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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2012	Nov. 01, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	AMN HEALTHCARE SERVICES INC
Entity Central Index Key	0001142750
Document Type	10-Q
Document Period End Date	Sep. 30, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		44,386,650

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 3,823	$ 3,962
Accounts receivable, net of allowance of $5,323 and $4,761 at September 30, 2012 and December 31, 2011, respectively	141,881	146,654
Accounts receivable, subcontractor	19,686	22,497
Prepaid expenses	7,755	5,691
Income taxes receivable	2,323	3,372
Deferred income taxes, net	11,685	19,335
Other current assets	6,497	3,652
Assets held for sale	0	7,310
Total current assets	193,650	212,473
Restricted cash and cash equivalents and investments	18,917	18,244
Fixed assets, net	14,968	16,863
Deposits and other assets	19,225	19,329
Deferred income taxes, net	2,166	1,823
Goodwill	123,324	123,324
Intangible assets, net	138,523	143,575
Total assets	510,773	535,631
Current liabilities:
Bank overdraft	3,531	3,515
Accounts payable and accrued expenses	43,564	49,809
Accrued compensation and benefits	49,246	43,649
Revolving credit facility	0	3,000
Current portion of notes payable	12,000	28,125
Deferred revenue	1,507	2,155
Other current liabilities	5,698	8,313
Liabilities related to assets held for sale	0	1,486
Total current liabilities	115,546	140,052
Notes payable, less current portion and discount	157,996	174,198
Other long-term liabilities	64,026	61,646
Total liabilities	337,568	375,896
Series A Conditional Convertible Preferred Stock, $0.01 par value; 6,000 shares authorized; 4,473 and 4,758 shares issued and outstanding at September 30, 2012 and December 31, 2011, respectively	22,631	24,076
Stockholders' equity:
Preferred stock, $0.01 par value; 4,000 shares authorized; none outstanding at September 30, 2012 and December 31, 2011	0	0
Common stock, $0.01 par value; 200,000 shares authorized; 41,122 and 40,454 shares issued and outstanding at September 30, 2012 and December 31, 2011, respectively	411	405
Additional paid-in capital	399,879	394,958
Accumulated deficit	(249,278)	(259,331)
Accumulated other comprehensive loss	(438)	(373)
Total stockholders' equity	150,574	135,659
Total liabilities and stockholders' equity	$ 510,773	$ 535,631

Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Condensed Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance	$ 5,323	$ 4,761
Series A Conditional Convertible Preferred Stock, par value	$ 0.01	$ 0.01
Series A Conditional Convertible Preferred Stock, shares authorized	6,000	6,000
Series A Conditional Convertible Preferred Stock, shares issued	4,473	4,758
Series A Conditional Convertible Preferred Stock, shares outstanding	4,473	4,758
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	4,000	4,000
Preferred stock, shares outstanding
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000	200,000
Common stock, shares issued	41,122	40,454
Common stock, shares outstanding	41,122	40,454

Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Condensed Consolidated Statements of Comprehensive Income (Loss) [Abstract]
Revenue	$ 243,912	$ 229,006	$ 706,110	$ 665,413
Cost of revenue	174,329	165,345	506,340	478,879
Gross profit	69,583	63,661	199,770	186,534
Operating expenses:
Selling, general and administrative	52,375	49,477	149,855	146,385
Depreciation and amortization	3,435	3,921	10,682	12,479
Total operating expenses	55,810	53,398	160,537	158,864
Income from operations	13,773	10,263	39,233	27,670
Interest expense, net (including loss on debt extinguishment of $9,815 for the nine months ended September 30, 2012)	3,688	7,017	22,811	18,107
Income from continuing operations before income taxes	10,085	3,246	16,422	9,563
Income tax expense	4,227	2,242	7,192	6,231
Income from continuing operations	5,858	1,004	9,230	3,332
Income (loss) from discontinued operations, net of tax	0	(27,903)	823	(27,162)
Net income (loss)	$ 5,858	$ (26,899)	$ 10,053	$ (23,830)
Basic income (loss) per common share from:
Continuing operations	$ 0.13	$ 0.02	$ 0.20	$ 0.07
Discontinued operations	0.00	(0.69)	0.02	(0.68)
Net income (loss)	0.13	(0.67)	0.22	(0.61)
Diluted income (loss) per common share from:
Continuing operations	0.12	0.02	0.20	0.07
Discontinued operations	0.00	(0.61)	0.02	(0.59)
Net income (loss)	$ 0.12	$ (0.59)	$ 0.22	$ (0.52)
Weighted average common shares outstanding:
Basic	40,850	40,327	40,747	39,736
Diluted	46,897	45,950	46,512	45,924
Other comprehensive income (loss)	$ (55)	$ 33	$ (65)	$ 30
Comprehensive income (loss)	$ 5,803	$ (26,866)	$ 9,988	$ (23,800)

Condensed Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Condensed Consolidated Statements of Comprehensive Income (Loss) [Abstract]
Loss on debt extinguishment	$ 9,815	$ 0

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - 9 months ended Sep. 30, 2012 - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss
Beginning balance at Dec. 31, 2011	$ 135,659	$ 405	$ 394,958	$ (259,331)	$ (373)
Beginning balance, shares at Dec. 31, 2011	40,454	40,454
Preferred stock conversion	$ 1,444	$ 2	1,442	0	0
Preferred stock conversion, shares		285
Stock appreciation rights ("SARs") exercised and restricted stock units ("RSUs") vested and issued	(872)	$ 4	(876)	0	0
Stock appreciation rights ("SARs") exercised and restricted stock units ("RSUs") vested and issued, shares		383
Income tax shortfall from SARs exercised and RSUs vested and issued	(223)	$ 0	(223)	0	0
Income tax shortfall from SARs exercised and RSUs vested and issued, shares		0
Stock-based compensation	4,578	$ 0	4,578	0	0
Comprehensive income	9,988	0	0	10,053	(65)
Ending balance at Sep. 30, 2012	$ 150,574	$ 411	$ 399,879	$ (249,278)	$ (438)
Ending balance, shares at Sep. 30, 2012	41,122	41,122

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Cash flows from operating activities:
Net income (loss)	$ 10,053	$ (23,830)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	10,682	12,479
Non-cash interest expense	2,346	2,829
Loss on debt extinguishment	9,815	0
Increase in allowances for doubtful accounts and sales credits	5,302	2,964
Provision for deferred income taxes	4,447	(695)
Stock-based compensation	4,578	5,409
Excess tax benefits from SARs exercised and RSUs vested and issued	(12)	(108)
Impairment charges	0	31,198
Loss on disposal or sale of fixed assets	16	100
Gain on sale of discontinued operations, net of tax	(1,187)	0
Changes in assets and liabilities, net of effects from divestiture:
Accounts receivable	(529)	(19,438)
Accounts receivable, subcontractor	2,811	(359)
Income taxes receivable	1,049	1,550
Prepaid expenses and other current assets	(3,905)	(380)
Deposits and other assets	(2,104)	(132)
Accounts payable and accrued expenses	(6,222)	1,003
Accrued compensation and benefits	5,597	5,440
Other liabilities	(675)	(5,290)
Net cash provided by operating activities	42,062	12,799
Cash flows from investing activities:
Purchase and development of fixed assets	(3,753)	(3,550)
Proceeds from sales of assets held for sale	8,644	0
Change in restricted cash and cash equivalents and investments balance	(673)	2,711
Net cash provided by (used in) investing activities	4,218	(839)
Cash flows from financing activities:
Capital lease repayments	(492)	(503)
Proceeds from revolving credit facility	0	14,600
Payments on revolving credit facility	(3,000)	(11,600)
Repayments of prior notes payable	(206,500)	(9,250)
Payments on new term loan credit facility	(28,380)	0
Proceeds from new term loan credit facility, net of discount	198,000	0
Payment of financing costs	(3,938)	(855)
Prepayment penalty associated with the prior credit facilities	(1,200)	0
Payments of employee tax withholdings from equity transactions	(872)	(2,046)
Excess tax benefit from SARs exercised and RSUs vested and issued	12	108
Change in bank overdraft	16	316
Net cash used in financing activities	(46,354)	(9,230)
Effect of exchange rate changes on cash	(65)	30
Net increase (decrease) in cash and cash equivalents	(139)	2,760
Cash and cash equivalents at beginning of period	3,962	1,883
Cash and cash equivalents at end of period	3,823	4,643
Supplemental disclosures of cash flow information:
Cash paid for interest (net of $27 and $58 capitalized during the nine months ended September 30, 2012 and 2011, respectively)	10,992	15,511
Cash paid for income taxes	$ 363	$ 1,506

Condensed Consolidated Statements of Cash Flows (Parenthetical) (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Condensed Consolidated Statements of Cash Flows [Abstract]
Interest capitalized	$ 27	$ 58

Basis of Presentation

9 Months Ended

Sep. 30, 2012

Basis of Presentation [Abstract]

BASIS OF PRESENTATION

1. BASIS OF PRESENTATION

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

The unaudited condensed consolidated financial statements do not include all information and notes necessary for a complete presentation of financial position, results of operations and cash flows in conformity with accounting principles generally accepted in the United States. Please refer to the Company’s audited consolidated financial statements and the related notes for the fiscal year ended December 31, 2011, contained in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2011, filed with the Securities and Exchange Commission (“SEC”) on March 9, 2012.

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

Recently Adopted Accounting Pronouncements

In September 2011, the Financial Accounting Standards Board (“FASB”) issued an accounting update that gives companies the option to make a qualitative evaluation about the likelihood of goodwill impairment. The Company will be required to perform the two-step impairment test only if the Company concludes that, after performing a qualitative assessment, the fair value of a reporting unit is more likely than not less than its carrying value. The accounting update is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. The Company adopted this guidance effective January 1, 2012 and such adoption did not have a material effect on its unaudited condensed consolidated financial statements.

In June 2011, the FASB issued guidance on the presentation of comprehensive income. The guidance eliminates the option to present the components of other comprehensive income in the statement of changes in stockholders’ equity, which was the Company’s presentation. This guidance requires an entity to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income, or in two separate but consecutive statements. This guidance is effective for fiscal years and interim periods beginning after December 15, 2011. The Company adopted this guidance beginning January 1, 2012, and has selected to present interim other comprehensive income (loss) in a single continuous statement of comprehensive income (loss).

Discontinued Operations

9 Months Ended

Sep. 30, 2012

Discontinued Operations [Abstract]

DISCONTINUED OPERATIONS

2. DISCONTINUED OPERATIONS

On January 30, 2012, the Company completed the sale of its home healthcare services segment to BAYADA Home Health Care, Inc. for a total of $9,650, of which $1,006 was held in escrow as of September 30, 2012.

The following table presents the revenues and the components of discontinued operations, net of tax:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2012		2011			2012			2011
Revenue	$	0	$	13,293		$	3,885		$	40,825
Loss from discontinued operations before income taxes		0		(30,544	)		(547	)		(29,268	)
Income tax benefit		0		2,641			183			2,106

Loss from discontinued operations		0		(27,903	)		(364	)		(27,162	)


	Three Months Ended September 30,					Nine Months Ended September 30,
	2012		2011			2012			2011
Gain on sale of discontinued operations, before income taxes		0		0			3,825			0
Income tax expense		0		0			(2,638	)		0

Gain on sale of discontinued operations		0		0			1,187			0

Total income (loss) from discontinued operations	$	0	$	(27,903	)	$	823		$	(27,162	)

- Definition

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

+ References

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-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Revenue Recognition

9 Months Ended

Sep. 30, 2012

Revenue Recognition [Abstract]

REVENUE RECOGNITION

3. REVENUE RECOGNITION

Revenue consists of fees earned primarily from the permanent and temporary placement of healthcare professionals. Revenue is recognized when earned and realizable. The Company has entered into certain contracts with healthcare organizations to provide managed services programs. Under these contract arrangements, the Company uses its temporary healthcare professionals along with those of third party subcontractors to fulfill customer orders. If the Company uses subcontractors, it records revenue net of related subcontractors expense. The resulting net revenue represents the administrative fee the Company charges for its vendor management services. The Company records subcontractor accounts receivable from the customer in the consolidated balance sheet. The Company generally pays the subcontractor after it has received payment from the customer. Payables to subcontractors of $18,599 were included in accounts payable and accrued expenses in the unaudited condensed consolidated balance sheet as of September 30, 2012. Payables to subcontractors of $24,268 were included in accounts payable and accrued expenses in the consolidated balance sheet as of December 31, 2011.

Stock-Based Compensation

9 Months Ended

Sep. 30, 2012

Stock-Based Compensation [Abstract]

STOCK-BASED COMPENSATION

4. STOCK-BASED COMPENSATION

The Company measures stock-based compensation cost at the grant date, based on the estimated fair value of the award, and recognizes it as expense over the requisite service period.

During the nine months ended September 30, 2012, the Company granted 392 RSUs with a weighted average grant date fair value of approximately $5.99 per RSU. In addition to the regular RSUs, the Company also granted 465 performance restricted stock units (“PRSUs”), which contain a market condition, with the ultimate realizable number of PRSUs dependent on relative and absolute total shareholder return over a three-year period, up to a maximum amount to be issued under the award of 175% of the original grant, or 814 PRSUs. The fair values of PRSUs granted during the nine months ended September 30, 2012 were estimated at $8.15 per PRSU using the Monte-Carlo simulation valuation model. The Company recorded $1,020 in stock-based compensation expense during the nine months ended September 30, 2012 related to equity awards granted during the period.

As of September 30, 2012, there was $221 of pre-tax total unrecognized compensation cost related to non-vested stock options and SARs, which will be adjusted for future changes in forfeitures. The Company expects to recognize such cost over a weighted average remaining period of 0.5 years. As of September 30, 2012, there was $6,696 of pre-tax total unrecognized compensation cost related to non-vested RSUs and PRSUs, which will be adjusted for future changes in forfeitures. The Company expects to recognize such cost over a period of 1.9 years.

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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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.

+ Details

Net Income (Loss) Per Common Share

9 Months Ended

Sep. 30, 2012

Net Income (Loss) Per Common Share [Abstract]

NET INCOME (LOSS) PER COMMON SHARE

5. NET INCOME (LOSS) PER COMMON SHARE

Securities that are entitled to participate in dividends with common stock, such as the Company’s Series A Conditional Convertible Preferred Stock (the “Preferred Stock”), are considered to be participating securities and the two-class method is used for purposes of calculating basic net income per share. Under the two-class method, a portion of net income is allocated to these participating securities and excluded from the calculation of basic net income per common share. Diluted net income per common share reflects the effects of potentially dilutive stock-based equity instruments and common stock issuable upon conversion of the Preferred Stock.

Stock-based awards to purchase 1,964 and 2,164 shares of common stock for the three and nine month periods ended September 30, 2012, respectively, were not included in the calculation of diluted net income per common share because the effect of these instruments was anti-dilutive.

Stock-based awards to purchase 2,136 and 2,146 shares of common stock for the three and nine month periods ended September 30, 2011, respectively, were not included in the calculation of diluted net income per common share because the effect of these instruments was anti-dilutive.

The following table sets forth the computation of basic and diluted net income (loss) per common share for the three and nine month periods ended September 30, 2012 and 2011:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Income from continuing operations	$	5,858		$	1,004		$	9,230		$	3,332
Income (loss) from discontinued operations, net of tax		0			(27,903	)		823			(27,162	)

Net income (loss)	$	5,858		$	(26,899	)	$	10,053		$	(23,830	)

Less: Allocation to participating securities—from continuing operations		(575	)		(107	)		(905	)		(356	)
Allocation to participating securities—from discontinued operations		0			0			(81	)		0

Total allocation to participating securities		(575	)		(107	)		(986	)		(356	)

Net income (loss) attributable to common stockholders—basic		5,283			(27,006	)		9,067			(24,186	)

Basic income (loss) per common share from:
Continuing operations	$	0.13		$	0.02		$	0.20		$	0.07
Discontinued operations		0.00			(0.69	)		0.02			(0.68	)

Net income (loss)	$	0.13		$	(0.67	)	$	0.22		$	(0.61	)

Diluted income (loss) per common share from:
Continuing operations	$	0.12		$	0.02		$	0.20		$	0.07
Discontinued operations		0.00			(0.61	)		0.02			(0.59	)

Net income (loss)	$	0.12		$	(0.59	)	$	0.22		$	(0.52	)

Weighted average common shares outstanding—basic		40,850			40,327			40,747			39,736
Plus dilutive effect of potential common shares		6,047			5,623			5,765			6,188

Weighted average common shares outstanding—diluted		46,897			45,950			46,512			45,924

Segment Information

9 Months Ended

Sep. 30, 2012

Segment Information [Abstract]

SEGMENT INFORMATION

6. SEGMENT INFORMATION

In 2010 and 2011, the Company had four reportable segments: nurse and allied healthcare staffing, locum tenens staffing, physician permanent placement services and home healthcare services. In January 2012, the Company divested its home healthcare services segment. As a result, the Company has classified the home healthcare services segment’s results of operations as discontinued operations for the three and nine months ended September 30, 2012 and 2011.

The Company’s management relies on internal management reporting processes that provide revenue and segment operating income for making financial decisions and allocating resources. Segment operating income represents income (loss) from continuing operations before income tax, plus interest expense (net of interest income), stock-based compensation expense, depreciation and amortization, and unallocated corporate overhead. The Company’s management does not evaluate, manage or measure performance of segments using asset information; accordingly, asset information by segment is not prepared or disclosed.

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


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Revenue
Nurse and allied healthcare staffing	$	166,331	$	147,738	$	478,832	$	422,541
Locum tenens staffing		67,591		72,080		198,692		213,367
Physician permanent placement services		9,990		9,188		28,586		29,505

	$	243,912	$	229,006	$	706,110	$	665,413

Segment operating income
Nurse and allied healthcare staffing	$	18,785	$	15,197	$	54,306	$	44,736
Locum tenens staffing		6,298		6,283		16,805		17,759
Physician permanent placement services		2,201		2,142		5,797		8,470


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
		27,284		23,622		76,908		70,965
Unallocated corporate overhead		8,507		7,750		22,418		25,432
Depreciation and amortization		3,435		3,921		10,682		12,479
Stock-based compensation		1,569		1,688		4,575		5,384
Interest expense, net (including loss on debt extinguishment of $9,815 for the nine months ended September 30, 2012)		3,688		7,017		22,811		18,107

Income from continuing operations before income tax	$	10,085	$	3,246	$	16,422	$	9,563

- 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

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-Publisher FASB
-Name Accounting Standards Codification
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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

Fair Value Measurement

9 Months Ended

Sep. 30, 2012

Fair Value Measurement [Abstract]

FAIR VALUE MEASUREMENT

7. FAIR VALUE MEASUREMENT

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

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

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

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

Financial assets and liabilities

The Company utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. As of September 30, 2012 and December 31, 2011, the Company held certain assets that are required to be measured at fair value on a recurring basis. These included restricted cash equivalents and investments, including investments associated with the Company’s deferred compensation plan. The Company’s restricted cash equivalents and investments typically consist of U.S. Treasury securities and the fair value is based on quoted prices in active markets for identical assets. The Company’s investments associated with its deferred compensation plan typically consist of publicly traded money market funds and mutual funds for which market prices are readily available.

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


	Fair Value Measurements as of September 30, 2012
	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
U.S. Treasury securities	$	18,604	$	18,604	$	0	$	0
Trading securities investment		195		195		0		0

Total financial assets measured at fair value	$	18,799	$	18,799	$	0	$	0


	Fair Value Measurements as of December 31, 2011
	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
U.S. Treasury securities	$	18,015	$	18,015	$	0	$	0
Trading securities investment		52		52		0		0

Total financial assets measured at fair value	$	18,067	$	18,067	$	0	$	0

Non-financial assets and liabilities

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

The Company evaluates goodwill at the reporting unit level and indefinite-lived intangible assets annually for impairment and whenever circumstances occur indicating that goodwill might be impaired. The Company determines the fair value of its reporting units based on a combination of inputs including the market capitalization of the Company as well as Level 3 inputs such as discounted cash flows that are not observable from the market, directly or indirectly. The Company determined the fair value of its indefinite-lived intangible assets using the income approach (relief-from-royalty method), based on Level 3 inputs. There were no fair value measurements of non-financial assets and liabilities during the nine months ended September 30, 2012.

Non-financial assets and liabilities measured at fair value on a non-recurring basis as of December 31, 2011 are summarized below:


	Fair Value Measurements as of December 31, 2011
	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses for Year Ended December 31, 2011
Goodwill	$	123,324	$	0	$	0	$	123,324	$	24,498
Indefinite-lived intangible assets	$	83,200	$	0	$	0	$	83,200	$	14,400

									$	38,898

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: 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.

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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Income Taxes

9 Months Ended

Sep. 30, 2012

Income Taxes [Abstract]

INCOME TAXES

8. INCOME TAXES

The Company recorded an income tax expense of $7,192 for the nine months ended September 30, 2012 from continuing operations as compared to a tax expense of $6,231 for the same period in 2011. The Company currently estimates its annual effective income tax rate from continuing operations to be approximately 43.1% (expense) for 2012, as compared to the 64.0% effective income tax rate in 2011. The difference in effective tax rates for 2011 and the forecasted rate for 2012 is primarily due to the relationship of pre-tax income to permanent differences.

The estimated annual effective tax rate for 2012 is greater than the federal statutory rate of 35% primarily due to the following:


Federal statutory rate benefit	35.0	%
State tax expense, net of federal benefit	4.7
Rate impact from provisions for uncertain tax positions	5.1
Other, net	(1.7	)

Estimated annual effective income tax rate	43.1	%

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

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
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+ Details

Notes Payable and Related Credit Agreement

9 Months Ended

Sep. 30, 2012

Notes Payable and Related Credit Agreement [Abstract]

NOTES PAYABLE AND RELATED CREDIT AGREEMENT

9. NOTES PAYABLE AND RELATED CREDIT AGREEMENT

On April 5, 2012, the Company entered into a Credit Agreement (the “New Credit Agreement”) with several lenders to provide for two credit facilities (the “Credit Facilities”), including (A) a $50,000 secured revolving credit facility (the “Revolver”) that includes a $20,000 sublimit for the issuance of letters of credit and a $15,000 sublimit for swingline loans and (B) a $200,000 face value secured term loan credit facility (the “Term Loan”), net of unamortized original issue discount of $2,000. In addition, the New Credit Agreement provides that the Company may from time to time obtain an increase in the Revolver or the Term Loan in an aggregate principal amount not to exceed $75,000 (with a $37,500 sublimit for the Revolver) subject to, among other conditions, the arrangement of additional commitments with financial institutions reasonably acceptable to the Company and the administrative agent.

The Revolver carries an unused fee of 0.5% per annum. There are no mandatory reductions in the Revolver. Borrowings under the Revolver bear interest at floating rates based upon either a LIBOR or a base rate option selected by the Company, plus a spread of 3.75% to 4.25% and 2.75% to 3.25%, respectively, in each case, as specifically determined quarterly based upon the Company’s then-existing consolidated leverage ratio (as defined in the New Credit Agreement). The Term Loan is subject to amortization of principal of 1.00% per year of the original Term Loan amount, payable in equal quarterly installments. Borrowings under the Term Loan bear interest at floating rates based upon either a LIBOR (with a floor of 1.25%) or a base rate option selected by the Company, plus a spread of 4.50% to 4.75% and 3.50% to 3.75%, respectively, in each case, as specifically determined quarterly based upon the Company’s then-existing consolidated leverage ratio. At September 30, 2012, the Company had $169,996 net of discount, outstanding under the Term Loan at a 6.0% interest rate.

The proceeds from the initial drawdown under the Credit Facilities were used to repay in full all outstanding indebtedness under two prior credit agreements to which the Company was a party and to pay related transaction costs. The Revolver is available for working capital, capital expenditures, permitted acquisitions and general corporate purposes of the Company. The maturity dates of the Revolver and the Term Loan are April 5, 2017 and April 5, 2018, respectively. At September 30, 2012, there was $38,720 of available credit under the Revolver.

In connection with obtaining the Credit Facilities, the Company incurred $3,938 in deferred financing fees, which were capitalized and are amortized to interest expense over the term of the New Credit Agreement. In addition, the Company’s loss on debt extinguishment, before tax, included the write-off to interest expense of $8,615 of unamortized deferred financing fees and original issue discount and a $1,200 prepayment penalty associated with the repayment of the prior credit facilities.

During the second and third quarters of 2012, the Company made a quarterly principal amortization payment and voluntary prepayments on the Term Loan totaling $28,380. The $12,000 current portion of the notes payable set forth in the Company’s unaudited condensed consolidated balance sheet dated September 30, 2012 represents voluntary prepayments the Company made subsequent to September 30, 2012 through the time of filing of this Quarterly Report with the SEC. The voluntary prepayments the Company has made also satisfied all scheduled quarterly principal amortization payments due under the Credit Facilities through the term of the New Credit Agreement.

- Definition

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

+ References + Details

Commitments and Contingencies: Legal

9 Months Ended

Sep. 30, 2012

Commitments and Contingencies: Legal [Abstract]

COMMITMENTS AND CONTINGENCIES: LEGAL

10. COMMITMENTS AND CONTINGENCIES: LEGAL

Staff Care, Inc., an indirect wholly owned subsidiary of the Company, was the subject of an assessment by the California Employment Development Department (“EDD”) with respect to the payment of certain payroll related taxes, in connection with locum tenens and allied providers, for the period between April 1, 2001 and June 30, 2007. Staff Care appealed the EDD’s assessment, but on September 5, 2008 the Company made a payment to the EDD in the amount of $2,295 to cease the accrual of interest while the appeal was pending. On March 28, 2012, Staff Care, Inc. and the EDD entered into a settlement agreement, which resolved all assessments and claims regarding the subject matter of the appeal from April 1, 2001 through June 30, 2007. In connection with the settlement, the EDD refunded to Staff Care $2,012 of the $2,295 payment made by the Company on September 5, 2008. As a result, the Company recorded a $2,012 benefit offsetting selling, general and administrative expenses for the nine months ended September 30, 2012.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-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 5
-Paragraph 9, 10, 11, 12
-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

Preferred Stock

9 Months Ended

Sep. 30, 2012

Preferred Stock [Abstract]

PREFERRED STOCK

11. PREFERRED STOCK

On September 1, 2010, in connection with the NF Investors, Inc. (“NFI”) acquisition, the Company issued 5,660 shares of Preferred Stock, including shares deposited in escrow to satisfy any indemnification claims by AMN with respect to breaches of representations, warranties and covenants by NFI. On December 20, 2010, 52 shares of Preferred Stock were released from escrow to the Company, and 221 shares of Preferred Stock were released from escrow to the former NFI stockholders, under the terms of the acquisition of NFI. During the fourth quarter of 2011, 7 shares of Preferred Stock were released from escrow to the Company and during the third quarter of 2012, 990 shares of Preferred Stock were released from escrow to the former NFI stockholders, in each case under the terms of the acquisition of NFI. At September 30, 2012, 457 shares of Preferred Stock remained in escrow for potential indemnification claims. At September 30, 2012 and December 31, 2011, 4,473 and 4,758 shares of Preferred Stock were outstanding, respectively.

The Preferred Stock is entitled to receive dividends consistent with dividends payable on the Company’s common stock. In addition, each share of the Preferred Stock (i) is convertible into one share of the Company’s common stock (subject to customary adjustments for accrued and unpaid dividends, if any, and changes in the Company’s capital structure) at the option of the holder and (ii) will automatically convert into one share of common stock (subject to customary adjustments for accrued and unpaid dividends, if any, and changes in the Company’s capital structure) upon the earlier of (A) the closing price of the Company’s common stock being equal to or greater than $10.00 per share (as adjusted from time to time to fully reflect changes in the Company’s capital structure) for a period of 30 consecutive trading days after December 15, 2010 and (B) September 1, 2020. From October 1, 2012 through October 31, 2012, approximately 3,258 shares of Preferred Stock were converted into the Company’s common stock. As of November 1, 2012, 1,215 shares of Preferred Stock were outstanding.

Basis of Presentation (Policies)	9 Months Ended
Basis of Presentation (Policies)	Sep. 30, 2012
Basis of Presentation [Abstract]
Goodwill Impairment	In September 2011, the Financial Accounting Standards Board (“FASB”) issued an accounting update that gives companies the option to make a qualitative evaluation about the likelihood of goodwill impairment. The Company will be required to perform the two-step impairment test only if the Company concludes that, after performing a qualitative assessment, the fair value of a reporting unit is more likely than not less than its carrying value. The accounting update is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. The Company adopted this guidance effective January 1, 2012 and such adoption did not have a material effect on its unaudited condensed consolidated financial statements.
Comprehensive income	In June 2011, the FASB issued guidance on the presentation of comprehensive income. The guidance eliminates the option to present the components of other comprehensive income in the statement of changes in stockholders’ equity, which was the Company’s presentation. This guidance requires an entity to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income, or in two separate but consecutive statements. This guidance is effective for fiscal years and interim periods beginning after December 15, 2011. The Company adopted this guidance beginning January 1, 2012, and has selected to present interim other comprehensive income (loss) in a single continuous statement of comprehensive income (loss).
Revenue Recognition	Revenue consists of fees earned primarily from the permanent and temporary placement of healthcare professionals. Revenue is recognized when earned and realizable. The Company has entered into certain contracts with healthcare organizations to provide managed services programs. Under these contract arrangements, the Company uses its temporary healthcare professionals along with those of third party subcontractors to fulfill customer orders. If the Company uses subcontractors, it records revenue net of related subcontractors expense. The resulting net revenue represents the administrative fee the Company charges for its vendor management services. The Company records subcontractor accounts receivable from the customer in the consolidated balance sheet. The Company generally pays the subcontractor after it has received payment from the customer. Payables to subcontractors of $18,599 were included in accounts payable and accrued expenses in the unaudited condensed consolidated balance sheet as of September 30, 2012. Payables to subcontractors of $24,268 were included in accounts payable and accrued expenses in the consolidated balance sheet as of December 31, 2011.

- Definition

Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.

+ References + Details

Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2012

Discontinued Operations [Abstract]

Components of discontinued operations, net of tax


	Three Months Ended September 30,					Nine Months Ended September 30,
	2012		2011			2012			2011
Revenue	$	0	$	13,293		$	3,885		$	40,825
Loss from discontinued operations before income taxes		0		(30,544	)		(547	)		(29,268	)
Income tax benefit		0		2,641			183			2,106

Loss from discontinued operations		0		(27,903	)		(364	)		(27,162	)


	Three Months Ended September 30,					Nine Months Ended September 30,
	2012		2011			2012			2011
Gain on sale of discontinued operations, before income taxes		0		0			3,825			0
Income tax expense		0		0			(2,638	)		0

Gain on sale of discontinued operations		0		0			1,187			0

Total income (loss) from discontinued operations	$	0	$	(27,903	)	$	823		$	(27,162	)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Net Income (Loss) Per Common Share (Tables)

9 Months Ended

Sep. 30, 2012

Net Income (Loss) Per Common Share [Abstract]

Computation of basic and diluted net income (loss) per common share


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Income from continuing operations	$	5,858		$	1,004		$	9,230		$	3,332
Income (loss) from discontinued operations, net of tax		0			(27,903	)		823			(27,162	)

Net income (loss)	$	5,858		$	(26,899	)	$	10,053		$	(23,830	)

Less: Allocation to participating securities—from continuing operations		(575	)		(107	)		(905	)		(356	)
Allocation to participating securities—from discontinued operations		0			0			(81	)		0

Total allocation to participating securities		(575	)		(107	)		(986	)		(356	)

Net income (loss) attributable to common stockholders—basic		5,283			(27,006	)		9,067			(24,186	)

Basic income (loss) per common share from:
Continuing operations	$	0.13		$	0.02		$	0.20		$	0.07
Discontinued operations		0.00			(0.69	)		0.02			(0.68	)

Net income (loss)	$	0.13		$	(0.67	)	$	0.22		$	(0.61	)

Diluted income (loss) per common share from:
Continuing operations	$	0.12		$	0.02		$	0.20		$	0.07
Discontinued operations		0.00			(0.61	)		0.02			(0.59	)

Net income (loss)	$	0.12		$	(0.59	)	$	0.22		$	(0.52	)

Weighted average common shares outstanding—basic		40,850			40,327			40,747			39,736
Plus dilutive effect of potential common shares		6,047			5,623			5,765			6,188

Weighted average common shares outstanding—diluted		46,897			45,950			46,512			45,924

Segment Information (Tables)

9 Months Ended

Sep. 30, 2012

Segment Information [Abstract]

Schedule of reconciliation of revenue and segment operating income by reportable segment to consolidated results


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Revenue
Nurse and allied healthcare staffing	$	166,331	$	147,738	$	478,832	$	422,541
Locum tenens staffing		67,591		72,080		198,692		213,367
Physician permanent placement services		9,990		9,188		28,586		29,505

	$	243,912	$	229,006	$	706,110	$	665,413

Segment operating income
Nurse and allied healthcare staffing	$	18,785	$	15,197	$	54,306	$	44,736
Locum tenens staffing		6,298		6,283		16,805		17,759
Physician permanent placement services		2,201		2,142		5,797		8,470


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
		27,284		23,622		76,908		70,965
Unallocated corporate overhead		8,507		7,750		22,418		25,432
Depreciation and amortization		3,435		3,921		10,682		12,479
Stock-based compensation		1,569		1,688		4,575		5,384
Interest expense, net (including loss on debt extinguishment of $9,815 for the nine months ended September 30, 2012)		3,688		7,017		22,811		18,107

Income from continuing operations before income tax	$	10,085	$	3,246	$	16,422	$	9,563

- 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

Fair Value Measurement (Tables)

9 Months Ended

Sep. 30, 2012

Fair Value Measurement [Abstract]

Schedule of financial assets and liabilities measured at fair value on recurring basis


	Fair Value Measurements as of September 30, 2012
	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
U.S. Treasury securities	$	18,604	$	18,604	$	0	$	0
Trading securities investment		195		195		0		0

Total financial assets measured at fair value	$	18,799	$	18,799	$	0	$	0


	Fair Value Measurements as of December 31, 2011
	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
U.S. Treasury securities	$	18,015	$	18,015	$	0	$	0
Trading securities investment		52		52		0		0

Total financial assets measured at fair value	$	18,067	$	18,067	$	0	$	0

Schedule of non-financial assets and liabilities measured at fair value on non-recurring basis


	Fair Value Measurements as of December 31, 2011
	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Losses for Year Ended December 31, 2011
Goodwill	$	123,324	$	0	$	0	$	123,324	$	24,498
Indefinite-lived intangible assets	$	83,200	$	0	$	0	$	83,200	$	14,400

									$	38,898

- Definition

Tabular disclosure related to assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a recurring and/or nonrecurring basis in periods after initial recognition. Disclosures include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3) as well as transfers between levels 1 and 2.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a,b,bb)
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2C
-URI http://asc.fasb.org/extlink&oid=7578670&loc=SL7498348-110258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 33
-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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 6
-Footnote 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.

+ Details

Income Taxes (Tables)

9 Months Ended

Sep. 30, 2012

Income Taxes [Abstract]

Estimated annual effective tax rate factor


Federal statutory rate benefit	35.0	%
State tax expense, net of federal benefit	4.7
Rate impact from provisions for uncertain tax positions	5.1
Other, net	(1.7	)

Estimated annual effective income tax rate	43.1	%

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Discontinued Operations (Details) - USD ($) $ in Thousands	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Components of discontinued operations, net of tax
Gain on sale of discontinued operations			$ 1,187	$ 0
Total income (loss) from discontinued operations	$ 0	$ (27,903)	823	(27,162)
Healthcare services segment [Member]
Components of discontinued operations, net of tax
Revenue	0	13,293	3,885	40,825
Loss from discontinued operations before income taxes	0	(30,544)	(547)	(29,268)
Income tax benefit	0	2,641	183	2,106
Loss from discontinued operations	0	(27,903)	(364)	(27,162)
Gain on sale of discontinued operations, before income taxes	0	0	3,825	0
Income tax expense	0	0	(2,638)	0
Gain on sale of discontinued operations	0	0	1,187	0
Total income (loss) from discontinued operations	$ 0	$ (27,903)	$ 823	$ (27,162)

Discontinued Operations (Details Textual) - Healthcare services segment [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2012 USD ($)
Discontinued Operations (Textual) [Abstract]
Sale of home health care services segment	$ 9,650
Escrow Deposit	$ 1,006

Revenue Recognition (Details) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Revenue Recognition (Textual) [Abstract]
Accounts Payable to Subcontractor	$ 18,599	$ 24,268

Stock-Based Compensation (Details Textual) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2012 USD ($) $ / shares shares
Stock-Based Compensation (Textual) [Abstract]
Stock based compensation expense \| $	$ 1,020
Performance Restricted Stock Units [Member]
Stock-Based Compensation (Textual) [Abstract]
Granted shares of RSUs \| shares	465
Period for relative and absolute shareholder return	3 years
Fair value performance restricted stock granted \| $ / shares	$ 8.15
Granted performance restricted stock units ("PRSUs") percentage	175.00%
Performance Restricted Stock Units [Member] \| Maximum [Member]
Stock-Based Compensation (Textual) [Abstract]
Granted shares of RSUs \| shares	814
Stock options and stock appreciation rights [Member]
Stock-Based Compensation (Textual) [Abstract]
Unrecognized compensation cost \| $	$ 221
Unrecognized compensation cost, weighted average remaining period	6 months
Restricted Stock [Member]
Stock-Based Compensation (Textual) [Abstract]
Restricted stock units, weighted average grant date intrinsic value \| $ / shares	$ 5.99
Granted shares of RSUs \| shares	392
Unrecognized compensation cost \| $	$ 6,696
Unrecognized compensation cost, weighted average remaining period	1 year 11 months

Net Income (Loss) Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Computation of basic and diluted net income (loss) per common share
Income from continuing operations	$ 5,858	$ 1,004	$ 9,230	$ 3,332
Income (loss) from discontinued operations, net of tax	0	(27,903)	823	(27,162)
Net income (loss)	5,858	(26,899)	10,053	(23,830)
Less: Allocation to participating securities - from continuing operations	(575)	(107)	(742)	(356)
Allocation to participating securities - from discontinued operations	0	0	(81)	0
Total allocation to participating securities	(575)	(107)	(823)	(356)
Net income (loss) attributable to common stockholders-basic	$ 5,283	$ (27,006)	$ 9,230	$ (24,186)
Basic income (loss) per common share from:
Continuing operations	$ 0.13	$ 0.02	$ 0.20	$ 0.07
Discontinued operations	0.00	(0.69)	0.02	(0.68)
Net income (loss)	0.13	(0.67)	0.22	(0.61)
Diluted income (loss) per common share from:
Continuing operations	0.12	0.02	0.20	0.07
Discontinued operations	0.00	(0.61)	0.02	(0.59)
Net income (loss)	$ 0.12	$ (0.59)	$ 0.22	$ (0.52)
Weighted average common shares outstanding-basic	40,850	40,327	40,747	39,736
Plus dilutive effect of potential common shares	6,047	5,623	5,765	6,188
Weighted average common shares outstanding-diluted	46,897	45,950	46,512	45,924

Net Income (Loss) Per Common Share (Details Textual) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Net Income Per Common Share (Textual) [Abstract]
Common stock excluded from calculation of EPS	1,964	2,136	2,164	2,146

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-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 13, 14
-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 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 8: 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.

+ Details

Segment Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
Segment Information (Details) $ in Thousands	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Sep. 30, 2012 USD ($) Segment	Sep. 30, 2011 USD ($)
Schedule of reconciliation of revenue and segment operating income by reportable segment to consolidated results
Revenue	$ 243,912	$ 229,006	$ 706,110	$ 665,413
Segment Operating Income	27,284	23,622	76,908	70,965
Unallocated corporate overhead	8,507	7,750	22,418	25,432
Depreciation and amortization	3,435	3,921	10,682	12,479
Stock-based compensation	1,569	1,688	4,578	5,409
Interest expense, net (including loss on debt extinguishment of $9,815 for the nine months ended September 30, 2012)	3,688	7,017	22,811	18,107
Income from continuing operations before income tax	10,085	3,246	$ 16,422	9,563
Segment Information (Textual) [Abstract]
Reportable business segments \| Segment			4
Loss on debt extinguishment			$ 9,815	0
Nurse and allied healthcare staffing [Member]
Schedule of reconciliation of revenue and segment operating income by reportable segment to consolidated results
Revenue	166,331	147,738	478,832	422,541
Segment Operating Income	18,785	15,197	54,306	44,736
Locum tenens staffing [Member]
Schedule of reconciliation of revenue and segment operating income by reportable segment to consolidated results
Revenue	67,591	72,080	198,692	213,367
Segment Operating Income	6,298	6,283	16,805	17,759
Physician permanent placement services [Member]
Schedule of reconciliation of revenue and segment operating income by reportable segment to consolidated results
Revenue	9,990	9,188	28,586	29,505
Segment Operating Income	$ 2,201	$ 2,142	$ 5,797	$ 8,470

Fair Value Measurement (Details) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	$ 18,799	$ 18,067
US Treasury securities [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	18,604	18,015
Trading securities investment [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	195	52
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	18,799	18,067
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| US Treasury securities [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	18,604	18,015
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Trading securities investment [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	195	52
Significant Other Observable Inputs (Level 2) [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	0	0
Significant Other Observable Inputs (Level 2) [Member] \| US Treasury securities [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	0	0
Significant Other Observable Inputs (Level 2) [Member] \| Trading securities investment [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	0	0
Significant Unobservable Inputs (Level 3) [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	0	0
Significant Unobservable Inputs (Level 3) [Member] \| US Treasury securities [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	0	0
Significant Unobservable Inputs (Level 3) [Member] \| Trading securities investment [Member]
Schedule of financial assets and liabilities measured at fair value on recurring basis
Total financial assets measured at fair value	$ 0	$ 0

Fair Value Measurement (Details 1) - Fair Value, Measurements, Nonrecurring [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2011 USD ($)
Schedule of non-financial assets and liabilities measured at fair value on non-recurring basis
Goodwill	$ 123,324
Indefinite-lived intangible assets	83,200
Goodwill, Total Losses	24,498
Indefinite-lived intangible assets, Total Losses	14,400
Goodwill and indefinite-lived intangible asset, Total Losses	38,898
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Schedule of non-financial assets and liabilities measured at fair value on non-recurring basis
Goodwill	0
Indefinite-lived intangible assets	0
Significant Other Observable Inputs (Level 2) [Member]
Schedule of non-financial assets and liabilities measured at fair value on non-recurring basis
Goodwill	0
Indefinite-lived intangible assets	0
Significant Unobservable Inputs (Level 3) [Member]
Schedule of non-financial assets and liabilities measured at fair value on non-recurring basis
Goodwill	123,324
Indefinite-lived intangible assets	$ 83,200

Income Taxes (Details)	9 Months Ended
Income Taxes (Details)	Sep. 30, 2012	Sep. 30, 2011
Estimated annual effective tax rate factor
Federal statutory rate benefit	35.00%
State tax expense, net of federal benefit	4.70%
Rate impact from provisions for uncertain tax positions	5.10%
Other, net	(1.70%)
Estimated annual effective income tax rate	43.10%	64.00%

Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Income Taxes (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Income Taxes (Textual) [Abstract]
Income tax expense	$ 4,227	$ 2,242	$ 7,192	$ 6,231
Estimated annual effective income tax rate			43.10%	64.00%
Estimated annual effective tax rate			35.00%

Notes Payable and Related Credit Agreement (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended
	Apr. 05, 2012	Sep. 30, 2012	Sep. 30, 2012	Dec. 31, 2011
Notes Payable and Related Credit Agreements (Textual) [Abstract]
Credit facility, available	$ 50,000	$ 75,000	$ 75,000
Notes Payable and Related Credit Agreements (Additional Textual) [Abstract]
Credit facility, available	50,000	75,000	$ 75,000
Sublimit of issuance of letter of credit	20,000
Sublimit for swingline loans	15,000
Net of unamortized original issue discount	2,000
Maximum sublimit for revolver	$ 37,500
Unused fee of revolver			0.50%
Rate of amortization of principal amount			1.00%
Remaining available borrowing capacity		38,720	$ 38,720
Amortized deferred financing fees			3,938
Unamortized deferred financing fees		8,615	8,615
Prepayment penalty			1,200
Principal amortization payment and voluntary prepayment on term loan		28,380
Current portion of notes payable		12,000	$ 12,000	$ 28,125
Description of variable rates			Borrowings under the Revolver bear interest at floating rates based upon either a LIBOR or a base rate option selected by the Company, plus a spread of 3.75% to 4.25% and 2.75% to 3.25%, respectively
Revolving credit facility [Member]
Notes Payable and Related Credit Agreements (Textual) [Abstract]
Maturity date	Apr. 05, 2017
Revolving credit facility [Member] \| Maximum [Member]
Notes Payable and Related Credit Agreements (Textual) [Abstract]
Interest rates spread over LIBOR rate	4.25%
Interest rates spread over prime rate	3.25%
Revolving credit facility [Member] \| Minimum [Member]
Notes Payable and Related Credit Agreements (Textual) [Abstract]
Interest rates spread over LIBOR rate	3.75%
Interest rates spread over prime rate	2.75%
Secured term loan credit facility [Member]
Notes Payable and Related Credit Agreements (Textual) [Abstract]
Credit facility, available	$ 200,000
Floor interest rates spread over borrowings under term loan	1.25%
Maturity date	Apr. 05, 2018
Notes Payable and Related Credit Agreements (Additional Textual) [Abstract]
Credit facility, available	$ 200,000
Secured term loan credit facility [Member] \| Maximum [Member]
Notes Payable and Related Credit Agreements (Textual) [Abstract]
Interest rates spread over LIBOR rate	4.75%
Interest rates spread over prime rate	3.75%
Secured term loan credit facility [Member] \| Minimum [Member]
Notes Payable and Related Credit Agreements (Textual) [Abstract]
Interest rates spread over LIBOR rate	4.50%
Interest rates spread over prime rate	3.50%
Term Loan [Member]
Notes Payable and Related Credit Agreements (Textual) [Abstract]
Term loan outstanding amount		$ 169,996	$ 169,996
Term loan interest rate		6.00%	6.00%

Commitments and Contingencies: Legal (Details) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	Sep. 30, 2008	Sep. 30, 2012	Mar. 28, 2012
Commitments and Contingencies: Legal (Textual) [Abstract]
Payment made to cease interest	$ 2,295
Amount Refunded on Settlement			$ 2,012
Selling, general and administrative expenses		$ 2,012

Preferred Stock (Details) - $ / shares shares in Thousands	1 Months Ended	3 Months Ended			9 Months Ended
Preferred Stock (Details) - $ / shares shares in Thousands	Sep. 30, 2010	Sep. 30, 2012	Dec. 31, 2011	Dec. 31, 2010	Sep. 30, 2012	Nov. 01, 2012
Preferred Stock (Textual) [Abstract]
Preferred stock, shares outstanding		4,473	4,758		4,473	1,215
Common stock closing price minimum					$ 10.00
Number of trading days for considering closing price of common stock					30 days
Convertible Preferred Stock, Shares Issued upon Conversion		3,258			3,258
Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock issued, including shares deposited in escrow	5,660
Preferred stock from escrow to Company			7	52
Preferred stock from escrow to former NFI stockholders		990		221
Preferred stock in escrow for indemnification claims		457			457