011, the Company announced the expected divestiture of its home healthcare services segment, which was completed in January 2012. As a result, the home healthcare services segment is classified as disposal group held for sale as of December 31, 2011, and its results of operations have been classified as discontinued operations for the years ended December 31, 2011 and 2010.

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 and restructuring 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:


	Years Ended December 31,
	2011		2010			2009
Revenue
Nurse and allied healthcare staffing	$	570,677	$	371,147		$	431,126
Locum tenens staffing		277,919		264,726			291,822
Physician permanent placement services		38,870		34,039			36,842

	$	887,466	$	669,912		$	759,790

Segment Operating Income
Nurse and allied healthcare staffing	$	62,786	$	35,279		$	38,076
Locum tenens staffing		21,689		21,999			28,814
Physician permanent placement services		10,634		7,959			9,819

		95,109		65,237			76,709
Unallocated corporate overhead		34,040		35,146			20,820
Depreciation and amortization		16,324		14,764			13,812
Stock-based compensation		7,098		8,272			8,709
Impairment and restructuring charges		0		50,832			186,977
Interest expense, net		23,727		19,762			11,955

Income (loss) from continuing operations before income taxes	$	13,920	$	(63,539	)	$	(165,564	)

Assets Held For Sale And Discontinued Operations

12 Months Ended

Dec. 31, 2011

Assets Held For Sale And Discontinued Operations [Abstract]

Assets Held For Sale And Discontinued Operations

(2) Assets Held for Sale and Discontinued Operations

During the fourth quarter of 2011, the Company decided to divest its home healthcare services segment. This segment is classified as a disposal group held for sale as of December 31, 2011, and the results of operations have been classified as discontinued operations for the years ended December 31, 2011 and 2010. The Company did not have a home healthcare services segment in 2009.

The Company did not have any assets held for sale as of December 31, 2010. The following table presents the carrying amounts of major classes of assets and liabilities related to assets held for sale as of December 31, 2011.


	December 31, 2011
Assets:
Other assets	$	545
Goodwill		6,765

Total assets held for sale	$	7,310

Liabilities:
Workers compensation reserve	$	1,331
Professional liabilities reserve		155

Total liabilities related to assets held for sale	$	1,486

The operations including goodwill and intangible impairment losses of the disposal group are presented as discontinued operations for the years ended December 31, 2011 and 2010 in the Company's Consolidated Statements of Operations. The following table presents the revenues and the components of discontinued operations, net of tax:


	Years Ended December 31,
	2011			2010
Revenue	$	53,954		$	19,305
(Loss) income before income taxes		(38,484	)		1,250
Income tax benefit (expense)		7,203			(489	)

(Loss) income from discontinued operations	$	(31,281	)	$	761

For the year ended December 31, 2011, the loss before income taxes is composed of a $24,498 goodwill impairment charge and $14,400 tradename impairment charge and partially offset by income from operations in amount of $414.

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-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 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Topic 205
-SubTopic 20
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

+ Details

Business Combinations

12 Months Ended

Dec. 31, 2011

Business Combinations [Abstract]

Business Combinations

(3) Business Combinations

NFI Acquisition

On September 1, 2010, the Company acquired all of the outstanding equity of NFI. 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 2011, the purchase price allocation was finalized by an adjustment of $411, which was related to additional liabilities assumed as a result of finalizing NFI's statutory tax return requirement.

Intangible assets include amounts recognized for the fair value of trade names and trademarks, customer relationships, non-compete agreements and staffing databases. Based on valuation, two trade names and trademarks have an indefinite life, and the remaining intangible assets have a weighted average useful life of approximately 13 years. The following table summarizes the fair value and useful life of each intangible asset acquired:


	Fair Value		Useful Life
			(in years)
Identifiable intangible assets subject to amortization:
Staffing databases	$	3,410		5
Customer relationships		28,960		0.4 – 16
Trade names and trademarks		3,320		3 – 20
Non-compete agreements		54		1 – 1.5

		35,744
Identifiable intangible assets not subject to amortization:
Trade names and trademarks		29,300		indefinite

Total identifiable intangible assets acquired	$	65,044

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 $36,045 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.

The Company recorded $9,412 in acquisition-related costs for accounting, legal and other costs in connection with the acquisition within other operating expenses in its consolidated statement of operations for 2010.

For 2010, approximately $84,483 of the NFI revenue and $(1,691) of the NFI loss before income taxes were included in the consolidated statement of operations since the date of acquisition.

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-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 141
-Paragraph 51, 52
-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 141R
-Appendix F
-Paragraph F4
-Subparagraph e

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Fair Value Measurement

12 Months Ended

Dec. 31, 2011

Fair Value Measurement [Abstract]

Fair Value Measurement

(4) 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 December 31, 2011 and 2010, the Company held certain assets that are required to be measured at fair value on a recurring basis. These included the restricted cash equivalents and investments and the Company's investments associated with the Company's deferred compensation plan. The Company's restricted cash equivalents and investments typically consist of 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 measured at fair value on a recurring basis are summarized below:


	Fair Value Measurements as of December 31, 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	$	18,015	$	18,015	$	0	$	0
Trading securities investment		52		52		0		0

Total financial assets measured at fair value	$	18,067	$	18,067	$	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 at the reporting unit level and indefinite-lived intangible assets annually for impairment 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 experienced declines in its 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 for the reporting unit. The revised growth rate triggered interim goodwill and indefinite-lived intangible assets impairment testing as of August 31, 2011 for the home healthcare services segment. As a result, the Company recorded preliminary pre-tax impairment charges of $24,498 and $6,700 on goodwill and indefinite-lived intangible assets, respectively in the third quarter of 2011. The Company finalized the valuation without change during the fourth quarter of 2011. The Company performed the annual impairment testing at October 31, 2011 and recorded an additional impairment charge of $7,700, which related to the above indefinite-lived intangible asset. The additional fourth quarter impairment was triggered by the loss of revenue related to the expected sale of the home healthcare services segment in January 2012. These charges were included in the loss from discontinued operations on the consolidated statement of operations for the year ended December 31, 2011.

During 2010, as the Company's market capitalization was lower than its book equity value, the Company performed interim impairment testing as of August 31, 2010, prior to the acquisition of NFI, and finalized the impairment charges during the fourth quarter of 2010. The Company recorded pre-tax impairment charges of $41,932 and $8,900 on goodwill and indefinite-lived intangible assets, respectively, for the year ended December 31, 2010. 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. See Note (5), "Goodwill and Identifiable Intangible Assets" for additional information.

Non-financial assets and liabilities measured at fair value on a non-recurring basis are summarized below:


	Fair Value Measurements as of December 31, 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 December 31, 2011
Goodwill	$	123,324	$	0	$	0	$	123,324	$	24,498
Indefinite-lived intangible assets	$	83,200	$	0	$	0	$	83,200	$	14,400

									$	38,898


	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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13537-108611

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13504-108611

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

+ Details

Goodwill And Identifiable Intangible Assets

12 Months Ended

Dec. 31, 2011

Goodwill And Identifiable Intangible Assets [Abstract]

Goodwill And Identifiable Intangible Assets

(5) Goodwill and Identifiable Intangible Assets

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


	As of December 31, 2011							As of 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	$	5,450	$	(3,235	)	$	2,215	$	5,840	$	(2,635	)	$	3,205
Customer relationships		65,190		(19,841	)		45,349		65,360		(14,713	)		50,647
Tradenames and trademarks		16,871		(4,211	)		12,660		16,871		(3,189	)		13,682
Non-compete agreements		1,484		(1,396	)		88		1,484		(1,265	)		219
Acquired technology		800		(737	)		63		800		(577	)		223
Online courses		59		(59	)		—		59		(59	)		0

	$	89,854	$	(29,479	)	$	60,375	$	90,414	$	(22,438	)	$	67,976

Intangible assets not subject to amortization:
Goodwill						$	123,324						$	154,176
Tradenames and trademarks							83,200							97,600

						$	206,524						$	251,776

Aggregate amortization expense for intangible assets was $7,190 and $5,904 for the years ended December 31, 2011 and 2010, respectively. Based on the current amount of intangibles subject to amortization, the estimated amortization expense as of December 31, 2011 is as follows:


	Amount
Year ending December 31, 2012	$	6,665
Year ending December 31, 2013		6,349
Year ending December 31, 2014		6,249
Year ending December 31, 2015		6,047
Year ending December 31, 2016		5,572
Thereafter		29,493

	$	60,375

The changes in the carrying amount of goodwill by reportable segment for the year ended December 31, 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
Impairment charges		0		0		0		(24,498	)		(24,498	)
Additional goodwill acquired from NFI acquisition		253		36		12		110			411
Goodwill in assets held for sale		0		0		0		(6,765	)		(6,765	)

Balance, December 31, 2011	$	76,493	$	14,502	$	32,329	$	0		$	123,324

Accumulated impairment loss as of December 31, 2011	$	154,444	$	53,940	$	6,555	$	24,498		$	239,437

The changes in the carrying amount of goodwill by reportable segment for the year ended December 31, 2010 are as follows:


	Nurse and Allied Healthcare Staffing			Locum Tenens Staffing			Physician Permanent Placement Services			Home Healthcare Services		Total
Balance, January 1, 2010	$	18,543		$	25,803		$	35,522		$	0	$	79,868
Impairment charges		(13,656	)		(21,721	)		(6,555	)		0		(41,932	)
Goodwill acquired from NFI acquisition		71,353			10,384			3,350			31,153		116,240

Balance, December 31, 2010	$	76,240		$	14,466		$	32,317		$	31,153	$	154,176

Accumulated impairment loss as of December 31, 2010	$	154,444		$	53,940		$	6,555		$	0	$	214,939

- 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

Balance Sheet Details

12 Months Ended

Dec. 31, 2011

Balance Sheet Details [Abstract]

Balance Sheet Details

(6) Balance Sheet Details

The consolidated balance sheets detail is as follows as of December 31, 2011 and 2010:


	As of December 31,
	2011			2010
Fixed assets:
Furniture and equipment	$	16,016		$	16,805
Software		56,105			52,262
Leasehold improvements		5,065			5,203

		77,186			74,270
Accumulated depreciation and amortization		(60,323	)		(52,493	)

Fixed assets, net	$	16,863		$	21,777

Accounts payable and accrued expenses:
Trade and accrued accounts payable	$	18,156		$	19,326
Subcontractor payable		24,268			19,783
Professional liability reserve		4,914			5,004
Other		2,471			1,754

Accounts payable and accrued expenses	$	49,809		$	45,867

Accrued compensation and benefits:
Accrued payroll	$	11,227		$	9,552
Accrued bonuses		10,072			6,924
Accrued travel expense		2,478			1,196
Accrued health insurance reserve		1,861			1,959
Accrued workers compensation reserve		4,617			6,768
Deferred compensation		11,396			10,052
Other		1,998			1,609

Accrued compensation and benefits	$	43,649		$	38,060

Other current liabilities:
Facility client deposits	$	2,831		$	2,849
Restructuring reserve		884			646
Other		4,598			4,942

Other current liabilities	$	8,313		$	8,437

Other long-term liabilities:
Workers compensation reserve	$	9,159		$	11,323
Professional liability reserve		19,465			17,641
Deferred rent		8,334			8,945
Restructuring reserve		5			851
Uncertain tax positions liability		23,931			21,429
Other		752			1,386

Other long-term liabilities	$	61,646		$	61,575

Income Taxes

12 Months Ended

Dec. 31, 2011

Income Taxes [Abstract]

Income Taxes

(7) Income Taxes

The provision for income taxes from continuing operations for the years ended December 31, 2011, 2010 and 2009 consists of the following:


	Years Ended December 31,
	2011			2010			2009
Current income taxes:
Federal	$	8,493		$	359		$	7,145
State		2,246			(451	)		1,258
Foreign		(40	)		16			(69	)

Total		10,699			(76	)		8,334

Deferred income taxes:
Federal		(1,500	)		(7,190	)		(45,096	)
State		(390	)		(3,500	)		(6,630	)
Foreign		95			(21	)		5

Total		(1,795	)		(10,711	)		(51,721	)

Provision (benefit) for income taxes from continuing operations	$	8,904		$	(10,787	)	$	(43,387	)

The Company's income tax expense differs from the amount that would have resulted from applying the federal statutory rate of 35% to pretax income (loss) from continuing operations because of the effect of the following items during the years ended December 31, 2011, 2010 and 2009:


	Years Ended December 31,
	2011			2010			2009
Tax expense (benefit) at federal statutory rate	$	4,871		$	(22,239	)	$	(57,947	)
State taxes, net of federal benefit		1,067			(3,053	)		(3,218	)
Uncertain tax positions		2,198			1,207			1,891
Non-deductible goodwill and intangibles impairment		(18	)		11,703			15,376
Acquisition-related costs		0			927			0
Other, net		786			668			511

Income tax expense (benefit) from continuing operations	$	8,904		$	(10,787	)	$	(43,387	)

The tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities are presented below as of December 31, 2011 and 2010:


	Years Ended December 31,
	2011			2010
Deferred tax assets:
Stock compensation	$	10,086		$	10,536
Deferred revenue		1,077			1,758
Allowance for doubtful accounts		1,544			1,641
Deferred compensation		4,089			4,056
Accrued expenses, net		19,477			20,940
Deferred rent		3,557			3,762
Net operating losses		23,154			23,618
Other		699			932

Total deferred tax assets	$	63,683		$	67,243

Deferred tax liabilities:
Intangibles	$	(37,012	)	$	(40,587	)
Fixed assets		(3,930	)		(4,863	)
Prepaid expenses		(917	)		(686	)
State taxes		(666	)		(694	)

Total deferred tax liabilities	$	(42,525	)	$	(46,830	)

Net deferred tax assets	$	21,158		$	20,413

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 those 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. Significant differences between pre-tax income and taxable income for recent years are related to goodwill impairment and other permanent differences as noted in the rate reconciliation. Based upon the level of 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.

A portion of the deferred tax assets recorded in 2010 is related to net operating losses ("NOL") from the acquisition of NFI. The amount of NOL has been the subject of an evaluation under the NOL limitation rules of Internal Revenue Code Section 382 and corresponding state authorities related to NOL tax attributes from acquired companies and the balances reflect those limitations.

As of December 31, 2011, the Company has $52,200 of federal NOL carryforward from the NFI acquisition and AMN 2010 tax returns, which are set to expire between 2029 and 2030. As of December 31, 2011, the Company has state net operating loss carryforward of $61,700 (both AMN and NFI tax attributes) that are set to expire at various dates between 2012 and 2030.

As of December 31, 2010, the Company did not provide for United States income taxes or foreign withholding taxes on undistributed earnings from certain non-U.S. subsidiaries that were permanently reinvested outside the United States. In the quarter ended December 31, 2011, the Company decided to cease doing business overseas and to discontinue permanently reinvesting outside the United States and has adjusted the income tax provision in the period to reflect the changes. As of December 31, 2011, the Company's foreign earnings are insignificant.

A summary of the changes in the amount of unrecognized tax benefits for 2011, 2010 and 2009 is as follows:


	2011			2010			2009
Beginning balance of unrecognized tax benefits	$	19,291		$	18,539		$	17,269
Additions based on tax positions related to the current year		1,541			1,139			2,340
Additions based on tax positions of prior years		512			0			151
Reductions for tax positions of prior years		(123	)		(5	)		(196	)
Settlements		0			0			(661	)
Reductions due to lapse of applicable statute of limitation		0			(382	)		(364	)

Ending balance of unrecognized tax benefits	$	21,221		$	19,291		$	18,539

At December 31, 2011, if recognized, approximately $21,373, net of $2,558 of temporary differences, would affect the effective tax rate (including interest and penalties).

The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. The Company has approximately $2,710, $2,138 and $1,472 of accrued interest and penalties related to uncertain tax positions at December 31, 2011, 2010 and 2009, respectively. The amount of interest and penalties recognized in 2011, 2010 and 2009 were $709, $778 and $710, respectively.

The Company is subject to taxation in the U.S. and various states and foreign jurisdictions. With few exceptions, as of December 31, 2011, the Company is no longer subject to U.S. federal, state, local or foreign examinations by tax authorities for years before 2005. The Company is currently under audit by the Internal Revenue Service ("IRS") for the years 2007, 2008 and 2009. Carryforward attributes that were generated prior to 2007 may still be adjusted upon examination by the IRS or state authorities if they either have been or will be utilized in a future period.

The Company does not foresee material changes to its gross uncertain tax liability within the next twelve months.

- 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)
-Number 109
-Paragraph 136, 172
-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 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-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 Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Notes Payable And Credit Agreements

12 Months Ended

Dec. 31, 2011

Notes Payable And Credit Agreements [Abstract]

Notes Payable And Credit Agreements

(8) Notes Payable and 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.

Credit Agreement balances as of December 31, 2011 and 2010 consisted of the following:


	As of December 31,
	2011			2010
$50,000 Revolver Facility expiring August 31, 2014 with variable interest rates, which was amended on July 25, 2011	$	3,000		$	0
$185,000 First Lien Term Loan due June 23, 2015 with variable interest rates, which was amended on July 25, 2011. The weighted average interest rates were 7.25% at December 31, 2011 and 2010		166,500			180,375
$40,000 Second Lien Term Loan due September 1, 2016 with variable interest rates, which was amended on July 25, 2011. The weighted average interest rates were 11.75% at December 31, 2011 and 2010		40,000			40,000

Total Credit Agreement debt		209,500			220,375
Less unamortized discount on the Term Loan Facilities, respectively		(4,177	)		(5,689	)
Less current portion of notes payable, including Revolver		(31,125	)		(13,875	)

Long-term portion of notes payable	$	174,198		$	200,811

Annual principal maturities of outstanding debts, excluding Revolver Facility, are as follows:


2012	$	28,125	(1)
2013		27,750
2014		32,375
2015		78,250
2016		40,000

	$	206,500

(1)

Amount includes a $5,000 voluntary prepayment the Company made in February 2012 using a portion of the proceeds from the sale of its home healthcare services segment.

The Company's outstanding debt instruments at December 31, 2011 and 2010 were secured by substantially all of the assets of the Company and the common stock or equity interests of its subsidiaries.

Financing Costs

Of the $1,990 financing costs incurred in connection with the 2011 amendments, the Company recorded $1,135 as interest expense for the year ended December 31, 2011, and capitalized the remaining $855 as debt issuance costs, which will be amortized over the remaining terms of the credit facilities.

Letters of Credit

At December 31, 2011, the Company maintained outstanding standby letters of credit totaling $28,395 as collateral in relation to its professional liability insurance agreements, workers compensation insurance agreements, and a corporate headquarters office lease agreement. Of the $28,395 outstanding letters of credit, the Company has collateralized $18,015 and the remaining amount has been collateralized by the Company's Revolver Facility. Outstanding standby letters of credit at December 31, 2010 totaled $32,117.

- 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

Retirement Plans	12 Months Ended
Retirement Plans	Dec. 31, 2011
Retirement Plans [Abstract]
Retirement Plans	(9) Retirement Plans The Company maintains the AMN Services 401(k) Retirement Savings Plan (the "AMN Plan"), a plan that complies with the Internal Revenue Code Section (IRC) 401(k) provisions. The AMN Plan covers all employees that meet certain age and other eligibility requirements. An annual discretionary matching contribution is determined by the Compensation and Stock Plan Committee of the Board of Directors each year. The amount of the employer contributions, net of forfeitures, under this plan were $0, $61 and $224 for the years ended December 31, 2011, 2010 and 2009, respectively. As of December 31, 2011, there was $967 related to forfeitures, which can be used for future employer contributions. The forfeiture balance was included in deposits and other assets in the accompanying consolidated balance sheet. The Company has a deferred compensation plan for certain executives and key employees (the "Plan"). The Plan is not intended to be tax qualified and is an unfunded plan. This plan is composed of deferred compensation and all related income and losses attributable thereto. Discretionary matching contributions to the Plan are made that vest incrementally so that the employee is fully vested in the match following five years of employment with the Company. Under the Plan, participants can defer up to 80% of their base salary, 90% of their bonus (100% of their bonus prior to 2011) and 100% of their vested restricted stock units. An annual discretionary matching contribution is determined by the Compensation and Stock Plan Committee of the Board of Directors each year. The amount of the employer contributions under this plan were $327, $29 and $63 for the years ended December 31, 2011, 2010 and 2009, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-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 132R
-Paragraph 5
-Subparagraph 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 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-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 132R
-Paragraph 5
-Subparagraph q
-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 132R
-Paragraph 8
-Subparagraph m
-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 106
-Paragraph 518
-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 87
-Paragraph 264
-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
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-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 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-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 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-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 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
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-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 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Capital Stock	12 Months Ended
Capital Stock	Dec. 31, 2011
Capital Stock [Abstract]
Capital Stock	(10) Capital Stock *(a) Preferred Stock* The Company has 10,000 shares of preferred stock authorized for issuance in one or more series, at a par value of $0.01 per share. On September 1, 2010, in connection with the NFI acquisition, the Company issued 5,660 shares of Preferred Stock, including shares deposited in escrow. On December 20, 2010, 52 shares of Preferred Stock were released from escrow to the Company, and 221 shares of Preferred Stock were released from escrow to the former NFI stockholders, under the terms of the acquisition of NFI. At December 31, 2011 and 2010, 4,758 and 5,608 shares of Preferred Stock were outstanding, respectively. The Preferred Stock is entitled to receive dividends consistent with dividends payable on the Company's common stock. In addition, each share of the Preferred Stock (i) is convertible into one share of the Company's common stock (subject to customary adjustments for accrued and unpaid dividends, if any, and changes in the Company's capital structure) at the option of the holder and (ii) will automatically convert into one share of common stock (subject to customary adjustments for accrued and unpaid dividends, if any, and changes in the Company's capital structure) upon the earlier of (A) the closing price of the Company's common stock being equal to or greater than $10.00 per share (as adjusted from time to time to fully reflect changes in the Company's capital structure) for a period of 30 consecutive trading days after December 15, 2010 and (B) September 1, 2020. During 2011, approximately 850 shares of Preferred Stock were converted into the Company's common stock. With respect to dividend rights and distribution rights upon liquidation, winding-up or dissolution of the Company, the Preferred Stock ranks (i) senior to the common stock and any other class or series of capital stock of the Company that ranks junior to the Preferred Stock and (ii) pari passu with each other class or series of preferred stock established after the date of issuance of the Preferred Stock, the terms of which do not expressly provide that such class or series will rank senior or junior to the Preferred Stock as to dividend rights and distribution rights upon liquidation, winding-up or dissolution of the Company (in each case, regardless of whether dividends accrue cumulatively or non-cumulatively). If (i) the Company, voluntarily or involuntarily, liquidates, dissolves, or winds up or (ii) an event of change of control occurs with respect to the Company, holders of the Preferred Stock will be entitled to receive, for each share of Preferred Stock, an amount equal to the greater of (x) $10.00 (as adjusted to fully reflect the appropriate effect of any stock split, reverse stock split, stock dividend (including any dividend or distribution of securities convertible into the Company's common stock), reorganization, recapitalization, reclassification or similar change with respect to the Company's Common Stock or Preferred Stock) plus an amount per share equal to accrued but unpaid dividends and (y) the per share amount of all cash or property to be distributed in respect of the Company's common stock that such holder would have been entitled to receive had such holder converted such Preferred Stock immediately prior to such liquidation, dissolution, winding-up or change of control. If, in connection with any distribution described above, the assets of the Company or proceeds thereof are not sufficient to pay the liquidation preferences in full to all holders of Preferred Stock and all holders of parity stock, the amounts paid to the holders of Preferred Stock and to the holders of all such other parity stock will be paid pro rata in accordance with the respective aggregate liquidation preferences of the holders of Preferred Stock and the holders of all such other parity stock. Certain of the Preferred Stock holders were granted registration rights and are subject to certain transfer restrictions with respect to their Preferred Stock (and shares of common stock issued upon conversion of such shares of Preferred Stock) (the "Registration Rights holders"). Subject to certain exceptions, the Registration Rights holders are prohibited from transferring shares of Preferred Stock (or shares of common stock issued upon conversion of such shares of Preferred Stock) to a competitor of the Company without the Company's prior consent or otherwise transferring such shares in an amount constituting 5% or more of the voting capital stock of the Company then outstanding to a third party or any such shares to a third party who, immediately following such transfer, would beneficially own more than 15% of the voting capital stock of the Company then outstanding. Additionally, there are limits on the timing and amount of the common stock issued upon conversion of such shares of Preferred Stock that the Registration Rights holders may publicly sell. The Preferred Stock is classified outside of permanent equity as share settlement under the redemption provision is not solely within the control of the Company. *(b) Treasury Stock* On December 22, 2010, the Company cancelled and retired all 13,170 shares of treasury stock which had been repurchased by the Company over the years for an aggregate repurchase price of $230,138. Upon cancellation and retirement, these shares were returned to the status of authorized and unissued. The excess of the repurchase price of the treasury stock over the par value was allocated between additional paid-in capital and accumulated deficit. There was no impact on our consolidated stockholders' equity as a result of the cancellation and retirement.

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 30
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 5
-Section 02
-Paragraph 29

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 150
-Paragraph 9
-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 Accounting Standards Codification
-Topic 505
-SubTopic 10
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Section 50
-Paragraph 5
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Stock-Based Compensation

12 Months Ended

Dec. 31, 2011

Stock-Based Compensation [Abstract]

Stock-Based Compensation

(11) Stock-Based Compensation

(a) Equity Award Plans

Stock Option Plan

In July 2001, the Company established the 2001 Stock Option Plan to provide a means to attract and retain employees. In May 2004, the 2001 Stock Option Plan was renamed the Stock Option Plan, and an additional 2,000 options were authorized for issuance to increase the maximum number of options to be granted under the plan to 4,178. Unless otherwise provided at the time of the grant, the options vest and become exercisable in increments of 25% on each of the first four anniversaries of the date of grant. Options granted under the Stock Option Plan expire on the tenth anniversary of the grant date. On April 12, 2006, 371 shares of common stock reserved for future issuance under the Stock Option Plan were rolled into the Equity Plan, which is discussed below. There will be no further equity awards granted from the Stock Option Plan.

Equity Plan

In April 2006, the Company established the AMN Healthcare Equity Plan ("Equity Plan"), which was approved by the Company's stockholders. At the time of the Equity Plan's adoption, equity awards, based on the Company's common stock, could be issued for a maximum of 723 shares plus the number of shares of common stock underlying any grants under the Company's Stock Option Plan that are forfeited, canceled or terminated (other than by exercise) from and after the effective date of the Equity Plan. Pursuant to the Equity Plan, stock options and stock appreciation rights ("SARs") granted have a maximum contractual life of ten years and exercise prices will be determined at the time of grant and will be no less than fair market value of the underlying common stock on the date of grant. The SARs typically vest ratably over a three-year period, with one third of the awards vesting annually. Any shares to be issued under the Equity Plan will be issued by the Company from authorized but unissued common stock or shares of common stock reacquired by the Company. On April 18, 2007 and April 9, 2009, the Company amended the Equity Plan, with stockholder approval, to increase the number of shares authorized under the Equity Plan by 3,000 (plus shares forfeited, cancelled or terminated under the Company's Stock Option Plan) and 1,850, respectively. At December 31, 2011 and 2010, respectively, 424 and 1,548 shares of common stock were reserved for future grants under the Equity Plan.

Other Plans

On September 1, 2010, upon the acquisition of NFI, the Company granted to certain key NFI employees employee award inducement equity grants consisting of approximately 89 RSUs in the aggregate (with three-year cliff vesting with a potential for accelerated vesting based on the Company's achievement of a targeted financial performance) and 152 SARs in the aggregate (with three-year graded vesting) at the fair market value as of September 1, 2010. These awards were not made under the Company's Equity Plan; however, the key terms and conditions of the grant are the same as equity awards made under the Company's Equity Plan.

On July 20, 2009, the Company granted a key employee an employment inducement equity grant consisting of approximately 48 RSUs (with three-year cliff vesting with a potential for accelerated vesting based on the Company's achievement of targeted financial performance) and approximately 220 SARs (with three-year graded vesting) at the fair market value as of July 20, 2009. This award was not made under the Company's Equity Plan; however, the key terms and conditions of the grant were the same as equity awards made under the Company's Equity Plan.

(b) Stock-Based Compensation

Stock Options and SARs

Stock options entitle the holder to purchase, at the end of a vesting period, a specified number of shares of the Company's common stock at a price per share set at the date of grant. SARs entitle the holder to receive, at the end of a vesting period, shares of the Company's common stock equal to the difference between the exercise price of the SAR, which is set at the date of grant, and the fair market value of the Company's common stock on the date of exercise.

A summary of stock option and SAR activity under the Stock Option Plan and the Equity Plan and Other Plans are as follows:


	Stock Option Plan					Equity Plan and Other Plans
	Number Outstanding			Weighted- Average Exercise Price per Share		Number Outstanding			Weighted- Average Exercise Price per Share
Outstanding at December 31, 2008		1,802		$	15.35		1,185		$	18.96
Granted		0		$	0		861		$	7.93
Exercised		0		$	0		0		$	0
Canceled—Equity Exchange		(500	)	$	17.36		(497	)	$	19.18
Canceled/forfeited/expired		(405	)	$	14.43		(377	)	$	16.54

Outstanding at December 31, 2009		897		$	14.64		1,172		$	11.55
Granted		0		$	0		788		$	7.88
Exercised		0		$	0		(1	)	$	4.79
Canceled/forfeited/expired		(71	)	$	22.98		(119	)	$	17.43

Outstanding at December 31, 2010		826		$	13.93		1,840		$	9.60
Granted		0		$	0		0		$	0
Exercised		0		$	0		(83	)	$	6.31
Canceled/forfeited/expired		(45	)	$	11.54		(257	)	$	7.77

Outstanding at December 31, 2011		781		$	14.06		1,500		$	10.10

Vested and expected to vest at December 31, 2011		781		$	14.06		1,255		$	10.10

Exercisable at December 31, 2011		781		$	14.06		918		$	11.42

The following table summarizes stock options and SARs outstanding and exercisable as of December 31, 2011:


			Outstanding						Exercisable
	Range Of Exercise Price per Share		Number Outstanding		Weighted- Average Remaining Contractual Life (Years)		Weighted- Average Exercise Price per Share		Number Outstanding		Weighted- Average Remaining Contractual Life (Years)		Weighted- Average Exercise Price per Share
Stock Option Plan	$	8.71 - $14.86		483		2.8	$	13.34		483		2.8	$	13.34
		14.94 - 22.98		298		2.5		15.24		298		2.5		15.24

				781						781

Equity Plan	$	4.55 - $ 8.21		215		8.3	$	5.02		109		8.0	$	5.39
		8.71 - 14.86		976		7.6		8.78		500		7.5		8.81
		14.94 - 22.98		276		5.6		16.91		276		5.6		16.91
		24.47 - 24.95		33		5.3		24.92		33		5.3		24.92

				1,500						918

TOTAL				2,281		5.71	$	11.45		1,699		4.9	$	12.63

Stock-based compensation expense for 2011, 2010 and 2009 for SARs granted was estimated at the date of grant using the Black-Scholes valuation model based on the following weighted average assumptions:


	2011		2010			2009
Expected life		N/A		3.4 years			3.9 years
Risk-free interest rate		N/A		1.5	%		2.0	%
Volatility		N/A		44	%		36	%
Dividend yield		N/A		0	%		0	%

There were no SARs granted in 2011. The weighted average grant date fair value of the 788 and 861 SARs granted during 2010 and 2009 was $2.60 and $2.39, respectively. As of December 31, 2011, there was $707 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 period of 1.1 years. The total intrinsic value of stock options and SARs exercised was $183, $5 and $0 for 2011, 2010 and 2009, respectively. At both December 31, 2011 and 2010, the total intrinsic value of stock options and SARs outstanding and exercisable were $0.

Restricted Stock Units

Restricted stock units ("RSUs"), granted under the Company's Equity Plan, generally entitle the holder to receive, at the end of a vesting period, a specified number of shares of the Company's common stock. The RSUs typically vest at the end of a three-year vesting period, however, 33% of the awards may vest on the 13^thmonth anniversary of the grant date, and 34% on the 2^ndanniversary of the grant date, if certain performance targets are met. Stock-based compensation cost of RSUs is measured by the market value of the Company's common stock on the date of grant. The weighted average grant date intrinsic value was $6.59 per RSU for the 414 RSUs granted during 2011. In addition to the regular RSUs, the Company also granted 288 performance restricted stock units ("PRSUs"), which contain a market condition, with the ultimate realizable number of RSUs dependent on relative and absolute total shareholder return over a three-year period. The fair values of PRSUs granted during 2011 were estimated using the Monte-Carlo simulation valuation model.

The following table summarizes RSU activity for non-vested awards for the years ended December 31, 2011, 2010 and 2009:


	Number of Shares			Weighted Average Grant Date Fair Value per Share
Unvested at January 1, 2009		724		$	18.90
Granted—RSUs		934		$	7.00
Shareholder-approved Equity Exchange		145		$	8.27
Vested		(146	)	$	18.19
Canceled/forfeited/expired		(311	)	$	11.88

Unvested at December 31, 2009		1,346		$	10.95

Granted—RSUs		933		$	8.28
Vested		(429	)	$	12.96
Canceled/forfeited/expired		(130	)	$	8.09

Unvested at December 31, 2010		1,720		$	9.21

Granted—RSUs		414		$	6.59
Granted—PRSUs		288		$	8.53
Vested		(725	)	$	10.77
Canceled/forfeited/expired		(168	)	$	8.23

Unvested at December 31, 2011		1,529		$	7.74

As of December 31, 2011, there was $5,508 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 period of 1.5 years. As of December 31, 2011 and 2010, the aggregate intrinsic value of the RSUs outstanding was $6,774 and $10,689, respectively.

Stock-Based Compensation

The Company amortizes the fair value of equity awards granted on a straight-line basis over the requisite service periods of the awards. The following table shows the total stock-based compensation expense, related to all of the Company's equity awards, recognized for the years ended December 31, 2011, 2010 and 2009:


	Years Ended December 31,
	2011			2010			2009
Stock-based employee compensation, before tax	$	7,132		$	8,284		$	8,709
Related income tax benefits		(2,746	)		(3,212	)		(3,377	)

Stock-based employee compensation, net of tax	$	4,386		$	5,072		$	5,332

For the years ended December 31, 2011, 2010 and 2009, there was $109, $125 and $0, respectively, of cash flow from financing activities for excess tax benefits related to equity awards exercised and vested during the year.

- 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

Commitments And Contingencies

12 Months Ended

Dec. 31, 2011

Commitments And Contingencies [Abstract]

Commitments And Contingencies

(12) Commitments and Contingencies

(a) Legal

The Company is subject to various claims and legal actions in the ordinary course of business. Some of these matters include tax, payroll and employee-related matters and investigations by governmental agencies regarding employment practices. As the Company becomes aware of such claims and legal actions, the Company provides accruals if the exposures are probable and estimable. If an adverse outcome of such claims and legal actions is reasonably possible, the Company assesses materiality and provides disclosure, as appropriate.

Staff Care, Inc., an indirect wholly owned subsidiary of the Company, is the subject of an assessment by the California Employment Development Department ("EDD") with respect to the payment of certain payroll related taxes, in connection with locum tenens and allied providers, for the period between April 1, 2001 and June 30, 2007. The Company has appealed the EDD's assessment, but on September 5, 2008 the Company made a payment to the EDD in the amount of $2,295 to cease the accrual of interest while the appeal is pending. Of the $2,295 payment, $1,797 was related to the periods prior to the MHA acquisition, which included Staff Care, Inc., in November 2005 and $498 was related to the post-acquisition period. As part of the acquisition agreement of MHA, the MHA selling shareholders indemnified the Company with respect to the $1,797 related to the pre-acquisition period. On August 31, 2009, the Company signed a settlement agreement with the MHA selling shareholders to release them from any further liability under the assessment in exchange for their release of claim to an additional $1,500 in the holdback reserve. As a result of this settlement, the Company recorded a benefit to pre-tax income in the third quarter of 2009 of $1,500, but will be liable for any future costs related to the EDD assessments. There is potential exposure subsequent to the EDD assessment period, but the Company believes the exposure to be immaterial to its consolidated financial statements.

The Company's hospital, healthcare facility and physician practice group clients may also become subject to claims, governmental inquiries and investigations and legal actions to which the Company may become a party relating to services provided by its professionals. From time to time, and depending upon the particular facts and circumstances, the Company may be subject to indemnification obligations under its contracts with its clients relating to these matters.

The Company is currently not aware of any pending or threatened litigation or indemnification claim that would be considered reasonably possible to have a material adverse effect on the Company's consolidated financial position, results of operations or liquidity.

(b) Leases

The Company leases certain office facilities and equipment under various operating and capital leases over the future years. The Company recognizes rent expense on a straight-line basis over the lease term. Future minimum lease payments under noncancelable operating leases (with initial or remaining lease terms in excess of one year) and future minimum capital lease payments as of December 31, 2011 are as follows:


	Capital Leases			Operating Leases (1)
Years ending December 31:
2012	$	689		$	14,833
2013		650			13,270
2014		72			12,600
2015		—			11,998
2016		—			10,978
Thereafter		—			16,664

Total minimum lease payments	$	1,411		$	80,343

Less amount representing interest (at rates ranging from 0.6% to 11.3%)		(54	)

Present value of minimum lease payments		1,357
Less current installments of obligations under capital leases		(650	)

Obligations under capital leases, excluding current installments	$	707

(1)

Total future minimum lease payments have not been reduced by minimum sublease rents of $1,351 expected to be recovered under the operating subleases.

Fixed assets obtained through capital leases as of December 31, 2011 and 2010 are as follows:


	As of December 31,
	2011			2010
Fixed assets	$	3,146		$	3,112
Accumulated amortization		(1,941	)		(1,305	)

Fixed assets, net	$	1,205		$	1,807

Obligations under capital leases are included in other current and other long-term liabilities in the accompanying consolidated balance sheets. Rent expense under operating leases for continuing operations was $15,554, $13,459, and $14,551 for the years ended December 31, 2011, 2010 and 2009, respectively. Rent expense under operating leases for discontinued operations was $1,185 and $362 for the years ended December 31, 2011 and 2010, respectively.

Restructuring	12 Months Ended
Restructuring	Dec. 31, 2011
Restructuring [Abstract]
Restructuring	(13) Restructuring During 2009, the Company made adjustments to its branding strategy and infrastructure. These actions included consolidating office locations and nursing brands and centralizing back office and corporate functions, resulting in reduced overall headcount and facility costs. The restructuring was driven by long-term strategic branding and operational decisions as well as responding to the economic conditions at that time. As of December 31, 2011, $884 of the accrued restructuring balance was included in other current liabilities and $5 was included in other long-term liabilities in the consolidated balance sheet. The Company expects to substantially utilize the accruals by December 31, 2012.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Quarterly Financial Data

12 Months Ended

Dec. 31, 2011

Quarterly Financial Data [Abstract]

Quarterly Financial Data

(14) Quarterly Financial Data (Unaudited)


	Year Ended December 31, 2011
	First Quarter		Second Quarter		Third Quarter			Fourth Quarter			Total Year
	(In thousands, except per share data)
Revenue	$	215,805	$	220,602	$	229,006		$	222,053		$	887,466
Gross profit	$	62,700	$	60,173	$	63,661		$	62,785		$	249,319
Income from continuing operations, net of tax	$	1,716	$	612	$	1,004		$	1,684		$	5,016
(Loss) income from discontinued operations, net of tax	$	540	$	201	$	(27,903	)	$	(4,119	)	$	(31,281	)

Net (loss) income	$	2,256	$	813	$	(26,899	)	$	(2,435	)	$	(26,265	)

Basic (loss) income per share from:
Continuing operations	$	0.04	$	0.02	$	0.02		$	0.04		$	0.12
Discontinued operations	$	0.01	$	0.00	$	(0.69	)	$	(0.10	)	$	(0.78	)

Net (loss) income	$	0.05	$	0.02	$	(0.67	)	$	(0.06	)	$	(0.66	)

Diluted (loss) income per share from:
Continuing operations	$	0.04	$	0.01	$	0.02		$	0.04		$	0.11
Discontinued operations	$	0.01	$	0.01	$	(0.61	)	$	(0.09	)	$	(0.68	)

Net (loss) income	$	0.05	$	0.02	$	(0.59	)	$	(0.05	)	$	(0.57	)

Income (loss) from discontinued operations, net of tax, for 2011 included 1) impairment charges of $24,498 on goodwill and $6,700 on certain indefinite-lived intangible assets recorded in the third quarter of 2011; and 2) impairment charges of $7,700 on certain indefinite-lived intangible assets recorded in the fourth quarter of 2011. The additional fourth quarter impairment was triggered by the loss of revenue related to the home healthcare services segment sold in January 2012.


	Year Ended December 31, 2010
	First Quarter		Second Quarter		Third Quarter			Fourth Quarter			Total Year
	(In thousands, except per share data)
Revenue	$	143,294	$	149,283	$	171,289		$	206,046		$	669,912
Gross profit	$	40,044	$	41,171	$	46,438		$	56,709		$	184,362
Income (loss) from continuing operations, net of tax	$	780	$	137	$	(51,525	)	$	(2,144	)	$	(52,752	)
Income from discontinued operations, net of tax	$	0	$	0	$	235		$	526		$	761

Net (loss) income	$	780	$	137	$	(51,290	)	$	(1,618	)	$	(51,991	)

Basic (loss) income per share from:
Continuing operations	$	0.02	$	0.00	$	(1.49	)	$	(0.05	)	$	(1.51	)
Discontinued operations	$	0.00	$	0.00	$	0.01		$	0.01		$	0.02

Net (loss) income	$	0.02	$	0.00	$	(1.48	)	$	(0.03	)	$	(1.49	)

Diluted (loss) income per share from:
Continuing operations	$	0.02	$	0.00	$	(1.49	)	$	(0.05	)	$	(1.51	)
Discontinued operations	$	0.00	$	0.00	$	0.01		$	0.01		$	0.02

Net (loss) income	$	0.02	$	0.00	$	(1.48	)	$	(0.03	)	$	(1.49	)

Income (loss) from continued operations for 2010 included impairment charges of $41,932 on goodwill and $8,900 on an indefinite-lived intangible asset primarily recorded in the third quarter of 2010.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2011
Subsequent Events [Abstract]
Subsequent Events	(15) Subsequent Events On January 30, 2012, the Company completed the sale of its home healthcare business to BAYADA Home Health Care, Inc. As a result of the sale, the Company received cash proceeds of $9,650 and retained certain working capital. The Company used $5,000 of the proceeds from the sale to pay down its First Lien Term Loan. See Note (2), "Assets Held for Sale and Discontinued Operations" for additional information.

Valuation And Qualifying Accounts

12 Months Ended

Dec. 31, 2011

Valuation And Qualifying Accounts [Abstract]

Valuation And Qualifying Accounts

Schedule II

AMN HEALTHCARE SERVICES, INC.

VALUATION AND QUALIFYING ACCOUNTS

For Years Ended December 31, 2011, 2010 and 2009

(in thousands)


Allowances for Doubtful Accounts and Sales Credits	Balance at the Beginning of Year		Additions				Deduction (C)			Balance at End of Year
Allowances for Doubtful Accounts and Sales Credits	Balance at the Beginning of Year		Expenses and Other Costs (A)		Revenue Reductions (B)		Deduction (C)			Balance at End of Year
Year ended December 31, 2011	$	5,597	$	2,776	$	1,635	$	(5,247	)	$	4,761
Year ended December 31, 2010	$	5,309	$	2,123	$	1,788	$	(3,623	)	$	5,597
Year ended December 31, 2009	$	4,542	$	3,143	$	1,191	$	(3,567	)	$	5,309

(A)	Includes increases in allowance for doubtful accounts.

(B)	Includes increases in sales allowance for potential credits issued to customers.

(C)	Includes actual write-offs of uncollectible accounts receivable and credits issued for sales adjustments.

See accompanying report of independent registered public accounting firm.