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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2012	Mar. 13, 2013	Jun. 30, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	FORRESTER RESEARCH, INC.
Entity Central Index Key	0001023313
Document Type	10-K
Document Period End Date	Dec. 31, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 484,000,000
Entity Common Stock, Shares Outstanding		22,335,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Current Assets:
Cash and cash equivalents	$ 98,810	$ 81,047
Marketable investments (Note 4)	134,876	136,991
Accounts receivable, net (Note 12)	74,623	81,378
Deferred commissions	9,410	12,010
Prepaid expenses and other current assets	18,846	25,935
Total current assets	336,565	337,361
Long-term marketable investments (Note 4)	8,970	9,565
Property and equipment, net (Note 12)	46,300	50,448
Goodwill (Note 3)	78,954	71,543
Intangible assets, net (Note 3)	7,920	10,317
Other assets	9,123	8,344
Total assets	487,832	487,578
Current Liabilities:
Accounts payable	772	1,223
Accrued expenses and other current liabilities (Note 12)	30,078	30,153
Deferred revenue	150,479	147,887
Total current liabilities	181,329	179,263
Non-current liabilities (Note 12)	9,433	17,580
Total liabilities	190,762	196,843
Commitments (Note 7)
Stockholders' Equity (Note 8):
Preferred stock, $.01 par value, Authorized - 500 shares, issued and outstanding - none
Common stock, $.01 par value Authorized - 125,000 shares, Issued - 31,451 and 30,962 in 2012 and 2011, respectively Outstanding - 22,293 and 22,747 in 2012 and 2011, respectively	315	310
Additional paid-in capital	389,362	373,591
Retained earnings	117,648	104,662
Treasury stock - 9,158 and 8,215 in 2012 and 2011, respectively, at cost	(210,843)	(181,000)
Accumulated other comprehensive income (loss)	588	(6,828)
Total stockholders' equity	297,070	290,735
Total liabilities and stockholders' equity	$ 487,832	$ 487,578

Consolidated Balance Sheets (Parenthetical) - $ / shares shares in Thousands	Dec. 31, 2012	Dec. 31, 2011
Consolidated Balance Sheets [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	500	500
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	125,000	125,000
Common stock, shares issued	31,451	30,962
Common stock, shares outstanding	22,293	22,747
Treasury stock, shares	9,158	8,215

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenues:
Research services	$ 202,998	$ 191,648	$ 168,508
Advisory services and other	89,932	91,968	82,218
Total revenues	292,930	283,616	250,726
Operating expenses:
Cost of services and fulfillment	111,228	103,571	94,105
Selling and marketing	101,390	101,468	84,663
General and administrative	36,866	33,284	33,960
Depreciation	8,921	5,359	3,628
Amortization of intangible assets	2,445	2,562	3,620
Reorganization costs	1,421	375
Total operating expenses	262,271	246,619	219,976
Income from operations	30,659	36,997	30,750
Other income, net	1,300	630	1,249
Gains (losses) on investments, net	(449)	1,018	2,301
Income before income taxes	31,510	38,645	34,300
Income tax provision	5,936	15,635	13,793
Net income	$ 25,574	$ 23,010	$ 20,507
Basic income per common share	$ 1.14	$ 1.02	$ 0.91
Diluted income per common share	$ 1.12	$ 0.99	$ 0.89
Basic weighted average common shares outstanding	22,500	22,666	22,478
Diluted weighted average common shares outstanding	22,929	23,164	23,063

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Consolidated Statements of Comprehensive Income [Abstract]
Net income	$ 25,574	$ 23,010	$ 20,507
Other comprehensive income (loss), net of taxes:
Cumulative translation adjustment	7,419	(1,335)	(2,682)
Changes in market value of investments:
Unrealized gain (loss), net of taxes of ($7), ($41) and ($513) for 2012, 2011 and 2010	14	(9)	(837)
Less: reclassification adjustment for net gains realized in net income, net of taxes of $12, $8 and $57 for 2012, 2011 and 2010	(17)	(12)	(88)
Net change in market value of investments	(3)	(21)	(925)
Other comprehensive income (loss)	7,416	(1,356)	(3,607)
Comprehensive income	$ 32,990	$ 21,654	$ 16,900

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Consolidated Statements of Comprehensive Income [Abstract]
Taxes (benefits) on unrealized gain (loss)	$ (7)	$ (41)	$ (513)
Taxes (benefits) on reclassification adjustment	$ 12	$ 8	$ 57

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Dec. 31, 2009	$ 311,945	$ 294	$ 325,207	$ 129,559	$ (141,250)	$ (1,865)
Beginning Balance, Shares at Dec. 31, 2009		29,362			7,028
Issuance of common stock under stock plans, including tax benefit, Shares		1,138
Issuance of common stock under stock plans, including tax benefit	27,744	$ 11	27,733
Stock-based compensation expense	4,874		4,874
Purchase of common stock, Shares					660
Purchase of common stock	(21,345)				$ (21,345)
Dividend paid on common shares	(68,414)			(68,414)
Capital contributed by seller of acquired business	203		203
Net income	20,507			20,507
Unrealized loss on marketable investments, net of tax	(925)					(925)
Cumulative translation adjustment	(2,682)					(2,682)
Ending Balance at Dec. 31, 2010	271,907	$ 305	358,017	81,652	$ (162,595)	(5,472)
Ending Balance, Shares at Dec. 31, 2010		30,500			7,688
Issuance of common stock under stock plans, including tax benefit, Shares		462
Issuance of common stock under stock plans, including tax benefit	11,937	$ 5	11,932
Stock-based compensation expense	3,642		3,642
Purchase of common stock, Shares					527
Purchase of common stock	(18,405)				$ (18,405)
Net income	23,010			23,010
Unrealized loss on marketable investments, net of tax	(21)					(21)
Cumulative translation adjustment	(1,335)					(1,335)
Ending Balance at Dec. 31, 2011	290,735	$ 310	373,591	104,662	$ (181,000)	(6,828)
Ending Balance, Shares at Dec. 31, 2011		30,962			8,215
Issuance of common stock under stock plans, including tax benefit, Shares		489
Issuance of common stock under stock plans, including tax benefit	10,379	$ 5	10,374
Stock-based compensation expense	5,397		5,397
Purchase of common stock, Shares					943
Purchase of common stock	(29,843)				$ (29,843)
Dividend paid on common shares	(12,588)			(12,588)
Net income	25,574			25,574
Unrealized loss on marketable investments, net of tax	(3)					(3)
Cumulative translation adjustment	7,419					7,419
Ending Balance at Dec. 31, 2012	$ 297,070	$ 315	$ 389,362	$ 117,648	$ (210,843)	$ 588
Ending Balance, Shares at Dec. 31, 2012		31,451			9,158

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income	$ 25,574	$ 23,010	$ 20,507
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and asset write-offs	8,921	5,359	3,671
Amortization of intangible assets	2,445	2,562	3,620
Net (gains) losses from investments	449	(1,018)	(2,301)
Deferred income taxes	(10,385)	15,137	2,356
Stock-based compensation	5,397	3,642	4,874
Amortization of premium on investments	2,803	3,321	2,587
Foreign currency losses	405	1,290	1,374
Other non-cash items			55
Changes in assets and liabilities, net of acquisitions
Accounts receivable	6,959	(7,594)	(7,467)
Deferred commissions	2,607	589	(2,968)
Prepaid expenses and other current assets	6,279	(7,805)	(8,220)
Accounts payable	(490)	(1,898)	1,422
Accrued expenses and other liabilities	376	2,485	3,975
Deferred revenue	1,807	16,364	15,172
Net cash provided by operating activities	53,147	55,444	38,657
Cash flows from investing activities:
Acquisitions		(7,531)	(1,660)
Purchases of property and equipment	(5,103)	(39,776)	(13,426)
Purchases of marketable investments	(91,421)	(113,909)	(116,280)
Proceeds from sales and maturities of marketable investments	91,335	93,090	145,195
Change in restricted cash	946	14,542	1,282
Other investing activity	167	548	491
Net cash provided by (used in) investing activities	(4,076)	(53,036)	15,602
Cash flows from financing activities:
Dividends paid on common stock	(12,588)		(68,414)
Repurchases of common stock	(29,843)	(18,405)	(21,345)
Proceeds from issuance of common stock under employee equity incentive plans	11,215	11,554	25,971
Excess tax benefits from stock-based compensation	345	525	1,949
Payment of deferred acquisition consideration	(864)
Net cash used in financing activities	(31,735)	(6,326)	(61,839)
Effect of exchange rate changes on cash and cash equivalents	427	(1,962)	(3,298)
Net increase (decrease) in cash and cash equivalents	17,763	(5,880)	(10,878)
Cash and cash equivalents, beginning of year	81,047	86,927	97,805
Cash and cash equivalents, end of year	98,810	81,047	86,927
Supplemental disclosure of cash flow information:
Cash paid for income taxes	$ 7,102	$ 5,929	$ 16,583

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(1)

Summary of Significant Accounting Policies

Basis of Presentation

Principles of Consolidation

Forrester Research, Inc. (“Forrester” or “the Company”) is an independent research company that provides pragmatic and forward-thinking advice to global leaders in business and technology. Forrester’s products and services are targeted to specific roles, including senior management in business strategy, marketing, and information technology principally at $1 billion-plus revenue companies who collaborate with Forrester to accelerate achievement of their business goals. The accompanying consolidated financial statements include the accounts of Forrester and its wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.

Management Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Forrester considers the more significant of these estimates to be revenue recognition, stock-based compensation, non-marketable investments, goodwill and intangible assets, income taxes, and valuation and impairment of marketable investments. On an ongoing basis, management evaluates its estimates. Actual results could differ from these estimates.

Fair Value Measurements

The Company has certain financial assets recorded at fair value which have been classified as Level 1, 2 or 3 within the fair value hierarchy as described in the accounting standards for fair value measurements.

Level 1 — Fair value based on quoted prices in active markets for identical assets or liabilities.

Level 2 — Fair value based on inputs other than Level 1 inputs that are observable, either directly or indirectly, 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 — Fair value based on unobservable inputs that are supported by little or no market activity and such inputs are significant to the fair value of the assets or liabilities.

The carrying amounts reflected in the Consolidated Balance Sheets for cash, cash equivalents, accounts receivable, accounts payable, and accrued expenses approximate fair value due to their short-term maturities.

Cash, Cash Equivalents, and Marketable Investments

Forrester considers all short-term, highly liquid investments with original maturities at the time of purchase of 90 days or less to be cash equivalents. The Company’s investments with an auction reset feature and for which the Company does not have the ability to sell within one year from the balance sheet date are classified as long-term investments.

The Company’s investments are composed of securities of U.S. government agencies, municipal notes some of which contain an auction reset feature (“auction rate securities” or “ARS”), corporate notes and bonds, and money market funds. Forrester accounts for all marketable investments as available-for-sale securities and as such, the marketable investments are carried at fair value, with unrealized gains and losses (not related to credit losses) recorded in accumulated other comprehensive income (loss) in the Consolidated Balance Sheets. Realized gains and losses on securities are included in earnings and are determined using the specific identification method. The Company conducts periodic reviews to identify and evaluate each investment that has an unrealized loss, in accordance with the meaning of other-than-temporary impairment and its application to certain investments, as required under current accounting standards. An unrealized loss exists when the current fair value of an individual security is less than its amortized cost basis. Unrealized losses on available-for-sale securities that are determined to be temporary, and not related to credit loss, are recorded, net of tax, in accumulated other comprehensive income (loss). The determination of whether a loss is considered temporary is based in part on whether the Company intends to sell the security or whether the Company would more likely than not be required to sell the security before the expected recovery of the amortized cost basis. During the years ended December 31, 2012, 2011 and 2010, the Company did not record any other-than-temporary impairment charges on its available-for-sale securities.

Concentrations of Credit Risk

Forrester has no significant off-balance sheet or concentration of credit risk such as foreign exchange contracts, option contracts, or other foreign hedging arrangements. Financial instruments that potentially subject Forrester to concentrations of credit risk are principally cash, cash equivalents, marketable investments, and accounts receivable. Forrester places its investments in highly rated securities. No single customer accounted for greater than 2% of revenues or accounts receivable in any of the periods presented.

Deferred Commissions

Commissions incurred in acquiring new or renewing existing contracts, which are earned in the month that a contract is booked, are deferred and expensed to operations as the related revenue is recognized. Forrester evaluates the recoverability of deferred commissions at each balance sheet date.

Goodwill

Goodwill is not amortized; however, it is required to be tested for impairment annually. Furthermore, testing for impairment is required on an interim basis if an event or circumstance indicates that it is more likely than not an impairment loss has been incurred. An impairment loss would be recognized to the extent that the carrying amount of goodwill exceeds its implied fair value. Absent an event that indicates a specific impairment may exist, the Company has selected November 30 as the date for performing the annual goodwill impairment test. Goodwill impairment charges have not been required for the years ended December 31, 2012, 2011 and 2010.

Impairment of Other Long-Lived Tangible and Intangible Assets

Forrester continually evaluates whether events or circumstances have occurred that indicate that the estimated remaining useful life of long-lived assets and intangible assets may warrant revision or if events or circumstances indicate that the carrying value of these assets may be impaired. To compute whether assets have been impaired, the estimated undiscounted future cash flows for the estimated remaining useful life of the assets are compared to the carrying value. To the extent that the future cash flows are less than the carrying value, the assets are written down to the estimated fair value of the asset. Impairment charges have not been required for the years ended December 31, 2012, 2011 and 2010.

Non-Current Liabilities

The Company records certain liabilities that are expected to be settled over a period that exceeds one year as non-current liabilities. The Company also records as a non-current liability the portion of the deferred rent liability that is expected to be recognized over a period greater than one year. Non-current deferred rent liability at December 31, 2012 and 2011 was $6.9 million and $6.7 million, respectively, and primarily results from the difference between cash payments and the straight-line recognition of rent expense under the Company’s facility leases.

Foreign Currency

The functional currency of the majority of Forrester’s wholly-owned subsidiaries is their respective local currency. These subsidiary financial statements are translated to U.S. dollars using period-end exchange rates for assets and liabilities and average exchange rates during the corresponding period for revenues and expenses, with translation gains and losses accumulated as a component of accumulated other comprehensive income (loss). Gains and losses related to the remeasurement of monetary assets and liabilities denominated in a currency other than an entity’s functional currency are included in other income, net in the Consolidated Statements of Income. For the years ended December 31, 2012, 2011 and 2010, Forrester recorded $0.4 million, $1.3 million and $1.4 million of foreign exchange losses, respectively, in other income, net.

In addition, Forrester’s German holding companies, for which the functional currency was the U.S. dollar, recognized $0.1 million, $0.1 million and $0.4 million of remeasurement gains on its deferred tax liability in income tax expense for the years ended December 31, 2012, 2011 and 2010, respectively. Effective July 7, 2012 the Company’s German holding companies were merged with the Company’s German operating company creating one German entity for which the functional currency is the Euro.

Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) as of December 31, 2012 and 2011 are as follows (in thousands):


	2012			2011
Net unrealized loss on marketable investments, net of taxes	$	(1,024	)	$	(1,021	)
Cumulative translation adjustment		1,612			(5,807	)

Total accumulated other comprehensive income (loss)	$	588		$	(6,828	)

Revenue Recognition

Effective January 1, 2011 the Company adopted Update No. 2009-13, “Multiple-Deliverable Revenue Arrangements — a consensus of the FASB Emerging Issues Task Force” (ASU 2009-13) for contracts entered into or materially modified after that date. ASU 2009-13 updates the previous multiple-element revenue arrangements guidance. The revised guidance primarily provides three significant changes: 1) it eliminates the need for objective and reliable evidence of the fair value of the undelivered element in order for a delivered item to be treated as a separate unit of accounting; 2) it eliminates the residual method to allocate the arrangement consideration; and 3) it modifies the fair value requirements of EITF Issue 00-21 by providing “best estimate of selling price” in addition to vendor specific objective evidence and vendor objective evidence for determining the selling price of a deliverable. In addition, the guidance also expands the disclosure requirements for revenue recognition. The adoption of ASU 2009-13 did not have a material impact on the Company’s financial position, results of operations or cash flows.

Forrester generates revenues from licensing research (including our data products), performing advisory services and consulting projects and hosting events. Forrester executes contracts that govern the terms and conditions of each arrangement. Revenues are recognized when persuasive evidence of an arrangement exists, the fee is fixed or determinable, services have been provided to the customer, and collectability is reasonably assured. Revenue contracts may include either a single product or service or a combination of multiple products and services. Revenues from contracts that contain multiple products and services are allocated among the separate units of accounting based on their relative selling prices; however, the amount recognized is limited to the amount that is not contingent on future performance conditions. The Company obtains the selling prices of its products and services based on an analysis of standalone sales of these products and services during the year. Research service revenues are recognized ratably over the term of the contract. Advisory service revenues, such as workshops, speeches and advisory days, are recognized when the customer receives the agreed upon deliverable and consulting project revenues, which are short-term in nature and based upon fixed-fee agreements, are recognized as the services are provided. Reimbursed out-of-pocket expenses are recorded as advisory services revenue. Event revenues are recognized upon completion of the event.

Annual subscriptions to our RoleView research include access to all or a designated portion of our research, and depending on the type of license, membership in one or more of our Forrester leadership boards, unlimited phone or email analyst inquiry, unlimited participation in Forrester Webinars, and the right to attend one event. Contracts for RoleView research entered into prior to the adoption of ASU 2009-13 on January 1, 2011 are accounted for as one unit of accounting and recognized ratably as research services revenue over the membership period. Contracts for RoleView research entered into or significantly modified after January 1, 2011 are accounted for as two units of accounting: 1) the event ticket and 2) the remaining research services that are delivered throughout the contract period, based on the new guidance that permits alternative methods of determining selling price as it relates to the components that we do not sell on a standalone basis, such as research services in this case. Arrangement consideration is allocated to each of these elements based upon their relative selling prices, which is based on standalone sales of event tickets and the estimated selling price of the remaining research services. Annual subscriptions to our data products include access to designated survey data products and access to a data specialist, which are delivered throughout the year, and are accounted for as one unit of accounting and recognized ratably as research services revenue over the membership period. For all contracts entered into through January 2013, clients were offered a service guarantee, which gives them the right to cancel their contracts prior to the end of the contract term and receive a refund for unused products or services. As of February 1, 2013 the Company discontinued its policy of offering all clients a service guarantee.

Stock-Based Compensation

The Company recognizes the fair value of stock-based compensation expense over the requisite service period of the individual grantee, which generally equals the vesting period. Cash flows resulting from the tax benefits of tax deductions in excess of the compensation expense recognized for stock-based awards are classified as financing cash flows. The Company is required to estimate future forfeitures of stock-based awards for recognition of compensation expense. The Company will record additional expense if the actual forfeitures are lower than estimated and will record a recovery of prior recognized expense if the actual forfeitures are higher than estimated. The actual expense recognized over the vesting period will only be for those awards that vest. In addition, for performance-vested restricted stock units, the Company makes estimates of the performance outcome at each period end in order to estimate the actual number of shares that will be earned. The actual expense recognized over the vesting period will only be for those awards that vest. Stock-based compensation expense was recorded in the following expense categories (in thousands):


	Years Ended December 31,
	2012		2011		2010
Cost of services and fulfillment	$	3,085	$	1,644	$	2,094
Selling and marketing		894		751		943
General and administrative		1,418		1,247		1,837

Total	$	5,397	$	3,642	$	4,874

The options granted under the equity incentive plans and shares subject to the employee stock purchase plan were valued utilizing the Black Scholes model using the following assumptions and had the following fair values:


	Years Ended December 31,
	2012						2011						2010
	Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan
Average risk-free interest rate		0.85	%		0.14	%		1.25	%		0.13	%		1.93	%		0.17	%
Expected dividend yield		1.7	%		1.7	%		None			None			None			None
Expected life		4.5 Years			0.5 Years			3.5 Years			0.5 Years			3.6 Years			0.5 Years
Expected volatility		40	%		31	%		40	%		28	%		40	%		25	%
Weighted average fair value	$	9.64		$	6.90		$	10.47		$	7.55		$	9.67		$	6.38

The dividend yield of zero for periods prior to 2012 is based on the fact that Forrester had never paid cash dividends until the board of directors approved a special dividend of $3.00 per common share in the fourth quarter of 2010. The dividend yield in 2012 is based on the initiation of a regular quarterly dividend program approved by the board of directors in February 2012. Expected volatility is based, in part, on the historical volatility of Forrester’s common stock as well as management’s expectations of future volatility over the expected term of the awards granted. The risk-free interest rate used is based on the U.S. Treasury Constant Maturity rate with an equivalent remaining term. Where the expected term of a stock-based award does not correspond with a term for which the interest rates are quoted, Forrester uses the rate with the maturity closest to the award’s expected term. The expected term calculation is based upon Forrester’s historical experience of exercise patterns. The unamortized fair value of stock-based awards as of December 31, 2012 was $9.0 million, with a weighted average remaining recognition period of 1.9 years.

Allowance for Doubtful Accounts

Forrester maintains an allowance for doubtful accounts for estimated losses resulting from the inability of our customers to make contractually obligated payments. When evaluating the adequacy of the allowance for doubtful accounts, the Company makes judgments regarding the collectability of accounts receivable by specifically analyzing historical bad debts, customer concentrations, current economic trends, and changes in the customer payment terms. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required and if the financial condition of the Company’s customers were to improve, the allowances may be reduced accordingly.

Depreciation and Amortization

Forrester provides for depreciation and amortization of property and equipment, computed using the straight-line method, over estimated useful lives of assets as follows:


		Estimated
		Useful Life
Computers and equipment		3 to 10 Years
Computer software		3 to 5 Years
Furniture and fixtures		7 Years
Leasehold improvements		Shorter of asset life or lease term

Forrester provides for amortization of intangible assets, computed using an accelerated method according to the expected cash flows to be received from the underlying assets, over the respective lives as follows:


		Estimated Useful Life
Customer relationships		5 to 11 Years
Research content		1 to 2 Years
Technology		7 Years
Trademarks		1 Year
Backlog		1 Year

Income Taxes

Forrester recognizes deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statements and tax basis of assets and liabilities as well as operating loss carryforwards.

Forrester’s provision for income taxes is composed of a current and a deferred provision for federal, state and foreign jurisdictions. The current provision is calculated as the estimated taxes payable or refundable on tax returns for the current year. The deferred income tax provision is calculated as the net change during the year in deferred tax assets and liabilities. Valuation allowances are provided if based on the weight of available evidence, it is more likely than not that some or all of the deferred tax asset will not be realized.

Forrester accounts for uncertain tax positions using a “more-likely-than-not” threshold for recognizing and resolving uncertain tax positions. The evaluation of uncertain tax positions is based on factors including, but not limited to, changes in tax law, the measurement of tax positions taken or expected to be taken in tax returns, the effective settlement of matters subject to audit, new audit activity, and changes in facts or circumstances related to a tax position. The Company evaluates these tax positions on a quarterly basis. The Company also accrues for potential interest and penalties related to unrecognized tax benefits in income tax expense.

Net Income Per Common Share

Basic net income per common share is computed by dividing net income by the basic weighted average number of common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the diluted weighted average number of common shares and common equivalent shares outstanding during the period. The weighted average number of common equivalent shares outstanding has been determined in accordance with the treasury-stock method. Common stock equivalents consist of common stock issuable upon the exercise of outstanding stock options and restricted stock units.

Basic and diluted weighted average common shares are as follows (in thousands):


	Years Ended December 31,
	2012		2011		2010
Basic weighted average common shares outstanding		22,500		22,666		22,478
Weighted average common equivalent shares		429		498		585

Diluted weighted average common shares outstanding		22,929		23,164		23,063

For the years ended December 31, 2012, 2011 and 2010, options to purchase approximately 0.8 million, 0.3 million and 0.4 million shares, respectively, were outstanding but not included in the diluted weighted average common share calculation as the effect would have been anti-dilutive.

New Accounting Pronouncements

In July 2012, the Financial Accounting Standards Board issued ASU No. 2012-02, Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment (ASU 2012-02). This newly issued accounting standard allows an entity the option to first assess qualitative factors to determine whether it is necessary to perform a quantitative impairment test for indefinite-lived intangibles other than goodwill. Under that option, an entity would no longer be required to calculate the fair value of an indefinite-lived intangible asset unless the entity determines, based on that qualitative assessment, that it is more likely than not that the fair value of the indefinite-lived intangible asset is less than its carrying amount. This ASU is effective for annual and interim indefinite-lived intangible asset impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted. As the Company does not have any indefinite-lived intangible assets as of December 31, 2012 other than goodwill, the adoption of this standard on January 1, 2013 will not have an impact on the Company’s consolidated results.

Acquisitions

12 Months Ended

Dec. 31, 2012

Acquisitions [Abstract]

Acquisitions

(2)

Acquisitions

Springboard Research

On May 12, 2011, Forrester acquired Springboard Research (“Springboard”), a provider of research and advisory services focused on Asia Pacific and emerging markets. Springboard was a former division of Knowledge Platform, Inc. The acquisition of the Springboard business further supports Forrester’s role-based strategy and expands Forrester’s coverage in the Asia Pacific region. The total purchase price was approximately $9.0 million, of which approximately $6.7 million was paid on the acquisition date and $2.3 million (the “Holdback”) is payable at various times through June 1, 2013, subject to possible reduction to satisfy indemnification claims. Of the $2.3 million Holdback, up to $0.9 million was contingent on the retention of certain employees for a period of time and on the extension of a certain lease. As of May 2012 the two referenced contingency provisions had elapsed with the full amount payable to Knowledge Platform. As of December 31, 2012, $1.4 million of the Holdback had been paid by the Company and $0.9 million of the Holdback remains in accrued expenses in the Consolidated Balance Sheet. The results of Springboard Research, which were not material to the consolidated financial statements, have been included in Forrester’s consolidated financial statements since May 12, 2011 in the Business Technology segment. Pro forma financial information has not been provided as it is not material to the consolidated results of operations.

A summary of the purchase price allocation for Springboard is as follows (in thousands):


Assets:
Cash	$	85
Accounts receivable		561
Other current assets		285
Goodwill		3,695
Intangible assets		4,815

Total assets		9,441

Liabilities:
Accrued expenses		160
Deferred revenue		312

Total liabilities		472

Net assets acquired	$	8,969

Approximately $2.1 million of the goodwill is deductible for tax purposes. The Company believes the goodwill reflects its expectations of synergistic revenue opportunities from the acquisition and the value of the acquired workforce.

Intangible assets are amortized according to the expected cash flows to be received. The following are the identifiable intangible assets acquired and their respective weighted average lives (dollars in thousands):


	Assigned Value		Useful Life (in years)
Customer relationships	$	3,605		7.5
Research content		1,080		1.5
Backlog		130		1.0

	$	4,815

- 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
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-Name Accounting Standards Codification
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Number 88-16
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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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 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-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.

+ Details

Goodwill and Other Intangible Assets

12 Months Ended

Dec. 31, 2012

Goodwill and Other Intangible Assets [Abstract]

Goodwill and Other Intangible Assets

(3)

Goodwill and Other Intangible Assets

A summary of the goodwill by segment and the changes in the carrying amount of goodwill for the Business Technology (“BT”), Marketing and Strategy (“M&S”), and Events segments is shown in the following table (in thousands). In the second quarter of 2012 the Company modified its management structure by consolidating its former Technology Industry (“TI”) client group into its two remaining client groups: BT and M&S. The goodwill previously allocated to the TI segment was reassigned to the BT and M&S segments based on the relative fair value of the elements transferred from TI to each of BT and M&S.


	BT			TI			M&S			Events			Total
Balance, December 31, 2010	$	22,208		$	24,653		$	19,191		$	1,906		$	67,958
Acquisition		—			3,695			—			—			3,695
Translation adjustments		(36	)		(40	)		(31	)		(3	)		(110	)

Balance, December 31, 2011		22,172			28,308			19,160			1,903			71,543
Reassignment		17,237			(28,308	)		11,071			—			—
Translation adjustments		4,082			—			3,131			198			7,411

Balance, December 31, 2012	$	43,491		$	—		$	33,362		$	2,101		$	78,954

As of December 31, 2012, the Company had no accumulated goodwill impairment losses.

A summary of Forrester’s intangible assets is as follows (in thousands):


	December 31, 2012
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizable intangible assets:
Customer relationships	$	33,759	$	26,644	$	7,115
Research content		7,043		7,043		—
Technology		1,507		702		805
Trademarks		876		876		—

Total	$	43,185	$	35,265	$	7,920


	December 31, 2011
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizable intangible assets:
Customer relationships	$	33,379	$	24,925	$	8,454
Research content		6,929		6,209		720
Technology		1,507		442		1,065
Trademarks		876		876		—
Other		328		250		78

Total	$	43,019	$	32,702	$	10,317

Amortization expense related to intangible assets was approximately $2.4 million, $2.6 million and $3.6 million during the years ended December 31, 2012, 2011 and 2010, respectively. Estimated amortization expense related to intangible assets that will continue to be amortized is as follows (in thousands):


Year ending December 31, 2013	$	2,228
Year ending December 31, 2014		2,133
Year ending December 31, 2015		1,002
Year ending December 31, 2016		906
Year ending December 31, 2017		857
Thereafter		794

Total	$	7,920

- 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

Marketable Investments

12 Months Ended

Dec. 31, 2012

Marketable Investments [Abstract]

Marketable Investments

(4)

Marketable Investments

The following table summarizes the Company’s marketable investments (in thousands):


	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Market Value
December 31, 2012
Available-for-sale securities
State and municipal obligations	$	18,859	$	27	$	(14	)	$	18,872
Federal agency and corporate obligations		115,653		380		(29	)		116,004

Total short-term available-for-sale securities		134,512		407		(43	)		134,876
ARS, long-term		11,000		—		(2,030	)		8,970

Total available-for-sale securities	$	145,512	$	407	$	(2,073	)	$	143,846


	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Market Value
December 31, 2011
Available-for-sale securities
State and municipal obligations	$	9,485	$	9	$	(12	)	$	9,482
Federal agency and corporate obligations		127,717		127		(335	)		127,509

Total short-term available-for-sale securities		137,202		136		(347	)		136,991
ARS, long-term		11,000		—		(1,435	)		9,565

Total available-for-sale securities	$	148,202	$	136	$	(1,782	)	$	146,556

The following table summarizes the maturity periods of the marketable securities in the Company’s portfolio as of December 31, 2012. In February 2008, certain ARS that Forrester held experienced failed auctions that limited the liquidity of these securities. These auction failures have continued throughout 2012 and based on current market conditions, it is likely that auction failures will continue. The following table reflects the ARS at their contractual maturity dates of between 2024 and 2034 (in thousands).


	FY 2013		FY2014		FY2015		Thereafter		Total
Federal agency and corporate obligations	$	50,403	$	44,727	$	20,874	$	—	$	116,004
State and municipal obligations		6,421		10,326		2,125		—		18,872
ARS		—		—		—		8,970		8,970

Total short and long-term	$	56,824	$	55,053	$	22,999	$	8,970	$	143,846

The following table shows the gross unrealized losses and market value of Forrester’s available-for-sale securities with unrealized losses that are not deemed to be other-than-temporary, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position (in thousands):


	As of December 31, 2012
	Less Than 12 Months				12 Months or Greater
	Market Value		Unrealized Losses		Market Value		Unrealized Losses
State and municipal bonds	$	9,430	$	14	$	—	$	—
Federal agency and corporate obligations		17,716		29		—		—
ARS		—		—		8,970		2,030

Total	$	27,146	$	43	$	8,970	$	2,030


	As of December 31, 2011
	Less Than 12 Months				12 Months or Greater
	Market Value		Unrealized Losses		Market Value		Unrealized Losses
State and municipal bonds	$	2,763	$	9	$	1,107	$	3
Federal agency and corporate obligations		68,962		313		2,043		22
ARS		—		—		9,565		1,435

Total	$	71,725	$	322	$	12,715	$	1,460

The Company holds ARS with a fair value of $9.0 million and a par value of $11.0 million at December 31, 2012. These ARS will continue to be held as available-for-sale and are classified as a long-term asset in the Consolidated Balance Sheet. The Company intends to retain its investment in these ARS until the earlier of an anticipated recovery in market value or maturity and as a result has not recorded an other-than-temporary loss on these ARS.

Realized gains or losses on sales of the Company’s federal obligations, state and municipal bonds and corporate bonds were not significant for the years ended December 31, 2012, 2011 or 2010.

The following table represents the Company’s fair value hierarchy for its financial assets (cash equivalents and marketable investments) measured at fair value on a recurring basis (in thousands):


	As of December 31, 2012
	Level 1		Level 2		Level 3		Total
Money market funds (1)	$	815	$	—	$	—	$	815
State and municipal obligations		—		18,872		—		18,872
Federal agency and corporate obligations (2)		—		148,117		—		148,117
ARS		—		—		8,970		8,970

Total	$	815	$	166,989	$	8,970	$	176,774


	As of December 31, 2011
	Level 1		Level 2		Level 3		Total
Money market funds (1)	$	5,786	$	—	$	—	$	5,786
State and municipal obligations		—		9,482		—		9,482
Federal agency and corporate obligations (2)		—		128,509		—		128,509
ARS		—		—		9,565		9,565

Total	$	5,786	$	137,991	$	9,565	$	153,342

(1)	Included in cash and cash equivalents.

(2)	$32.1 million and $1.0 million included in cash and cash equivalents at December 31, 2012 and 2011, respectively, as original maturities at the time of purchase were 90 days or less.

Level 2 assets consist of the Company’s entire portfolio of federal, state, municipal and corporate bonds, excluding those municipal bonds described below with an auction reset feature. Level 2 assets have been initially valued at the transaction price and subsequently valued, at the end of each reporting period, typically utilizing third party pricing services or other market observable data. The pricing services utilize industry standard valuation methods, including both income and market based approaches and observable market inputs to determine value. These observable market inputs include reportable trades, benchmark yields, credit spreads, broker/dealer quotes, bids, offers, current spot rates and other industry and economic events.

Level 3 assets at December 31, 2012 and 2011 consist entirely of municipal bonds with an auction reset feature (ARS). Prior to 2008, the fair value of the ARS investments approximated par value due to the frequent resets through the auction process. While the Company continues to receive interest income on its ARS investments at each interest reset date (which occurs at either seven or 35 day intervals for each security), these investments trade infrequently and therefore do not have a readily determinable market value. Interest rates on the securities ranged from 0.1% to 0.5% and 0.1% to 0.6% during the years ended December 31, 2012 and 2011, respectively. The Company values the ARS using a discounted cash flow model that includes unobservable inputs including estimates of interest rates, discount rates and expected holding periods of the securities, which is considered a Level 3 valuation. Unobservable inputs included in the valuation as of December 31, 2012 include a weighted average interest rate of 0.9%, a weighted average discount rate of 3.9%, and a weighted average holding period of 8.7 years. The valuation resulted in an unrealized loss recorded in accumulated other comprehensive income (loss) in the Consolidated Balance Sheets of $2.0 million at December 31, 2012 and $1.4 million at December 31, 2011. The Company believes that the loss is temporary due to the strong underlying credit rating of the securities and the fact that the Company does not intend to sell the securities and is not likely to be required to sell the securities. The assumptions used in valuing the ARS are volatile and subject to change as the underlying sources of these assumptions and market conditions change. Significant increases or decreases in any of the valuation assumptions in isolation would result in a significant change in the fair value.

The following table provides a summary of changes in fair value of the Company’s Level 3 financial assets for the years ended December 31, 2012 and 2011 (in thousands):


	ARS
Balance at December 31, 2010	$	9,117
Sales		—
Gains included in accumulated other comprehensive income (loss)		448

Balance at December 31, 2011		9,565
Sales		—
Losses included in accumulated other comprehensive income (loss)		(595	)

Balance at December 31, 2012	$	8,970

Non-Marketable Investments

12 Months Ended

Dec. 31, 2012

Non-Marketable Investments [Abstract]

Non-Marketable Investments

(5)

Non-Marketable Investments

At December 31, 2012 and 2011, the carrying value of the Company’s non-marketable investments, which were composed primarily of interests in technology-related private equity funds, were $6.9 million and $7.9 million, respectively, and are included in other assets in the Consolidated Balance Sheets.

One of the Company’s investments, with a book value of $1.2 million and $1.5 million at December 31, 2012 and 2011, respectively, is being accounted for using the cost method and, accordingly, is valued at cost unless an other-than-temporary impairment in its value occurs. The other investments are being accounted for using the equity method as the investments are limited partnerships and the Company has an ownership interest in excess of 5% and, accordingly, the Company records its share of the investee’s operating results each period. During the years ended December 31, 2012, 2011 and 2010, the Company recorded gains (losses) from its non-marketable investments of approximately $(0.4) million, $1.0 million and $2.3 million, respectively, which are included in gains (losses) on investments, net in the Consolidated Statements of Income. During the years ended December 31, 2012, 2011 and 2010, gross distributions of $0.5 million, $0.5 million and $0.5 million, respectively, were received from the funds. During 2012 and 2013, the Company identified errors related to the amount of income previously recorded for investments under the equity-method. Income related to equity method investments was understated by approximately $0.4 million in 2007, $0.2 million in 2008 and, based on revisions received by the Company in 2012 and 2013 to the information that was originally provided to the Company for the year ended December 31, 2011, was overstated by approximately $1.4 million in 2011. Management has concluded that these errors are immaterial to all prior period financial statements and recorded a correction of these errors as a $0.6 million and $0.2 million reduction in equity method income in the three months ended September 30, 2012 and December 31, 2012, respectively.

In June 2010, the Company extended the expiration date of a cash bonus plan, originally adopted in 2000, that would pay a bonus, after the return of invested capital from certain of the Company’s non-marketable investments, to certain key employees. To date, no bonuses have been paid under the plan and no amounts are accrued as of December 31, 2012 as payments under the plan were not considered probable. The plan will now automatically expire on June 30, 2013, subject to earlier expiration as provided in the plan in the event that prior to such date there are less than 10 participants in the plan or all of the Company’s invested capital (as defined in the plan) has been returned to the Company.

Income Taxes

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Income Taxes

(6)

Income Taxes

Income before income taxes for the years ended December 31, 2012, 2011 and 2010 consists of the following (in thousands):


	2012		2011		2010
Domestic	$	23,480	$	35,371	$	33,964
Foreign		8,030		3,274		336

Total	$	31,510	$	38,645	$	34,300

The components of the income tax provision for the years ended December 31, 2012, 2011 and 2010 are as follows (in thousands):


	2012			2011			2010
Current:
Federal	$	11,945		$	(1,083	)	$	8,722
State		3,038			738			1,571
Foreign		1,338			843			1,144

Total current		16,321			498			11,437

Deferred:
Federal		(4,449	)		13,485			2,301
State		(736	)		1,186			1,025
Foreign		(5,200	)		466			(970	)

Total deferred		(10,385	)		15,137			2,356

Income tax provision	$	5,936		$	15,635		$	13,793

A reconciliation of the federal statutory rate to Forrester’s effective tax rate for the years ended December 31, 2012, 2011 and 2010 is as follows:


	2012			2011			2010
Income tax provision at federal statutory rate		35.0	%		35.0	%		35.0	%
Increase (decrease) in tax resulting from:
State tax provision, net of federal benefit		4.9			3.1			5.0
Non-deductible expenses		0.4			1.6			2.2
Tax-exempt interest income		(0.5	)		(0.4	)		(1.3	)
Stock option compensation deduction		0.7			0.6			0.2
Change in valuation allowance		(0.8	)		1.1			(3.4	)
Exchange rate gain		(0.3	)		(0.5	)		(1.1	)
Foreign tax rate differential		(2.8	)		(1.0	)		—
Benefit upon audit settlement		(19.6	)		—			—
Other, net		1.8			1.0			3.6

Effective tax rate		18.8	%		40.5	%		40.2	%

The components of deferred income taxes as of December 31, 2012 and 2011 are as follows (in thousands):


	2012			2011
Non-deductible reserves and accruals	$	4,105		$	3,125
Stock compensation		4,948			5,146
Net operating loss and other carryforwards		9,816			7,526

Gross deferred tax asset		18,869			15,797
Less—valuation allowance		(2,086	)		(3,077	)

Sub-total		16,783			12,720
Depreciation and amortization		(5,018	)		(7,996	)
Goodwill amortization		(4,381	)		(5,518	)
Other liabilities		(2,872	)		(3,347	)
Deferred commissions		(3,743	)		(4,775	)

Net deferred tax asset (liability)	$	769		$	(8,916	)

Current net deferred tax assets and long-term net deferred tax assets were $0.1 and $1.4 million as of December 31, 2012 and $0 and $0.1 million as of December 31, 2011, and are included in prepaid and other current assets and other assets, respectively, in the Consolidated Balance Sheets. Current net deferred tax liabilities and long-term net deferred tax liabilities were $0.4 million and $0.3 million as of December 31, 2012 and $0.4 and $8.6 million as of December 31, 2011, and are included in accrued expenses and other current liabilities and non-current liabilities, respectively, in the Consolidated Balance Sheets.

The Company considers all available evidence, both positive and negative, to determine whether, based on the weight of that evidence, a valuation allowance is needed for some portion or all of a net deferred income tax asset. Judgment is required in considering the relative impact of negative and positive evidence. In arriving at these judgments, the weight given to the potential effect of negative and positive evidence is commensurate with the extent to which it can be objectively verified. Although realization is not assured, based upon the Company’s historical taxable income and projections of the Company’s future taxable income over the periods during which the deferred tax assets are deductible and the carryforwards expire, management believes it is more likely than not that the Company will realize the benefits of these deductible differences, net of the existing valuation allowances, as discussed below.

As of December 31, 2012 and 2011, the Company maintained a valuation allowance of approximately $2.1 million and $3.1 million, respectively, primarily relating to foreign net operating loss carryforwards from an acquisition and U.S. capital losses.

As of December 31, 2012, the Company had federal net operating loss carryforwards of approximately $10.0 million obtained from acquired businesses. These carryforwards are limited pursuant to section 382 of the Internal Revenue Code due to changes in ownership as a result of the acquisitions. If unused, these carryforwards would expire on various dates from 2019 through 2028.

The Company also has foreign net operating loss carryforwards of approximately $19.8 million, which can be carried forward indefinitely. Approximately $5.7 million of the foreign net operating loss carryforwards relate to a prior acquisition, the utilization of which is subject to limitation under the tax law of the United Kingdom. In the third quarter of 2012 the Company settled a tax audit at its German subsidiary resulting in the recognition of $5.5 million in deferred tax assets relating to net operating losses and intangible assets at this subsidiary. During 2010 the Company had determined that the ability of the Company to benefit from the net operating losses at its German subsidiary did not meet the more likely than not standard. Accordingly, the previously recorded deferred tax asset and corresponding valuation allowance for the German net operating loss were removed from the components of deferred taxes with no effect to the Company’s overall tax provision for 2010.

As of December 31, 2012, the Company had U.S. federal and state capital loss carryforwards of $1.9 million, of which $1.1 million expires in 2014, and $0.8 million expires in 2016.

The following table provides a summary of the changes in the deferred tax valuation allowance for the years ended December 31, 2012, 2011 and 2010 (in thousands):


	2012			2011			2010
Deferred tax valuation allowance at January 1	$	3,077		$	2,676		$	11,672
Additions		11			508			440
Deductions		(1,066	)		(85	)		(9,405	)
Translation adjustments		64			(22	)		(31	)

Deferred tax valuation allowance at December 31	$	2,086		$	3,077		$	2,676

During the years ended December 31, 2012, 2011 and 2010, the Company recognized approximately ($0.3) million, $0.5 million and $1.8 million, respectively, of net tax benefits (deficiencies) from tax deductions in excess of (or less than) book deductions resulting from employee stock option exercises. The net tax benefits (deficiencies) were recorded as an increase (decrease) to additional paid-in-capital. Excess tax benefits from share-based payments are recognized in the year that the deduction reduces the amount of cash payable for taxes.

Undistributed earnings of the Company’s foreign subsidiaries amounted to approximately $5.2 million as of December 31, 2012. The Company has not provided any additional federal or state income taxes or foreign withholding taxes on the undistributed earnings as such earnings have been indefinitely reinvested in the business. Due to the various methods by which such earnings could be repatriated in the future, the amount of taxes attributable to the undistributed earnings is not practicably determinable.

The Company utilizes a two-step process for the measurement of uncertain tax positions that have been taken or are expected to be taken on a tax return. The first step is a determination of whether the tax position should be recognized in the financial statements. The second step determines the measurement of the tax position. A reconciliation of the beginning and ending amount of unrecognized tax benefits is summarized as follows for the years ended December 31, 2012, 2011 and 2010 (in thousands):


	2012			2011			2010
Unrecognized tax benefits at January 1	$	1,269		$	1,222		$	919
Additions for tax positions of prior years		112			107			410
Reductions for tax positions of prior years		(37	)		—			—
Additions for tax positions of current year		1,271			17			77
Settlements		(582	)		—			—
Lapse of statute of limitations		(360	)		(77	)		(184	)
Translation adjustments		(2	)		—			—

Unrecognized tax benefits at December 31	$	1,671		$	1,269		$	1,222

As of December 31, 2012, the total amount of unrecognized tax benefits totaled approximately $1.7 million, all of which if recognized, would decrease our effective tax rate in a future period. It is not expected that a significant amount of unrecognized tax benefits would be recognized within the next 12 months.

The Company recognizes interest and penalties related to uncertain tax positions in income tax expense and such amounts were not material in the years ended December 31, 2012, 2011 and 2010. At December 31, 2012 and 2011, the Company had approximately $0.1 million and $0.2 million of accrued interest and penalties related to uncertain tax positions, respectively.

The Company files income tax returns in the U.S. and in foreign jurisdictions. Generally, the Company is no longer subject to U.S., state, local and foreign income tax examinations by tax authorities in its major jurisdictions for years before 2005, except to the extent of net operating loss and tax credit carryforwards from those years. Major taxing jurisdictions include the U.S., the Netherlands, the United Kingdom, Germany and Switzerland.

- 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

+ Details

Commitments

12 Months Ended

Dec. 31, 2012

Commitments [Abstract]

Commitments

(7)

Commitments

As of December 31, 2012, Forrester had future contractual obligations as follows for operating leases (in thousands):


2013	$	11,023
2014		10,158
2015		9,600
2016		9,104
2017		8,727
Thereafter		67,798

Total minimum lease payments	$	116,410

Aggregate rent expenses, net of sublease income, were approximately $14.4 million, $15.3 million and $10.6 million for the years ended December 31, 2012, 2011, and 2010, respectively.

Stockholders' Equity

12 Months Ended

Dec. 31, 2012

Stockholders' Equity [Abstract]

Stockholders' Equity

(8)

Stockholders’ Equity

Preferred Stock

Forrester has authorized 500,000 shares of $.01 par value preferred stock. The Board of Directors has full authority to issue this stock and to fix the voting powers, preferences, rights, qualifications, limitations, or restrictions thereof, including dividend rights, conversion rights, redemption privileges and liquidation preferences and the number of shares constituting any series or designation of such series.

Treasury Stock

Through December 31, 2012, Forrester’s Board of Directors has authorized an aggregate $310.0 million, including $50.0 million approved in October 2012 and $60.0 million approved in October 2010, to purchase common stock under the stock repurchase program. The shares repurchased may be used, among other things, in connection with Forrester’s equity incentive and purchase plans. As of December 31, 2012, Forrester had repurchased approximately 9.2 million shares of common stock at an aggregate cost of $210.8 million.

Dividends

During the year ended December 31, 2012, the Company declared and paid four quarterly dividends of $0.14 per share each quarter, amounting to $0.56 per share or $12.6 million for the year. In December 2010 the Company paid a special cash dividend of $68.4 million, which represented a payment of $3.00 per share to common stockholders.

Equity Plans

Forrester maintains the following four equity incentive plans: the Amended and Restated 2006 Equity Incentive Plan (the “2006 Plan”), the Amended and Restated 1996 Equity Incentive Plan (the “1996 Plan”), the 2006 Stock Option Plan for Directors’, as amended (the “2006 Directors’ Plan”) and the 1996 Stock Option Plan for Non-Employee Directors (the “1996 Directors’ Plan”). Upon approval of the 2006 Plan and the 2006 Directors’ Plan by stockholders, no future awards under the 1996 Plan and 1996 Directors Plan could be granted or issued. In addition, upon approval of an amendment to the 2006 Plan by stockholders in 2012, no future awards under the 2006 Directors’ Plan could be granted or issued.

The 2006 Plan provides for the issuance of stock-based awards, including incentive stock options (“ISOs”), non-qualified stock options (“NSOs”), and restricted stock units (“RSUs”) to purchase up to 4,350,000 shares authorized in the 2006 Plan plus up to 2,500,000 shares returned from the 1996 Plan and 80,000 shares returned from the 2006 Directors’ Plan. Under the terms of the 2006 Plan, ISOs may not be granted at less than fair market value on the date of grant (and in no event less than par value). Options generally vest annually over two to four years and expire after 10 years and RSUs generally vest over three to four years, in each case sometimes subject to performance conditions in addition to the passage of time. Options and RSUs granted under the 2006 Plan immediately vest upon certain events, as described in the 2006 Plan. As of December 31, 2012, approximately 2.5 million shares were available for future grant of awards under the 2006 Plan.

The 1996 Plan provided for the issuance of stock-based awards, including ISOs and NSOs, to purchase up to 13,500,000 shares of common stock. Under the terms of the 1996 Plan, ISOs were not granted at less than fair market value on the date of grant (and in no event less than par value). ISO grants to holders of 10% of the combined voting power of all classes of Forrester stock were required to be granted at an exercise price not less than 110% of the fair market value at the date of grant. Options generally vested ratably over two to four years and expire after 10 years and were sometimes subject to performance conditions in addition to the passage of time. At December 31, 2012, approximately 0.1 million options remain outstanding and are fully vested under the 1996 Plan.

The 2006 Directors’ Plan provided for the issuance of options to purchase up to 450,000 shares of common stock. Prior to the 2012 annual stockholders meeting, each non-employee director was entitled to receive an option to purchase 6,000 shares of common stock, at an exercise price equal to the fair market value of the common stock upon his or her election as a director. These options vest in four equal annual installments, with the first installment vested on the date of grant. In addition, prior to the 2010 annual stockholder meeting, each non-employee director was entitled to receive an option to purchase 12,500 shares of common stock, at an exercise price equal to the fair market value of the common stock on the grant date, each year immediately following Forrester’s annual stockholders’ meeting, and commencing with the 2010 annual stockholders meeting, non-employee directors were entitled to receive an option to purchase 12,000 shares immediately following the meeting. These options vest in four equal installments on the first, second, third, and fourth anniversaries of the date of grant. Options granted under the 2006 Directors’ Plan immediately vest upon certain events, as described in the 2006 Directors’ Plan. As of December 31, 2012, approximately 0.3 million options remain outstanding under the 2006 Directors Plan.

Options issued under the 1996 Directors’ Plan were granted at an exercise price equal to the fair market value of the common stock at the time of grant, each year immediately following Forrester’s annual stockholders’ meeting. These options vested in four equal installments on the first, second, third, and fourth anniversaries of the date of grant. At December 31, 2012, approximately 0.1 million options remain outstanding and are fully vested under the 1996 Directors Plan.

Stock Options

Stock option activity for the year ended December 31, 2012 is presented below (in thousands, except per share data and contractual term):


	Number of Shares			Weighted - Average Exercise Price Per Share		Weighted - Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value
Outstanding at December 31, 2011		2,130		$	27.46
Granted		422			33.25
Exercised		(435	)		24.47
Forfeited		(181	)		31.44

Outstanding at December 31, 2012		1,936		$	29.03		6.37	$	2,319

Vested and expected to vest at December 31, 2012		1,859		$	28.86		6.27	$	2,316

Exercisable at December 31, 2012		1,096		$	26.48		4.73	$	2,151

The total intrinsic value of options exercised during 2012, 2011 and 2010 was $3.5 million, $4.1 million and $11.6 million, respectively.

On April 1, 2008, the Company issued to its employees options to purchase 370,000 shares of common stock. These options were subject to performance criteria and would vest only if certain operating profit targets related to full year 2008 performance were achieved. The vesting of these options was over 24, 36 or 48 months, or the options could be forfeited, depending on the actual operating profit achieved for 2008. During 2008, operating performance was expected to result in the options vesting over 48 months and expense was recognized assuming that vesting period. The actual operating profit targets for 2008 resulted in accelerated vesting of the options over 24 months and the compensation expense associated with the accelerated vesting was recognized on a prospective basis through the remainder of the vesting period. The expense related to these options was recognized on a graded basis.

Restricted Stock Units

Restricted stock units (“RSUs”) represent the right to receive one share of Forrester common stock when the restrictions lapse and the vesting conditions are met, and are valued on the date of grant based upon the value of the Company’s stock on the date of grant. Shares of Forrester’s common stock will be delivered to the grantee upon vesting, subject to a reduction of shares for payment of withholding taxes. The weighted average grant date fair value for RSUs granted in 2012, 2011 and 2010 was $33.88, $33.15 and $29.77, respectively. The value of RSUs vested and converted to common stock, based on the value of Forrester’s common stock on the date of vesting, was $1.6 million and $0.4 million during 2012 and 2011, respectively. No RSUs vested during 2010.

In 2009, the Company issued to its employees 95,496 performance-based RSUs. The vesting of the RSUs was subject to performance criteria and would vest at 100% or 40% on April 1, 2012, or the RSUs could be forfeited, depending on whether specified revenue growth and certain operating margin targets related to full year 2011 performance were achieved. Based on 2011 financial performance, 40% of the then outstanding RSUs vested on April 1, 2012. Compensation expense in 2010 and 2009 was recognized based on an estimate of 100% vesting of the RSUs and in 2011 the Company modified it assessment of vesting to the 40% level.

In 2010, the Company issued to its employees approximately 63,000 performance-based RSUs. The vesting of the RSUs was subject to performance criteria and would vest at 100% or 40% on April 1, 2013, or the RSUs could be forfeited, depending on whether specified revenue growth and certain operating margin targets related to full year 2012 performance were achieved. Based on 2012 financial performance the RSUs will be forfeited as of April 1, 2013. Compensation expense in 2010 was recognized based on an estimate of 100% vesting of the RSUs and in 2011 the Company modified its assessment of vesting to a zero percent level.

In 2011, the Company issued to its employees approximately 71,000 performance-based RSUs. The vesting of the RSUs is subject to performance criteria and will vest at 100% or 40% on April 1, 2014, or the RSUs could be forfeited, depending on whether specified revenue growth and certain operating margin targets related to full year 2013 performance are achieved. Compensation expense was not recognized in 2012 and 2011 based on an estimate of zero percent vesting of the RSUs.

RSU activity for the year ended December 31, 2012 is presented below (in thousands, except per share data):


	Number of Shares			Weighted- Average Grant Date Fair Value
Unvested at December 31, 2011		267		$	29.93
Granted		179			33.88
Vested or settled		(49	)		27.60
Forfeited		(96	)		28.90

Unvested at December 31, 2012		301		$	32.98

Employee Stock Purchase Plan

The Amended and Restated Employee Stock Purchase Plan (the “Stock Purchase Plan”) provides for the issuance of up to 1.5 million shares of common stock and as of December 31, 2012 approximately 0.4 million shares remain available for issuance. With certain limited exceptions, all employees of Forrester whose customary employment is more than 20 hours per week, including officers and directors who are employees, are eligible to participate in the Stock Purchase Plan. Purchase periods under the Stock Purchase Plan are generally six months in length and commence on each successive March 1 and September 1. Stock purchased under the Stock Purchase Plan is required to be held for one-year before it is able to be sold. During each purchase period the maximum number of shares of common stock that may be purchased by an employee is limited to the number of shares equal to $12,500 divided by the fair market value of a share of common stock on the first day of the purchase period. An employee may elect to have up to 10% deducted from his or her compensation for the purpose of purchasing shares under the Stock Purchase Plan. The price at which the employee’s shares are purchased is the lower of: a) 85% of the closing price of the common stock on the day that the purchase period commences, or b) 85% of the closing price of the common stock on the day that the purchase period terminates. Prior to 2012 purchase periods commenced on each successive January 1 and July 1. Shares purchased by employees under the Stock Purchase Plan are as follows (in thousands, except per share data):


	Shares		Purchase
Purchase Period Ended	Purchased		Price
August 31, 2012		23	$	24.88
June 30, 2011		51	$	28.02
December 31, 2011		50	$	28.08
June 30, 2010		45	$	22.67
December 31, 2010		44	$	26.44

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: 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.(d),(e))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 210
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Reference 6: 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 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section B
-Paragraph 7, 11A
-Chapter 1
-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 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-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 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
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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 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
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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 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Employee Pension Plans

12 Months Ended

Dec. 31, 2012

Employee Pension Plans [Abstract]

Employee Pension Plans

(9)

Employee Pension Plans

Forrester sponsors several defined contribution plans for eligible employees. Generally, the defined contribution plans have funding provisions which, in certain situations, require contributions based upon formulas relating to employee wages or the level of elective participant contributions, as well as allow for additional discretionary contributions. Further, certain plans contain vesting provisions. Forrester’s contributions to these plans totaled approximately $3.2 million, $3.0 million and $2.8 million for the years ended December 31, 2012, 2011 and 2010, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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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 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 6: 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 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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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
-Publisher FASB
-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 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-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 FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-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 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.

+ Details

Reorganization

12 Months Ended

Dec. 31, 2012

Reorganization [Abstract]

Reorganization

(10)

Reorganization

In the first quarter of 2012 the Company realigned its sales force to simplify the selling process to its customers and to increase the productivity of the sales organization. The Company incurred approximately $0.4 million of severance costs in the fourth quarter of 2011 for three sales employees located outside of the U.S. based on statutory termination benefits in their country of employment and the fact that termination was considered probable at December 31, 2011. The Company incurred an additional $1.4 million of severance and related costs in 2012 for the termination of 17 additional employees related to the sales reorganization and other cost reduction initiatives.

During the fourth quarter of 2009 the Company incurred $2.3 million of costs related to facility consolidations, consisting of approximately $1.4 million for future lease payments through September 2011 and $0.9 million for the write-off of leasehold improvements.

The activity related to the reorganization accrual during the years ended December 31, 2012 and 2011 is as follows (in thousands):


	Workforce Reduction			Facility Consolidation			Total
Accrual at December 31, 2010	$	—		$	446		$	446
Additions		375			—			375
Cash payments		—			(446	)		(446	)

Accrual at December 31, 2011		375			—			375
Additions		1,421			—			1,421
Cash payments		(1,782	)		—			(1,782	)

Accrual at December 31, 2012	$	14		$	—		$	14

- 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

Operating Segment and Enterprise Wide Reporting

12 Months Ended

Dec. 31, 2012

Operating Segment and Enterprise Wide Reporting [Abstract]

Operating Segment and Enterprise Wide Reporting

(11) Operating Segment and Enterprise Wide Reporting

Forrester is organized into two client groups with each client group responsible for writing relevant research for the roles within the client organization on a worldwide basis. The two client groups, which are considered operating segments, are: Business Technology (“BT”) and Marketing and Strategy (“M&S”). In addition, the Company’s Events segment supports both client groups. Each client group generates revenues through sales of research, advisory and other service offerings targeted at specific roles within their targeted clients. Each client group consists of research personnel focused primarily on issues relevant to particular roles and to the day-to-day responsibilities of persons within the roles. Amounts included in the Events segment relate to the operations of the events production department. Revenue reported in the Events segment consists primarily of sponsorships and event tickets to Forrester events.

Forrester evaluates reportable segment performance and allocates resources based on direct margin. Direct margin, as presented below, is defined as operating income excluding sales expenses, certain marketing and fulfillment expenses, stock-based compensation expense, general and administrative expenses, depreciation expense, amortization of intangible assets and reorganization costs. In the second quarter of 2012 the Company modified its management structure by consolidating its former Technology Industry client group segment into its two remaining client groups: BT and M&S. In addition, in the first quarter of 2012, the Company modified its calculation of segment direct margin to exclude certain marketing costs and Springboard Research integration costs and to include certain business development costs. Accordingly, the 2011 and 2010 amounts have been reclassified to conform to the current presentation. The accounting policies used by the segments are the same as those used in the consolidated financial statements.

Forrester does not identify or allocate assets, including capital expenditures, by operating segment. Accordingly, assets are not being reported by segment because the information is not available by segment and is not reviewed in the evaluation of performance or making decisions in the allocation of resources.

The following tables present information about reportable segments (in thousands).


	BT		M&S		Events		Consolidated
Year ended December 31, 2012
Revenue	$	159,216	$	120,885	$	12,829	$	292,930
Direct margin		105,288		82,225		3,941		191,454
Selling, marketing, administrative and other expenses								(156,929	)
Amortization of intangible assets								(2,445	)
Reorganization costs								(1,421	)
Other income and gains/losses on investments								851

Income before income taxes							$	31,510


	BT		M&S		Events		Consolidated
Year ended December 31, 2011
Revenue	$	154,777	$	115,666	$	13,173	$	283,616
Direct margin		103,616		77,510		5,765		186,891
Selling, marketing, administrative and other expenses								(146,957	)
Amortization of intangible assets								(2,562	)
Reorganization costs								(375	)
Other income and gains/losses on investments								1,648

Income before income taxes							$	38,645

Year ended December 31, 2010
Revenue	$	143,992	$	95,534	$	11,200	$	250,726
Direct margin		97,699		63,002		4,753		165,454
Selling, marketing, administrative and other expenses								(131,084	)
Amortization of intangible assets								(3,620	)
Other income and gains/losses on investments								3,550

Income before income taxes							$	34,300

Net long-lived tangible assets by location as of December 31, 2012 and 2011 are as follows (in thousands):


	2012		2011
United States	$	41,928	$	46,928
United Kingdom		2,626		2,997
Europe (excluding United Kingdom)		313		521
Other		1,263		2

	$	46,130	$	50,448

Net revenues by geographic destination and as a percentage of total revenues for the years ended December 31, 2012, 2011, and 2010 are as follows (in thousands):


	2012		2011		2010
United States	$	211,110	$	198,456	$	180,065
Europe (excluding United Kingdom)		33,146		37,205		31,188
United Kingdom		16,555		17,870		15,285
Canada		16,742		16,056		13,724
Other		15,377		14,029		10,464

	$	292,930	$	283,616	$	250,726


	2012			2011			2010
United States		72	%		70	%		72	%
Europe (excluding United Kingdom)		11	%		13	%		12	%
United Kingdom		6	%		6	%		6	%
Canada		6	%		6	%		6	%
Other		5	%		5	%		4	%

		100	%		100	%		100	%

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

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

+ Details

Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2012

Certain Balance Sheet Accounts [Abstract]

Certain Balance Sheet Accounts

(12) Certain Balance Sheet Accounts

Property and Equipment:

Property and equipment as of December 31, 2012 and 2011 is recorded at cost less accumulated depreciation and consists of the following (in thousands):


	2012		2011
Computers and equipment	$	17,614	$	19,965
Computer software		22,242		19,685
Furniture and fixtures		8,561		8,566
Leasehold improvements		25,640		26,279

Total property and equipment		74,057		74,495
Less accumulated depreciation and amortization		27,757		24,047

	$	46,300	$	50,448

Accrued Expenses and Other Current Liabilities:

Accrued expenses and other current liabilities as of December 31, 2012 and 2011 consist of the following (in thousands):


	2012		2011
Payroll and related benefits	$	16,293	$	16,166
Taxes		3,714		4,742
Other		10,071		9,245

	$	30,078	$	30,153

Non-current Liabilities

Non-current liabilities as of December 31, 2012 and 2011 consist of the following (in thousands):


	2012		2011
Deferred tax liability	$	361	$	8,646
Deferred rent		6,936		6,671
Other		2,136		2,263

	$	9,433	$	17,580

Allowance for Doubtful Accounts:

A roll-forward of the allowance for doubtful accounts as of and for the years ended December 31, 2012, 2011, and 2010 is as follows (in thousands):


	2012			2011			2010
Balance, beginning of year	$	326		$	407		$	406
Provision for doubtful accounts		708			233			212
Write-offs		(630	)		(314	)		(211	)

Balance, end of year	$	404		$	326		$	407

Summary Selected Quarterly Financial Data (unaudited)

12 Months Ended

Dec. 31, 2012

Summary Selected Quarterly Financial Data (unaudited) [Abstract]

Summary Selected Quarterly Financial Data (unaudited)

(13) Summary Selected Quarterly Financial Data (unaudited)

The following is a summary of selected unaudited consolidated quarterly financial data for the years ended December 31, 2012 and 2011 (in thousands, except per share data):


	Three Months Ended
	March 31, 2012		June 30, 2012		September 30, 2012		December 31, 2012
Total revenues	$	70,260	$	79,093	$	68,511	$	75,066
Income from operations	$	4,628	$	11,461	$	7,177	$	7,393
Net income	$	3,181	$	7,769	$	10,373	$	4,251

Basic income per common share	$	0.14	$	0.34	$	0.46	$	0.19
Diluted income per common share	$	0.14	$	0.34	$	0.45	$	0.19

The Company recognized a $5.5 million deferred income tax benefit during the three months ended September 30, 2012 resulting from the settlement of a tax audit at the Company’s German subsidiary. During the three months ended September 30, 2012 and December 31, 2012, the Company recorded $0.6 million ($0.4 million after tax) and $0.2 million ($0.1 million after tax), respectively, of investment losses that relate to prior year periods.


	Three Months Ended
	March 31, 2011		June 30, 2011		September 30, 2011		December 31, 2011
Total revenues	$	65,742	$	73,450	$	69,774	$	74,650
Income from operations	$	4,198	$	9,616	$	9,749	$	13,434
Net income	$	2,911	$	5,470	$	5,732	$	8,897
Basic income per common share	$	0.13	$	0.24	$	0.25	$	0.39
Diluted income per common share	$	0.13	$	0.24	$	0.25	$	0.38

The Company recognized a credit to expense of $0.8 million and $1.1 million during the three months ended June 30, 2011 and December 31, 2011, respectively, resulting from changes in estimates for the amount of performance-based restricted stock units that would vest.

- 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 Event

12 Months Ended

Dec. 31, 2012

Subsequent Event [Abstract]

Subsequent Event

(14)

Subsequent Event

In February 2013 the Company announced a reduction of approximately 30 jobs or 2.5% of its workforce worldwide to streamline its operations. The Company anticipates incurring approximately $1.5 million to $1.8 million of severance and related benefit costs in the first quarter of 2013 related to the reduction.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

Principles of Consolidation

Management Estimates

Fair Value Measurements

Fair Value Measurements

Level 1 — Fair value based on quoted prices in active markets for identical assets or liabilities.

Level 3 — Fair value based on unobservable inputs that are supported by little or no market activity and such inputs are significant to the fair value of the assets or liabilities.

Cash, Cash Equivalents, and Marketable Investments

Cash, Cash Equivalents, and Marketable Investments

Concentrations of Credit Risk

Concentrations of Credit Risk

Deferred Commissions

Deferred Commissions

Goodwill

Goodwill

Impairment of Other Long-Lived Tangible and Intangible Assets

Impairment of Other Long-Lived Tangible and Intangible Assets

Non-Current Liabilities

Non-Current Liabilities

Foreign Currency

Foreign Currency

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) as of December 31, 2012 and 2011 are as follows (in thousands):


	2012			2011
Net unrealized loss on marketable investments, net of taxes	$	(1,024	)	$	(1,021	)
Cumulative translation adjustment		1,612			(5,807	)

Total accumulated other comprehensive income (loss)	$	588		$	(6,828	)

Revenue Recognition

Revenue Recognition

Stock-Based Compensation

Stock-Based Compensation


	Years Ended December 31,
	2012		2011		2010
Cost of services and fulfillment	$	3,085	$	1,644	$	2,094
Selling and marketing		894		751		943
General and administrative		1,418		1,247		1,837

Total	$	5,397	$	3,642	$	4,874


	Years Ended December 31,
	2012						2011						2010
	Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan
Average risk-free interest rate		0.85	%		0.14	%		1.25	%		0.13	%		1.93	%		0.17	%
Expected dividend yield		1.7	%		1.7	%		None			None			None			None
Expected life		4.5 Years			0.5 Years			3.5 Years			0.5 Years			3.6 Years			0.5 Years
Expected volatility		40	%		31	%		40	%		28	%		40	%		25	%
Weighted average fair value	$	9.64		$	6.90		$	10.47		$	7.55		$	9.67		$	6.38

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts Forrester maintains an allowance for doubtful accounts for estimated losses resulting from the inability of our customers to make contractually obligated payments. When evaluating the adequacy of the allowance for doubtful accounts, the Company makes judgments regarding the collectability of accounts receivable by specifically analyzing historical bad debts, customer concentrations, current economic trends, and changes in the customer payment terms. If the financial condition of the Company’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required and if the financial condition of the Company’s customers were to improve, the allowances may be reduced accordingly.

Depreciation and Amortization

Depreciation and Amortization

Forrester provides for depreciation and amortization of property and equipment, computed using the straight-line method, over estimated useful lives of assets as follows:


		Estimated
		Useful Life
Computers and equipment		3 to 10 Years
Computer software		3 to 5 Years
Furniture and fixtures		7 Years
Leasehold improvements		Shorter of asset life or lease term


		Estimated Useful Life
Customer relationships		5 to 11 Years
Research content		1 to 2 Years
Technology		7 Years
Trademarks		1 Year
Backlog		1 Year

Income Taxes

Income Taxes

Net Income Per Common Share

Net Income Per Common Share

Basic and diluted weighted average common shares are as follows (in thousands):


	Years Ended December 31,
	2012		2011		2010
Basic weighted average common shares outstanding		22,500		22,666		22,478
Weighted average common equivalent shares		429		498		585

Diluted weighted average common shares outstanding		22,929		23,164		23,063

New Accounting Pronouncements

New Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Components of accumulated other comprehensive income (loss)


	2012			2011
Net unrealized loss on marketable investments, net of taxes	$	(1,024	)	$	(1,021	)
Cumulative translation adjustment		1,612			(5,807	)

Total accumulated other comprehensive income (loss)	$	588		$	(6,828	)

Stock-based compensation expense


	Years Ended December 31,
	2012		2011		2010
Cost of services and fulfillment	$	3,085	$	1,644	$	2,094
Selling and marketing		894		751		943
General and administrative		1,418		1,247		1,837

Total	$	5,397	$	3,642	$	4,874

Options granted under the equity incentive plans and shares subject to the employee stock purchase plan valuation assumptions


	Years Ended December 31,
	2012						2011						2010
	Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan			Equity Incentive Plans			Employee Stock Purchase Plan
Average risk-free interest rate		0.85	%		0.14	%		1.25	%		0.13	%		1.93	%		0.17	%
Expected dividend yield		1.7	%		1.7	%		None			None			None			None
Expected life		4.5 Years			0.5 Years			3.5 Years			0.5 Years			3.6 Years			0.5 Years
Expected volatility		40	%		31	%		40	%		28	%		40	%		25	%
Weighted average fair value	$	9.64		$	6.90		$	10.47		$	7.55		$	9.67		$	6.38

Depreciation and amortization of property and equipment, useful life


		Estimated
		Useful Life
Computers and equipment		3 to 10 Years
Computer software		3 to 5 Years
Furniture and fixtures		7 Years
Leasehold improvements		Shorter of asset life or lease term

Amortization of intangible assets, useful life


		Estimated Useful Life
Customer relationships		5 to 11 Years
Research content		1 to 2 Years
Technology		7 Years
Trademarks		1 Year
Backlog		1 Year

Summary of basic and diluted weighted average common shares


	Years Ended December 31,
	2012		2011		2010
Basic weighted average common shares outstanding		22,500		22,666		22,478
Weighted average common equivalent shares		429		498		585

Diluted weighted average common shares outstanding		22,929		23,164		23,063

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References + Details

Acquisition (Tables)

12 Months Ended

Dec. 31, 2012

Acquisitions [Abstract]

Summary of the purchase price allocation


Assets:
Cash	$	85
Accounts receivable		561
Other current assets		285
Goodwill		3,695
Intangible assets		4,815

Total assets		9,441

Liabilities:
Accrued expenses		160
Deferred revenue		312

Total liabilities		472

Net assets acquired	$	8,969

Summary of identifiable intangible assets acquired and their respective weighted average lives


	Assigned Value		Useful Life (in years)
Customer relationships	$	3,605		7.5
Research content		1,080		1.5
Backlog		130		1.0

	$	4,815

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2012

Goodwill and Other Intangible Assets [Abstract]

Summary of the goodwill by segment and the changes in the carrying amount of goodwill


	BT			TI			M&S			Events			Total
Balance, December 31, 2010	$	22,208		$	24,653		$	19,191		$	1,906		$	67,958
Acquisition		—			3,695			—			—			3,695
Translation adjustments		(36	)		(40	)		(31	)		(3	)		(110	)

Balance, December 31, 2011		22,172			28,308			19,160			1,903			71,543
Reassignment		17,237			(28,308	)		11,071			—			—
Translation adjustments		4,082			—			3,131			198			7,411

Balance, December 31, 2012	$	43,491		$	—		$	33,362		$	2,101		$	78,954

Summary of intangible assets


	December 31, 2012
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizable intangible assets:
Customer relationships	$	33,759	$	26,644	$	7,115
Research content		7,043		7,043		—
Technology		1,507		702		805
Trademarks		876		876		—

Total	$	43,185	$	35,265	$	7,920


	December 31, 2011
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Amortizable intangible assets:
Customer relationships	$	33,379	$	24,925	$	8,454
Research content		6,929		6,209		720
Technology		1,507		442		1,065
Trademarks		876		876		—
Other		328		250		78

Total	$	43,019	$	32,702	$	10,317

Estimated amortization expense related to intangible assets


Year ending December 31, 2013	$	2,228
Year ending December 31, 2014		2,133
Year ending December 31, 2015		1,002
Year ending December 31, 2016		906
Year ending December 31, 2017		857
Thereafter		794

Total	$	7,920

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Marketable Investments (Tables)

12 Months Ended

Dec. 31, 2012

Marketable Investments [Abstract]

Summary of the Company 's marketable investments


	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Market Value
December 31, 2012
Available-for-sale securities
State and municipal obligations	$	18,859	$	27	$	(14	)	$	18,872
Federal agency and corporate obligations		115,653		380		(29	)		116,004

Total short-term available-for-sale securities		134,512		407		(43	)		134,876
ARS, long-term		11,000		—		(2,030	)		8,970

Total available-for-sale securities	$	145,512	$	407	$	(2,073	)	$	143,846


	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Market Value
December 31, 2011
Available-for-sale securities
State and municipal obligations	$	9,485	$	9	$	(12	)	$	9,482
Federal agency and corporate obligations		127,717		127		(335	)		127,509

Total short-term available-for-sale securities		137,202		136		(347	)		136,991
ARS, long-term		11,000		—		(1,435	)		9,565

Total available-for-sale securities	$	148,202	$	136	$	(1,782	)	$	146,556

Summary of available for sale securities at their contractual maturity date


	FY 2013		FY2014		FY2015		Thereafter		Total
Federal agency and corporate obligations	$	50,403	$	44,727	$	20,874	$	—	$	116,004
State and municipal obligations		6,421		10,326		2,125		—		18,872
ARS		—		—		—		8,970		8,970

Total short and long-term	$	56,824	$	55,053	$	22,999	$	8,970	$	143,846

Summary of the gross unrealized losses and market value of available-for-sale securities with unrealized losses


	As of December 31, 2012
	Less Than 12 Months				12 Months or Greater
	Market Value		Unrealized Losses		Market Value		Unrealized Losses
State and municipal bonds	$	9,430	$	14	$	—	$	—
Federal agency and corporate obligations		17,716		29		—		—
ARS		—		—		8,970		2,030

Total	$	27,146	$	43	$	8,970	$	2,030


	As of December 31, 2011
	Less Than 12 Months				12 Months or Greater
	Market Value		Unrealized Losses		Market Value		Unrealized Losses
State and municipal bonds	$	2,763	$	9	$	1,107	$	3
Federal agency and corporate obligations		68,962		313		2,043		22
ARS		—		—		9,565		1,435

Total	$	71,725	$	322	$	12,715	$	1,460

Summary of Company's fair value hierarchy for its financial assets


	As of December 31, 2012
	Level 1		Level 2		Level 3		Total
Money market funds (1)	$	815	$	—	$	—	$	815
State and municipal obligations		—		18,872		—		18,872
Federal agency and corporate obligations (2)		—		148,117		—		148,117
ARS		—		—		8,970		8,970

Total	$	815	$	166,989	$	8,970	$	176,774


	As of December 31, 2011
	Level 1		Level 2		Level 3		Total
Money market funds (1)	$	5,786	$	—	$	—	$	5,786
State and municipal obligations		—		9,482		—		9,482
Federal agency and corporate obligations (2)		—		128,509		—		128,509
ARS		—		—		9,565		9,565

Total	$	5,786	$	137,991	$	9,565	$	153,342

Summary of changes in fair value of Level 3 financial assets


	ARS
Balance at December 31, 2010	$	9,117
Sales		—
Gains included in accumulated other comprehensive income (loss)		448

Balance at December 31, 2011		9,565
Sales		—
Losses included in accumulated other comprehensive income (loss)		(595	)

Balance at December 31, 2012	$	8,970

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 19, 20, 21
-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 FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 17
-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 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-1
-Paragraph 21
-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.

+ Details

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References + Details

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Income before income taxes


	2012		2011		2010
Domestic	$	23,480	$	35,371	$	33,964
Foreign		8,030		3,274		336

Total	$	31,510	$	38,645	$	34,300

Components of the income tax provision


	2012			2011			2010
Current:
Federal	$	11,945		$	(1,083	)	$	8,722
State		3,038			738			1,571
Foreign		1,338			843			1,144

Total current		16,321			498			11,437

Deferred:
Federal		(4,449	)		13,485			2,301
State		(736	)		1,186			1,025
Foreign		(5,200	)		466			(970	)

Total deferred		(10,385	)		15,137			2,356

Income tax provision	$	5,936		$	15,635		$	13,793

Reconciliation of the federal statutory rate


	2012			2011			2010
Income tax provision at federal statutory rate		35.0	%		35.0	%		35.0	%
Increase (decrease) in tax resulting from:
State tax provision, net of federal benefit		4.9			3.1			5.0
Non-deductible expenses		0.4			1.6			2.2
Tax-exempt interest income		(0.5	)		(0.4	)		(1.3	)
Stock option compensation deduction		0.7			0.6			0.2
Change in valuation allowance		(0.8	)		1.1			(3.4	)
Exchange rate gain		(0.3	)		(0.5	)		(1.1	)
Foreign tax rate differential		(2.8	)		(1.0	)		—
Benefit upon audit settlement		(19.6	)		—			—
Other, net		1.8			1.0			3.6

Effective tax rate		18.8	%		40.5	%		40.2	%

Components of deferred income taxes


	2012			2011
Non-deductible reserves and accruals	$	4,105		$	3,125
Stock compensation		4,948			5,146
Net operating loss and other carryforwards		9,816			7,526

Gross deferred tax asset		18,869			15,797
Less—valuation allowance		(2,086	)		(3,077	)

Sub-total		16,783			12,720
Depreciation and amortization		(5,018	)		(7,996	)
Goodwill amortization		(4,381	)		(5,518	)
Other liabilities		(2,872	)		(3,347	)
Deferred commissions		(3,743	)		(4,775	)

Net deferred tax asset (liability)	$	769		$	(8,916	)

Summary of changes in deferred tax valuation allowance


	2012			2011			2010
Deferred tax valuation allowance at January 1	$	3,077		$	2,676		$	11,672
Additions		11			508			440
Deductions		(1,066	)		(85	)		(9,405	)
Translation adjustments		64			(22	)		(31	)

Deferred tax valuation allowance at December 31	$	2,086		$	3,077		$	2,676

Reconciliation of unrecognized tax benefits


	2012			2011			2010
Unrecognized tax benefits at January 1	$	1,269		$	1,222		$	919
Additions for tax positions of prior years		112			107			410
Reductions for tax positions of prior years		(37	)		—			—
Additions for tax positions of current year		1,271			17			77
Settlements		(582	)		—			—
Lapse of statute of limitations		(360	)		(77	)		(184	)
Translation adjustments		(2	)		—			—

Unrecognized tax benefits at December 31	$	1,671		$	1,269		$	1,222

- Definition

Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

+ References + Details

Commitments (Tables)

12 Months Ended

Dec. 31, 2012

Commitments [Abstract]

Future contractual obligations for operating leases


2013	$	11,023
2014		10,158
2015		9,600
2016		9,104
2017		8,727
Thereafter		67,798

Total minimum lease payments	$	116,410

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2012

Stockholders' Equity [Abstract]

Summary of Stock option activity


	Number of Shares			Weighted - Average Exercise Price Per Share		Weighted - Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value
Outstanding at December 31, 2011		2,130		$	27.46
Granted		422			33.25
Exercised		(435	)		24.47
Forfeited		(181	)		31.44

Outstanding at December 31, 2012		1,936		$	29.03		6.37	$	2,319

Vested and expected to vest at December 31, 2012		1,859		$	28.86		6.27	$	2,316

Exercisable at December 31, 2012		1,096		$	26.48		4.73	$	2,151

Details of Restricted Stock Units (RSU) activity


	Number of Shares			Weighted- Average Grant Date Fair Value
Unvested at December 31, 2011		267		$	29.93
Granted		179			33.88
Vested or settled		(49	)		27.60
Forfeited		(96	)		28.90

Unvested at December 31, 2012		301		$	32.98

Summary of Shares purchased by employees under the Stock Purchase Plan


	Shares		Purchase
Purchase Period Ended	Purchased		Price
August 31, 2012		23	$	24.88
June 30, 2011		51	$	28.02
December 31, 2011		50	$	28.08
June 30, 2010		45	$	22.67
December 31, 2010		44	$	26.44

Reorganization (Tables)

12 Months Ended

Dec. 31, 2012

Reorganization [Abstract]

Summary of rolls forward the activity in the reorganization accrual


	Workforce Reduction			Facility Consolidation			Total
Accrual at December 31, 2010	$	—		$	446		$	446
Additions		375			—			375
Cash payments		—			(446	)		(446	)

Accrual at December 31, 2011		375			—			375
Additions		1,421			—			1,421
Cash payments		(1,782	)		—			(1,782	)

Accrual at December 31, 2012	$	14		$	—		$	14

Operating Segment and Enterprise Wide Reporting (Tables)

12 Months Ended

Dec. 31, 2012

Operating Segment and Enterprise Wide Reporting [Abstract]

Summary of reportable segments


	BT		M&S		Events		Consolidated
Year ended December 31, 2012
Revenue	$	159,216	$	120,885	$	12,829	$	292,930
Direct margin		105,288		82,225		3,941		191,454
Selling, marketing, administrative and other expenses								(156,929	)
Amortization of intangible assets								(2,445	)
Reorganization costs								(1,421	)
Other income and gains/losses on investments								851

Income before income taxes							$	31,510


	BT		M&S		Events		Consolidated
Year ended December 31, 2011
Revenue	$	154,777	$	115,666	$	13,173	$	283,616
Direct margin		103,616		77,510		5,765		186,891
Selling, marketing, administrative and other expenses								(146,957	)
Amortization of intangible assets								(2,562	)
Reorganization costs								(375	)
Other income and gains/losses on investments								1,648

Income before income taxes							$	38,645

Year ended December 31, 2010
Revenue	$	143,992	$	95,534	$	11,200	$	250,726
Direct margin		97,699		63,002		4,753		165,454
Selling, marketing, administrative and other expenses								(131,084	)
Amortization of intangible assets								(3,620	)
Other income and gains/losses on investments								3,550

Income before income taxes							$	34,300

Schedule of Net long-lived tangible assets by location


	2012		2011
United States	$	41,928	$	46,928
United Kingdom		2,626		2,997
Europe (excluding United Kingdom)		313		521
Other		1,263		2

	$	46,130	$	50,448

Schedule of Net revenues by geographic destination and as a percentage of total revenues


	2012		2011		2010
United States	$	211,110	$	198,456	$	180,065
Europe (excluding United Kingdom)		33,146		37,205		31,188
United Kingdom		16,555		17,870		15,285
Canada		16,742		16,056		13,724
Other		15,377		14,029		10,464

	$	292,930	$	283,616	$	250,726


	2012			2011			2010
United States		72	%		70	%		72	%
Europe (excluding United Kingdom)		11	%		13	%		12	%
United Kingdom		6	%		6	%		6	%
Canada		6	%		6	%		6	%
Other		5	%		5	%		4	%

		100	%		100	%		100	%

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Certain Balance Sheet Accounts (Tables)

12 Months Ended

Dec. 31, 2012

Certain Balance Sheet Accounts [Abstract]

Summary of Property and Equipment


	2012		2011
Computers and equipment	$	17,614	$	19,965
Computer software		22,242		19,685
Furniture and fixtures		8,561		8,566
Leasehold improvements		25,640		26,279

Total property and equipment		74,057		74,495
Less accumulated depreciation and amortization		27,757		24,047

	$	46,300	$	50,448

Summary of Accrued Expenses and Other Current Liabilities


	2012		2011
Payroll and related benefits	$	16,293	$	16,166
Taxes		3,714		4,742
Other		10,071		9,245

	$	30,078	$	30,153

Summary of Non-current Liabilities


	2012		2011
Deferred tax liability	$	361	$	8,646
Deferred rent		6,936		6,671
Other		2,136		2,263

	$	9,433	$	17,580

Summary of Allowance for Doubtful Accounts


	2012			2011			2010
Balance, beginning of year	$	326		$	407		$	406
Provision for doubtful accounts		708			233			212
Write-offs		(630	)		(314	)		(211	)

Balance, end of year	$	404		$	326		$	407

Summary Selected Quarterly Financial Data (unaudited) (Tables)

12 Months Ended

Dec. 31, 2012

Summary Selected Quarterly Financial Data (unaudited) [Abstract]

Summary of selected unaudited consolidated quarterly financial data


	Three Months Ended
	March 31, 2012		June 30, 2012		September 30, 2012		December 31, 2012
Total revenues	$	70,260	$	79,093	$	68,511	$	75,066
Income from operations	$	4,628	$	11,461	$	7,177	$	7,393
Net income	$	3,181	$	7,769	$	10,373	$	4,251

Basic income per common share	$	0.14	$	0.34	$	0.46	$	0.19
Diluted income per common share	$	0.14	$	0.34	$	0.45	$	0.19


	Three Months Ended
	March 31, 2011		June 30, 2011		September 30, 2011		December 31, 2011
Total revenues	$	65,742	$	73,450	$	69,774	$	74,650
Income from operations	$	4,198	$	9,616	$	9,749	$	13,434
Net income	$	2,911	$	5,470	$	5,732	$	8,897
Basic income per common share	$	0.13	$	0.24	$	0.25	$	0.39
Diluted income per common share	$	0.13	$	0.24	$	0.25	$	0.38

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Components of accumulated other comprehensive income (loss)
Net unrealized loss on marketable investments, net of taxes	$ (1,024)	$ (1,021)
Cumulative translation adjustment	1,612	(5,807)
Total accumulated other comprehensive income (loss)	$ 588	$ (6,828)

- Definition

Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 10A
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32022-110900

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 12, 13
-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 Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-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 FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 31
-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 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17, 18, 19, 22, 23, 24, 25, 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.

+ Details

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-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 130
-Paragraph 14, 17, 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 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Summary of Significant Accounting Policies (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Stock-based compensation expense
Total Share-based compensation expense	$ 5,397	$ 3,642	$ 4,874
Cost of services and fulfillment [Member]
Stock-based compensation expense
Total Share-based compensation expense	3,085	1,644	2,094
Selling and marketing [Member]
Stock-based compensation expense
Total Share-based compensation expense	894	751	943
General and administrative [Member]
Stock-based compensation expense
Total Share-based compensation expense	$ 1,418	$ 1,247	$ 1,837

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Summary of Significant Accounting Policies (Details 2) - $ / shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Equity Incentive Plans [Member]
Options granted under the equity incentive plans and shares subject to the employee stock purchase plan valuation assumptions
Average risk-free interest rate	0.85%	1.25%	1.93%
Expected dividend yield	1.70%
Expected life	4 years 6 months	3 years 6 months	3 years 7 months 6 days
Expected volatility	40.00%	40.00%	40.00%
Weighted average fair value	$ 9.64	$ 10.47	$ 9.67
Employee Stock Purchase Plan [Member]
Options granted under the equity incentive plans and shares subject to the employee stock purchase plan valuation assumptions
Average risk-free interest rate	0.14%	0.13%	0.17%
Expected dividend yield	1.70%
Expected life	6 months	6 months	6 months
Expected volatility	31.00%	28.00%	25.00%
Weighted average fair value	$ 6.90	$ 7.55	$ 6.38

Summary of Significant Accounting Policies (Details 3)	12 Months Ended
Summary of Significant Accounting Policies (Details 3)	Dec. 31, 2012
Furniture and fixtures [Member]
Depreciation and amortization of property and equipment, useful life
Property Plant and Equipment Useful Life	7 years
Leasehold improvements [Member]
Depreciation and amortization of property and equipment, useful life
Property, Plant and Equipment, Estimated Useful Lives	Shorter of asset life or lease term
Maximum [Member] \| Computers and equipment [Member]
Depreciation and amortization of property and equipment, useful life
Property Plant and Equipment Useful Life	10 years
Maximum [Member] \| Computer software [Member]
Depreciation and amortization of property and equipment, useful life
Property Plant and Equipment Useful Life	5 years
Minimum [Member] \| Computers and equipment [Member]
Depreciation and amortization of property and equipment, useful life
Property Plant and Equipment Useful Life	3 years
Minimum [Member] \| Computer software [Member]
Depreciation and amortization of property and equipment, useful life
Property Plant and Equipment Useful Life	3 years

Summary of Significant Accounting Policies (Details 5) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summary of Basic and diluted weighted average common shares
Basic weighted average common shares outstanding	22,500	22,666	22,478
Weighted average common equivalent shares	429	498	585
Diluted weighted average common shares outstanding	22,929	23,164	23,063

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1448-109256

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-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 128
-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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-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 128
-Paragraph 40
-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.

+ Details

Summary of Significant Accounting Policies (Details Textual) $ / shares in Units, $ in Thousands, shares in Millions	12 Months Ended
	Dec. 31, 2012 USD ($) Customer shares	Dec. 31, 2011 USD ($) shares	Dec. 31, 2010 USD ($) $ / shares shares
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Major customer revenue	1 billion-plus
Original maturities	90 days
Number of customers accounted for revenues or accounts receivable greater than 2% of total \| Customer	0
Percentage of revenue represent by single customer maximum threshold	2.00%
Annual goodwill impairment test, period	November 30
Non-current deferred rent liabilities	$ 6,936	$ 6,671
Foreign exchange losses	400	1,300	$ 1,400
Remeasurement gains on deferred tax liability	100	$ 100	$ 400
Special dividend declared per common share \| $ / shares			$ 3.00
Unamortized fair value stock based compensation	$ 9,000
Weighted average remaining recognition period	1 year 10 months 24 days
Indefinite-lived intangible assets	$ 0
Stock Options [Member]
Summary of Significant Accounting Policies (Textual) [Abstract]
Options to purchase shares \| shares	0.8	0.3	0.4

Acquisition (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Assets:
Cash	$ 85
Accounts receivable	561
Other current assets	285
Goodwill	3,695
Intangible assets	4,815
Total assets	9,441
Liabilities:
Accrued expenses	160
Deferred revenue	312
Total liabilities	472
Net assets acquired	$ 8,969

Acquisition (Details 1) $ in Thousands	12 Months Ended
Acquisition (Details 1) $ in Thousands	Dec. 31, 2012 USD ($)
Summary of identifiable intangible assets acquired and their respective weighted average lives
Intangible Assets, Assigned Value	$ 4,815
Customer relationships [Member]
Summary of identifiable intangible assets acquired and their respective weighted average lives
Intangible Assets, Assigned Value	$ 3,605
Intangible Assets, Useful Life	7 years 6 months
Research content [Member]
Summary of identifiable intangible assets acquired and their respective weighted average lives
Intangible Assets, Assigned Value	$ 1,080
Intangible Assets, Useful Life	1 year 6 months
Backlog [Member]
Summary of identifiable intangible assets acquired and their respective weighted average lives
Intangible Assets, Assigned Value	$ 130
Intangible Assets, Useful Life	1 year

Acquisition (Details Textual) $ in Millions	12 Months Ended
Acquisition (Details Textual) $ in Millions	Dec. 31, 2012 USD ($)	May 30, 2012 Contingency	May 12, 2011 USD ($)
Acquisition (Additional Textual) [Abstract]
Entity acquisition liability incurred	$ 2.3
Acquisition (Textual) [Abstract]
Purchase Price	9.0
Cash paid on acquisition	1.4		$ 6.7
Number of contingency provisions elapsed \| Contingency		2
Payment for employee retention and Lease extension	0.9
Goodwill deductible for tax purpose	$ 2.1
Business acquisition effective date	May 12, 2011
Accrued Liabilities [Member]
Acquisition (Additional Textual) [Abstract]
Entity acquisition liability incurred	$ 0.9

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Summary of the goodwill by segment and the changes in the carrying amount of goodwill
Goodwill, Beginning Balance	$ 71,543	$ 67,958
Acquisition		3,695
Translation adjustments	7,411	(110)
Goodwill, Ending Balance	78,954	71,543
BT [Member]
Summary of the goodwill by segment and the changes in the carrying amount of goodwill
Goodwill, Beginning Balance	22,172	22,208
Reassignment	17,237
Translation adjustments	4,082	(36)
Goodwill, Ending Balance	43,491	22,172
TI [Member]
Summary of the goodwill by segment and the changes in the carrying amount of goodwill
Goodwill, Beginning Balance	28,308	24,653
Acquisition		3,695
Reassignment	(28,308)
Translation adjustments		(40)
Goodwill, Ending Balance		28,308
M&S [Member]
Summary of the goodwill by segment and the changes in the carrying amount of goodwill
Goodwill, Beginning Balance	19,160	19,191
Reassignment	11,071
Translation adjustments	3,131	(31)
Goodwill, Ending Balance	33,362	19,160
Events [Member]
Summary of the goodwill by segment and the changes in the carrying amount of goodwill
Goodwill, Beginning Balance	1,903	1,906
Translation adjustments	198	(3)
Goodwill, Ending Balance	$ 2,101	$ 1,903

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-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 142
-Paragraph 43
-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 141R
-Paragraph 72
-Subparagraph 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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-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 141R
-Paragraph 68
-Subparagraph l
-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 Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 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.

+ Details

Goodwill and Other Intangible Assets (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Amortizable intangible assets:
Gross Carrying amount	$ 43,185	$ 43,019
Accumulated Amortization	35,265	32,702
Total	7,920	10,317
Customer relationships [Member]
Amortizable intangible assets:
Gross Carrying amount	33,759	33,379
Accumulated Amortization	26,644	24,925
Total	7,115	8,454
Research content [Member]
Amortizable intangible assets:
Gross Carrying amount	7,043	6,929
Accumulated Amortization	7,043	6,209
Total		720
Technology [Member]
Amortizable intangible assets:
Gross Carrying amount	1,507	1,507
Accumulated Amortization	702	442
Total	805	1,065
Trademarks [Member]
Amortizable intangible assets:
Gross Carrying amount	876	876
Accumulated Amortization	$ 876	876
Other [Member]
Amortizable intangible assets:
Gross Carrying amount		328
Accumulated Amortization		250
Total		$ 78

Goodwill and Other Intangible Assets (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Estimated amortization expense related to intangible assets
Year ending December 31, 2013	$ 2,228
Year ending December 31, 2014	2,133
Year ending December 31, 2015	1,002
Year ending December 31, 2016	906
Year ending December 31, 2017	857
Thereafter	794
Total	$ 7,920	$ 10,317

Goodwill and Other Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Goodwill and Other Intangible Assets (Textual) [Abstract]
Accumulated goodwill impairment losses	$ 0
Amortization of intangible assets	$ 2,445	$ 2,562	$ 3,620

Marketable Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Available-for-sale securities
Amortized Cost	$ 145,512	$ 148,202
Gross Unrealized Gains	407	136
Gross Unrealized Losses	(2,073)	(1,782)
Total short and long term	143,846	146,556
State and municipal obligations [Member]
Available-for-sale securities
Amortized Cost	18,859	9,485
Gross Unrealized Gains	27	9
Gross Unrealized Losses	(14)	(12)
Total short and long term	18,872	9,482
Federal agency and corporate obligations [Member]
Available-for-sale securities
Amortized Cost	115,653	127,717
Gross Unrealized Gains	380	127
Gross Unrealized Losses	(29)	(335)
Total short and long term	116,004	127,509
Total short-term available-for-sale securities [Member]
Available-for-sale securities
Amortized Cost	134,512	137,202
Gross Unrealized Gains	407	136
Gross Unrealized Losses	(43)	(347)
Total short and long term	134,876	136,991
ARS, long-term [Member]
Available-for-sale securities
Amortized Cost	11,000	11,000
Gross Unrealized Losses	(2,030)	(1,435)
Total short and long term	$ 8,970	$ 9,565

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale.

+ References + Details

Marketable Investments (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Summary of available for sale securities at their contractual maturity date
FY 2013, Total	$ 56,824
FY 2014, Total	55,053
FY 2015, Total	22,999
Thereafter, Total	8,970
Total short and long term	143,846	$ 146,556
Federal agency and corporate obligations [Member]
Summary of available for sale securities at their contractual maturity date
FY 2013, Total	50,403
FY 2014, Total	44,727
FY 2015, Total	20,874
Thereafter, Total
Total short and long term	116,004	127,509
State and municipal obligations [Member]
Summary of available for sale securities at their contractual maturity date
FY 2013, Total	6,421
FY 2014, Total	10,326
FY 2015, Total	2,125
Thereafter, Total
Total short and long term	18,872	$ 9,482
ARS [Member]
Summary of available for sale securities at their contractual maturity date
FY 2013, Total
FY 2014, Total
FY 2015, Total
Thereafter, Total	8,970
Total short and long term	$ 8,970

- Definition

+ References + Details

Marketable Investments (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Summary of the gross unrealized losses and market value of available for sale securities with unrealized losses
Available for sale securities, Less Than 12 Months, Market Value	$ 27,146	$ 71,725
Available for sale securities, Less Than 12 Months, Unrealized Losses	43	322
Available for sale securities, 12 Months or Greater, Market Value	8,970	12,715
Available for sale securities, 12 Months or Greater, Unrealized Losses	2,030	1,460
State and municipal bonds [Member]
Summary of the gross unrealized losses and market value of available for sale securities with unrealized losses
Available for sale securities, Less Than 12 Months, Market Value	9,430	2,763
Available for sale securities, Less Than 12 Months, Unrealized Losses	14	9
Available for sale securities, 12 Months or Greater, Market Value		1,107
Available for sale securities, 12 Months or Greater, Unrealized Losses		3
Federal agency and corporate obligations [Member]
Summary of the gross unrealized losses and market value of available for sale securities with unrealized losses
Available for sale securities, Less Than 12 Months, Market Value	17,716	68,962
Available for sale securities, Less Than 12 Months, Unrealized Losses	29	313
Available for sale securities, 12 Months or Greater, Market Value		2,043
Available for sale securities, 12 Months or Greater, Unrealized Losses		22
ARS [Member]
Summary of the gross unrealized losses and market value of available for sale securities with unrealized losses
Available for sale securities, Less Than 12 Months, Market Value
Available for sale securities, Less Than 12 Months, Unrealized Losses
Available for sale securities, 12 Months or Greater, Market Value	8,970	9,565
Available for sale securities, 12 Months or Greater, Unrealized Losses	$ 2,030	$ 1,435

Marketable Investments (Details 4) - ARS [Member] - Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Summary of Changes in fair value of Level 3 financial assets
Fair value of assets, Beginning Balance	$ 9,565	$ 9,117
Sales
Gains (Losses) included in accumulated other comprehensive income (loss)	(595)	448
Fair value of assets, Ending Balance	$ 8,970	$ 9,565

Marketable Investments (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Marketable Investments (Textual) [Abstract]
ARS with a fair value	$ 143,846	$ 146,556
Original maturities	90 days
Unrealized loss recorded in accumulated other comprehensive income (loss)	$ (1,024)	$ (1,021)
Minimum [Member]
Marketable Investments (Textual) [Abstract]
Intervals for each security	7 days
Interest rates on securities ranged	0.10%	0.10%
Maximum [Member]
Marketable Investments (Textual) [Abstract]
Intervals for each security	35 days
Interest rates on securities ranged	0.50%	0.60%
Accumulated Net Unrealized Investment Gain (Loss) [Member]
Marketable Investments (Textual) [Abstract]
Unrealized loss recorded in accumulated other comprehensive income (loss)	$ 2,000	$ 1,400
Federal agency and corporate obligations [Member]
Marketable Investments (Textual) [Abstract]
ARS with a fair value	116,004	127,509
Cash and cash equivalents	32,100	$ 1,000
ARS [Member]
Marketable Investments (Textual) [Abstract]
ARS with a fair value	8,970
ARS with a par value	$ 11,000
ARS [Member] \| Level 3 [Member]
Marketable Investments (Textual) [Abstract]
Weighted average interest rate	0.90%
Weighted average discount rate	3.90%
Weighted average holding period	8 years 8 months 12 days

Non-Marketable Investments (Details) $ in Millions	3 Months Ended		12 Months Ended
Non-Marketable Investments (Details) $ in Millions	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Dec. 31, 2012 USD ($) Participant	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Dec. 31, 2008 USD ($)	Dec. 31, 2007 USD ($)
Non-Marketable Investments (Textual) [Abstract]
Gain (losses) from non-marketable investments	$ (0.1)	$ (0.4)
Non-Marketable Investments (Additional Textual) [Abstract]
Book value of investment	1.2		$ 1.2	$ 1.5
Gross distributions received from funds			0.5	0.5	$ 0.5
Accrued amount under cash bonus plan	0.0		0.0
Income from equity method investment understated amount						$ 0.2	$ 0.4
Income from equity method investment overstated amount				1.4
Reduction in income from equity method investment	$ 0.2	$ 0.6
Bonus paid under cash bonus plan			$ 0.0
Cash bonus plan expiration date			Jun. 30, 2013
Maximum [Member]
Non-Marketable Investments (Textual) [Abstract]
Participant in the cash bonus plan \| Participant			10
Minimum [Member]
Non-Marketable Investments (Textual) [Abstract]
Ownership interest of company	5.00%		5.00%
Technology Related Private Equity Funds [Member]
Non-Marketable Investments (Textual) [Abstract]
Carrying Value of the Company's non-marketable investments	$ 6.9		$ 6.9	7.9
Non Marketable Investments [Member]
Non-Marketable Investments (Textual) [Abstract]
Gain (losses) from non-marketable investments			$ (0.4)	$ 1.0	$ 2.3

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income from continuing operations before income tax provision
Domestic	$ 23,480	$ 35,371	$ 33,964
Foreign	8,030	3,274	336
Income before income taxes	$ 31,510	$ 38,645	$ 34,300

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Current:
Federal	$ 11,945	$ (1,083)	$ 8,722
State	3,038	738	1,571
Foreign	1,338	843	1,144
Total current	16,321	498	11,437
Deferred:
Federal	(4,449)	13,485	2,301
State	(736)	1,186	1,025
Foreign	(5,200)	466	(970)
Total deferred	(10,385)	15,137	2,356
Income tax provision	$ 5,936	$ 15,635	$ 13,793

Income Taxes (Details 2)	12 Months Ended
Income Taxes (Details 2)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Reconciliation of the federal statutory rate
Income tax provision at federal statutory rate	35.00%	35.00%	35.00%
Increase (decrease) in tax resulting from:
State tax provision, net of federal benefit	4.90%	3.10%	5.00%
Non-deductible expenses	0.40%	1.60%	2.20%
Tax-exempt interest income	(0.50%)	(0.40%)	(1.30%)
Stock option compensation deduction	0.70%	0.60%	0.20%
Change in valuation allowance	(0.80%)	1.10%	(3.40%)
Exchange rate gain	(0.30%)	(0.50%)	(1.10%)
Foreign tax rate differential	(2.80%)	(1.00%)
Benefit upon audit settlement	(19.60%)
Other, net	1.80%	1.00%	3.60%
Effective tax rate	18.80%	40.50%	40.20%

Income Taxes (Details 3) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Components of deferred income taxes
Non-deductible reserves and accruals	$ 4,105	$ 3,125
Stock compensation	4,948	5,146
Net operating loss and other carryforwards	9,816	7,526
Gross deferred tax asset	18,869	15,797
Less - valuation allowance	(2,086)	(3,077)
Sub-total	16,783	12,720
Depreciation and amortization	(5,018)	(7,996)
Goodwill amortization	(4,381)	(5,518)
Other liabilities	(2,872)	(3,347)
Deferred commissions	(3,743)	(4,775)
Net deferred tax asset (liability)	$ 769	$ (8,916)

Income Taxes (Details 4) - Deferred tax valuation allowance [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summary of changes in deferred tax valuation allowance
Deferred tax valuation allowance at January 1	$ 3,077	$ 2,676	$ 11,672
Additions	11	508	440
Deductions	(1,066)	(85)	(9,405)
Translation adjustments	64	(22)	(31)
Deferred tax valuation allowance at December 31	$ 2,086	$ 3,077	$ 2,676

Income Taxes (Details 5) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 5) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Reconciliation of unrecognized tax benefits
Unrecognized tax benefits at January 1	$ 1,269	$ 1,222	$ 919
Additions for tax positions of prior years	112	107	410
Reductions for tax positions of prior years	(37)
Additions for tax positions of current year	1,271	17	77
Settlements	(582)
Lapse of statute of limitations	(360)	(77)	(184)
Translation adjustments	(2)
Unrecognized tax benefits at December 31	$ 1,671	$ 1,269	$ 1,222

Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Income Taxes (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Income Taxes (Additional Textual) [Abstract]
Current net deferred tax assets		$ 100	$ 0
Long-term net deferred tax assets		1,400	100
Current net deferred tax liabilities		400	400
Long-term net deferred tax liabilities		361	8,646
Valuation allowance		$ 2,100	3,100
Operating loss carryforwards, expiration date		2019 through 2028
Operating loss carryforwards relate to a prior acquisition		$ 5,700
Deferred income tax benefit	$ 5,500
U.S. federal and state capital loss carryforwards		1,900
U.S. federal and state capital loss carry forwards expires in 2014		1,100
U.S. federal and state capital loss carry forwards expires in 2016		800
Net tax benefits (deficiencies) from tax deductions in excess of (or less than) book deductions resulting from employee stock option exercises		(300)	500	$ 1,800
Undistributed earnings of company's foreign subsidiaries		5,200
Unrecognized tax benefits		1,671	1,269	$ 1,222	$ 919
Accrued interest and penalties related to uncertain tax positions		100	$ 200
Domestic tax authority [Member]
Income Taxes (Textual) [Abstract]
Operating loss carryforwards		10,000
Foreign tax authority [Member]
Income Taxes (Textual) [Abstract]
Operating loss carryforwards		$ 19,800

Commitments (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Future contractual obligations for operating leases
2013	$ 11,023
2014	10,158
2015	9,600
2016	9,104
2017	8,727
Thereafter	67,798
Total minimum lease payments	$ 116,410

Commitments (Details Textual) - USD ($) $ in Millions	12 Months Ended
Commitments (Details Textual) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Commitments (Textual) [Abstract]
Aggregate rent expense, net of sublease income	$ 14.4	$ 15.3	$ 10.6

Stockholders' Equity (Details) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2012 USD ($) $ / shares shares
Summary of stock option activity
Number of Shares, Outstanding at December 31, 2011 \| shares	2,130
Weighted Average Exercise Price, Outstanding, Beginning Balance \| $ / shares	$ 27.46
Number of Shares, Granted \| shares	422
Weighted Average Exercise Price, Granted \| $ / shares	$ 33.25
Number of Shares, Exercised \| shares	(435)
Weighted Average Exercise Price, Exercised \| $ / shares	$ 24.47
Number of Shares, Forfeited \| shares	(181)
Weighted Average Exercise Price, Forfeited \| $ / shares	$ 31.44
Number of Shares, Outstanding at December 31, 2012 \| shares	1,936
Weighted Average Exercise Price, Outstanding, Ending Balance \| $ / shares	$ 29.03
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	6 years 4 months 13 days
Aggregate Intrinsic Value, Outstanding, Ending Balance \| $	$ 2,319
Number of Shares, Vested and expected to vest at December 31,2012 \| shares	1,859
Weighted Average Exercise Price Per Share, Vested and expected to vest at December 31,2012 \| $ / shares	$ 28.86
Weighted Average Remaining Contractual Term, Vested and expected to vest at December 31,2012	6 years 3 months 7 days
Aggregate Intrinsic Value, Vested and expected to vest at December 31,2012 \| $	$ 2,316
Number of Shares, Exercisable at December 31, 2012 \| shares	1,096
Weighted Average Exercise Price Per Share, Exercisable \| $ / shares	$ 26.48
Weighted Average Remaining Contractual Term, Exercisable	4 years 8 months 23 days
Aggregate Intrinsic Value, Exercisable \| $	$ 2,151

Stockholders' Equity (Details 1) shares in Thousands	12 Months Ended
Stockholders' Equity (Details 1) shares in Thousands	Dec. 31, 2012 $ / shares shares
Details of restricted stock unit activity
Number of Shares, Unvested at December 31, 2011 \| shares	267
Weighted Average Grant Date Fair Value, Unvested, Beginning Balance \| $ / shares	$ 29.93
Number of Shares, Granted \| shares	179
Weighted Average Grant Date Fair Value, Granted \| $ / shares	$ 33.88
Number of Shares, Vested or settled \| shares	(49)
Weighted Average Grant Date Fair Value, Vested or settled \| $ / shares	$ 27.60
Number of Shares, Forfeited \| shares	(96)
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	$ 28.90
Number of Shares, Unvested at December 31, 2012 \| shares	301
Weighted Average Grant Date Fair Value , Unvested, Ending Balance \| $ / shares	$ 32.98

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References + Details

Stockholders' Equity (Details 2) - $ / shares shares in Thousands	6 Months Ended
	Aug. 31, 2012	Dec. 31, 2011	Jun. 30, 2011	Dec. 31, 2010	Jun. 30, 2010
Summary of shares purchased by employees under the stock purchase plan
Shares Purchased	23	50	51	44	45
Purchase Price	$ 24.88	$ 28.08	$ 28.02	$ 26.44	$ 22.67

- Definition

Number of shares issued during the period as a result of an employee stock purchase plan.

+ References + Details

Stockholders' Equity (Details Textual) $ / shares in Units, $ in Thousands	1 Months Ended		3 Months Ended				12 Months Ended
	Oct. 31, 2012 USD ($)	Oct. 31, 2010 USD ($)	Dec. 31, 2012 USD ($) $ / shares shares	Sep. 30, 2012 $ / shares	Jun. 30, 2012 $ / shares	Mar. 31, 2012 $ / shares	Dec. 31, 2012 USD ($) HourPerWeek Installment $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares	Dec. 31, 2010 USD ($) $ / shares shares	Dec. 31, 2009 shares
Stockholders' Equity (Textual) [Abstract]
Option Outstanding and vested			1,936,000				1,936,000	2,130,000
Option to repurchase shares of common stock							422,000
Weighted average grant date fair value for RSUs granted \| $ / shares							$ 33.88
RSU's issued			301,000				301,000	267,000
Stockholders' Equity (Additional Textual) [Abstract]
Preferred stock, shares authorized			500,000				500,000	500,000
Preferred stock, par value \| $ / shares			$ 0.01				$ 0.01	$ 0.01
Authorized to Purchase of common stock under the stock repurchase program \| $							$ 310,000
Additional Purchase of Common Stock \| $	$ 50,000	$ 60,000
Cumulative repurchase of common stock			9,200,000				9,200,000
Aggregate cost of repurchase of common stock \| $			$ 210,843				$ 210,843	$ 181,000
Annual dividend declared and paid per share \| $ / shares			$ 0.56				$ 0.56
Dividend declared and paid per share \| $ / shares			$ 0.14	$ 0.14	$ 0.14	$ 0.14
Aggregate dividend declared for the year \| $							$ 12,600
Payment of special cash dividend \| $									$ 68,400
Payment of special cash dividend, per share \| $ / shares									$ 3.00
Employee Stock [Member]
Stockholders' Equity (Textual) [Abstract]
Future awards granted or issued under plans			400,000				400,000
Shares authorized			1,500,000				1,500,000
Exercise price rate of fair value							85.00%
Payment for Common stock under the stock repurchase program \| $							$ 12,500
Compensation expense Estimate vesting							10.00%
Purchase periods under the stock purchase plan							6 months
Hours of work per week \| HourPerWeek							20
Holding period of stocks under stock purchase plan							1 year
Stock Option [Member]
Stockholders' Equity (Textual) [Abstract]
Option to repurchase shares of common stock							370,000
Intrinsic value of options exercised \| $							$ 3,500	$ 4,100	$ 11,600
Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Number of installments upon option vest \| Installment							4
2006 Equity Plan [Member] \| Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Future awards granted or issued under plans			2,500,000				2,500,000
Shares authorized			4,350,000				4,350,000
Option expiration period							10 years
1996 Equity Plan [Member] \| Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Future awards granted or issued under plans			0				0
Shares authorized			13,500,000				13,500,000
Shares returned							2,500,000
Option expiration period							10 years
Voting rights to holders							10.00%
Exercise price rate of fair value							110.00%
Option Outstanding and vested			100,000				100,000
2006 Director Plan [Member] \| Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Future awards granted or issued under plans			0				0
Shares authorized			450,000				450,000
Shares returned							80,000
Option Outstanding and vested			300,000				300,000
Repurchase of common stock by non- employee								6,000	12,000	12,500
1996 Director [Member] \| Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Future awards granted or issued under plans			0				0
Option Outstanding and vested			100,000				100,000
Maximum [Member] \| 2006 Equity Plan [Member] \| Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Options vested period							4 years
Maximum [Member] \| 1996 Equity Plan [Member] \| Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Options vested period							4 years
Minimum [Member] \| 2006 Equity Plan [Member] \| Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Options vested period							2 years
Minimum [Member] \| 1996 Equity Plan [Member] \| Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Options vested period							2 years
Restricted Stock Units (RSUs) [Member]
Stockholders' Equity (Textual) [Abstract]
Number of share receive on lapse and vesting condition met							1
Weighted average grant date fair value for RSUs granted \| $ / shares							$ 33.88	$ 33.15	$ 29.77
Value of RSUs vested and converted to common stock \| $							$ 1,600	$ 400	$ 0
RSU's issued								71,000	63,000	95,496
Performance of RSU's Vesting								100% or 40% on April 1, 2014	100% or 40% on April 1, 2013	100% or 40% on April 1, 2012
Performance of Outstanding RSU's										40.00%
Compensation expense Estimate vesting							0.00%	0.00%	100.00%	100.00%
Modified Estimate vesting of RSU's									0.00%	40.00%
Restricted Stock Units (RSUs) [Member] \| Maximum [Member] \| Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Options vested period							4 years
Restricted Stock Units (RSUs) [Member] \| Minimum [Member] \| Equity Plan [Member]
Stockholders' Equity (Textual) [Abstract]
Options vested period							3 years
Stock Options [Member]
Stockholders' Equity (Textual) [Abstract]
Options vested period							24 months	36 months	48 months

Employee Pension Plans (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Employee Pension Plans (Textual) [Abstract]
Contribution to defined contribution plans	$ 3.2	$ 3.0	$ 2.8

Reorganization (Details) - USD ($) $ in Thousands	12 Months Ended
Reorganization (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Summary of rolls forward the activity in the reorganization accrual
Accrual Beginning Balance	$ 375	$ 446
Additions	1,421	375
Cash payments	(1,782)	(446)
Accrual Ending Balance	14	375
Workforce Reduction [Member]
Summary of rolls forward the activity in the reorganization accrual
Accrual Beginning Balance	375
Additions	1,421	375
Cash payments	(1,782)
Accrual Ending Balance	$ 14	375
Facility Consolidation [Member]
Summary of rolls forward the activity in the reorganization accrual
Accrual Beginning Balance		446
Cash payments		$ (446)

Reorganization (Details Textual) $ in Millions	3 Months Ended		12 Months Ended
Reorganization (Details Textual) $ in Millions	Dec. 31, 2011 USD ($) Employee	Dec. 31, 2009 USD ($)	Dec. 31, 2012 USD ($) Employee
Reorganization (Additional Textual) [Abstract]
Severance Costs	$ 0.4		$ 1.4
Number of sales employees for which severance was incurred based on statutory termination benefits \| Employee	3
Additional Severance and related costs	$ 0.4		$ 1.4
Number of additional employees terminated related to sales reorganization and other cost reduction initiatives \| Employee			17
Future lease Payments		$ 1.4
Write-off leasehold		0.9
Facility consolidations [Member]
Reorganization (Textual) [Abstract]
Costs related to facility consolidations		$ 2.3

- Definition

The charge against earnings in the period for known and estimated costs of termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles and costs associated with one-time termination benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4(b))
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(10)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
-URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5-8
-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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 5
-Section P
-Subsection 3, 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 146
-Paragraph 8-13, 20
-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 FASB
-Name FASB Staff Position (FSP)
-Number FAS146-1
-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
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 112
-Paragraph 7
-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.

+ Details

Operating Segment and Enterprise Wide Reporting (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summary of reportable segments
Revenue	$ 75,066	$ 68,511	$ 79,093	$ 70,260	$ 74,650	$ 69,774	$ 73,450	$ 65,742	$ 292,930	$ 283,616	$ 250,726
Direct Margin									191,454	186,891	165,454
Selling, marketing, administrative and other expenses									(156,929)	(146,957)	(131,084)
Amortization of intangible assets									(2,445)	(2,562)	(3,620)
Reorganization costs									(1,421)	(375)
Other income and gains/losses on investments									851	1,648	3,550
Income before income taxes									31,510	38,645	34,300
BT [Member]
Summary of reportable segments
Revenue									159,216	154,777	143,992
Direct Margin									105,288	103,616	97,699
M&S [Member]
Summary of reportable segments
Revenue									120,885	115,666	95,534
Direct Margin									82,225	77,510	63,002
Events [Member]
Summary of reportable segments
Revenue									12,829	13,173	11,200
Direct Margin									$ 3,941	$ 5,765	$ 4,753

Operating Segment and Enterprise Wide Reporting (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Schedule of Net long-lived tangible assets by location
Net long-lived tangible assets	$ 46,300	$ 50,448
United States [Member]
Schedule of Net long-lived tangible assets by location
Net long-lived tangible assets	41,928	46,928
United Kingdom [Member]
Schedule of Net long-lived tangible assets by location
Net long-lived tangible assets	2,626	2,997
Europe (excluding United Kingdom) [Member]
Schedule of Net long-lived tangible assets by location
Net long-lived tangible assets	313	521
Other [Member]
Schedule of Net long-lived tangible assets by location
Net long-lived tangible assets	$ 1,263	$ 2

Operating Segment and Enterprise Wide Reporting (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of Net revenues by geographic destination and as a percentage of total revenues
Revenue	$ 75,066	$ 68,511	$ 79,093	$ 70,260	$ 74,650	$ 69,774	$ 73,450	$ 65,742	$ 292,930	$ 283,616	$ 250,726
Revenues by Geographical Area Percentage									100.00%	100.00%	100.00%
United States [Member]
Schedule of Net revenues by geographic destination and as a percentage of total revenues
Revenue									$ 211,110	$ 198,456	$ 180,065
Revenues by Geographical Area Percentage									72.00%	70.00%	72.00%
Europe (excluding United Kingdom) [Member]
Schedule of Net revenues by geographic destination and as a percentage of total revenues
Revenue									$ 33,146	$ 37,205	$ 31,188
Revenues by Geographical Area Percentage									11.00%	13.00%	12.00%
United Kingdom [Member]
Schedule of Net revenues by geographic destination and as a percentage of total revenues
Revenue									$ 16,555	$ 17,870	$ 15,285
Revenues by Geographical Area Percentage									6.00%	6.00%	6.00%
Canada [Member]
Schedule of Net revenues by geographic destination and as a percentage of total revenues
Revenue									$ 16,742	$ 16,056	$ 13,724
Revenues by Geographical Area Percentage									6.00%	6.00%	6.00%
Other [Member]
Schedule of Net revenues by geographic destination and as a percentage of total revenues
Revenue									$ 15,377	$ 14,029	$ 10,464
Revenues by Geographical Area Percentage									5.00%	5.00%	4.00%

Operating Segment and Enterprise Wide Reporting (Details Textual)	12 Months Ended
	Dec. 31, 2012 Segment
Operating Segment and Enterprise Wide Reporting (Textual) [Abstract]
Number of Operating Segments	2
Company modified internal reporting structure and combined former Technology Industry client group segment into remaining client group	2

Certain Balance Sheet Accounts (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Summary of Property and Equipment
Total property and equipment	$ 74,057	$ 74,495
Less accumulated depreciation and amortization	27,757	24,047
Property and equipment, net	46,300	50,448
Computers and equipment [Member]
Summary of Property and Equipment
Total property and equipment	17,614	19,965
Computer software [Member]
Summary of Property and Equipment
Total property and equipment	22,242	19,685
Furniture and fixtures [Member]
Summary of Property and Equipment
Total property and equipment	8,561	8,566
Leasehold improvements [Member]
Summary of Property and Equipment
Total property and equipment	$ 25,640	$ 26,279

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Certain Balance Sheet Accounts (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Summary of Accrued Expenses and Other Current Liabilities
Payroll and related benefits	$ 16,293	$ 16,166
Taxes	3,714	4,742
Other	10,071	9,245
Total Accrued Expenses and Other Current Liabilities	$ 30,078	$ 30,153

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References + Details

Certain Balance Sheet Accounts (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Summary of Non-current liabilities
Deferred tax liability	$ 361	$ 8,646
Deferred rent	6,936	6,671
Other	2,136	2,263
Total Non-current liabilities	$ 9,433	$ 17,580

- Definition

For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date.

+ References + Details

Certain Balance Sheet Accounts (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summary of Allowance for Doubtful Accounts
Balance, beginning of year	$ 326	$ 407	$ 406
Provision for doubtful accounts	708	233	212
Write-offs	(630)	(314)	(211)
Balance, end of year	$ 404	$ 326	$ 407

Summary Selected Quarterly Financial Data (unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summary of selected unaudited consolidated quarterly financial data
Total revenues	$ 75,066	$ 68,511	$ 79,093	$ 70,260	$ 74,650	$ 69,774	$ 73,450	$ 65,742	$ 292,930	$ 283,616	$ 250,726
Income from operations	7,393	7,177	11,461	4,628	13,434	9,749	9,616	4,198
Net income	$ 4,251	$ 10,373	$ 7,769	$ 3,181	$ 8,897	$ 5,732	$ 5,470	$ 2,911	$ 25,574	$ 23,010	$ 20,507
Basic income per common share	$ 0.19	$ 0.46	$ 0.34	$ 0.14	$ 0.39	$ 0.25	$ 0.24	$ 0.13	$ 1.14	$ 1.02	$ 0.91
Diluted income per common share	$ 0.19	$ 0.45	$ 0.34	$ 0.14	$ 0.38	$ 0.25	$ 0.24	$ 0.13	$ 1.12	$ 0.99	$ 0.89

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-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 FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-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
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
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-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
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-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
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-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph d
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A7
-Appendix A

Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Emerging Issues Task Force (EITF)
-Number 87-21
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28, 29, 30
-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 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

Summary Selected Quarterly Financial Data (unaudited) (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011	Jun. 30, 2011
Summary Selected Quarterly Financial Data (Textual) [Abstract]
Deferred income tax benefit		$ 5.5
Change in accounting estimates reversal of expense			$ 1.1	$ 0.8
Investment losses related to prior year periods before tax	$ (0.2)	(0.6)
Investment losses related to prior year periods after tax	$ (0.1)	$ (0.4)

Subsequent Event (Details) $ in Millions	1 Months Ended	3 Months Ended		12 Months Ended
Subsequent Event (Details) $ in Millions	Feb. 28, 2013 Employee	Mar. 31, 2013 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2012 USD ($)
Subsequent Event (Textual) [Abstract]
Severance Costs			$ 0.4	$ 1.4
Subsequent Event (Additional Textual) [Abstract]
Reduction in job \| Employee	30
Reduction in workforce in percentage	2.50%
Maximum [Member]
Subsequent Event (Textual) [Abstract]
Severance Costs		$ 1.8
Minimum [Member]
Subsequent Event (Textual) [Abstract]
Severance Costs		$ 1.5

- Definition

+ References

+ Details

Marketable Investments (Details 3) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	$ 176,774	$ 153,342
Level 1 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	815	5,786
Level 2 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	166,989	137,991
Level 3 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	8,970	9,565
Money market funds [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	815	5,786
Money market funds [Member] \| Level 1 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	815	5,786
Money market funds [Member] \| Level 2 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis
Money market funds [Member] \| Level 3 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis
State and municipal obligations [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	18,872	9,482
State and municipal obligations [Member] \| Level 1 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis
State and municipal obligations [Member] \| Level 2 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	18,872	9,482
State and municipal obligations [Member] \| Level 3 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis
Federal agency and corporate obligations [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	148,117	128,509
Federal agency and corporate obligations [Member] \| Level 1 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis
Federal agency and corporate obligations [Member] \| Level 2 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	148,117	128,509
Federal agency and corporate obligations [Member] \| Level 3 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis
ARS [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	8,970	9,565
ARS [Member] \| Level 1 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis
ARS [Member] \| Level 2 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis
ARS [Member] \| Level 3 [Member]
Summary of Company's fair value hierarchy for its financial assets
Fair value of assets on recurring basis	$ 8,970	$ 9,565