Central Parking Finance Trust PFD TR CV SECS (CRLKP) 10-Q 7 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 01, 2014
Document and Entity Information	'	'
Entity Registrant Name	'SP Plus Corp	'
Entity Central Index Key	'0001059262	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	21,996,678
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$23,551	$23,158
Notes and accounts receivable, net	116,510	115,126
Prepaid expenses and other	10,816	20,645
Deferred taxes	10,317	10,317
Total current assets	161,194	169,246
Leasehold improvements, equipment, land and construction in progress, net	46,200	44,885
Other assets:	'	'
Advances and deposits	5,306	7,149
Intangible assets, net	98,625	106,222
Favorable acquired lease contracts, net	53,899	60,034
Other assets, net	25,204	24,574
Cost of contracts, net	11,009	10,762
Goodwill	439,488	439,503
Other assets	633,531	648,244
Total assets	840,925	862,375
Current liabilities:	'	'
Accounts payable	110,775	115,493
Accrued and other current liabilities	98,350	102,350
Current portion of obligations under senior credit facility and other long-term debt obligations	28,551	24,632
Total current liabilities	237,676	242,475
Deferred taxes	10,314	17,348
Long-term borrowings, excluding current portion:	'	'
Obligations under senior credit facility	247,924	263,457
Other long-term debt obligations	717	577
Long-term borrowings, excluding current portion	248,641	264,034
Unfavorable lease contracts, net	67,194	74,130
Other long-term liabilities	62,113	60,677
Stockholders' equity:	'	'
Preferred Stock, par value $0.01 per share; 5,000,000 shares authorized as of June 30, 2014 and December 31, 2013; no shares issued	'	'
Common stock, par value $.001 per share; 50,000,000 shares authorized as of June 30, 2014 and December 31, 2013; 21,996,678 and 21,977,311 shares issued and outstanding as of June 30, 2014 and December 31, 2013, respectively	22	22
Additional paid-in capital	242,519	240,665
Accumulated other comprehensive income (loss)	-75	118
Accumulated deficit	-28,069	-37,679
Total SP Plus Corporation stockholders' equity	214,397	203,126
Noncontrolling interest	590	585
Total equity	214,987	203,711
Total liabilities and stockholders' equity	$840,925	$862,375

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013
CONDENSED CONSOLIDATED BALANCE SHEETS	'	'
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	21,996,678	21,977,311
Common stock, shares outstanding	21,996,678	21,977,311

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Parking services revenue:	'	'	'	'
Lease contracts	$124,958	$123,232	$241,593	$244,317
Management contracts	84,931	88,659	174,886	178,754
Total parking services revenue	209,889	211,891	416,479	423,071
Reimbursed management contract revenue	164,539	158,402	333,717	317,879
Total revenue	374,428	370,293	750,196	740,950
Cost of parking services:	'	'	'	'
Lease contracts	111,979	112,014	224,063	224,132
Management contracts	50,016	53,833	109,230	112,570
Total cost of parking services, gross	161,995	165,847	333,293	336,702
Reimbursed management contract expense	164,539	158,402	333,717	317,879
Total cost of parking services	326,534	324,249	667,010	654,581
Gross profit:	'	'	'	'
Lease contracts	12,979	11,218	17,530	20,185
Management contracts	34,915	34,826	65,656	66,184
Total gross profit	47,894	46,044	83,186	86,369
General and administrative expenses	24,996	26,868	51,062	54,816
Depreciation and amortization	7,730	8,252	14,893	15,745
Operating income	15,168	10,924	17,231	15,808
Other expenses (income):	'	'	'	'
Interest expense	4,811	4,763	9,620	9,603
Interest income	-94	-128	-192	-239
Total other expenses (income)	4,717	4,635	9,428	9,364
Income before income taxes	10,451	6,289	7,803	6,444
Income tax provision (benefit)	4,254	2,065	-3,184	1,911
Net income	6,197	4,224	10,987	4,533
Less: Net income attributable to noncontrolling interest	890	780	1,377	1,349
Net income attributable to SP Plus Corporation	$5,307	$3,444	$9,610	$3,184
Net income per share:	'	'	'	'
Basic (in dollars per share)	$0.24	$0.16	$0.44	$0.15
Diluted (in dollars per share)	$0.24	$0.15	$0.43	$0.14
Weighted average shares outstanding:	'	'	'	'
Basic (in shares)	21,991,965	21,889,777	21,984,912	21,880,274
Diluted (in shares)	22,398,886	22,221,102	22,375,377	22,195,953

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	'	'	'	'
Net income	$6,197	$4,224	$10,987	$4,533
Other comprehensive income (loss)	-209	870	-193	889
Comprehensive income	5,988	5,094	10,794	5,422
Less: comprehensive income attributable to noncontrolling interest	890	780	1,377	1,349
Comprehensive income attributable to SP Plus Corporation	$5,098	$4,314	$9,417	$4,073

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Operating activities:	'	'
Net income	$10,987	$4,533
Adjustments to reconcile net income to net cash provided by operations:	'	'
Depreciation and amortization	14,885	15,170
Net accretion of acquired lease contracts	-801	-3,013
Loss on sale and abandonment of assets	244	590
Amortization of debt issuance costs	674	791
Amortization of original discount on borrowings	705	654
Non-cash stock-based compensation	1,941	2,468
Provisions for losses on accounts receivable	469	149
Excess tax benefit related to vesting of restricted stock units	87	'
Deferred income taxes	-6,804	-1,052
Net change in operating assets and liabilities	667	-13,283
Net cash provided by operating activities	23,054	7,007
Investing activities:	'	'
Purchase of leasehold improvements and equipment	-8,149	-7,906
Cost of contracts purchased	-662	-337
Proceeds from sale of assets	146	52
Capitalized interest	-17	'
Contingent payments for businesses acquired	-260	'
Net cash used in investing activities	-8,942	-8,191
Financing activities:	'	'
Tax benefit from vesting of restricted stock units	-87	'
Contingent payments for businesses acquired	-141	-142
Borrowings from senior credit facility	6,800	6,850
Payments on term loan	-19,190	-11,250
Distribution to noncontrolling interest	-1,372	-1,612
Borrowing (payments) on other long-term debt obligations	214	-383
Net cash provided by financing activities	-13,776	-6,537
Effect of exchange rate changes on cash and cash equivalents	57	-272
Increase (decrease) in cash and cash equivalents	393	-7,993
Cash and cash equivalents at beginning of period	23,158	28,450
Cash and cash equivalents at end of period	23,551	20,457
Cash paid (received) during the period for:	'	'
Interest	7,168	8,179
Income taxes, net	($3,139)	$1,062

The_Company

The Company	6 Months Ended
	Jun. 30, 2014
The Company	'
The Company	'
	1. The Company
	SP Plus Corporation (the “Company”) provides parking management, ground transportation and other ancillary services to commercial, institutional and municipal clients in the United States, Puerto Rico and Canada. Its services include a comprehensive set of on-site parking management and ground transportation services, which consist of training, scheduling and supervising all service personnel as well as providing customer service, marketing, maintenance, security and accounting and revenue control functions necessary to facilitate the operation of clients’ parking facilities. The Company also provides a range of ancillary services such as airport shuttle operations, valet services, taxi and livery dispatch services and municipal meter revenue collection and enforcement services.

Basis_of_Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2014
Basis of Presentation	'
Basis of Presentation	'
	2. Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (U.S. GAAP) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, certain information and disclosures normally included in the Consolidated Balance Sheet, Statements of Income, and Comprehensive Income and Cash Flows prepared in conformity with U.S. GAAP have been condensed or omitted as permitted by such rules and regulations
	In the opinion of management, all adjustments (consisting only of adjustments of a normal and recurring nature) considered necessary for a fair presentation have been included. Operating results for the three and six month periods ended June 30, 2014 are not necessarily indicative of the results that might be expected for any other interim period or the fiscal year ended December 31, 2014. The financial statements presented in this report should be read in conjunction with the Company’s annual consolidated financial statements and notes thereto included in the Annual Report on Form 10-K filed on March 13, 2014.
	Adopted Accounting Pronouncements
	In December 2011, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2011-11, Balance Sheet (Topic 210), Disclosures about Offsetting Assets and Liabilities. This update requires additional disclosures about offsetting and related arrangements on assets and liabilities to enable users of financial statements to understand the effect of such arrangements on an entity’s financial position as reported. This amendment is effective for fiscal 2014 and retrospective application is required.  The adoption of this guidance on January 1, 2014 did not have an impact to the Company’s financial position, results of operations or cash flows or financial statement disclosures.
	In July 2013, the FASB issued ASU No. 2013-11, Income Taxes (Topic 740), Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists to eliminate diversity in practice. Under this ASU, an unrecognized tax benefit, or a portion of an unrecognized tax benefit that exists at the reporting date, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if certain criteria are met. This amendment is effective for fiscal years and interim periods within those years beginning after December 15, 2013.  The adoption of this guidance on January 1, 2014 did not have an impact to the Company’s financial position, results of operations or cash flows or financial statement disclosures.
	Recently Issued Accounting Pronouncements
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers. The amendments in ASU No. 2014-09 create Topic 606, Revenue from Contracts with Customers, and supersede the revenue recognition requirements in Topic 605, Revenue Recognition, including most industry specific revenue recognition guidance. In addition, the amendments supersede the cost guidance in Subtopic 605-35, Revenue Recognition - Construction-Type and Production-Type Contracts, and create a new Subtopic 340-40, Other Assets and Deferred Costs — Contracts with Customers. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. The amendments are effective for fiscal years and interim periods within those fiscal years beginning on or after December 15, 2016. Early adoption is not permitted. The Company is currently assessing the impact on the Company’s financial position, results of operations, cash flows and financial statement disclosures.

Commitments_and_Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies	'
Commitments and Contingencies	'
	3. Commitments and Contingencies
	The Company is subject to litigation and other claims in the normal course of its business. The Company applies the provisions as defined in the guidance related to accounting for contingencies in determining the recognition and measurement of expense associated with legal claims against the Company. Management uses guidance from internal and external legal counsel on the potential outcome of litigation in determining the need to record liabilities for potential losses and the disclosure of pending legal claims.
	The Company has contractual provisions under certain lease contracts to complete structural or other improvements to leased properties and incur repair costs, including improvements and repairs arising as a result of ordinary wear and tear.  The Company evaluates the nature of those costs when incurred and either capitalizes the costs as leasehold improvements, as applicable, or recognizes the costs as repair expenses within Cost of Parking Services-Leases within the Consolidated Statements of Income.
	Certain lease contracts acquired in the Central Merger (defined in Note 5. Acquisition) include provisions allocating to the Company responsibility for all or a defined portion of structural or other improvement and repair costs required on the leased property, including improvement and repair costs arising as a result of ordinary wear and tear. During the three and six months ended June 30, 2014, we recorded $841 and $942, respectively, of costs (net of expected recovery of 80% of the total cost through the applicable indemnity discussed further below and in Note 5. Acquisition) in Cost of Parking Services-Leases within the Consolidated Statement of Income for structural and other improvement and repair costs related to certain lease contracts acquired in the Central Merger, whereby the Company has expensed repair costs for certain leases and has engaged a third-party general contractor to complete certain defined structural and other improvement and repair projects. The Company expects to incur substantial additional costs for certain structural or other improvement and repair costs pursuant to the contractual requirements of certain lease contracts acquired in the Central Merger.    Based on information available at this time, the Company currently estimates the total structural and other improvement and repair costs related to these lease contracts acquired in the Central Merger to be between $12,000 and $23,000; however, the Company is still in the process of determining the full extent of the required repairs and improvements required and estimated costs associated with these lease contracts acquired in the Central Merger.  The Company currently expects to recover at least 80% of the total costs incurred prior to October 1, 2015 through the applicable indemnity discussed further below and in Note 5. Acquisition.  While the Company is unable to estimate with certainty when such costs will be incurred, it is expected that all or a substantial majority of these costs will be incurred in early- to mid-calendar year 2015 and prior to October 1, 2015.

Intangible_Assets_net

Intangible Assets, net	6 Months Ended
	Jun. 30, 2014
Intangible Assets, net	'
Intangible Assets, net	'
	4. Intangible Assets, net
	The following presents a summary of intangible assets, net, as of June 30, 2014 and December 31, 2013:
		June 30, 2014			December 31, 2013
		(Unaudited)
	Covenant not to compete	$	933		$	933
	Trade names and trademarks	9,820			9,820
	Proprietary know how	34,650			34,650
	Management contract rights	81,000			81,000
	Accumulated amortization	(27,778		)	(20,181		)
	Intangible assets, net	$	98,625		$	106,222
	Amortization expense related to intangible assets included in depreciation and amortization was $3,796 and $5,020 for the three months ended June 30, 2014 and 2013, respectively, and $7,597 and $8,975 for the six months ended June 30, 2014 and 2013, respectively.

Acquisition

Acquisition	6 Months Ended
	Jun. 30, 2014
Acquisition	'
Acquisition	'
	5. Acquisition
	On October 2, 2012 (“Closing Date”), the Company completed its acquisition (the “Central Merger” or “Merger”) of 100% of the outstanding common shares of KCPC Holdings, Inc., which was the ultimate parent of Central Parking Corporation (collectively, “Central”), for 6,161,332 shares of Company common stock and the assumption of approximately $217,675 of Central’s debt, net of cash acquired. Additionally, Central’s former stockholders will be entitled to receive cash consideration of $27,000 to be paid three years after closing, to the extent the $27,000 is not used to satisfy seller indemnity obligations pursuant to the Agreement and Plan of Merger dated February 28, 2012 (the “Merger Agreement”).  The Company financed the acquisition through the issuance of its common stock and borrowings under the Senior Credit Facility (defined in Note 9. Borrowing Arrangements).
	Pursuant to the Merger Agreement, the Company is entitled to indemnification from Central’s former stockholders (i) if and to the extent Central’s combined net debt and the absolute value of Central’s negative working capital (as determined in accordance with the Merger Agreement) (the “Net Debt Working Capital”) exceeded $285,000 as of September 30, 2012 and (ii) for certain defined adverse consequences as set forth in the Merger Agreement.  Pursuant to the Merger Agreement, Central’s former stockholders are required to satisfy certain indemnity obligations, which are capped at $27,000 cash consideration (the “Capped Items”) only through a reduction of the $27,000 cash consideration.  For certain other indemnity obligations set forth in the Merger Agreement which are not capped at the $27,000 cash consideration (the “Uncapped Items”), including the Net Debt Working Capital indemnity obligations described above, Central’s former stockholders may satisfy their indemnity obligations as follows (provided that the Company reserves the right to reject the cash and stock alternatives and choose to reduce the $27,000 cash consideration):
	·         Central’s former stockholders can elect to pay the applicable amount with cash;
	·         Central’s former stockholders can elect to pay the applicable amount with the Company’s common stock (valued at $23.64 per share, the market value as of the closing date of the Merger Agreement); or
	·         Central’s former stockholders can elect to reduce the $27,000 cash consideration by the applicable amount, subject to the condition that the cash consideration remains at least $17,000 to cover Capped Items.
	The Company has determined and concluded that the Net Debt Working Capital was $299,979 as of September 30, 2012 and that; accordingly, the Net Debt Working Capital exceeded the threshold by $14,979.  In addition, the Company has determined that it currently has indemnity claims for certain defined adverse consequences, which would reduce the cash consideration payable in three years from the acquisition date by $9,432. In addition, the Company expects to have additional indemnity claims in the future as new matters arise. The Company has periodically given Central’s former stockholders notice regarding indemnification matters since the closing date of the Merger and has made adjustments for known matters, although Central’s former stockholders have not agreed to such adjustments nor made any elections with respect to the payment of any Uncapped Items. Furthermore, following the Company’s notices of indemnification matters, the representative of Central’s former stockholders has indicated that they may make additional inquiries and potentially raise issues with respect to the Company’s indemnification claims (including, specifically, as to the Company’s Net Debt Working Capital calculation) and that they may assert various claims of their own relating to the Merger Agreement.  Under the Merger Agreement, all post-closing claims and disputes, including as to indemnification matters, are ultimately subject to resolution through binding arbitration or, in the case of a dispute as to the calculation of Net Debt Working Capital, resolution by an independent public accounting firm.  The Company intends to pursue these dispute resolution processes, as applicable, in a timely manner.
	In determining the Net Debt Working Capital as of September 30, 2012 of $14,979 and the indemnity claims for certain defined adverse consequences of $9,432, the Company has evaluated the nature of the costs and related indemnity claims and has concluded that it is probable that such indemnified claims will sustain any challenge from Central’s former stockholders. Additionally and as previously discussed in Note 3. Legal and Other Contingencies, certain lease contracts acquired in the Central Merger include provisions allocating to the Company responsibility for all or a defined portion of structural or other improvement and repair costs required on the property, including improvement and repair costs arising as a result of ordinary wear and tear.  As the Company incurs structural and other improvement and repair costs for these lease contracts acquired in the Central Merger, the Company will seek indemnification for a significant portion of these costs pursuant to the Merger Agreement and reduces the cash consideration payable in three years from the acquisition date by such amounts.
	The following table sets forth the adjustments to the cash consideration payable by the Company to the former stockholders of Central, based upon the foregoing determinations:
	Cash consideration payable in three years from the acquisition date, pursuant to the Merger Agreement and prior to Central Net Debt Working Capital and indemnification of certain defined adverse consequences, net				$	27,000
	Net Debt Working Capital at September 30, 2012 as defined in the Merger Agreement	$	(299,979	)
	Threshold of Net Debt Working Capital, pursuant to the Merger Agreement	$	285,000
	Excess over the threshold of Net Debt Working Capital				(14,979		)
	Indemnification of certain defined adverse consequences, net				(9,432		)
	Settled cash consideration				$	2,589
	Present value of cash consideration liability as of June 30, 2014				$	2,151
	The acquisition has been accounted for using the acquisition method of accounting (in accordance with the provisions of Accounting Standards Codification (“ASC”) 805, Business Combinations), which requires, among other things, that most assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The purchase price has been allocated based on the estimated fair value of net assets acquired and liabilities assumed at the date of the acquisition. The Company finalized the purchase price allocation during the third quarter of 2013, which resulted in revision to the previously reported preliminary amounts, applied retrospectively back to the date of the acquisition.
	The Company has incurred certain acquisition and integration costs associated with the transaction that have been expensed as incurred and reflected in the Consolidated Statements of Income. The Company recognized $537 and $3,093 of these costs in the Consolidated Statement of Income for the three months ended June 30, 2014 and 2013, respectively, in General and Administrative Expenses. The Company recognized $2,042 and $7,317 of these costs in the Consolidated Statement of Income for the six months ended June 30, 2014 and 2013, respectively, in General and Administrative Expenses.

StockBased_Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2014
Stock-Based Compensation	'
Stock-Based Compensation	'
	6. Stock-Based Compensation
	Stock Options and Grants
	There were no stock options granted during the six months ended June 30, 2014 and 2013. The Company recognized no stock-based compensation expense related to stock options for the six months ended June 30, 2014 and 2013, as all stock options previously granted were fully vested. As of June 30, 2014, there were no unrecognized compensation costs related to unvested stock options.
	On April 22, 2014, the Company authorized vested stock grants to certain directors totaling 19,336 common shares. The total value of the grant, based on the fair value of common stock on the grant date, was $491 and is included in General and Administrative Expenses within the Consolidated Statement of Income.  On April 24, 2013, the Company authorized vested stock grants to certain directors totaling 21,949 common shares. The total value of the grant, based on the fair value of common stock on the grant date, was $465 and is included in General and Administrative Expenses within the Consolidated Statement of Income.
	Restricted Stock Units
	During the six months ended June 30, 2014, the Company authorized a one-time grant of 7,518 restricted stock units to an executive that vest in March 2019.  During the six months ended June 30, 2014 and 2013, 1,416 restricted stock units and 27,000 restricted stock units vested, respectively. During the six months ended June 30, 2014, 4,124 restricted stock units were forfeited under the amended and restated Long-Term Incentive Plan and became available for reissuance. No restricted stock units were forfeited in the six months ended June 30, 2013.
	The Company recognized $721 and $1,017 of stock-based compensation expense related to the restricted stock units for the three months ended June 30, 2014 and 2013, respectively, which is included in General and Administrative Expenses within the Consolidated Statement of Income.  The Company recognized $1,450 and $2,059 of stock-based compensation expenses related to restricted stock units for the six months ended June 30, 2014 and 2013, respectively, which is included in General and Administrative expenses within the Consolidated Statements of Income.  As of June 30, 2014, there was $5,845 of unrecognized stock-based compensation costs, net of estimated forfeitures, related to the restricted stock units that are expected to be recognized over a weighted average remaining period of approximately 3.8 years.

Net_Income_Loss_Per_Common_Sha

Net Income (Loss) Per Common Share	6 Months Ended
	Jun. 30, 2014
Net Income (Loss) Per Common Share	'
Net Income (Loss) Per Common Share	'
	7. Net Income (Loss) Per Common Share
	Basic net income per share is computed by dividing net income by the weighted daily average number of shares of common stock outstanding during the period. Diluted net income per share is based upon the weighted daily average number of shares of common stock outstanding for the period plus dilutive potential common shares, including stock options and restricted stock units using the treasury-stock method. A reconciliation of the weighted average basic common shares outstanding to the weighted average diluted common shares outstanding is as follows (unaudited):
		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013
	Weighted average common basic shares outstanding	21,991,965		21,889,777		21,984,912		21,880,274
	Effect of dilutive stock options and restricted stock units	406,921		331,325		390,465		315,679
	Weighted average common diluted shares outstanding	22,398,886		22,221,102		22,375,377		22,195,953
	Net income (loss) per share:
	Basic	$	0.24	$	0.16	$	0.44	$	0.15
	Diluted	$	0.24	$	0.15	$	0.43	$	0.14
	There are no additional securities that could dilute basic earnings per share in the future that were not included in the computation of diluted earnings per share, other than those disclosed.

Bradley_Agreement

Bradley Agreement	6 Months Ended
	Jun. 30, 2014
Bradley Agreement	'
Bradley Agreement	'
	8. Bradley Agreement
	The Company entered into a 25-year agreement with the State of Connecticut (“State”) that expires on April 6, 2025, under which it operates the surface parking and 3,500 garage parking spaces at Bradley International Airport (“Bradley”) located in the Hartford, Connecticut metropolitan area.
	The parking garage was financed through the issuance of State of Connecticut special facility revenue bonds and provides that the Company deposits, with the trustee for the bondholders, all gross revenues collected from operations of the surface and garage parking. From these gross revenues, the trustee pays debt service on the special facility revenue bonds outstanding, operating and capital maintenance expense of the surface and garage parking facilities, and specific annual guaranteed minimum payments to the state. Principal and interest on the Bradley special facility revenue bonds increase from approximately $3,600 in contract year 2002 to approximately $4,500 in contract year 2025. Annual guaranteed minimum payments to the State increase from approximately $8,300 in contract year 2002 to approximately $13,200 in contract year 2024. The annual minimum guaranteed payment to the State by the trustee for the twelve months ended December 31, 2014 and 2013 is $10,815 and was $10,593, respectively. All of the cash flow from the parking facilities are pledged to the security of the special facility revenue bonds and are collected and deposited with the bond trustee. Each month the bond trustee makes certain required monthly distributions, which are characterized as “Guaranteed Payments.”  To the extent the monthly gross receipts generated by the parking facilities are not sufficient for the trustee to make the required Guaranteed Payments, the Company is obligated to deliver the deficiency amount to the trustee, with such deficiency payments representing interest bearing advances to the trustee. The Company does not directly guarantee the payment of any principal or interest on any debt obligations of the State of Connecticut or the trustee.
	The following is the list of Guaranteed Payments:
	·  Garage and surface operating expenses,
	·  Principal and interest on the special facility revenue bonds,
	·  Trustee expenses,
	·  Major maintenance and capital improvement deposits; and
	·  State minimum guarantee.
	To the extent sufficient funds are available, the trustee is then directed to reimburse the Company for deficiency payments up to the amount of the calculated surplus, with the Company having the right to be repaid the principal amount of any and all deficiency payments, together with actual interest and premium, not to exceed 10% of the initial deficiency payment. The Company calculates and records interest and premium income along with deficiency principal repayments as a reduction of cost of parking services in the period the associated deficiency repayment is received from the trustee. The Company believes these advances to be fully recoverable as the Bradley Agreement places no time restriction on the Company’s right to reimbursement. The reimbursement of principal, interest and premium will be recognized when received.
	The total deficiency payments to the State of Connecticut, net of reimbursements, as of June 30, 2014 is are as follows:
		2014
		(Unaudited)
	Balance at January 1, 2014	$	14,649
	Deficiency payments made	25
	Deficiency repayment received	(1,075		)
	Balance at June 30, 2014	$	13,599
	During the three months ended June 30, 2014 and 2013, the Company received deficiency repayments (net of payments made) of $957 and $760, respectively, and received and recorded premium income of $104 and $60, respectively, with the net of these amounts recorded as reduction in Cost of Parking Services within the Consolidated Statement of Income. During the six months ended June 30, 2014 and 2013, the Company received deficiency repayments (net of payments made) of $1,050 and $357, respectively, and received and recorded premium of $117 and $60, respectively, with the net of these amounts recorded as reduction in Cost of Parking Services within the Consolidated Statement of Income.  The Company accrues for deficiency payments when the potential for future deficiency payments are both probable and estimable.  There were no amounts of estimated deficiency payments accrued as of June 30, 2014, as the Company concluded that the potential for future deficiency payments did not meet the criteria of both probable and estimable. The Company accrued $100 of estimated deficiency payments as of December 31, 2013.
	In addition to the recovery of certain general and administrative expenses incurred, the Bradley Agreement provides for an annual management fee payment, which is based on operating profit tiers. The annual management fee is further apportioned 60% to the Company and 40% to an unaffiliated entity and the annual management fee will be paid to the extent funds are available for the trustee to make a distribution, and are paid after Guaranteed Payments (as defined in the Bradley Agreement) are paid, and after the repayment of all deficiency payments, including interest and premium. Cumulative management fees of approximately $14,233 and $13,733 have not been recognized as of June 30, 2014 and December 31, 2013, respectively, and no management fees were recognized as revenue for the six months ended June 30, 2014 and 2013.

Borrowing_Arrangements

Borrowing Arrangements	6 Months Ended
	Jun. 30, 2014
Borrowing Arrangements	'
Borrowing Arrangements	'
	9. Borrowing Arrangements
	Long-term borrowings, in order of preference, consist of:
			Amount Outstanding
		Maturity Date	June 30,		December 31,
			2014		2013
			(Unaudited)
	Obligations under Senior Credit Facility, net of original discount on borrowings	October 2, 2017	$	274,986	$	286,672
	Other debt obligations	Various	2,206		1,994
	Total debt obligations		277,192		288,666
	Less: Current portion under Senior Credit Facility and other debt obligations		28,551		24,632
	Total long-term borrowings		$	248,641	$	264,034
	Senior Credit Facility
	On October 2, 2012, the Company entered into a Credit Agreement with Bank of America, as administrative agent, Wells Fargo Bank, N.A. and JPMorgan Chase Bank, as co-syndication agents, U.S. Bank National Association, First Hawaiian Bank and General Electric Capital Corporation, as co-documentation agents, Merrill Lynch, Pierce, Fenner & Smith Inc., Wells Fargo Securities, LLC and J.P. Morgan Securities LLC, as joint lead arrangers and joint book managers, and the lenders party thereto (the “Lenders”).
	Pursuant to the terms, and subject to the conditions, of the Credit Agreement, the Lenders have made available to the Company a new secured Senior Credit Facility (the “Senior Credit Facility”) that permits aggregate borrowings of $450,000 consisting of (i) a revolving credit facility of up to $200,000 at any time outstanding, which includes a letter of credit facility that is limited to $100,000 at any time outstanding, and (ii) a term loan facility of $250,000. The Senior Credit Facility matures on October 2, 2017.
	The Company may be required to make mandatory repayments of principal within 90 days of each fiscal year-end provided that certain excess cash is available, as defined within the Credit Agreement.  In the event the Company is required to make mandatory repayments of principal pursuant to the Credit Agreement, the aggregate borrowings available under the Senior Credit Facility are reduced by the amount of mandatory principal repayments made by the Company.  In March 2014, the Company made a mandatory principal repayment of $7,940, as provided under the Credit Agreement.  There were no mandatory repayments of principal required under the Credit Agreement in 2013.
	Events of default under the Credit Agreement include failure to pay principal or interest when due, failure to comply with the financial and operational covenants, the occurrence of any cross default event, non-compliance with other loan documents, the occurrence of a change of control event, and bankruptcy and other insolvency events. If an event of default occurs and is continuing, the Lenders holding a majority of the commitments and outstanding term loan under the Credit Agreement have the right, among others, to (i) terminate the commitments under the Credit Agreement, (ii) accelerate and require the Company to repay all the outstanding amounts owed under the Credit Agreement and (iii) require the Company to cash collateralize any outstanding letters of credit.
	Under the terms of the Credit Agreement, as of June 30, 2014, the Company is required to maintain a maximum consolidated total debt to EBITDA ratio of not greater than 4.0:1.0.  There are certain future step downs as described in the Credit Agreement; decreasing to 3.75:1.0 as of the end of each fiscal-quarter ending after July 1, 2014 through and including the quarter ending June 30, 2015, 3.5:1.0 as of the end of each fiscal quarter ending after July 1, 2015 through and including June 30, 2016 and 3.25:1.0 as of the end of each fiscal quarter ending after July 1, 2016.   In addition, as of June 30, 2014, the Company is required to maintain a minimum consolidated fixed charge coverage ratio of not less than 1.25:1.0 and 1.35:1.0 as of the end of each fiscal quarter ending after July 1, 2014.
	The Company was in compliance with all covenants as of June 30, 2014.
	As of June 30, 2014, the Company had $68,638 of borrowing availability under the Credit Agreement, of which the Company could have borrowed $43,419 on June 30, 2014 and remained in compliance with the above described covenants as of such date.  The additional borrowing availability under the Credit Agreement is limited only as of the Company’s fiscal quarter-end by the covenant restrictions described above.   At June 30, 2014, the Company had $56,212 of letters of credit outstanding under the Senior Credit Facility, with aggregate borrowings against the Senior Credit Facility of $277,835 (excluding debt discount of $2,849).
	Interest Rate Swap Transactions
	On October 25, 2012, the Company entered into Interest Rate Swap transactions (collectively, the “Interest Rate Swaps”) with each of JPMorgan Chase Bank, N.A., Bank of America, N.A. and PNC Bank, N.A. in an initial aggregate Notional Amount of $150.0 million (the “Notional Amount”). The Interest Rate Swaps have an effective date of October 31, 2012 and a termination date of September 30, 2017. The Interest Rate Swaps effectively fix the interest rate on an amount of variable interest rate borrowings under the Credit Agreement, originally equal to the Notional Amount at 0.7525% per annum plus the applicable margin rate for LIBOR loans under the Credit Agreement, determined based upon the Company’s consolidated total debt to EBITDA ratio. The Notional Amount is subject to scheduled quarterly amortization that coincides with quarterly prepayments of principal under the Credit Agreement. These Interest Rate Swaps are classified as cash flow hedges, and the Company assesses the effectiveness of the hedge on a monthly basis. The ineffective portion of the cash flow hedge is recognized in earnings as an increase of interest expense. As of June 30, 2014, no ineffectiveness of the hedge has been recognized. See Note 12. Fair Value Measurement for the fair value of the interest rate swap as of June 30, 2014 and December 31, 2013.
	The Company does not enter into derivative instruments for any purpose other than for cash flow hedging purposes.

Comprehensive_Income

Comprehensive Income	6 Months Ended
	Jun. 30, 2014
Comprehensive Income	'
Comprehensive Income	'
	10. Comprehensive Income
	Comprehensive income consists of the following components, net of tax (unaudited):
		For the three months ended						For the six months ended
		June 30, 2014			June 30, 2013			June 30, 2014			June 30, 2013
	Net income	$	6,197		$	4,224		$	10,987		$	4,533
	Effective portion of cash flow hedge	(264		)	1,007			(276		)	1,161
	Effect of foreign currency translation	55			(137		)	83			(272		)
	Comprehensive income	5,988			5,094			10,794			5,422
	Less: comprehensive income attributable to noncontrolling interest	890			780			1,377			1,349
	Comprehensive income attributable to SP Plus Corporation	$	5,098		$	4,314		$	9,417		$	4,073
	Accumulated other comprehensive income is comprised of unrealized gains (losses) on cash flow hedges and foreign currency translation adjustments. The components of changes in accumulated comprehensive income (loss), net of tax, for the six months ended June 30, 2014 were as follows (unaudited):
		Foreign Currency			Effective Portion of			Total
		Translation			Unrealized Gain (Loss)			Accumulated
		Adjustments			on Derivative			Other
								Comprehensive
								Income (Loss)
	Balance at December 31, 2013	$	(368	)	$	486		$	118
	Change in other comprehensive income (loss)	83			(276		)	(193		)
	Balance at June 30, 2014	$	(285	)	$	210		$	(75	)

Income_Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2014
Income Taxes	'
Income Taxes	'
	11. Income Taxes
	For the three months ended June 30, 2014, the Company recognized income tax expense of $4,254 on pre-tax earnings of $10,451 compared to $2,065 income tax expense on pre-tax earnings of $6,289 for the three months ended June 30, 2013. For the six months ended June 30, 2014, the Company recognized an income tax benefit of $3,184 on pre-tax earnings of $7,803 compared to $1,911 income tax expense on pre-tax earnings of $6,444 for the six months ended June 30, 2013.  The effective tax rate for the six months ended June 30, 2014 was a benefit of 40.7%, primarily as a result of recognizing a $6,359 discrete benefit for the reversal of a valuation allowance for a deferred tax asset established for historical net operating losses attributable to the State of New York. The valuation allowance was reversed in the first quarter of 2014 due to the New York tax law changes effective March 31, 2014, which resulted in the Company determining that the future benefit of net operating loss carryforwards was more likely than not to be realized.
	As of June 30, 2014, the Company has not identified any uncertain tax positions that would have a material impact on the Company’s financial position. The Company recognizes potential interest and penalties related to uncertain tax positions, if any, in income tax expense.
	The tax years that remain subject to examination for the Company’s major tax jurisdictions at June 30, 2014 are shown below:
	2009 — 2013	United States — federal income tax
	2007 — 2013	United States — state and local income tax
	2011 — 2013	Canada

Fair_Value_Measurement

Fair Value Measurement	6 Months Ended
	Jun. 30, 2014
Fair Value Measurement	'
Fair Value Measurement	'
	12. Fair Value Measurement
	Fair value measurements-recurring basis
	In determining fair value, the Company uses various valuation approaches within the fair value measurement framework. Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability.
	Applicable accounting literature establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The fair value hierarchy is based on observable or unobservable inputs to valuation techniques that are used to measure fair value.
	Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources, while unobservable inputs reflect a reporting entity’s pricing based upon its own market assumptions. Applicable accounting literature defines levels within the hierarchy based on the reliability of inputs as follows:
	· Level 1: Inputs are quoted prices in active markets for identical assets or liabilities.
	· Level 2: Inputs are quoted prices for similar assets or liabilities in an active market, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs other than quoted prices that are observable and market-corroborated inputs, which are derived principally from or corroborated by observable market data.
	· Level 3: Inputs that are derived from valuation techniques in which one or more significant inputs or value drivers are unobservable.
	The following table sets forth the Company’s financial assets and liabilities measured at fair value on a recurring basis and the basis of measurement at June 30, 2014 and December 31, 2013:
		Fair Value Measurement at								Fair Value Measurement at
		June 30, 2014 (unaudited)								December 31, 2013
		Level 1		Level 2			Level 3			Level 1		Level 2		Level 3
	Assets:
	Prepaid expenses and other
	Interest rate swap	—		$	357		—			—		$	824	—
	Liabilities:
	Accrued expenses
	Contingent acquisition consideration	—		—			$	1,866		—		—		$	1,374
	Other long term liabilities
	Contingent acquisition consideration	—		—			$	187		—		—		$	163
	The Company seeks to minimize risks from interest rate fluctuations through the use of interest rate swap contracts and hedge only exposures in the ordinary course of business. Interest rate swaps are used to manage interest rate risk associated with our floating rate debt. The Company accounts for its derivative instruments at fair value, provided it meets certain documentary and analytical requirements to qualify for hedge accounting treatment. Hedge accounting creates the potential for a Consolidated Statement of Operations match between the changes in fair values of derivatives and the changes in cost of the associated underlying transactions, in this case interest expense. Derivatives held by the Company are designated as hedges of specific exposures at inception, with an expectation that changes in the fair value will essentially offset the change in the underlying exposure. Discontinuance of hedge accounting is required whenever it is subsequently determined that an underlying transaction is not going to occur, with any gains or losses recognized in the Consolidated Statement of Operations at such time, and with any subsequent changes in fair value recognized currently in earnings. Fair values of derivatives are determined based on quoted prices for similar contracts. The effective portion of the change in fair value of the interest rate swap is reported in accumulated other comprehensive income, a component of stockholders’ equity, and is being recognized as an adjustment to interest expense or other (expense) income, respectively, over the same period the related expenses are recognized in earnings. Ineffectiveness would occur when changes in the market value of the hedged transactions are not completely offset by changes in the market value of the derivative and those related gains and losses on derivatives representing hedge ineffectiveness or hedge components excluded from the assessment of effectiveness are recognized currently in earnings when incurred. No ineffectiveness was recognized during the six months ended June 30, 2014 and 2013.
	The significant inputs used to derive the fair value of the contingent acquisition consideration include financial forecasts of future operating results, the probability of reaching the forecast and the associated discount rate. The weighted average probability of the contingent acquisition consideration ranges from 10% to 50%, with a weighted average discount rate of 12%.
	The following table provides a reconciliation of the beginning and ending balances for the contingent consideration liability measured at fair value using significant unobservable inputs (Level 3) (unaudited):
		Due to Seller
	Balance at December 31, 2013	$	(1,537	)
	Payment of contingent consideration	141
	Change in fair value	(657		)
	Balance at June 30, 2014	$	(2,053	)
	Obligations related to contingent consideration for certain acquisitions were finalized in June 2014 in the amount of $1,620, for which we expect pay in the third quarter of 2014.
	For the three months ended June 30, 2014, the Company recognized an expense of $491 in General and Administrative Expenses within the Consolidated Statement of Income due to the change in fair value measurements using a Level 3 valuation technique. The Company recognized no benefit or expense in the three months ended June 30, 2013. For the six months ended June 30, 2014 and 2013, the Company recognized an expense of $657 and a benefit of $308, respectively, and recognized the related expense and benefit in General and Administrative Expenses within the Consolidated Statement of Income due to the change in fair value measurements using a Level 3 valuation technique. These adjustments were the result of using revised forecasts of operating results, updates to the probability of achieving the revised forecasts and updated fair value measurements that revised the Company’s contingent consideration obligations related to the purchase of these businesses.
	Nonrecurring Fair Value Measurements
	Certain assets are measured at fair value on a nonrecurring basis; that is, the assets are measured at fair value on an ongoing basis but are subject to fair value adjustments only in certain circumstances (for example, when there is evidence of impairment). Non-financial assets such as goodwill, intangible assets, and leasehold improvements, equipment land and construction in progress are subsequently measured at fair value when there is an indicator of impairment and recorded at fair value only when an impairment is recognized. The Company assesses the impairment of intangible assets annually or whenever events or changes in circumstances indicate that the carrying amount of an intangible asset may not be recoverable. The fair value of its goodwill and intangible assets is not estimated if there is no change in events or circumstances that indicate the carrying amount of an intangible asset may not be recoverable. There were no impairment charges for the six months ended June 30, 2014 and 2013.
	Financial instruments not measured at fair value
	The following table presents the carrying amounts and estimated fair values of financial instruments not measured at fair value in the Consolidated Balance Sheet at June 30, 2014 (unaudited) and December 31, 2013:
		June 30, 2014						December 31, 2013
		Carrying			Fair Value			Carrying			Fair Value
		Amount						Amount
	Cash and cash equivalents	$	23,551		$	23,551		$	23,158		$	23,158
	Debt obligations—
	Senior Credit Facility, net of original discount on borrowings	(274,986		)	(274,986		)	(286,672		)	(286,672		)
	Other debt obligations	$	(2,206	)	$	(2,206	)	$	(1,994	)	$	(1,994	)
	The carrying value of cash and cash equivalents approximates their fair value due to the short-term nature of these financial instruments and has been classified as a Level 1 measurement. The fair value of the Senior Credit Facility and other obligations was estimated to not be materially different from the carrying amount, as these instruments bear interest at variable market rates and are generally measured using a discounted cash flow analysis based on current market interest rates for similar types of financial instruments and have been classified as a Level 2 measurement.
	Book overdrafts of $31,328 and $29,310 are included within Accounts Payable in the Consolidated Balance Sheet as of June 30, 2014 and December 31, 2013, respectively.

Business_Unit_Segment_Informat

Business Unit Segment Information	6 Months Ended
	Jun. 30, 2014
Business Unit Segment Information	'
Business Unit Segment Information	'
	13. Business Unit Segment Information
	Segment information is presented in accordance with a “management approach,” which designates the internal reporting used by the Chief Operating Decision Maker (“CODM”) for making decisions and assessing performance as the source of the Company’s reportable segments. The Company’s segments are organized in a manner consistent with which separate financial information is available and evaluated regularly by the Company’s CODM in deciding how to allocate resources and in assessing performance.
	An operating segment is defined as a component of an enterprise that engages in business activities from which it may earn revenue and incur expenses, and about which separate financial information is regularly evaluated by the Company’s CODM. The CODM is the Company’s chief executive officer.
	Each of the operating segments is directly responsible for revenue and expenses related to their operations including direct regional administrative costs. Finance, information technology, human resources, and legal are shared functions that are not allocated back to the four operating segments. The CODM assesses the performance of each operating segment using information about its revenue and operating income (loss) before interest, taxes, and depreciation and amortization, but does not evaluate segments using discrete asset information. There are no inter-segment transactions and the Company does not allocate interest and other income, interest expense, depreciation and amortization or taxes to operating segments. The accounting policies for segment reporting are the same as for the Company as a whole.
	On November 1, 2013, the Company changed its internal reporting segment information reported to its CODM. The Company now reports Ontario, Manitoba and Quebec in Region One and Missouri, Nebraska, North Carolina and South Carolina in Region Five. All prior periods presented have been restated to reflect the new internal reporting to the CODM.
	The business is managed based on regions administered by executive vice presidents. The following is a summary of revenues (excluding reimbursed management contract revenue) and gross profit by regions for the three and six months ended June 30, 2014 and 2013 (unaudited):
		For the three months ended										For the six months ended
		June 30,			Gross		June 30,			Gross		June 30,			Gross		June 30,			Gross
		2014			Margin%		2013			Margin%		2014			Margin%		2013			Margin%
	Revenues(a):
	Region One
	Lease contracts	$	77,022				$	76,978				$	147,925				$	150,718
	Management contracts (b)	28,260					27,460					49,686					58,114
	Total Region One	105,282					104,438					197,611					208,832
	Region Two
	Lease contracts	1,100					1,031					2,660					2,358
	Management contracts	7,436					5,629					20,117					16,346
	Total Region Two	8,536					6,660					22,777					18,704
	Region Three
	Lease contracts	12,041					11,719					23,920					23,138
	Management contracts	14,773					15,743					28,834					33,463
	Total Region Three	26,814					27,462					52,754					56,601
	Region Four
	Lease contracts	11,233					11,207					22,583					22,473
	Management contracts	22,129					24,836					52,601					47,966
	Total Region Four	33,362					36,043					75,184					70,439
	Region Five
	Lease contracts	23,639					22,396					44,828					45,823
	Management contracts	10,328					9,426					19,715					20,400
	Total Region Five	33,967					31,822					64,543					66,223
	Other
	Lease contracts	(77		)			(99		)			(323		)			(193		)
	Management contracts	2,005					5,565					3,933					2,465
	Total Other	1,928					5,466					3,610					2,272
	Reimbursed management contract revenue	164,539					158,402					333,717					317,879
	Total revenues	209,889					211,891					416,479					423,071
	Gross Profit
	Region One
	Lease contracts	6,241			8	%	5,487			7	%	4,657			3	%	8,343			6	%
	Management contracts	11,070			39	%	11,504			42	%	22,993			46	%	26,035			45	%
	Total Region One	17,311					16,991					27,650					34,378
	Region Two
	Lease contracts	24			2	%	63			6	%	324			12	%	329			14	%
	Management contracts	2,522			34	%	1,881			33	%	6,429			32	%	4,572			28	%
	Total Region Two	2,546					1,944					6,753					4,901
	Region Three
	Lease contracts	1,521			13	%	1,218			10	%	2,991			13	%	1,899			8	%
	Management contracts	5,396			37	%	6,481			41	%	10,674			37	%	13,525			40	%
	Total Region Three	6,917					7,699					13,665					15,424
	Region Four
	Lease contracts	959			9	%	1,098			10	%	1,546			7	%	1,790			8	%
	Management contracts	7,616			34	%	7,731			31	%	13,707			26	%	11,675			24	%
	Total Region Four	8,575					8,829					15,253					13,465
	Region Five
	Lease contracts	4,817			20	%	4,173			19	%	8,156			18	%	8,663			19	%
	Management contracts	5,091			49	%	3,313			35	%	9,150			46	%	8,672			43	%
	Total Region Five	9,908					7,486					17,306					17,335
	Other
	Lease contracts	(583		)	757	%	(821		)	829	%	(144		)	45	%	(839		)	435	%
	Management contracts	3,220			161	%	3,916			70	%	2,703			69	%	1,705			69	%
	Total Other	2,637					3,095					2,559					866
	Total gross profit	47,894					46,044					83,186					86,369
	General and administrative expenses	24,996					26,868					51,062					54,816
General and administrative expense percentage of gross profit	52		%			58		%			61		%			63		%
Depreciation and amortization	7,730					8,252					14,893					15,745
	For the three months ended										For the six months ended
	June 30,			Gross		June 30,			Gross		June 30,			Gross		June 30,			Gross
	2014			Margin%		2013			Margin%		2014			Margin%		2013			Margin%
Operating income	15,168					10,924					17,231					15,808
Other expenses (income):
Interest expense	4,811					4,763					9,620					9,603
Interest income	(94		)			(128		)			(192		)			(239		)
	4,717					4,635					9,428					9,364
Income before income taxes	10,451					6,289					7,803					6,444
Income tax (benefit)	4,254					2,065					(3,184		)			1,911
Net income	6,197					4,224					10,987					4,533
Less: Net income attributable to noncontrolling interest	890					780					1,377					1,349
Net income attributable to SP Plus Corporation	$	5,307				$	3,444				$	9,610				$	3,184
(a)                  Excludes reimbursed management contract revenue.
(b)                 The six months ended June 30, 2013 included a net gain of $2,700 related to the sale of rights associated with a certain contract.
Region One encompasses operations in Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Virginia, West Virginia, Wisconsin and the Canadian Provinces of Manitoba, Ontario, and Quebec.
Region Two encompasses event planning and transportation, and the Company’s technology-based parking and traffic management systems.
Region Three encompasses operations in Arizona, California, Colorado, Hawaii, Oregon, Utah, Washington and the Canadian Province of Alberta.
Region Four encompasses all major airport and transportation operations nationwide.
Region Five encompasses Alabama, Florida, Georgia, Louisiana, Mississippi, Missouri, Nebraska, New Mexico, North Carolina, Oklahoma, Puerto Rico, South Carolina, Tennessee, and Texas.
Other consists of ancillary revenue that is not specifically identifiable to a region and insurance reserve adjustments related to prior years.

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2014
Basis of Presentation	'
Adopted Accounting Pronouncements	'
	Adopted Accounting Pronouncements
	In December 2011, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2011-11, Balance Sheet (Topic 210), Disclosures about Offsetting Assets and Liabilities. This update requires additional disclosures about offsetting and related arrangements on assets and liabilities to enable users of financial statements to understand the effect of such arrangements on an entity’s financial position as reported. This amendment is effective for fiscal 2014 and retrospective application is required.  The adoption of this guidance on January 1, 2014 did not have an impact to the Company’s financial position, results of operations or cash flows or financial statement disclosures.
	In July 2013, the FASB issued ASU No. 2013-11, Income Taxes (Topic 740), Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists to eliminate diversity in practice. Under this ASU, an unrecognized tax benefit, or a portion of an unrecognized tax benefit that exists at the reporting date, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if certain criteria are met. This amendment is effective for fiscal years and interim periods within those years beginning after December 15, 2013.  The adoption of this guidance on January 1, 2014 did not have an impact to the Company’s financial position, results of operations or cash flows or financial statement disclosures.

Intangible_Assets_net_Tables

Intangible Assets, net (Tables)	6 Months Ended
	Jun. 30, 2014
Intangible Assets, net	'
Summary of intangible assets, net	'
		June 30, 2014			December 31, 2013
		(Unaudited)
	Covenant not to compete	$	933		$	933
	Trade names and trademarks	9,820			9,820
	Proprietary know how	34,650			34,650
	Management contract rights	81,000			81,000
	Accumulated amortization	(27,778		)	(20,181		)
	Intangible assets, net	$	98,625		$	106,222

Acquisition_Tables

Acquisition (Tables)	6 Months Ended
	Jun. 30, 2014
Acquisition	'
Schedule of present value of cash consideration	'
	Cash consideration payable in three years from the acquisition date, pursuant to the Merger Agreement and prior to Central Net Debt Working Capital and indemnification of certain defined adverse consequences, net				$	27,000
	Net Debt Working Capital at September 30, 2012 as defined in the Merger Agreement	$	(299,979	)
	Threshold of Net Debt Working Capital, pursuant to the Merger Agreement	$	285,000
	Excess over the threshold of Net Debt Working Capital				(14,979		)
	Indemnification of certain defined adverse consequences, net				(9,432		)
	Settled cash consideration				$	2,589
	Present value of cash consideration liability as of June 30, 2014				$	2,151

Net_Income_Loss_Per_Common_Sha1

Net Income (Loss) Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2014
Net Income (Loss) Per Common Share	'
Schedule of reconciliation of the weighted average basic common shares outstanding to weighted average diluted common shares outstanding	'
		Three Months Ended				Six Months Ended
		June 30,				June 30,
		2014		2013		2014		2013
	Weighted average common basic shares outstanding	21,991,965		21,889,777		21,984,912		21,880,274
	Effect of dilutive stock options and restricted stock units	406,921		331,325		390,465		315,679
	Weighted average common diluted shares outstanding	22,398,886		22,221,102		22,375,377		22,195,953
	Net income (loss) per share:
	Basic	$	0.24	$	0.16	$	0.44	$	0.15
	Diluted	$	0.24	$	0.15	$	0.43	$	0.14

Bradley_Agreement_Tables

Bradley Agreement (Tables)	6 Months Ended
	Jun. 30, 2014
Bradley Agreement	'
Schedule of deficiency payments made, net of reimbursements	'
		2014
		(Unaudited)
	Balance at January 1, 2014	$	14,649
	Deficiency payments made	25
	Deficiency repayment received	(1,075		)
	Balance at June 30, 2014	$	13,599

Borrowing_Arrangements_Tables

Borrowing Arrangements (Tables)	6 Months Ended
	Jun. 30, 2014
Borrowing Arrangements	'
Schedule of long-term borrowings	'
			Amount Outstanding
		Maturity Date	June 30,		December 31,
			2014		2013
			(Unaudited)
	Obligations under Senior Credit Facility, net of original discount on borrowings	October 2, 2017	$	274,986	$	286,672
	Other debt obligations	Various	2,206		1,994
	Total debt obligations		277,192		288,666
	Less: Current portion under Senior Credit Facility and other debt obligations		28,551		24,632
	Total long-term borrowings		$	248,641	$	264,034

Comprehensive_Income_Tables

Comprehensive Income (Tables)	6 Months Ended
	Jun. 30, 2014
Comprehensive Income	'
Schedule of components of comprehensive income, net of tax	'
		For the three months ended						For the six months ended
		June 30, 2014			June 30, 2013			June 30, 2014			June 30, 2013
	Net income	$	6,197		$	4,224		$	10,987		$	4,533
	Effective portion of cash flow hedge	(264		)	1,007			(276		)	1,161
	Effect of foreign currency translation	55			(137		)	83			(272		)
	Comprehensive income	5,988			5,094			10,794			5,422
	Less: comprehensive income attributable to noncontrolling interest	890			780			1,377			1,349
	Comprehensive income attributable to SP Plus Corporation	$	5,098		$	4,314		$	9,417		$	4,073
Components of accumulated other comprehensive income (loss), net of tax	'
		Foreign Currency			Effective Portion of			Total
		Translation			Unrealized Gain (Loss)			Accumulated
		Adjustments			on Derivative			Other
								Comprehensive
								Income (Loss)
	Balance at December 31, 2013	$	(368	)	$	486		$	118
	Change in other comprehensive income (loss)	83			(276		)	(193		)
	Balance at June 30, 2014	$	(285	)	$	210		$	(75	)

Income_Taxes_Tables

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2014
Income Taxes	'
Schedule of tax years that remain subject to examination for the Company's major tax jurisdictions	'
	2009 — 2013	United States — federal income tax
	2007 — 2013	United States — state and local income tax
	2011 — 2013	Canada

Fair_Value_Measurement_Tables

Fair Value Measurement (Tables)	6 Months Ended
	Jun. 30, 2014
Fair Value Measurement	'
Schedule of financial assets and liabilities measured at fair value on a recurring basis and basis of measurement	'
		Fair Value Measurement at								Fair Value Measurement at
		June 30, 2014 (unaudited)								December 31, 2013
		Level 1		Level 2			Level 3			Level 1		Level 2		Level 3
	Assets:
	Prepaid expenses and other
	Interest rate swap	—		$	357		—			—		$	824	—
	Liabilities:
	Accrued expenses
	Contingent acquisition consideration	—		—			$	1,866		—		—		$	1,374
	Other long term liabilities
	Contingent acquisition consideration	—		—			$	187		—		—		$	163
Schedule of reconciliation of the beginning and ending balances for liabilities measured at fair value using significant unobservable inputs (level 3)	'
		Due to Seller
	Balance at December 31, 2013	$	(1,537	)
	Payment of contingent consideration	141
	Change in fair value	(657		)
	Balance at June 30, 2014	$	(2,053	)
Schedule of carrying and estimated fair values of the Company's financial instruments	'
		June 30, 2014						December 31, 2013
		Carrying			Fair Value			Carrying			Fair Value
		Amount						Amount
	Cash and cash equivalents	$	23,551		$	23,551		$	23,158		$	23,158
	Debt obligations—
	Senior Credit Facility, net of original discount on borrowings	(274,986		)	(274,986		)	(286,672		)	(286,672		)
	Other debt obligations	$	(2,206	)	$	(2,206	)	$	(1,994	)	$	(1,994	)

Business_Unit_Segment_Informat1

Business Unit Segment Information (Tables)	6 Months Ended
	Jun. 30, 2014
Business Unit Segment Information	'
Summary of revenues (excluding reimbursed management contract revenue) and gross profit by regions	'
		For the three months ended										For the six months ended
		June 30,			Gross		June 30,			Gross		June 30,			Gross		June 30,			Gross
		2014			Margin%		2013			Margin%		2014			Margin%		2013			Margin%
	Revenues(a):
	Region One
	Lease contracts	$	77,022				$	76,978				$	147,925				$	150,718
	Management contracts (b)	28,260					27,460					49,686					58,114
	Total Region One	105,282					104,438					197,611					208,832
	Region Two
	Lease contracts	1,100					1,031					2,660					2,358
	Management contracts	7,436					5,629					20,117					16,346
	Total Region Two	8,536					6,660					22,777					18,704
	Region Three
	Lease contracts	12,041					11,719					23,920					23,138
	Management contracts	14,773					15,743					28,834					33,463
	Total Region Three	26,814					27,462					52,754					56,601
	Region Four
	Lease contracts	11,233					11,207					22,583					22,473
	Management contracts	22,129					24,836					52,601					47,966
	Total Region Four	33,362					36,043					75,184					70,439
	Region Five
	Lease contracts	23,639					22,396					44,828					45,823
	Management contracts	10,328					9,426					19,715					20,400
	Total Region Five	33,967					31,822					64,543					66,223
	Other
	Lease contracts	(77		)			(99		)			(323		)			(193		)
	Management contracts	2,005					5,565					3,933					2,465
	Total Other	1,928					5,466					3,610					2,272
	Reimbursed management contract revenue	164,539					158,402					333,717					317,879
	Total revenues	209,889					211,891					416,479					423,071
	Gross Profit
	Region One
	Lease contracts	6,241			8	%	5,487			7	%	4,657			3	%	8,343			6	%
	Management contracts	11,070			39	%	11,504			42	%	22,993			46	%	26,035			45	%
	Total Region One	17,311					16,991					27,650					34,378
	Region Two
	Lease contracts	24			2	%	63			6	%	324			12	%	329			14	%
	Management contracts	2,522			34	%	1,881			33	%	6,429			32	%	4,572			28	%
	Total Region Two	2,546					1,944					6,753					4,901
	Region Three
	Lease contracts	1,521			13	%	1,218			10	%	2,991			13	%	1,899			8	%
	Management contracts	5,396			37	%	6,481			41	%	10,674			37	%	13,525			40	%
	Total Region Three	6,917					7,699					13,665					15,424
	Region Four
	Lease contracts	959			9	%	1,098			10	%	1,546			7	%	1,790			8	%
	Management contracts	7,616			34	%	7,731			31	%	13,707			26	%	11,675			24	%
	Total Region Four	8,575					8,829					15,253					13,465
	Region Five
	Lease contracts	4,817			20	%	4,173			19	%	8,156			18	%	8,663			19	%
	Management contracts	5,091			49	%	3,313			35	%	9,150			46	%	8,672			43	%
	Total Region Five	9,908					7,486					17,306					17,335
	Other
	Lease contracts	(583		)	757	%	(821		)	829	%	(144		)	45	%	(839		)	435	%
	Management contracts	3,220			161	%	3,916			70	%	2,703			69	%	1,705			69	%
	Total Other	2,637					3,095					2,559					866
	Total gross profit	47,894					46,044					83,186					86,369
	General and administrative expenses	24,996					26,868					51,062					54,816
	General and administrative expense percentage of gross profit	52		%			58		%			61		%			63		%
	Depreciation and amortization	7,730					8,252					14,893					15,745
		For the three months ended										For the six months ended
		June 30,			Gross		June 30,			Gross		June 30,			Gross		June 30,			Gross
		2014			Margin%		2013			Margin%		2014			Margin%		2013			Margin%
	Operating income	15,168					10,924					17,231					15,808
Other expenses (income):
Interest expense	4,811					4,763					9,620					9,603
Interest income	(94		)			(128		)			(192		)			(239		)
	4,717					4,635					9,428					9,364
Income before income taxes	10,451					6,289					7,803					6,444
Income tax (benefit)	4,254					2,065					(3,184		)			1,911
Net income	6,197					4,224					10,987					4,533
Less: Net income attributable to noncontrolling interest	890					780					1,377					1,349
Net income attributable to SP Plus Corporation	$	5,307				$	3,444				$	9,610				$	3,184
(a)                  Excludes reimbursed management contract revenue.
(b)                 The six months ended June 30, 2013 included a net gain of $2,700 related to the sale of rights associated with a certain contract.

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (Central Merger, USD $)	3 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2014
Commitments and contingencies	'	'
Structural or other improvement and repair costs incurred	$841	$942
Expected recovery through applicable indemnity of cost incurred expressed as percentage of total cost	80.00%	'
Minimum	'	'
Commitments and contingencies	'	'
Estimated total structural and other improvement and repair costs related to lease contracts acquired in the Central Merger	'	12,000
Maximum	'	'
Commitments and contingencies	'	'
Estimated total structural and other improvement and repair costs related to lease contracts acquired in the Central Merger	'	$23,000

Intangible_Assets_net_Details

Intangible Assets, net (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Intangible assets, net	'	'	'	'	'
Accumulated amortization	($27,778)	'	($27,778)	'	($20,181)
Intangible assets, net	98,625	'	98,625	'	106,222
Amortization expense	3,796	5,020	7,597	8,975	'
Covenant not to compete	'	'	'	'	'
Intangible assets, net	'	'	'	'	'
Intangible assets	933	'	933	'	933
Trade names and trademarks	'	'	'	'	'
Intangible assets, net	'	'	'	'	'
Intangible assets	9,820	'	9,820	'	9,820
Proprietary know how	'	'	'	'	'
Intangible assets, net	'	'	'	'	'
Intangible assets	34,650	'	34,650	'	34,650
Management contract rights	'	'	'	'	'
Intangible assets, net	'	'	'	'	'
Intangible assets	$81,000	'	$81,000	'	$81,000

Acquisition_Details

Acquisition (Details) (KCPC, USD $)	0 Months Ended	3 Months Ended			6 Months Ended
	Oct. 02, 2012	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2012	Jun. 30, 2014	Jun. 30, 2013
Acquisitions	'	'	'	'	'	'
Interest acquired (as a percent)	100.00%	'	'	'	'	'
Common stock issued (in shares)	6,161,332	'	'	'	'	'
Assumption of debt, net of cash acquired	$217,675,000	'	'	'	'	'
Contingent cash consideration	27,000,000	'	'	27,000,000	'	'
Period after which contingent cash consideration to be paid	'3 years	'	'	'	'	'
Price of share at which former stockholders of acquiree can elect to pay applicable amount (in dollars per share)	$23.64	'	'	'	'	'
Minimum cash consideration to cover capped indemnities	17,000	'	'	'	'	'
Settlement reducing cash consideration	'	'	'	'	'	'
Period in which reduction in cash consideration payable for the seller's indemnification made	'	'	'	'3 years	'	'
Cash consideration payable in three years from the acquisition date, pursuant to the Merger Agreement and prior to Central Net Debt Working Capital and indemnification of certain defined adverse consequences, net	27,000,000	'	'	27,000,000	'	'
Net Debt Working Capital as defined in the Merger Agreement	'	'	'	-299,979,000	'	'
Threshold of Net Debt Working Capital, pursuant to the Merger Agreement	'	'	'	285,000,000	'	'
Excess over the threshold of Net Debt Working Capital	'	'	'	-14,979,000	'	'
Indemnification of certain defined adverse consequences, net	'	'	'	-9,432,000	'	'
Settled cash consideration	'	'	'	2,589,000	'	'
Acquisition and integration related costs included in general and administrative expenses	'	537,000	3,093,000	'	2,042,000	7,317,000
Fair Value	'	'	'	'	'	'
Settlement reducing cash consideration	'	'	'	'	'	'
Present value of cash consideration liability to be issued	'	$2,151,000	'	'	$2,151,000	'

StockBased_Compensation_Detail

Stock-Based Compensation (Details) (USD $)	6 Months Ended		3 Months Ended		6 Months Ended			0 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Apr. 22, 2014	Apr. 24, 2013
	Stock Options	Stock Options	Restricted Stock Units	Restricted Stock Units	Restricted Stock Units	Restricted Stock Units	Restricted stock units granted in March 2014	Vested stock grants	Vested stock grants
								Long-term incentive plan	Long-term incentive plan
								Directors	Directors
Stock-Based Compensation	'	'	'	'	'	'	'	'	'
Granted (in shares)	0	0	'	'	'	'	'	'	'
Recognized stock-based compensation expense	$0	$0	$721	$1,017	$1,450	$2,059	'	'	'
Unrecognized compensation costs related to unvested stock options	0	'	'	'	'	'	'	'	'
Vested stock grants to directors (in shares)	'	'	'	'	'	'	'	19,336	21,949
Value of vested stock grants to directors	'	'	'	'	'	'	'	491	465
Units granted (in shares)	'	'	'	'	'	'	7,518	'	'
Vested (in shares)	'	'	'	'	1,416	27,000	'	'	'
Forfeited (in shares)	'	'	'	'	4,124	0	'	'	'
Unrecognized stock-based compensation costs	'	'	$5,845	'	$5,845	'	'	'	'
Weighted average remaining recognition period of unrecognized stock-based compensation costs	'	'	'	'	'3 years 9 months 18 days	'	'	'	'

Net_Income_Loss_Per_Common_Sha2

Net Income (Loss) Per Common Share (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Net Income (Loss) Per Common Share	'	'	'	'
Weighted average common basic shares outstanding	21,991,965	21,889,777	21,984,912	21,880,274
Effect of dilutive stock options and restricted stock units	406,921	331,325	390,465	315,679
Weighted average common diluted shares outstanding	22,398,886	22,221,102	22,375,377	22,195,953
Net income (loss) per share:	'	'	'	'
Basic (in dollars per share)	$0.24	$0.16	$0.44	$0.15
Diluted (in dollars per share)	$0.24	$0.15	$0.43	$0.14
Anti-dilutive securities excluded from computation of diluted earnings per share amount (in shares)	'	'	0	'

Bradley_Agreement_Details

Bradley Agreement (Details) (USD $)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Apr. 30, 2000	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2014	Dec. 31, 2013
				item
Deficiency payments	'	'	'	'	'	'	'
Deficiency payments:	'	'	'	'	'	'	'
Balance at the beginning of the year	'	'	'	$14,649	'	$14,649	'
Deficiency payments made	'	'	'	25	'	'	'
Deficiency payments received	'	'	'	-1,075	'	'	'
Balance at the end of the year	'	13,599	'	13,599	'	'	'
Bradley International Airport parking facilities operating agreement	'	'	'	'	'	'	'
Agreement	'	'	'	'	'	'	'
Agreement period with the State of Connecticut for operation of parking spaces	'25 years	'	'	'	'	'	'
Number of garage parking spaces at Bradley International Airport operated	'	'	'	3,500	'	'	'
Annual minimum guaranteed payment to the State by the trustee	'	'	'	'	'	10,815	10,593
Deficiency payments:	'	'	'	'	'	'	'
Maximum premium percentage on initial deficiency payment	'	'	'	10.00%	'	'	'
Net deficiency payments received (paid)	'	957	760	1,050	357	'	'
Premium income on deficiency payment received from trustee	'	104	60	117	60	'	'
Estimated accrued deficiency payments	'	0	'	0	'	'	100
Compensation	'	'	'	'	'	'	'
Management fee apportioned to the entity (as a percent)	'	'	'	60.00%	'	'	'
Management fee apportioned to an unaffiliated entity (as a percent)	'	'	'	40.00%	'	'	'
Unrecognized cumulative management fees	'	14,233	'	14,233	'	'	13,733
Management fees	'	'	'	0	0	'	'
Bradley International Airport parking facilities operating agreement | Low end of the range	'	'	'	'	'	'	'
Agreement	'	'	'	'	'	'	'
Annual minimum guaranteed payment to the State by the trustee	'	'	'	8,300	'	'	'
Bradley International Airport parking facilities operating agreement | High end of the range	'	'	'	'	'	'	'
Agreement	'	'	'	'	'	'	'
Annual minimum guaranteed payment to the State by the trustee	'	'	'	13,200	'	'	'
Bradley International Airport parking facilities operating agreement | State of Connecticut special facility revenue bonds | Low end of the range	'	'	'	'	'	'	'
Agreement	'	'	'	'	'	'	'
Annual principal and interest on revenue bonds	'	3,600	'	3,600	'	'	'
Bradley International Airport parking facilities operating agreement | State of Connecticut special facility revenue bonds | High end of the range	'	'	'	'	'	'	'
Agreement	'	'	'	'	'	'	'
Annual principal and interest on revenue bonds	'	$4,500	'	$4,500	'	'	'

Borrowing_Arrangements_Details

Borrowing Arrangements (Details) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Borrowing arrangements	'	'
Total debt obligations	$277,192	$288,666
Less: Current portion under Senior Credit Facility and other debt obligations	28,551	24,632
Long-term borrowings, excluding current portion	248,641	264,034
Obligations under Senior Credit Facility, net of original discount on borrowings	'	'
Borrowing arrangements	'	'
Total debt obligations	274,986	286,672
Senior Credit Facility	'	'
Maximum borrowing capacity	450,000	'
Period after end of each fiscal year mandatory repayment of principal required to be made	'90 days	'
Repayment of mandatory principal	7,940	0
Available borrowing capacity	68,638	'
Amount that could be borrowed	43,419	'
Letters of credit outstanding	56,212	'
Borrowings excluding debt discount	277,835	'
Debt discount	2,849	'
Obligations under Senior Credit Facility, net of original discount on borrowings | Maximum	'	'
Senior Credit Facility	'	'
Total debt to EBITDA ratio that is required to be maintained	4	'
Obligations under Senior Credit Facility, net of original discount on borrowings | Maximum | End of each fiscal-quarter ending after July 1, 2014 through and including the quarter ending June 30, 2015	'	'
Senior Credit Facility	'	'
Total debt to EBITDA ratio that is required to be maintained	3.75	'
Obligations under Senior Credit Facility, net of original discount on borrowings | Maximum | End of each fiscal quarter ending after July 1, 2014 through and including June 30, 2016	'	'
Senior Credit Facility	'	'
Total debt to EBITDA ratio that is required to be maintained	3.5	'
Obligations under Senior Credit Facility, net of original discount on borrowings | Maximum | End of each fiscal quarter ending after July 1, 2016	'	'
Senior Credit Facility	'	'
Total debt to EBITDA ratio that is required to be maintained	3.25	'
Obligations under Senior Credit Facility, net of original discount on borrowings | Minimum	'	'
Senior Credit Facility	'	'
Fixed charge coverage ratio that is required to be maintained	1.25	'
Obligations under Senior Credit Facility, net of original discount on borrowings | Minimum | End of each fiscal quarter ending after July 1, 2014	'	'
Senior Credit Facility	'	'
Fixed charge coverage ratio that is required to be maintained	1.35	'
Revolving credit facility	'	'
Senior Credit Facility	'	'
Maximum borrowing capacity	200,000	'
Letter of credit facility	'	'
Senior Credit Facility	'	'
Maximum borrowing capacity	100,000	'
Term loan facility	'	'
Senior Credit Facility	'	'
Maximum borrowing capacity	250,000	'
Other debt obligations	'	'
Borrowing arrangements	'	'
Total debt obligations	$2,206	$1,994

Borrowing_Arrangements_Details1

Borrowing Arrangements (Details 2) (Cash flow hedge, Interest rate swaps, USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Oct. 25, 2012
Cash flow hedge | Interest rate swaps	'	'	'
Interest rate swaps	'	'	'
Aggregate starting notional amount	'	'	$150,000
Fixed rate (as a percent)	0.75%	'	'
Variable rate basis	'LIBOR	'	'
Ineffective portion of cash flow hedges recognized	$0	$0	'

Comprehensive_Income_Details

Comprehensive Income (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Comprehensive Income	'	'	'	'
Net income	$6,197	$4,224	$10,987	$4,533
Effective portion of cash flow hedge	-264	1,007	-276	1,161
Effect of foreign currency translation	55	-137	83	-272
Comprehensive income	5,988	5,094	10,794	5,422
Less: comprehensive income attributable to noncontrolling interest	890	780	1,377	1,349
Comprehensive income attributable to SP Plus Corporation	5,098	4,314	9,417	4,073
Accumulated Other Comprehensive Income	'	'	'	'
Balance at the beginning of the period	'	'	118	'
Change in other comprehensive income (loss)	'	'	-193	'
Balance at the end of the period	-75	'	-75	'
Foreign Currency Translation Adjustments	'	'	'	'
Accumulated Other Comprehensive Income	'	'	'	'
Balance at the beginning of the period	'	'	-368	'
Change in other comprehensive income (loss)	'	'	83	'
Balance at the end of the period	-285	'	-285	'
Effective Portion of Unrealized Gain (Loss) on Derivative	'	'	'	'
Accumulated Other Comprehensive Income	'	'	'	'
Balance at the beginning of the period	'	'	486	'
Change in other comprehensive income (loss)	'	'	-276	'
Balance at the end of the period	$210	'	$210	'

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Taxes	'	'	'	'
Income tax expense (benefit) recognized on pre-tax earnings	$4,254	$2,065	($3,184)	$1,911
Pre-tax earnings	10,451	6,289	7,803	6,444
Effective tax rate before discrete benefits and true-up adjustments (as a percent)	'	'	40.70%	'
Discrete benefits for retroactive extension of tax credit programs	'	'	$6,359	'

Fair_Value_Measurement_Details

Fair Value Measurement (Details) (USD $)

6 Months Ended

6 Months Ended

In Thousands, unless otherwise specified

Jun. 30, 2014

Jun. 30, 2013

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2014

Dec. 31, 2013

Cash flow hedge

Cash flow hedge

Contingent acquisition consideration

Level 3

Level 3

Level 3

Recurring basis

Recurring basis

Recurring basis

Recurring basis

Recurring basis

Recurring basis

Interest rate swaps

Interest rate swaps

Contingent acquisition consideration

Contingent acquisition consideration

Contingent acquisition consideration

Level 2

Level 2

Level 3

Level 3

Level 3

Level 3

Minimum

Maximum

Prepaid expenses and other

Prepaid expenses and other

Contingent acquisition consideration

Contingent acquisition consideration

Contingent acquisition consideration

Contingent acquisition consideration

Accrued expenses

Accrued expenses

Other long term liabilities

Other long term liabilities

Assets:

'

'

'

'

'

'

'

'

'

'

'

'

Interest Rate Swaps

'

'

'

'

'

'

$357

$824

'

'

'

'

Liabilities:

'

'

'

'

'

'

'

'

'

'

'

'

Contingent acquisition consideration

'

'

1,620

'

'

'

'

'

1,866

1,374

187

163

Fair Value Inputs

'

'

'

'

'

'

'

'

'

'

'

'

Probability of contingent consideration (as a percent)

'

'

'

'

10.00%

50.00%

'

'

'

'

'

'

Ineffective portion of cash flow hedges recognized

$0

$0

'

'

'

'

'

'

'

'

'

'

Weighted average discount rate (as a percent)

'

'

'

12.00%

'

'

'

'

'

'

'

'

Fair_Value_Measurement_Details1

Fair Value Measurement (Details 2) (Contingent acquisition consideration, USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Contingent acquisition consideration	'	'	'	'
Reconciliation of the beginning and ending balances for the liabilities measured at fair value using significant unobservable inputs (Level 3)	'	'	'	'
Balance at the beginning of the period	'	'	($1,537)	'
Payment of contingent consideration	'	'	141	'
Change in fair value	-491	0	-657	308
Balance at the end of the period	-2,053	'	-2,053	'
Contingent consideration	$1,620	'	$1,620	'

Fair_Value_Measurement_Details2

Fair Value Measurement (Details 3) (Nonrecurring, USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Nonrecurring	'	'
Fair Value Measurement	'	'
Impairment charges	$0	$0

Fair_Value_Measurement_Details3

Fair Value Measurement (Details 4) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value Measurement	'	'
Debt obligations	($277,192)	($288,666)
Book overdrafts	31,328	29,310
Senior credit facility, net of original discount on borrowings	'	'
Fair Value Measurement	'	'
Debt obligations	-274,986	-286,672
Other debt obligations	'	'
Fair Value Measurement	'	'
Debt obligations	-2,206	-1,994
Carrying Amount	'	'
Fair Value Measurement	'	'
Cash and cash equivalents	23,551	23,158
Carrying Amount | Senior credit facility, net of original discount on borrowings	'	'
Fair Value Measurement	'	'
Debt obligations	-274,986	-286,672
Carrying Amount | Other debt obligations	'	'
Fair Value Measurement	'	'
Debt obligations	-2,206	-1,994
Fair Value	'	'
Fair Value Measurement	'	'
Cash and cash equivalents	23,551	23,158
Fair Value | Senior credit facility, net of original discount on borrowings	'	'
Fair Value Measurement	'	'
Debt obligations	-274,986	-286,672
Fair Value | Other debt obligations	'	'
Fair Value Measurement	'	'
Debt obligations	($2,206)	($1,994)

Business_Unit_Segment_Informat2

Business Unit Segment Information (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
			item
Business Unit Segment Information	'	'	'	'
Number of operating segments	'	'	4	'
Revenues:	'	'	'	'
Lease contracts	$124,958	$123,232	$241,593	$244,317
Management contracts	84,931	88,659	174,886	178,754
Total parking services revenue	209,889	211,891	416,479	423,071
Reimbursed management contract revenue	164,539	158,402	333,717	317,879
Total revenue	374,428	370,293	750,196	740,950
Gross profit	'	'	'	'
Lease contracts	12,979	11,218	17,530	20,185
Management contracts	34,915	34,826	65,656	66,184
Total gross profit	47,894	46,044	83,186	86,369
Gross Margin	'	'	'	'
General and administrative expenses	24,996	26,868	51,062	54,816
General and administrative expense percentage of gross profit	52.00%	58.00%	61.00%	63.00%
Depreciation and amortization	7,730	8,252	14,893	15,745
Operating income	15,168	10,924	17,231	15,808
Other expenses (income):	'	'	'	'
Interest expense	4,811	4,763	9,620	9,603
Interest income	-94	-128	-192	-239
Total other expenses (income)	4,717	4,635	9,428	9,364
Income before income taxes	10,451	6,289	7,803	6,444
Income tax (benefit)	4,254	2,065	-3,184	1,911
Net income	6,197	4,224	10,987	4,533
Less: Net income attributable to noncontrolling interest	890	780	1,377	1,349
Net income attributable to SP Plus Corporation	5,307	3,444	9,610	3,184
Region One	'	'	'	'
Other expenses (income):	'	'	'	'
Net gain related to sale of rights associated with certain contracts	'	'	'	2,700
Operating segment | Region One	'	'	'	'
Revenues:	'	'	'	'
Lease contracts	77,022	76,978	147,925	150,718
Management contracts	28,260	27,460	49,686	58,114
Total parking services revenue	105,282	104,438	197,611	208,832
Gross profit	'	'	'	'
Lease contracts	6,241	5,487	4,657	8,343
Management contracts	11,070	11,504	22,993	26,035
Total gross profit	17,311	16,991	27,650	34,378
Gross Margin	'	'	'	'
Lease contracts (as a percent)	8.00%	7.00%	3.00%	6.00%
Management contracts (as a percent)	39.00%	42.00%	46.00%	45.00%
Operating segment | Region Two	'	'	'	'
Revenues:	'	'	'	'
Lease contracts	1,100	1,031	2,660	2,358
Management contracts	7,436	5,629	20,117	16,346
Total parking services revenue	8,536	6,660	22,777	18,704
Gross profit	'	'	'	'
Lease contracts	24	63	324	329
Management contracts	2,522	1,881	6,429	4,572
Total gross profit	2,546	1,944	6,753	4,901
Gross Margin	'	'	'	'
Lease contracts (as a percent)	2.00%	6.00%	12.00%	14.00%
Management contracts (as a percent)	34.00%	33.00%	32.00%	28.00%
Operating segment | Region Three	'	'	'	'
Revenues:	'	'	'	'
Lease contracts	12,041	11,719	23,920	23,138
Management contracts	14,773	15,743	28,834	33,463
Total parking services revenue	26,814	27,462	52,754	56,601
Gross profit	'	'	'	'
Lease contracts	1,521	1,218	2,991	1,899
Management contracts	5,396	6,481	10,674	13,525
Total gross profit	6,917	7,699	13,665	15,424
Gross Margin	'	'	'	'
Lease contracts (as a percent)	13.00%	10.00%	13.00%	8.00%
Management contracts (as a percent)	37.00%	41.00%	37.00%	40.00%
Operating segment | Region Four	'	'	'	'
Revenues:	'	'	'	'
Lease contracts	11,233	11,207	22,583	22,473
Management contracts	22,129	24,836	52,601	47,966
Total parking services revenue	33,362	36,043	75,184	70,439
Gross profit	'	'	'	'
Lease contracts	959	1,098	1,546	1,790
Management contracts	7,616	7,731	13,707	11,675
Total gross profit	8,575	8,829	15,253	13,465
Gross Margin	'	'	'	'
Lease contracts (as a percent)	9.00%	10.00%	7.00%	8.00%
Management contracts (as a percent)	34.00%	31.00%	26.00%	24.00%
Operating segment | Region Five	'	'	'	'
Revenues:	'	'	'	'
Lease contracts	23,639	22,396	44,828	45,823
Management contracts	10,328	9,426	19,715	20,400
Total parking services revenue	33,967	31,822	64,543	66,223
Gross profit	'	'	'	'
Lease contracts	4,817	4,173	8,156	8,663
Management contracts	5,091	3,313	9,150	8,672
Total gross profit	9,908	7,486	17,306	17,335
Gross Margin	'	'	'	'
Lease contracts (as a percent)	20.00%	19.00%	18.00%	19.00%
Management contracts (as a percent)	49.00%	35.00%	46.00%	43.00%
Operating segment | Other	'	'	'	'
Revenues:	'	'	'	'
Lease contracts	-77	-99	-323	-193
Management contracts	2,005	5,565	3,933	2,465
Total parking services revenue	1,928	5,466	3,610	2,272
Gross profit	'	'	'	'
Lease contracts	-583	-821	-144	-839
Management contracts	3,220	3,916	2,703	1,705
Total gross profit	$2,637	$3,095	$2,559	$866
Gross Margin	'	'	'	'
Lease contracts (as a percent)	757.00%	829.00%	45.00%	435.00%
Management contracts (as a percent)	161.00%	70.00%	69.00%	69.00%