Athenahealth (ATHN) 10-Q 18 Apr 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	Apr. 16, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Trading Symbol	'ATHN	'
Entity Registrant Name	'ATHENAHEALTH INC	'
Entity Central Index Key	'0001131096	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	37,841,937

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$51,263	$65,002
Marketable securities	74,270	0
Accounts receivable, net	87,018	87,343
Restricted cash	194	3,000
Deferred tax assets	123	6,118
Prepaid expenses and other current assets	18,531	17,194
Total current assets	231,399	178,657
Property and equipment, net	212,338	213,018
Capitalized software costs, net	35,625	29,987
Purchased intangible assets, net	161,172	168,364
Goodwill	198,049	198,049
Investments and other assets	8,229	8,321
Total assets	846,812	796,396
Current liabilities:	'	'
Accounts payable	8,517	3,930
Accrued compensation	33,087	44,444
Accrued expenses	27,328	24,380
Line of credit	35,000	35,000
Long-term debt	15,000	15,000
Deferred revenue	28,843	27,002
Deferred tax liability	13,933	0
Total current liabilities	161,708	149,756
Deferred rent, net of current portion	1,829	1,478
Long-term debt, net of current portion	170,000	173,750
Deferred revenue, net of current portion	52,586	53,172
Long-term deferred tax liability, net	24,430	21,421
Other long-term liabilities	6,861	5,511
Total liabilities	417,414	405,088
Commitments and contingencies (Note 6)	'	'
Stockholders’ equity:	'	'
Preferred stock, $0.01 par value: 5,000 shares authorized; no shares issued and outstanding at March 31, 2014 and December 31, 2013, respectively	0	0
Common stock, $0.01 par value: 125,000 shares authorized; 38,993 shares issued and 37,715 shares outstanding at March 31, 2014; 38,600 shares issued and 37,322 shares outstanding at December 31, 2013	390	387
Additional paid-in capital	381,358	380,967
Treasury stock, at cost, 1,278 shares	-1,200	-1,200
Accumulated other comprehensive income (loss)	45,305	-446
Retained earnings	3,545	11,600
Total stockholders’ equity	429,398	391,308
Total liabilities and stockholders’ equity	$846,812	$796,396

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Preferred stock, par value (dollars per share)	$0.01	$0.01
Preferred stock, shares authorized (shares)	5,000,000	5,000,000
Preferred stock, shares issued (shares)	0	0
Preferred stock, shares outstanding (shares)	0	0
Common stock, par value (dollars per share)	$0.01	$0.01
Common stock, shares authorized (shares)	125,000,000	125,000,000
Common stock, shares issued (shares)	38,993,000	38,600,000
Common stock, shares outstanding (shares)	37,715,000	37,322,000
Treasury stock, shares (shares)	1,278,000	1,278,000

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Revenue:	'	'
Business services	$154,502	$121,463
Implementation and other	8,533	4,133
Total revenue	163,035	125,596
Expense:	'	'
Direct operating	72,148	53,185
Selling and marketing	43,227	32,922
Research and development	15,155	11,944
General and administrative	29,357	31,077
Depreciation and amortization	14,249	8,341
Total expense	174,136	137,469
Operating loss	-11,101	-11,873
Other (expense) income:	'	'
Interest expense	-1,265	-164
Other (expense) income	-171	54
Total other expense	-1,436	-110
Loss before income tax benefit	-12,537	-11,983
Income tax benefit (provision)	4,482	12,683
Net (loss) income	($8,055)	$700
Net (loss) income per share - Basic (in dollars per share)	($0.21)	$0.02
Net (loss) income per share - Diluted (in dollars per share)	($0.21)	$0.02
Weighted average shares used in computing net (loss) income per share:	'	'
Basic (shares)	37,484	36,409
Diluted (shares)	37,484	37,744

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net (loss) income	($8,055)	$700
Other comprehensive income (loss)	'	'
Unrealized gain (loss) on securities, net of tax of $27,534 and $0 for the three months ended March 31, 2014 and 2013, respectively	45,636	-20
Unrealized loss on interest rate derivative, net of tax of $8 and $0 for the three months ended March 31, 2014 and 2013, respectively	12	0
Foreign currency translation adjustment	103	-36
Total other comprehensive income (loss)	45,751	-56
Comprehensive income	$37,696	$644

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Unrealized gain (loss) on securities, tax	$27,534	$0
Unrealized loss on interest rate derivative, tax	$8	$0

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net (loss) income	($8,055)	$700
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	21,459	10,138
Amortization of premium on investments	0	84
Deferred income tax	-4,605	-12,745
Stock-based compensation expense	12,351	13,658
Other reconciling adjustments	171	-6
Changes in operating assets and liabilities:	'	'
Accounts receivable, net	325	-7,512
Prepaid expenses and other current assets	-1,627	-2,260
Other long-term assets	-945	73
Accounts payable	3,913	1,985
Accrued expenses	2,951	4,199
Accrued compensation	-13,529	-15,640
Deferred revenue	1,255	2,095
Deferred rent	402	-309
Net cash provided by (used in) operating activities	14,066	-5,540
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Capitalized software development costs	-11,057	-4,799
Purchases of property and equipment	-5,325	-11,003
Proceeds from sales and maturities of investments	0	56,245
Payments on acquisitions, net of cash acquired	0	-242,836
Change in restricted cash	2,806	0
Net cash used in investing activities	-13,576	-202,393
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from issuance of common stock under stock plans and warrants	9,000	8,945
Taxes paid related to net share settlement of stock awards	-19,464	-7,199
Proceeds from line of credit	0	105,000
Payments on long-term debt	-3,750	0
Net settlement of acquired company’s board of directors equity shares	0	-5,806
Debt issuance costs	0	-275
Net cash (used in) provided by financing activities	-14,214	100,665
Effects of exchange rate changes on cash and cash equivalents	-15	87
Net decrease in cash and cash equivalents	-13,739	-107,181
Cash and cash equivalents at beginning of period	65,002	154,988
Cash and cash equivalents at end of period	51,263	47,807
Non-cash transactions	'	'
Property, equipment and purchased software recorded in accounts payable and accrued expenses	3,753	890
Fair value of equity awards assumed	0	13,028
Taxes to be paid related to net share settlement of stock units in accrued compensation	2,209	0
Additional disclosures	'	'
Cash paid for interest	1,474	0
Cash (refunded) paid for taxes	($761)	$30

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	General – The accompanying unaudited condensed consolidated financial statements have been prepared by athenahealth, Inc. (the “Company” or “we”) in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial reporting and as required by Regulation S-X, Rule 10-01. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting of items of a normal and recurring nature) necessary to present fairly the financial position as of March 31, 2014 and the results of operations and cash flows for the three month periods ended March 31, 2014 and 2013. The results of operations for the three month period ended March 31, 2014 are not necessarily indicative of the results to be expected for the full year. When preparing financial statements in conformity with GAAP, we must make estimates and assumptions that affect the reported amounts of assets and liabilities and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates, and such differences could be material.
	We consider events or transactions that occur after the balance sheet date but before the financial statements are issued to provide additional evidence relative to certain estimates or to identify matters that require additional disclosure. Subsequent events have been evaluated through the date of issuance of these financial statements.
	Interim Tax Estimate – Because a relatively small change in our projected pre-tax net income (loss) could result in a volatile effective tax rate, we have used a discrete tax approach in calculating the tax benefit for the three months ended March 31, 2014. Under the discrete method, we determine our tax (expense) benefit based upon actual results as if the interim period was an annual period.
	Related Party Transaction – During the year ended December 31, 2013, we made a long-term investment in a vendor. The total expense for the three months ended March 31, 2014 was $1.3 million and the total amount payable at March 31, 2014 and December 31, 2013 was $0.6 million and $0.4 million, respectively.
	Business Combinations – On May 10, 2013, we completed the acquisition of the real estate commonly known as the Arsenal on the Charles, located in Watertown, Massachusetts. The fair value of the consideration paid was $167.3 million, which was based on management’s estimates and assumptions based on the information that was available as of the date of the acquisition. Certain items, such as the working capital adjustments to the purchase price, were subject to change as additional information was received about facts and circumstances that existed at the date of acquisition. During the three months ended March 31, 2014, we finalized this valuation.

NET_INCOME_PER_SHARE

NET INCOME PER SHARE	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
NET (LOSS) INCOME PER SHARE	'
	NET (LOSS) INCOME PER SHARE
	Basic net income per share is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted net income per share is computed by dividing net income by the weighted average number of common shares outstanding and potentially dilutive securities outstanding during the period under the treasury stock method. Potentially dilutive securities include stock options, stock units, and shares to be purchased under the employee stock purchase plan. Under the treasury stock method, dilutive securities are assumed to be exercised at the beginning of the periods and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Securities are excluded from the computations of diluted net income per share if their effect would be anti-dilutive to earnings per share.
	The following table reconciles the weighted average shares outstanding for basic and diluted net income per share for the periods indicated:
		Three Months Ended March 31,
		2014			2013
	Net (loss) income	$	(8,055	)	$	700
	Weighted average shares used in computing basic net (loss) income per share	37,484			36,409
	Net (loss) income per share – basic	$	(0.21	)	$	0.02
	Net (loss) income	$	(8,055	)	$	700
	Weighted average shares used in computing basic net (loss) income per share	37,484			36,409
	Effect of dilutive securities	—			1,335
	Weighted average shares used in computing diluted net (loss) income per share	37,484			37,744
	Net (loss) income per share – diluted	$	(0.21	)	$	0.02
	The computation of diluted net income per share excludes 0.8 million of stock options and stock units for the three months ended March 31, 2013 because their inclusion would have an anti-dilutive effect on net income per share.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	As of March 31, 2014 and December 31, 2013, the carrying amounts of cash and cash equivalents, restricted cash, receivables, accounts payable and accrued expenses approximated their estimated fair values because of the short-term nature of these financial instruments. Included in cash and cash equivalents as of March 31, 2014 and December 31, 2013 are money market fund investments of less than $0.1 million, which are reported at fair value. As of March 31, 2014, we had $185.0 million outstanding on our term loan facility and $35.0 million outstanding on our revolving credit facility. As of December 31, 2013, we had $188.8 million outstanding on our term loan facility and $35.0 million outstanding on our revolving credit facility. The carrying amounts for these facilities approximate their fair values due to the nature of variable rate instruments which use current market rates.
	We previously invested a total of $1.1 million in a privately-held entity, Castlight Health, Inc. (“Castlight”), a leading provider of cloud-based software that enables enterprises to control health care costs. This investment was initially recorded and subsequently carried at cost through December 31, 2013. On March 14, 2014, an initial public offering (“IPO”) of shares of Castlight’s Class B common stock was made available for sale on the New York Stock Exchange under the symbol “CSLT.” As a result of the IPO, we classified this investment as “available-for-sale” and marked the shares we hold to market based on quoted market prices as of March 31, 2014. Although the investment is classified as available-for-sale, we are prohibited from selling the investment for 180 days subsequent to the IPO. As of March 31, 2014, the aggregate fair value of the investment was $74.3 million and is recorded in the Marketable securities line on the Condensed Consolidated Balance Sheet. The unrealized gain on investment of $45.6 million is included in other comprehensive income, net of a $27.5 million short-term deferred tax liability.
	Our interest rate swap agreement was designed to manage exposure to interest rates on our variable rate indebtedness. We recognize all derivatives on the Condensed Consolidated Balance Sheet at fair value. For the three months ended March 31, 2014, no amount was recognized in earnings for our interest rate swap. We do not expect that any of the approximately $0.2 million of net pre-tax derivative losses included in accumulated other comprehensive income (loss) at March 31, 2014 will be reclassified into earnings within the next 12 months. This amount will vary due to fluctuations in interest rates. There was no ineffectiveness associated with the interest rate swap during the three months ended March 31, 2014, nor was any amount excluded from ineffectiveness testing. We are exposed to credit loss in the event of non-performance by the swap counter party.
	The following table presents information about our financial assets and liabilities that are measured at fair value on a recurring basis as of March 31, 2014 and December 31, 2013, and indicates the fair value hierarchy of the valuation techniques we utilized to determine such fair value. In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities, and fair values determined by Level 2 inputs utilize quoted prices (unadjusted) in inactive markets for identical assets or liabilities obtained from readily available pricing sources for similar instruments. The fair values determined by Level 3 inputs are unobservable values which are supported by little or no market activity.
			Fair Value Measurements as of March 31, 2014, Using
			Level 1		Level 2			Level 3		Total
	Cash and cash equivalents:
	Money market		$	30	$	—		$	—	$	30
	Available-for-sale investments:
	Marketable equity securities		74,270		—			—		74,270
	Total assets		$	74,300	$	—		$	—	$	74,300
	Interest rate swap liability (a)		$	—	$	(334	)	$	—	$	(334	)
	Total liabilities		$	—	$	(334	)	$	—	$	(334	)
			Fair Value Measurements as of December 31, 2013, Using
			Level 1		Level 2			Level 3		Total
	Cash and cash equivalents:
	Money market		$	26	$	—		$	—	$	26
	Total assets		$	26	$	—		$	—	$	26
	Interest rate swap liability (a)		$	—	$	(354	)	$	—	$	(354	)
	Total liabilities		$	—	$	(354	)	$	—	$	(354	)
	(a)	Recorded in other long-term liabilities on the Condensed Consolidated Balance Sheets.
	Money market funds and marketable equity securities are valued using a market approach based upon the quoted market prices of identical instruments when available or other observable inputs such as trading prices of identical instruments in inactive markets or similar securities. It is our policy to recognize transfers between levels of the fair value hierarchy, if any, at the end of the reporting period; however, there have been no such transfers during any periods presented.
	The estimated fair value of our interest rate swap agreement with a certain financial institution at March 31, 2014 was $0.3 million, based on inputs other than quoted prices that are observable for the interest rate swap (Level 2). Inputs include preset value of fixed and projected floating rate cash flows over term of the swap contract.

INVESTMENTS

INVESTMENTS	3 Months Ended
	Mar. 31, 2014
Investments [Abstract]	'
INVESTMENTS	'
	INVESTMENTS
	We had the following available-for-sale securities at March 31, 2014:
		Cost		Gross		Fair Value
				Unrealized Gain
	Marketable equity securities	$	1,100	$	73,170	$	74,270
	As of December 31, 2013, we had no available-for-sale securities.

OPERATING_LEASES

OPERATING LEASES	3 Months Ended
	Mar. 31, 2014
Leases [Abstract]	'
OPERATING LEASES	'
	OPERATING LEASES
	Future minimum lease payments under non-cancelable operating leases as of March 31, 2014 are as follows:
	Year ending December 31,	Future Rent
		Payments
	Remaining 2014	$	5,344
	2015	8,551
	2016	10,563
	2017	11,139
	2018	11,455
	Thereafter	91,784
		$	138,836

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	We are engaged from time to time in certain legal disputes arising in the ordinary course of business, including employment discrimination claims and challenges to our intellectual property. We believe that we have adequate legal defenses and that the likelihood of a loss contingency relating to the ultimate dispositions of any of these disputes is remote. When the likelihood of a loss contingency becomes at least reasonably possible with respect to any of these disputes, or, as applicable in the future, if there is at least a reasonable possibility that a loss exceeding amounts already recognized may have been incurred, we will revise our disclosures in accordance with the relevant authoritative guidance.
	Additionally, we will accrue a liability for loss contingencies when we believe that it is both probable that a liability has been incurred and that we can reasonably estimate the amount of the loss. We will review these accruals and adjust them to reflect ongoing negotiations, settlements, rulings, advice of legal counsel, and other relevant information. To the extent new information is obtained, and our views on the probable outcomes of claims, suits, assessments, investigations, or legal proceedings change, changes in our accrued liabilities would be recorded in the period in which such determination is made.

BASIS_OF_PRESENTATION_Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Interim Tax Estimate	'
	Interim Tax Estimate – Because a relatively small change in our projected pre-tax net income (loss) could result in a volatile effective tax rate, we have used a discrete tax approach in calculating the tax benefit for the three months ended March 31, 2014. Under the discrete method, we determine our tax (expense) benefit based upon actual results as if the interim period was an annual period.
Business Combinations	'
	Business Combinations – On May 10, 2013, we completed the acquisition of the real estate commonly known as the Arsenal on the Charles, located in Watertown, Massachusetts. The fair value of the consideration paid was $167.3 million, which was based on management’s estimates and assumptions based on the information that was available as of the date of the acquisition. Certain items, such as the working capital adjustments to the purchase price, were subject to change as additional information was received about facts and circumstances that existed at the date of acquisition. During the three months ended March 31, 2014, we finalized this valuation.

NET_INCOME_PER_SHARE_Tables

NET INCOME PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted	'
	The following table reconciles the weighted average shares outstanding for basic and diluted net income per share for the periods indicated:
		Three Months Ended March 31,
		2014			2013
	Net (loss) income	$	(8,055	)	$	700
	Weighted average shares used in computing basic net (loss) income per share	37,484			36,409
	Net (loss) income per share – basic	$	(0.21	)	$	0.02
	Net (loss) income	$	(8,055	)	$	700
	Weighted average shares used in computing basic net (loss) income per share	37,484			36,409
	Effect of dilutive securities	—			1,335
	Weighted average shares used in computing diluted net (loss) income per share	37,484			37,744
	Net (loss) income per share – diluted	$	(0.21	)	$	0.02

FAIR_VALUE_OF_FINANCIAL_INSTRU1

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The following table presents information about our financial assets and liabilities that are measured at fair value on a recurring basis as of March 31, 2014 and December 31, 2013, and indicates the fair value hierarchy of the valuation techniques we utilized to determine such fair value. In general, fair values determined by Level 1 inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities, and fair values determined by Level 2 inputs utilize quoted prices (unadjusted) in inactive markets for identical assets or liabilities obtained from readily available pricing sources for similar instruments. The fair values determined by Level 3 inputs are unobservable values which are supported by little or no market activity.
			Fair Value Measurements as of March 31, 2014, Using
			Level 1		Level 2			Level 3		Total
	Cash and cash equivalents:
	Money market		$	30	$	—		$	—	$	30
	Available-for-sale investments:
	Marketable equity securities		74,270		—			—		74,270
	Total assets		$	74,300	$	—		$	—	$	74,300
	Interest rate swap liability (a)		$	—	$	(334	)	$	—	$	(334	)
	Total liabilities		$	—	$	(334	)	$	—	$	(334	)
			Fair Value Measurements as of December 31, 2013, Using
			Level 1		Level 2			Level 3		Total
	Cash and cash equivalents:
	Money market		$	26	$	—		$	—	$	26
	Total assets		$	26	$	—		$	—	$	26
	Interest rate swap liability (a)		$	—	$	(354	)	$	—	$	(354	)
	Total liabilities		$	—	$	(354	)	$	—	$	(354	)
	(a)	Recorded in other long-term liabilities on the Condensed Consolidated Balance Sheets.

INVESTMENTS_Tables

INVESTMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Investments [Abstract]	'
Schedule of Available-for-sale Securities Reconciliation	'
	We had the following available-for-sale securities at March 31, 2014:
		Cost		Gross		Fair Value
				Unrealized Gain
	Marketable equity securities	$	1,100	$	73,170	$	74,270

OPERATING_LEASES_Tables

OPERATING LEASES (Tables)	3 Months Ended
	Mar. 31, 2014
Leases [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases	'
	Future minimum lease payments under non-cancelable operating leases as of March 31, 2014 are as follows:
	Year ending December 31,	Future Rent
		Payments
	Remaining 2014	$	5,344
	2015	8,551
	2016	10,563
	2017	11,139
	2018	11,455
	Thereafter	91,784
		$	138,836

BASIS_OF_PRESENTATION_Addition

BASIS OF PRESENTATION (Additional Information) (Detail) (USD $)	3 Months Ended		0 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	10-May-13
			Arsenal on the Charles
Significant Accounting Policies [Line Items]	'	'	'
Total related party expense	$1.30	'	'
Total amount payable to related parties	0.6	0.4	'
Fair value of consideration paid	'	'	$167.30

NET_INCOME_PER_SHARE_Reconcili

NET INCOME PER SHARE (Reconciliation of Weighted Average Shares Outstanding for Basic and Diluted Net Income Per Share) (Details) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]	'	'
Net (loss) income	($8,055)	$700
Weighted average shares used in computing basic net (loss) income per share (shares)	37,484	36,409
Net (loss) income per share - basic (in dollars per share)	($0.21)	$0.02
Effect of dilutive securities (shares)	0	1,335
Weighted average shares used in computing diluted net (loss) income per share (shares)	37,484	37,744
Net (loss) income per share - diluted (in dollars per share)	($0.21)	$0.02

NET_INCOME_PER_SHARE_Net_Incom

NET INCOME PER SHARE (Net Income Per Share - Additional Information) (Detail)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2013
Earnings Per Share [Abstract]	'
Options and restricted stock units which have an antidilutive effect (shares)	0.8

FAIR_VALUE_OF_FINANCIAL_INSTRU2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Fair Value of Financial Instruments - Additional Information) (Detail) (USD $)

3 Months Ended

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Fair Value, Measurements, Recurring

Castlight Health, Inc.

Castlight Health, Inc.

Castlight Health, Inc.

Senior Credit Facility

Senior Credit Facility

Senior Credit Facility

Senior Credit Facility

Money market

Money market

Level 2

Level 2

Marketable Securities

Unsecured Debt

Unsecured Debt

Revolving Credit Facility

Revolving Credit Facility

Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]

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Cash and cash equivalents:

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$100,000

$100,000

Amount outstanding on facility

'

'

'

'

'

'

'

'

'

185,000,000

188,800,000

35,000,000

35,000,000

'

'

Amount invested in privately held entity

'

'

'

'

'

'

'

1,100,000

'

'

'

'

'

'

'

Period for which the Company is legally restricted from selling investment subsequent to IPO

'

'

'

'

'

'

'180 days

'

'

'

'

'

'

'

'

Marketable securities

'

'

'

'

'

'

'

'

74,300,000

'

'

'

'

'

'

Unrealized gain on investment

45,636,000

-20,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Short term deferred tax liability

27,534,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount recognized in earnings

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Pre-tax derivative losses included in accumulated other comprehensive income (loss)

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Ineffectiveness associated with interest rate swap

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term U.S. government backed securities

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate swap liability

'

'

($334,000)

[1]

($354,000)

[1]

($334,000)

[1]

($354,000)

[1]

'

'

'

'

'

'

'

'

'

[1]

Recorded in other long-term liabilities on the Condensed Consolidated Balance Sheets.

FAIR_VALUE_OF_FINANCIAL_INSTRU3

FAIR VALUE OF FINANCIAL INSTRUMENTS (Financial Assets and Liabilities that Are Measured at Fair Value on Recurring Basis) (Detail) (USD $)	Mar. 31, 2014		Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale investments:	'		$0
Fair Value, Measurements, Recurring	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Total assets	74,300		26
Interest rate swap liability	-334	[1]	-354	[1]
Total liabilities	-334		-354
Fair Value, Measurements, Recurring | Level 1	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Total assets	74,300		26
Interest rate swap liability	0	[1]	0	[1]
Total liabilities	0		0
Fair Value, Measurements, Recurring | Level 2	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Total assets	0		0
Interest rate swap liability	-334	[1]	-354	[1]
Total liabilities	-334		-354
Fair Value, Measurements, Recurring | Level 3	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Total assets	0		0
Interest rate swap liability	0	[1]	0	[1]
Total liabilities	0		0
Money market | Fair Value, Measurements, Recurring	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and cash equivalents:	30		26
Money market | Fair Value, Measurements, Recurring | Level 1	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and cash equivalents:	30		26
Money market | Fair Value, Measurements, Recurring | Level 2	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and cash equivalents:	0		0
Money market | Fair Value, Measurements, Recurring | Level 3	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Cash and cash equivalents:	0		0
Marketable equity securities	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale investments:	74,270		'
Marketable equity securities | Fair Value, Measurements, Recurring	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale investments:	74,270		'
Marketable equity securities | Fair Value, Measurements, Recurring | Level 1	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale investments:	74,270		'
Marketable equity securities | Fair Value, Measurements, Recurring | Level 2	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale investments:	0		'
Marketable equity securities | Fair Value, Measurements, Recurring | Level 3	'		'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'		'
Available-for-sale investments:	$0		'
[1]	Recorded in other long-term liabilities on the Condensed Consolidated Balance Sheets.

INVESTMENTS_Summary_of_Availab

INVESTMENTS (Summary of Available-For-Sale Securities) (Details) (USD $)	Dec. 31, 2013	Mar. 31, 2014
In Thousands, unless otherwise specified		Marketable equity securities
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	'	$1,100
Gross Unrealized Gain	'	73,170
Fair Value	$0	$74,270

OPERATING_LEASES_Future_Minimu

OPERATING LEASES (Future Minimum Lease Payments Under Non-cancelable Operating Leases) (Details) (USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified
Leases [Abstract]	'
Remaining 2014	$5,344
2015	8,551
2016	10,563
2017	11,139
2018	11,455
Thereafter	91,784
Total minimum lease payments	$138,836