Cross Country Healthcare (CCRN) 10-Q 6 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Oct. 31, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	CROSS COUNTRY HEALTHCARE INC
Entity Central Index Key	0001141103
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		36,877,022
Entity Current Reporting Status	Yes
Entity Shell Company	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 9,458	$ 16,019
Accounts receivable, net of allowances of $3,375 in 2019 and $3,705 in 2018	170,339	166,128
Prepaid expenses	3,764	6,208
Insurance recovery receivable	4,631	4,186
Other current assets	1,496	2,364
Total current assets	189,688	194,905
Property and equipment, net of accumulated depreciation of $34,617 in 2019 and $33,476 in 2018	11,953	13,628
Operating lease right-of-use assets	17,796	0
Goodwill	101,066	101,060
Trade names, indefinite-lived	5,900	20,402
Other intangible assets, net	48,725	55,182
Non-current deferred tax assets	0	23,750
Other non-current assets	18,863	18,076
Total assets	393,991	427,003
Current liabilities:
Accounts payable and accrued expenses	50,291	43,744
Accrued compensation and benefits	34,683	33,332
Current portion of long-term debt	0	5,235
Operating lease liabilities - current	4,936	0
Other current liabilities	3,578	3,075
Total current liabilities	93,488	85,386
Long-term debt, less current portion	70,556	77,944
Operating lease liabilities - non-current	20,112	0
Non-current deferred tax liabilities	7,824	95
Long-term accrued claims	29,616	29,299
Other long-term liabilities	8,748	16,081
Total liabilities	230,344	208,805
Commitments and contingencies
Stockholders' equity:
Common stock	4	4
Additional paid-in capital	304,764	303,048
Accumulated other comprehensive loss	(1,244)	(1,462)
Accumulated deficit	(140,631)	(84,062)
Total Cross Country Healthcare, Inc. stockholders' equity	162,893	217,528
Noncontrolling interest in subsidiary	754	670
Total stockholders' equity	163,647	218,198
Total liabilities and stockholders' equity	$ 393,991	$ 427,003

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 3,375	$ 3,705
Property and equipment, accumulated depreciation	$ 34,617	$ 33,476

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Revenue from services	$ 209,200	$ 200,717	$ 607,128	$ 615,577
Operating expenses:
Direct operating expenses	158,194	149,155	456,280	456,573
Selling, general and administrative expenses	44,407	44,086	136,387	135,004
Bad debt expense	588	502	1,503	1,312
Depreciation and amortization	2,907	2,892	9,448	8,764
Acquisition-related contingent consideration	(426)	16	74	449
Acquisition and integration costs	0	70	311	261
Restructuring costs	1,607	1,351	2,884	1,979
Legal settlement charges	0	0	1,600	0
Impairment charges	1,804	0	16,306	0
Total operating expenses	209,081	198,072	624,793	604,342
Income (loss) from operations	119	2,645	(17,665)	11,235
Other expenses (income):
Interest expense	1,398	1,512	4,258	4,225
Loss on derivative	1,284	0	1,284	0
Loss on early extinguishment of debt	94	36	508	36
Other income, net	(54)	(170)	(212)	(369)
(Loss) income before income taxes	(2,603)	1,267	(23,503)	7,343
Income tax expense	94	1,385	31,840	3,717
Consolidated net (loss) income	(2,697)	(118)	(55,343)	3,626
Less: Net income attributable to noncontrolling interest in subsidiary	431	323	1,226	886
Net (loss) income attributable to common shareholders	$ (3,128)	$ (441)	$ (56,569)	$ 2,740
Net (loss) income per share attributable to common shareholders - Basic (in dollars per share)	$ (0.09)	$ (0.01)	$ (1.58)	$ 0.08
Net (loss) income per share attributable to common shareholders - Diluted (in dollars per share)	$ (0.09)	$ (0.01)	$ (1.58)	$ 0.08
Weighted average common shares outstanding:
Basic (shares)	35,865	35,594	35,797	35,682
Diluted (shares)	35,865	35,594	35,797	35,881

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Consolidated net (loss) income	$ (2,697)	$ (118)	$ (55,343)	$ 3,626
Other comprehensive income, before income tax:
Unrealized foreign currency translation (loss) gain	(29)	(94)	44	(184)
Unrealized (loss) gain on interest rate contracts	(104)	203	(1,078)	222
Reclassification adjustment to statement of operations	1,284	62	1,312	148
Other comprehensive income, before income tax	1,151	171	278	186
Taxes on other comprehensive income:
Income tax effect related to foreign currency translation adjustments	7	(24)	25	(41)
Income tax effect related to unrealized (loss) gain on interest rate contracts	(325)	51	(571)	56
Income tax expense related to reclassification adjustment to statement of operations	86	16	93	38
Valuation allowance adjustment	292	0	513	0
Taxes on other comprehensive income	60	43	60	53
Other comprehensive income, net of tax	1,091	128	218	133
Comprehensive (loss) income	(1,606)	10	(55,125)	3,759
Less: Net income attributable to noncontrolling interest in subsidiary	431	323	1,226	886
Comprehensive (loss) income attributable to common shareholders	$ (2,037)	$ (313)	$ (56,351)	$ 2,873

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Loss, net [Member]	(Accumulated Deficit) Retained Earnings [Member]	Noncontrolling Interest in Subsidiary [Member]
Beginning Balance (in shares) at Dec. 31, 2017		35,838,000
Beginning Balance at Dec. 31, 2017	$ 237,719	$ 4	$ 305,362	$ (1,166)	$ (67,111)	$ 630
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of share options (in shares)		19,000
Vesting of restricted stock and performance stock awards (in shares)		156,000
Vesting of restricted stock and performance stock awards	(719)		(719)
Equity compensation	2,364		2,364
Stock repurchase and retirement (in shares)		(432,439)
Stock repurchase and retirement	(5,000)		(5,000)
Foreign currency translation adjustment, net of taxes	(143)			(143)
Net change in hedging transaction, net of taxes	276			276
Distribution to noncontrolling shareholder	(868)					(868)
Net (loss) income	3,626				2,740	886
Ending Balance (in shares) at Sep. 30, 2018		35,581,000
Ending Balance at Sep. 30, 2018	237,255	$ 4	302,007	(1,033)	(64,371)	648
Beginning Balance (in shares) at Jun. 30, 2018		35,606,000
Beginning Balance at Jun. 30, 2018	236,871	$ 4	301,353	(1,160)	(63,930)	604
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of share options (in shares)		3,000
Vesting of restricted stock and performance stock awards (in shares)		5,000
Vesting of restricted stock and performance stock awards	(27)		(27)
Equity compensation	981		981
Stock repurchase and retirement (in shares)		(33,000)
Stock repurchase and retirement	(300)		(300)
Foreign currency translation adjustment, net of taxes	(70)			(70)
Net change in hedging transaction, net of taxes	197			197
Distribution to noncontrolling shareholder	(279)					(279)
Net (loss) income	(118)				(441)	323
Ending Balance (in shares) at Sep. 30, 2018		35,581,000
Ending Balance at Sep. 30, 2018	237,255	$ 4	302,007	(1,033)	(64,371)	648
Beginning Balance (in shares) at Dec. 31, 2018		35,626,000
Beginning Balance at Dec. 31, 2018	218,198	$ 4	303,048	(1,462)	(84,062)	670
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of share options (in shares)		10,000
Vesting of restricted stock and performance stock awards (in shares)		231,000
Vesting of restricted stock and performance stock awards	(801)		(801)
Equity compensation	2,517		2,517
Stock repurchase and retirement (in shares)		0
Foreign currency translation adjustment, net of taxes	43			43
Net change in hedging transaction, net of taxes	175			175
Distribution to noncontrolling shareholder	(1,142)					(1,142)
Net (loss) income	(55,343)				(56,569)	1,226
Ending Balance (in shares) at Sep. 30, 2019		35,867,000
Ending Balance at Sep. 30, 2019	163,647	$ 4	304,764	(1,244)	(140,631)	754
Beginning Balance (in shares) at Jun. 30, 2019		35,860,000
Beginning Balance at Jun. 30, 2019	164,688	$ 4	303,795	(2,335)	(137,503)	727
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of share options (in shares)		2,000
Vesting of restricted stock and performance stock awards (in shares)		5,000
Vesting of restricted stock and performance stock awards	(13)		(13)
Equity compensation	982		982
Foreign currency translation adjustment, net of taxes	(29)			(29)
Net change in hedging transaction, net of taxes	1,120			1,120
Distribution to noncontrolling shareholder	(404)					(404)
Net (loss) income	(2,697)				(3,128)	431
Ending Balance (in shares) at Sep. 30, 2019		35,867,000
Ending Balance at Sep. 30, 2019	$ 163,647	$ 4	$ 304,764	$ (1,244)	$ (140,631)	$ 754

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities
Consolidated net (loss) income	$ (55,343)	$ 3,626
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	9,448	8,764
Provision for allowances	2,554	3,658
Deferred income tax expense	31,456	3,046
Non-cash lease expense	3,799	0
Impairment charges	16,306	0
Equity compensation	2,517	2,364
Other non-cash costs	962	1,454
Changes in operating assets and liabilities:
Accounts receivable	(6,766)	2,745
Prepaid expenses and other assets	1,483	(1,145)
Accounts payable and accrued expenses	7,797	(1,675)
Operating lease liabilities	(4,355)
Other	1,035	(1,080)
Net cash provided by operating activities	10,893	21,757
Cash flows from investing activities
Acquisition-related settlements	0	(149)
Purchases of property and equipment	(2,042)	(3,405)
Net cash used in investing activities	(2,042)	(3,554)
Cash flows from financing activities
Principal payments on Term Loan	(12,500)	(8,750)
Stock repurchase and retirement	0	(5,000)
Other	(2,913)	(1,841)
Net cash used in financing activities	(15,413)	(15,591)
Effect of exchange rate changes on cash	1	(84)
Change in cash and cash equivalents	(6,561)	2,528
Cash and cash equivalents at beginning of period	16,019	25,537
Cash and cash equivalents at end of period	$ 9,458	$ 28,065

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	ORGANIZATION AND BASIS OF PRESENTATION Nature of Business The accompanying condensed consolidated financial statements include the accounts of Cross Country Healthcare, Inc. and its direct and indirect wholly-owned subsidiaries (collectively, the Company). The condensed consolidated financial statements include all assets, liabilities, revenue, and expenses of Cross Country Talent Acquisition Group, LLC, which is controlled by the Company but not wholly-owned. The Company records the ownership interest of the noncontrolling shareholder as noncontrolling interest in subsidiary. All intercompany transactions and balances have been eliminated in consolidation. In the opinion of management, all entries necessary for a fair presentation of such unaudited condensed consolidated financial statements have been included. These entries consisted of all normal recurring items. The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by United States generally accepted accounting principles (U.S. GAAP) for complete financial statements. These operating results are not necessarily indicative of the results that may be expected for the year ending December 31, 2019 . These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2018 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission. The December 31, 2018 condensed consolidated balance sheet included herein was derived from the December 31, 2018 audited consolidated balance sheet included in the Company’s Annual Report on Form 10-K. Certain prior year amounts have been reclassified to conform to the current year presentation on the condensed consolidated balance sheets and statements of cash flows, and as presented in Note 3 - Revenue Recognition and Note 13 - Segment Data.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts in the condensed consolidated financial statements and accompanying notes. Significant estimates and assumptions are used for, but not limited to: (1) the valuation of accounts receivable; (2) goodwill, trade names, and other intangible assets; (3) other long-lived assets; (4) share-based compensation; (5) accruals for health, workers’ compensation, and professional liability claims; (6) valuation of deferred tax assets; (7) purchase price allocation; (8) fair value of the interest rate swap agreement; (9) legal contingencies; (10) contingent considerations; (11) income taxes; and (12) sales and other non-income tax liabilities. Accrued insurance claims and reserves include estimated settlements from known claims and actuarial estimates for claims incurred but not reported. Actual results could differ from those estimates. Restructuring Costs The Company considers restructuring activities to be programs whereby it fundamentally changes its operations, such as closing and consolidating facilities, reducing headcount, and realigning operations in response to changing market conditions. As a result, restructuring costs on the consolidated statements of operations primarily include employee termination costs and lease-related exit costs. Effective January 1, 2019, in conjunction with the adoption of the Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), described below, certain office locations that the Company vacated in connection with restructuring activities were included in the measurement of its beginning operating lease liabilities. Previous accruals related to these locations of $0.3 million have been presented as a reduction to the operating lease right-of-use assets on the condensed consolidated balance sheets. Reconciliation of the employee termination costs and lease-related exit costs beginning and ending liability balance is presented below: Employee Termination Costs Lease-Related Exit Costs (amounts in thousands) Balance at January 1, 2019 $ 556 $ 127 Charged to restructuring costs 1,104 — Payments (373 ) (62 ) Balance at March 31, 2019 1,287 65 Charged to restructuring costs 137 — Payments (592 ) (22 ) Balance at June 30, 2019 832 43 Charged to restructuring costs 238 1,310 Payments (615 ) (75 ) Balance at September 30, 2019 $ 455 $ 1,278 Recently Adopted Accounting Pronouncements As of the beginning of the second quarter of 2019, the Company early adopted ASU No. 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40), Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The Company has adopted this guidance prospectively to all implementation costs incurred after the date of adoption with no material impact on its consolidated financial statements. Effective January 1, 2019, the Company adopted ASU No. 2016-02, Leases (Topic 842) , which requires that, as lessee, leases, as defined by the standard, are to be recognized on the balance sheet as right-of-use assets and as lease liabilities. The Company elected not to apply the recognition requirements to short-term leases (leases with terms of twelve months or less), and to apply the transition method, which is applied prospectively, measuring and recognizing the initial right-of-use asset and liability at January 1, 2019, without revising comparative period information or disclosure. In addition, the Company elected the package of transition provisions available for expired or existing contracts, which allowed the Company to forego assessment of: (1) whether contracts are or contain leases; (2) lease classification; and (3) initial direct costs. Consistent with current accounting, all of the Company's existing leases identified under ASC 840 will be treated as operating leases. The Company has also elected the practical expedient to not separate non-lease components from the lease components to which they relate, and instead account for each as a single lease component, for all of its underlying asset classes. Accordingly, all expenses associated with a lease contract are accounted for as lease expenses. As of the later of January 1, 2019 or each lease’s respective commencement date, the Company recorded lease liabilities equal to the present value of its remaining minimum lease payments and right-of-use assets equal to the corresponding lease liability adjusted for any prepaid or accrued lease payments and the remaining balance of lease incentives received. At the transition date, the right-of-use asset and total lease liabilities were $22.0 million and $28.6 million , respectively. The difference between the right-of-use asset and lease liabilities is due to the derecognition of accrued lease payments of $7.2 million , previously included in other current and non-current liabilities, and prepaid rent of $0.6 million , previously included in prepaid expenses. See Note 10 - Leases.

REVENUE RECOGNITION

REVENUE RECOGNITION	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION The Company's revenues, generated from temporary staffing services and other services, are disaggregated by segment in the following table. Sales and usage-based taxes are excluded from revenue. Three Months ended September 30, 2019 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 181,640 $ 19,236 $ — $ 200,876 Other Services 3,334 1,171 3,819 8,324 Total $ 184,974 $ 20,407 $ 3,819 $ 209,200 Three Months ended September 30, 2018 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 172,825 $ 19,643 $ — $ 192,468 Other Services 3,120 1,515 3,614 8,249 Total $ 175,945 $ 21,158 $ 3,614 $ 200,717 Nine Months ended September 30, 2019 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 532,036 $ 51,217 $ — $ 583,253 Other Services 9,362 3,377 11,136 23,875 Total $ 541,398 $ 54,594 $ 11,136 $ 607,128 Nine Months ended September 30, 2018 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 529,662 $ 59,816 $ — $ 589,478 Other Services 9,826 4,236 12,037 26,099 Total $ 539,488 $ 64,052 $ 12,037 $ 615,577 Accounts receivable includes estimated revenue for the Company's employees', subcontracted employees', and independent contractors’ time worked but not yet invoiced. At September 30, 2019 and December 31, 2018, the Company's estimate of amounts that had been worked but had not been invoiced totaled $45.8 million and $44.1 million , respectively, and are included in accounts receivable on the Company's condensed consolidated balance sheets.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Advantage RN Effective July 1, 2017, the Company acquired all of the assets of Advantage RN, LLC and its subsidiaries (collectively, Advantage) for cash consideration of $86.6 million , net of cash acquired. The total purchase price of $88.0 million was subject to a net working capital reduction of $0.6 million at the closing and an additional $0.8 million was received during the third quarter of 2017 as the final adjustment for net working capital. Additionally, $0.6 million of the purchase price was deferred as of the closing and was due to the seller within 20 months, less any Cobra and healthcare payments incurred by the Company on behalf of the seller. The Company incurred approximately $0.5 million in COBRA expenses since the Advantage acquisition and, in February 2019, released to the seller the remaining liability of $0.1 million . Included in the amount paid at closing were two escrow accounts, the first was $14.5 million which related to tax liabilities and the second was $7.5 million which was to cover any post-close liabilities. On July 28, 2017, $7.3 million related to the tax liabilities was released from escrow, leaving a balance of $7.2 million . On April 3, 2019, $4.3 million related to the tax liabilities was disbursed to pay taxes and the remaining $2.9 million was released from escrow to the seller. In the first quarter of 2019, $7.0 million related to the post-close liabilities was released from escrow, leaving a balance of $0.5 million to cover pending post-close liabilities. Mediscan On October 30, 2015, the Company completed the acquisition of all of the membership interests of New Mediscan II, LLC, Mediscan Diagnostic Services, LLC, and Mediscan Nursing Staffing, LLC (collectively, Mediscan). In connection with the Mediscan acquisition, the Company assumed contingent purchase price liabilities for a previously acquired business that are payable annually based on specific performance criteria for the years 2016 through 2019. Payments related to the years 2016 through 2018 were limited to $0.3 million annually and 2019 is uncapped. During each of the nine months ended September 30, 2019 and 2018, the Company paid $0.3 million related to the years 2018 and 2017. As of September 30, 2019, the fair value of the remaining obligations was estimated at $7.5 million and is included in other current and other long-term liabilities on the condensed consolidated balance sheets. See Note 11 - Fair Value Measurements.

COMPREHENSIVE INCOME

COMPREHENSIVE INCOME	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
COMPREHENSIVE INCOME	COMPREHENSIVE INCOME Total comprehensive income (loss) includes net income or loss, foreign currency translation adjustments, and net change in derivative transactions, net of any related deferred taxes, if applicable. Certain of the Company’s foreign subsidiaries use their respective local currency as their functional currency. In accordance with the Foreign Currency Matters Topic of the FASB ASC, assets and liabilities of these operations are translated at the exchange rates in effect on the balance sheet date. Income statement items are translated at the average exchange rates for the period. The cumulative impact of currency fluctuations related to the balance sheet translation is included in accumulated other comprehensive loss in the accompanying condensed consolidated balance sheets and was an unrealized loss of $1.2 million at September 30, 2019 and $1.3 million at December 31, 2018 . In the third quarter of 2019, as a result of the recognition of an unrealized loss on the termination of the Company's interest rate swap agreement, the balance in other comprehensive loss was reversed. As of December 31, 2018, the cumulative impact of net changes in derivative instruments was a loss of $0.2 million . See Note 9 - Derivative. The income tax impact related to components of other comprehensive (loss) income for the three and nine months ended September 30, 2019 and 2018 is reflected on the condensed consolidated statements of comprehensive (loss) income. During the second quarter of 2019, the Company established a valuation allowance on its deferred tax assets. As a result, the first quarter's tax impact recorded through other comprehensive income was reversed.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table sets forth the components of the numerator and denominator for the computation of the basic and diluted earnings per share: Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 (amounts in thousands, except per share data) Numerator: Net (loss) income attributable to common shareholders - Basic and Diluted $ (3,128 ) $ (441 ) $ (56,569 ) $ 2,740 Denominator: Weighted average common shares - Basic 35,865 35,594 35,797 35,682 Effect of diluted shares: Share-based awards — — — 199 Weighted average common shares - Diluted 35,865 35,594 35,797 35,881 Net (loss) income per share attributable to common shareholders - Basic $ (0.09 ) $ (0.01 ) $ (1.58 ) $ 0.08 Net (loss) income per share attributable to common shareholders - Diluted $ (0.09 ) $ (0.01 ) $ (1.58 ) $ 0.08 For the three and nine months ended September 30, 2019 and 2018, no tax benefits were assumed in the weighted average share calculation due to the Company's net operating loss position. Due to the net loss for the three and nine months ended September 30, 2019 and the three months ended September 30, 2018, 317,905 , 177,449 , and 130,965 shares, respectively, were excluded from diluted weighted average shares.

GOODWILL, TRADE NAMES, AND OTHE

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS	GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS The Company had the following acquired intangible assets: September 30, 2019 December 31, 2018 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount (amounts in thousands) Intangible assets subject to amortization: Databases $ 30,530 $ 11,506 $ 19,024 $ 30,530 $ 9,216 $ 21,314 Customer relationships 49,758 25,771 23,987 49,758 23,296 26,462 Non-compete agreements 320 145 175 320 97 223 Trade names 7,700 2,161 5,539 8,879 1,696 7,183 Other intangible assets, net $ 88,308 $ 39,583 $ 48,725 $ 89,487 $ 34,305 $ 55,182 Intangible assets not subject to amortization: Trade names, indefinite-lived $ 5,900 $ 20,402 As of September 30, 2019 , estimated annual amortization expense is as follows: Years Ending December 31: (amounts in thousands) 2019 $ 1,791 2020 7,056 2021 6,848 2022 6,772 2023 6,669 Thereafter 19,589 $ 48,725 Trade names and other intangible assets As part of evolving its go-to-market strategy, in the second quarter of 2019, the Company began eliminating certain brands across all of its segments. The Company’s rebranding efforts resulted in a $14.5 million write-off of indefinite-lived trade names related to its Nurse and Allied Staffing business segment, which is presented as impairment charges on the condensed consolidated statements of operations. In addition, certain finite-lived trade names were accelerated, which resulted in additional amortization expense related to the Company's Nurse and Allied Staffing and Physician Staffing business segments of $0.1 million and $0.5 million , respectively, during the quarter ended June 30, 2019, and $0.3 million related to its Physician Staffing business segment during the quarter ended September 30, 2019. There was no additional amortization expense for Nurse and Allied Staffing in the quarter ended September 30, 2019. Goodwill As of September 30, 2019, the Company performed a qualitative assessment of each of its reporting units and determined it was not more likely than not that the fair value of its reporting units dropped below their carrying value. As a result, management concluded that no impairment testing was warranted as of September 30, 2019. Although management believes that the Company's current estimates and assumptions are reasonable and supportable, there can be no assurance that the estimates and assumptions made for purposes of the impairment testing will prove to be accurate predictions of future performance. As a result of the Company merging its permanent search recruitment brands into its Search segment in the second quarter of 2019, $2.4 million of goodwill was reassigned to its Search reporting unit from Nurse and Allied Staffing. As of September 30, 2019, goodwill by reporting segment was: $86.4 million for Nurse and Allied Staffing, $2.8 million for Physician Staffing, and $11.9 million for Search, totaling $101.1 million . See Note 13 - Segment Data.

DEBT

DEBT	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
DEBT	DEBT The Company's long-term debt consisted of the following: September 30, 2019 December 31, 2018 Principal Debt Issuance Costs Principal Debt Issuance Costs (amounts in thousands) Term Loan, interest 5.4% and 4.8% at September 30, 2019 and December 31, 2018, respectively $ 71,376 $ (820 ) $ 83,876 $ (697 ) Less current portion — — (5,235 ) — Long-term debt $ 71,376 $ (820 ) $ 78,641 $ (697 ) Amended and Restated Senior Credit Facility On September 30, 2019, the Company entered into a Third Amendment (Third Amendment) to its Amended and Restated Credit Agreement dated August 1, 2017 that modified the following: (1) reduced the Aggregate Revolving Commitments from $75.0 million to $65.0 million on the effective date, to $55.0 million on October 31, 2019, to $45.0 million on November 30, 2019, and to $35.0 million on December 31, 2019; (2) reduced the Letter of Credit sublimit from $35.0 million to $25.0 million ; (3) changed the maximum Consolidated Net Leverage Ratio from 4.25 :1:00 to 4.60 :1:00 for the period ending September 30, 2019; and (4) changed the minimum Consolidated Fixed Charge Coverage Ratio from 1.50 :1.00 to 1.10 :1.00 for the period ending September 30, 2019. The Company was in compliance with the covenants contained in the Amended and Restated Credit Agreement as of September 30, 2019. On March 29, 2019, the Company entered into a Second Amendment (Second Amendment) to its Amended and Restated Credit Agreement that, among other administrative changes, modified the following: (1) changed the financial leverage ratio from Consolidated Total Leverage to Consolidated Net Leverage and permitted a maximum Consolidated Net Leverage Ratio of 4.60 :1.00 for the periods of December 31, 2018 through June 30, 2019, 4.25 :1:00 for the period ending September 30, 2019, 4.00 :1.00 for the period ending December 31, 2019, 3.75 :1.00 for the period ending March 31, 2020, 3.50 :1.00 for the period ending June 30, 2020, 3.25 :1.00 for the period ending September 30, 2020, and maintained 3.00 :1:00 for the periods thereafter and as adjusted pursuant to a Specified and Qualified Permitted Acquisition (as defined therein); (2) the Applicable Margin definition was revised to: modify Level V to be greater than or equal to 3.00 :1.00 but less than 3.50 :1.00; added an additional Level VI if the Consolidated Net Leverage is greater than or equal to 3.50 :1.00 but less than 4.00 :1.00; and added an additional Level VII if Consolidated Net Leverage Ratio is greater than 4.00 :1.00. The added Levels VI and VII resulted in an increase in the Applicable Margin for borrowing from their respective prior Levels by 25 basis points for each and an increase of 5 basis points to the Commitment Fee for each; (3) added an additional financial covenant for the quarters ending March 31, 2019 through and including the quarter ending December 31, 2019, that requires the Consolidated Asset Coverage Ratio to be no less than 1.10 :1.00; and (4) lowered the Aggregate Revolving Commitments from $115.0 million to $75.0 million through the exercise of a $40 million Optional Reduction. Both amendments were treated as modifications. As a result, debt issuance costs were written off and included as loss on early extinguishment of debt on the consolidated condensed statement of operations. In addition, fees paid in connection with the Second Amendment of $0.6 million in the first six months of 2019, as well as $0.1 million paid in fees in the third quarter of 2019 in connection with the Third Amendment, were included as debt issuance costs associated with the revolving credit facility and as a reduction to the carrying amount of the term loan and were expected to be amortized to interest expense over the remaining term of the arrangement. On March 29, 2019 and June 28, 2019, the Company made optional prepayments of $7.5 million and $5.0 million , respectively, on its Term Loan, which have been allocated to the next consecutive scheduled quarterly payments resulting in the next seven and a portion of the eighth payment being prepaid. The Company had the right at any time and from time to time to prepay any borrowing, in whole or in part, without premium or penalty, by giving written notice (or telephonic notice promptly confirmed in writing). The Company was required to prepay its Term Loan and Revolving Credit Facility under certain circumstances including from net cash proceeds from asset sales or dispositions in excess of certain thresholds, as well as from net cash proceeds from the issuance of certain debt by the Company. As of September 30, 2019 , the aggregate scheduled maturities of the term loan were as follows: Term Loan (amounts in thousands) Through Years Ending December 31: 2019 $ — 2020 — 2021 5,386 2022 65,990 2023 — Thereafter — Total $ 71,376 Subject to the terms of the Amended and Restated Credit Agreement, the Company paid interest on: (i) each Base Rate Loan at the Base Rate (as defined therein) plus the Applicable Margin in effect from time to time, (ii) each LIBOR Index Rate Loan at the One Month LIBOR Index Rate (as defined therein) plus the Applicable Margin in effect from time to time, and (iii) each Eurodollar Loan at the Adjusted LIBOR for the applicable Interest Period (as defined therein) in effect for such Loan plus the Applicable Margin in effect from time to time. The Applicable Margin, as of any date, was a percentage per annum determined by reference to the applicable Consolidated Net Leverage Ratio (as defined by the agreement) in effect on such date. As of September 30, 2019 , the Amended Term Loan and Amended Revolving Credit Facility bore interest at a rate equal to One Month LIBOR plus 3.25% . The interest rate was subject to an increase of 2.00% if an event of default exists under the Amended and Restated Credit Agreement. The Company was required to pay a commitment fee on the average daily unused portion of the Amended Revolving Credit Facility, based on the Applicable Margin which is 0.50% as of September 30, 2019 . During the three months ended March 31, 2018, the Company entered into an interest rate swap to reduce its exposure to fluctuations in the interest rates associated with its debt, which was effective April 2, 2018. The Company terminated its interest rate swap agreement on September 26, 2019. See Note 9 - Derivative. The Amended and Restated Credit Agreement contained customary representations, warranties, and affirmative covenants. The Amended and Restated Credit Agreement also contained customary negative covenants, subject to some exceptions, on: (i) indebtedness and preferred equity; (ii) liens; (iii) fundamental changes; (iv) investments; (v) restricted payments; and (vi) sale of assets and certain other restrictive agreements. The Amended and Restated Credit Agreement also contained customary events of default, such as payment defaults, cross-defaults to other material indebtedness, bankruptcy and insolvency, the occurrence of a defined change in control and the failure to observe the negative covenants and other covenants related to the operation of the Company’s business. The obligations under the Amended and Restated Credit Agreement were guaranteed by all of the Company’s domestic wholly-owned subsidiaries and are secured by a first-priority security interest in the Collateral (as defined therein). As of September 30, 2019 , the Company had $20.6 million letters of credit outstanding, which related to the Company’s workers’ compensation and professional liability insurance policies. ABL Loan Agreement October 2019 On October 25, 2019, the Company entered into a new $120.0 million senior secured asset-based credit facility (the ABL) and terminated its commitments under its Amended and Restated Credit Agreement. The initial amounts drawn on the new ABL included funds to repay its then outstanding borrowings of $75.4 million under its prior Amended and Restated Credit Agreement and $1.3 million for the payment of fees, expenses, and accrued interest, as well as to backstop $21.2 million for outstanding letters of credit, leaving $21.4 million of borrowing availability. The refinancing is treated as extinguishment of debt, and, as a result, the Company expects to recognize an additional loss on early extinguishment of debt in the fourth quarter of 2019 of approximately $1.4 million , related to the write-off of debt issuance costs. The ABL provides for a five -year revolving credit facility, including a sublimit for swing loans up to $15.0 million and a $35.0 million sublimit for standby letters of credit. Availability of the ABL commitments is subject to a borrowing base of up to 85% of secured eligible accounts receivable, subject to adjustment at certain quality levels, plus an amount of supplemental availability, initially equal to $16.9 million , and reducing over time in accordance with the terms of the definitive loan agreement for the ABL (the Loan Agreement), minus customary reserves, and subject to customary adjustments. As of the closing, the amount of the borrowing base was $119.3 million . Revolving loans and letters of credit issued under the Loan Agreement reduce availability under the ABL on a dollar-for-dollar basis. Availability under the ABL will be used for general corporate purposes. Additionally, the facility contains an uncommitted accordion provision to increase the amount of the facility by an additional $30.0 million . Borrowings under the ABL generally bear interest at a variable rate based on either LIBOR or Base Rate plus an applicable margin, subject to monthly pricing adjustments, pursuant to a pricing matrix based on the Company’s excess availability under the revolving credit facility. In addition, the facility is subject to an unused fee, letter of credit fees and an administrative fee. The Loan Agreement contains various restrictions and covenants applicable to the Company and its subsidiaries, including a covenant to maintain a minimum fixed charge coverage ratio. Obligations under the ABL are secured by substantially all the assets of the borrowers and guarantors under the ABL, subject to customary exceptions. The Loan Agreement also contains customary events of default. If an event of default under the Loan Agreement occurs and is continuing, then the administrative agent or the requisite lenders may declare any outstanding obligations under the Loan Agreement to be immediately due and payable. In addition, if the Company or any of its subsidiaries becomes the subject of voluntary or involuntary proceedings under any bankruptcy, insolvency or similar law, than any outstanding obligations under the Loan Agreement will automatically become due and payable.

DERIVATIVE

DERIVATIVE	9 Months Ended
	Sep. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE	DERIVATIVE The Company had an interest rate swap agreement that, at initiation, effectively fixed the interest rate on 50% of the amortizing balance of the Company’s term debt, exclusive of the credit spread on the debt. The interest rate swap agreement required the Company to pay a fixed rate to the respective counterparty of 2.627% per annum on an amortizing notional amount corresponding with the initial term loan payment schedule, and to receive from the respective counterparty, interest payments based on the applicable notional amounts and 1 month USD LIBOR, with no exchanges of notional amounts. As of December 31, 2018, the interest rate swap was treated as a cash flow hedge and its fair value of a $0.2 million liability is included in other current and other long-term liabilities on the consolidated balance sheets. The Company anticipated entering into the new asset-based credit facility that closed in October 2019 (See Note 8 - Debt). In contemplation of that, the Company terminated its interest rate swap agreement by making a cash payment of $1.3 million on September 26, 2019, which is included in net cash provided by operating activities on the condensed consolidated statement of cash flows. As the forecasted interest payments related to the swap were no longer expected to occur, the unrealized amount of loss that had accumulated in other comprehensive loss was recognized resulting in a $1.3 million loss in the third quarter of 2019, included in loss on derivative on the condensed consolidated statement of operations.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
LEASES	LEASES The Company has lease contracts related to the rental of office space, housing for its healthcare professionals on assignments, and other equipment rentals. The Company's lease population included in the recognition of its beginning right-of-use asset and lease liabilities under the Leases Topic of the FASB ASC is substantially related to the rental of office space. The Company enters into lease agreements as lessee for the rental of office space for both its corporate and branch locations that may include options to extend or terminate early. Many of these real estate leases require variable payments of property taxes, insurance, and common area maintenance, in addition to base rent. The variable portion of these lease payments is not included in the right-of-use assets or lease liabilities. Rather, variable payments, other than those dependent upon an index or rate, are expensed when the obligation for those payments is incurred and are included in lease expense in selling, general and administrative expense on the condensed consolidated statement of operations. These leases do not include residual value guarantees, covenants, or other restrictions. Certain of the leases have provisions for free rent months during the lease term and/or escalating rent payments. In addition, particularly for the Company’s longer-term leases for its corporate offices, it has received incentives to enter into the leases such as receiving up to a specified dollar amount to construct tenant improvements. These lease incentives resulted in deferred rent credits. Upon adoption of the Leases Topic of the FASB ASC, these deferred rent credits reduced the beginning operating right-of-use asset recognized and, consistent with the prior guidance will be recognized as a reduction to future rent expense over the expected remaining term of the respective leases. The Company determines whether an arrangement constitutes a lease and records lease liabilities and right-of-use assets on its consolidated balance sheets at lease commencement. Lease liabilities are measured based on the present value of the total lease payments not yet paid discounted based on its incremental borrowing rate, as the rate implicit in the lease is not determinable. Its incremental borrowing rate is estimated based on what it would be required to pay for a collateralized borrowing equal to the total lease payments over the term of the lease. As such, the Company estimates its incremental borrowing rate based on an analysis of publicly traded debt securities of companies with credit and financial profiles similar to its own. Right-of-use assets are measured based on the corresponding lease liability adjusted for: (i) payments made to the lessor at or before the commencement date, (ii) initial direct costs, and (iii) tenant incentives under the lease. Rent expense commences when the lessor makes the underlying asset available to us. The Company does not assume renewals or early terminations unless it is reasonably certain to exercise these options at commencement. For short-term leases, rent expense is recognized in the condensed consolidated statements of operations on a straight-line basis over the lease term. The table below presents the lease-related assets and liabilities included on the condensed consolidated balance sheets: Classification on Condensed Consolidated Balance Sheets: September 30, 2019 (amounts in thousands) Operating lease right-of-use assets $ 17,796 Operating lease liabilities - current $ 4,936 Operating lease liabilities - non-current $ 20,112 Weighted-average remaining lease term 4.9 years Weighted average discount rate (a) 6.26 % ________________ (a) Upon adoption of the new lease standard, discount rates used for existing leases were established at January 1, 2019. The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the operating lease liabilities (which do not include short-term leases) recorded on the condensed consolidated balance sheets as of September 30, 2019: Years Ending December 31: (amounts in thousands) 2019 $ 1,254 2020 6,775 2021 5,924 2022 5,042 2023 4,696 Thereafter 5,869 Total minimum lease payments 29,560 Less: amount of lease payments representing interest (4,512 ) Present value of future minimum lease payments 25,048 Less: current lease obligations (4,936 ) Non-current lease obligations $ 20,112 Future minimum lease payments, as of December 31, 2018, associated with non-cancelable operating lease agreements with terms of one year or more are as follows: Years Ending December 31: (amounts in thousands) 2019 $ 7,451 2020 6,287 2021 5,407 2022 4,857 2023 4,700 Thereafter 5,893 Total minimum lease payments $ 34,595 Other Information The table below provides information regarding supplemental cash flows: Nine Months Ended September 30, 2019 (amounts in thousands) Supplemental Cash Flow Information: Cash paid for amounts included in the measurement of operating lease liabilities $ 5,619 Right-of-use assets obtained in exchange for new operating lease liabilities $ 872 The components of lease expense are as follows: Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 (amounts in thousands) Amounts Included in Condensed Consolidated Statements of Operations: Operating lease expense $ 1,646 $ 5,038 Short-term lease expense $ 2,124 $ 6,232 Variable and other lease costs $ 598 $ 1,975 Operating lease expense, short-term lease expense, and variable and other lease costs are included in selling, general and administrative expenses and direct operating expenses on the Company's condensed consolidated statements of operations, depending on the nature of the leased asset. In the third quarter of 2019, the Company ceased use of several facilities and is in the process of seeking to sublet some of the space where possible. The decision and change in the use of space resulted in a right-of-use asset impairment charge of $1.2 million , presented as impairment charges on the condensed consolidated statements of operations. See Note 11 - Fair Value Measurements. As of September 30, 2019, the Company does not have any material operating leases which have not yet commenced.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The Fair Value Measurements and Disclosures Topic of the FASB ASC defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This topic also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 —Quoted prices in active markets for identical assets or liabilities. Level 2 —Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 —Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Items Measured at Fair Value on a Recurring Basis: The Company’s financial assets/liabilities required to be measured on a recurring basis were its: (1) deferred compensation asset included in other non-current assets; (2) deferred compensation liability included in other long-term liabilities; (3) interest rate swap agreement included in other current and other long-term liabilities; and (4) contingent consideration liabilities included in other current and other long-term liabilities. Deferred compensation —The Company utilizes Level 1 inputs to value its deferred compensation assets and liabilities. The Company’s deferred compensation assets and liabilities are measured using publicly available indices, as per the plan documents. Interest rate swap agreement —The Company utilized Level 2 inputs to value its interest rate swap agreement through the date of its termination. See Note 8 - Debt and Note 9 - Derivative. Contingent consideration liabilities —Potential earnout payments related to the acquisition of Mediscan are contingent upon meeting certain performance requirements through 2019. The long-term portion of these liabilities has been included in other long-term liabilities, and the short-term portion is included in other current liabilities on the condensed consolidated balance sheets. The Company utilized Level 3 inputs to value these contingent consideration liabilities as significant unobservable inputs were used in the calculation of their fair value. The Mediscan contingent consideration liability had been measured at fair value through June 30, 2019 using a discounted cash flow model in a Monte Carlo simulation setting, utilizing significant unobservable inputs, including the expected volatility of the acquisitions' gross profits and an estimated discount rate commensurate with the risks of the expected gross profit stream. As of September 30, 2019, due to the end of the earnout period approaching, the Company measured the fair value of the liability based on the expected payout. See Note 4 - Acquisitions. The fair value of contingent consideration and the associated liabilities will be adjusted to fair value at each reporting date until actual settlement occurs, with the changes in fair value and related accretion reflected as acquisition-related contingent consideration on the condensed consolidated statements of operations. Significant increases (decreases) in the volatility or in any of the probabilities of success, or decreases (increases) in the discount rate would result in a significantly higher (lower) fair value, respectively, and commensurate changes to these liabilities. The table which follows summarizes the estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis: Fair Value Measurements September 30, 2019 December 31, 2018 (amounts in thousands) Financial Assets: (Level 1) Deferred compensation asset $ 723 $ — Financial Liabilities: (Level 1) Deferred compensation liability $ 2,019 $ 1,725 (Level 2) Interest rate swaps $ — $ 234 (Level 3) Contingent consideration liabilities $ 7,484 $ 7,689 The opening balances of contingent consideration liabilities are reconciled to the closing balances for fair value measurements of these liabilities categorized within Level 3 of the fair value hierarchy are as follows: Contingent Consideration Liabilities (amounts in thousands) December 31, 2018 $ 7,689 Payments (100 ) Valuation adjustment 247 March 31, 2019 7,836 Valuation adjustment 253 June 30, 2019 8,089 Payments (179 ) Valuation adjustment (426 ) September 30, 2019 $ 7,484 Items Measured at Fair Value on a Non-Recurring Basis: The Company's non-financial assets, such as goodwill, trade names, other intangible assets, right-of-use assets, and property and equipment, are measured at fair value when there is an indicator of impairment and are recorded at fair value only when an impairment charge is recognized. During an evaluation of goodwill, trade names, and other intangible assets during the fourth quarter of 2018, the carrying value of goodwill and trade names in the Physician Staffing reporting unit exceeded their fair values. As a result, the Company recorded impairment charges that incorporated fair value measurements based on Level 3 inputs. In the second quarter of 2019, the Company eliminated certain of its brands as part of a rebranding strategy. and as a result, recorded impairment charges of $14.5 million related to its trade names in Nurse and Allied Staffing. See Note 7 - Goodwill, Trade Names, and Other Intangible Assets. In the third quarter of 2019, the Company ceased use of several facilities and is in the process of seeking to sublet some of the space where possible. The decision and change in the use of space resulted in a right-of-use asset impairment charge of $1.2 million . This loss was determined by comparing the fair value of the impacted right-of-use assets to the carrying value of the assets as of the impairment measurement date, in accordance with the Property, Plant and Equipment Topic of the FASB ASC. The fair value of the right-of-use asset was based on the estimated sublease income for the space taking into consideration the time period it will take to obtain a subtenant, the applicable discount rate, and the sublease rate. Furthermore, the Company wrote-off a total of $0.6 million of leasehold improvements and other property and equipment related to these locations. The measurement of the right-of-use asset impairments, using the assumptions described, is a level 3 measurement. Impairment charges on the condensed consolidated statement of operations include impairment of the trade names, the right-of-use assets, leasehold improvements, and property and equipment, and totaled $16.3 million for the nine months ended September 30, 2019. Other Fair Value Disclosures: Financial instruments not measured or recorded at fair value in the accompanying condensed consolidated balance sheets consist of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, and short and long-term debt. The estimated fair value of accounts receivable, accounts payable, and accrued expenses approximate their carrying amount due to the short-term nature of these instruments. The estimated fair value of the Company's debt was calculated using a discounted cash flow analysis and appropriate valuation methodologies using Level 2 inputs from available market information. The carrying amounts and estimated fair value of the Company’s significant financial instruments that were not measured at fair value are as follows: September 30, 2019 December 31, 2018 Carrying Fair Carrying Fair Financial Liabilities: (amounts in thousands) (Level 2) Term Loan, net $ 70,556 $ 71,400 $ 83,179 $ 81,800 Concentration of Credit Risk: The Company has invested its excess cash in highly-rated overnight funds and other highly-rated liquid accounts. The Company is exposed to credit risk associated with these investments, as the cash balances typically exceed the current Federal Deposit Insurance Corporation (FDIC) limit of $250,000 . The Company minimizes its credit risk relating to these positions by monitoring the financial condition of the financial institutions involved and by primarily conducting business with large, well established financial institutions and diversifying its counterparties. The Company generally does not require collateral and mitigates its credit risk by performing credit evaluations and monitoring at-risk accounts. The allowance for doubtful accounts represents the Company’s estimate of uncollectible receivables based on a review of specific accounts and the Company’s historical collection experience. The Company writes off specific accounts based on an ongoing review of collectability as well as past experience with the customer. The Company’s contract terms typically require payment between 15 to 60 days from the date of invoice and are considered past due based on the particular negotiated contract terms. Overall, based on the large number of customers in differing geographic areas, primarily throughout the United States and its territories, the Company believes the concentration of credit risk is limited.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Stock Repurchase Program During the nine months ended September 30, 2019, the Company did not repurchase any shares of its Common Stock. During the nine months ended September 30, 2018, the Company repurchased and retired 432,439 shares of its Common Stock for $5.0 million , at an average market price of $11.54 per share, under an authorized share repurchase program. As of September 30, 2019 , the Company has 510,004 shares of Common Stock under the current share repurchase program available to repurchase, subject to certain conditions in the Company's Amended and Restated Credit Agreement. Share-Based Payments The following table summarizes restricted stock awards and performance stock awards activity issued under the 2017 Plan for the nine months ended September 30, 2019 : Restricted Stock Awards Performance Stock Awards Number of Weighted Number of Target Weighted Unvested restricted stock awards, January 1, 2019 589,120 $ 12.00 365,149 $ 12.35 Granted 837,099 $ 7.06 192,939 $ 7.06 Vested (331,395 ) $ 11.66 — $ — Forfeited (84,515 ) $ 9.26 (189,619 ) $ 12.25 Unvested restricted stock awards, September 30, 2019 1,010,309 $ 8.52 368,469 $ 9.64 Restricted stock awards granted under the Company’s 2017 Plan entitle the holder to receive, at the end of a vesting period, a specified number of shares of the Company’s common stock. Share-based compensation expense is measured by the market value of the Company’s stock on the date of grant. The shares vest ratably over a three year period ending on the anniversary date of the grant, and vesting is subject to the employee's continuing employment. There is no partial vesting and any unvested portion is forfeited. Pursuant to the 2017 Plan, the number of target shares that are issued for performance-based stock awards are determined based on the level of attainment of the targets. During the three and nine months ended September 30, 2019, $1.0 million and $2.5 million , respectively, was included in selling, general and administrative expenses related to share-based payments, and a net of 5,233 and 230,986 shares, respectively, of Common Stock were issued upon the vesting of restricted stock. During the three and nine months ended September 30, 2018, $1.0 million and $2.4 million , respectively, was included in selling, general and administrative expenses related to share-based payments, and a net of 5,460 and 155,914 shares, respectively, of Common Stock were issued upon the vesting of restricted stock.

SEGMENT DATA

SEGMENT DATA	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
SEGMENT DATA	SEGMENT DATA In accordance with the Segment Reporting Topic of the FASB ASC, the Company reports three business segments – Nurse and Allied Staffing, Physician Staffing, and Search. The Company manages and segments its business based on the services it offers to its customers as described below: ● Nurse and Allied Staffing – Nurse and Allied Staffing provides traditional staffing, recruiting, and value-added total talent solutions including: temporary and permanent placement of travel and local branch-based nurse and allied professionals, MSP services, education healthcare services, and outsourcing services. Its clients include: public and private acute-care and non-acute care hospitals, government facilities, public schools and charter schools, outpatient clinics, ambulatory care facilities, physician practice groups, retailers, and many other healthcare providers throughout the United States. ● Physician Staffing – Physician Staffing provides physicians in many specialties, as well as certified registered nurse anesthetists, nurse practitioners, and physician assistants as independent contractors on temporary assignments throughout the United States at various healthcare facilities, such as acute and non-acute care facilities, medical group practices, government facilities, and managed care organizations. ● Search – Search includes retained and contingent search services for physicians, healthcare executives, and other healthcare professionals, as well as recruitment process outsourcing. The Company’s management evaluates performance of each segment primarily based on revenue and contribution income. The Company defines contribution income as income or loss from operations before depreciation and amortization, acquisition and integration costs, acquisition-related contingent consideration, restructuring costs, legal settlement charges, impairment charges, and corporate overhead. Contribution income is a financial measure used by management when assessing segment performance and is provided in accordance with the Segment Reporting Topic of the FASB ASC. The Company’s management does not evaluate, manage, or measure performance of segments using asset information; accordingly, total asset information by segment is not prepared or disclosed. The information in the following table is derived from the segments’ internal financial information as used for corporate management purposes. Certain corporate expenses are not allocated to and/or among the operating segments. Information on operating segments and a reconciliation to income from operations for the periods indicated are as follows: Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 (amounts in thousands) Revenue from services: Nurse and Allied Staffing $ 184,974 $ 175,945 $ 541,398 $ 539,488 Physician Staffing 20,407 21,158 54,594 64,052 Search 3,819 3,614 11,136 12,037 $ 209,200 $ 200,717 $ 607,128 $ 615,577 Contribution income (loss): Nurse and Allied Staffing $ 16,097 $ 16,507 $ 46,504 $ 50,064 Physician Staffing 811 1,307 1,724 4,190 Search 78 97 (526 ) 833 16,986 17,911 47,702 55,087 Corporate overhead 10,975 10,937 34,744 32,399 Depreciation and amortization 2,907 2,892 9,448 8,764 Acquisition-related contingent consideration (426 ) 16 74 449 Acquisition and integration costs — 70 311 261 Restructuring costs 1,607 1,351 2,884 1,979 Legal settlement charges — — 1,600 — Impairment charges 1,804 — 16,306 — Income (loss) from operations $ 119 $ 2,645 $ (17,665 ) $ 11,235 In the second quarter of 2019, the Company merged its permanent search recruitment brands. As a result, for the three and nine months ended September 30, 2018, $0.4 million and $1.3 million of revenue, respectively, and less than $0.1 million and $0.1 million contribution income, respectively, were reclassified from Nurse and Allied Staffing to Search to conform to the current period presentation.

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES Legal Proceedings From time to time, the Company is involved in various litigation, claims, investigations, and other proceedings that arise in the ordinary course of its business. These matters primarily relate to employee-related matters that include individual and collective claims, professional liability, tax, and payroll practices. The Company establishes reserves when available information indicates that a loss is probable and an amount or range of loss can be reasonably estimated. These assessments are performed at least quarterly and are based on the information available to management at the time and involve a significant management judgment to determine the probability and estimated amount of potential losses, if any. Based on the available information considered in its reviews, the Company adjusts its loss contingency accruals and its disclosures as may be required. Actual outcomes or losses may differ materially from those estimated by the Company's current assessments, including available insurance recoveries, which would impact the Company's profitability. Adverse developments in existing litigation claims or legal proceedings involving the Company or new claims could require management to establish or increase litigation reserves or enter into unfavorable settlements or satisfy judgments for monetary damages for amounts in excess of current reserves, which could adversely affect the Company's financial results. In the second quarter of 2019, the Company recorded $1.6 million in legal settlement charges related to the resolution of a medical malpractice lawsuit, as well as a 2019 California wage and hour class action settlement agreement which remains subject to court approval. The Company believes the outcome of any outstanding loss contingencies as of September 30, 2019 will not have a material adverse effect on its business, financial condition, results of operations or cash flows. In October 2019, the Company received a grand jury subpoena directed to Advantage On Call whose assets were purchased by Cross Country Healthcare, Inc. in 2017. The subpoena appears to relate to an investigation of home healthcare services and healthcare staffing services. The Company is cooperating with the investigation. Sales and Other State Non-Income Tax Liabilities The Company's sales and other state non-income tax filings are subject to routine audits by authorities in the jurisdictions where it conducts business in the United States which may result in assessments of additional taxes. The Company accrues sales and other non-income tax liabilities based on the Company's best estimate of its probable liability utilizing currently available information and interpretation of relevant tax regulations. Non-income tax expense is included in selling, general and administrative expenses on its condensed consolidated statements of operations and the liability is reflected in other current liabilities as of September 30, 2019 and December 31, 2018 , on its condensed consolidated balance sheets.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the three and nine months ended September 30, 2019, the Company calculated its effective tax rate based on year-to-date results, pursuant to the Income Taxes Topic of the FASB ASC, as opposed to estimating its annual effective tax rate. For the three and nine months ended September 30, 2018, the Company estimated its annual effective tax rate and applied that rate to year-to-date results. The Company’s effective tax rate for the three and nine months ended September 30, 2019 was negative 3.6% and negative 135.5% , respectively, including the impact of discrete items. Excluding discrete items, the Company’s effective tax rate for the three and nine months ended September 30, 2019 was a negative 7.0% and 2.6% , respectively. The effective tax rate for the three months ended September 30, 2019 was primarily impacted by international and state taxes while the effective tax rate for the nine months ended September 30, 2019 was primarily impacted by the additional valuation allowance, impairment of indefinite-lived intangibles, and international and state taxes. In the second quarter of 2019, management assessed the available positive and negative evidence to estimate whether sufficient future taxable income will be generated to permit use of the Company's existing deferred tax assets. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended June 30, 2019. On the basis of this evaluation, an additional valuation allowance of $36.0 million was recorded ( $35.8 million of which was recorded as income tax expense and $0.2 million as a reduction of other comprehensive income) to reduce the portion of the deferred tax asset that is not more likely than not to be realized. The Company intends to maintain a valuation allowance until sufficient positive evidence exists to support its reversal. As of September 30, 2019 and December 31, 2018, the Company had valuation allowances of $37.7 million and $1.2 million , respectively. The September 30, 2019 valuation allowance applied to all domestic deferred tax assets other than certain deferred tax assets expected to be realized. The December 31, 2018 valuation allowance applied to the uncertainty of the realization of certain state net operating losses. As of September 30, 2019 , the Company had approximately $0.7 million of unrecognized tax benefits included in other long-term liabilities ( $5.7 million , net of deferred taxes, which would affect the effective tax rate if recognized). During the three months ended September 30, 2019, the Company reduced its unrecognized tax benefits by $0.9 million related to statute of limit expirations and a change in expected tax resolutions, the majority of which was offset by valuation allowance. For the nine months ended September 30, 2019 , the Company had gross decreases of $0.1 million to its current year unrecognized tax benefits related to federal and state tax provisions. The tax years 2012 through 2018 remain open to examination by certain taxing jurisdictions to which the Company is subject to tax.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company provides services to entities which are affiliated with certain members of the Company’s Board of Directors. Management believes such services were conducted on terms equivalent to those prevailing in an arm's-length transaction. Revenue related to these transactions was $0.1 million for both the three and nine months ended September 30, 2019, and less than $0.1 million for both the three and nine months ended September 30, 2018. Accounts receivable due from these entities at September 30, 2019 and December 31, 2018 was less than $0.1 million . The Company has a 68% ownership interest in Cross Country Talent Acquisition Group, LLC, a joint venture between the Company and a hospital system. The Company generated revenue providing staffing services to the hospital system of $6.3 million and $18.2 million for the three and nine months ended September 30, 2019, respectively, and $5.4 million and $14.5 million for the three and nine months ended September 30, 2018, respectively. At September 30, 2019 and December 31, 2018 , the Company had a receivable balance of $2.9 million and $2.8 million , respectively, and a payable balance of $0.4 million and $0.3 million , respectively. Subsequent to the Company's acquisition of Mediscan on October 30, 2015, Mediscan continued to operate at premises owned, in part, by the founding members of Mediscan. The Company paid $0.1 million and $0.3 million , respectively, in rent expense for these premises for the three and nine months ended September 30, 2018. In the fourth quarter of 2018, the Company vacated the premises.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this update modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement , based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The amendments in this update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, and should be applied either prospectively or retrospectively depending on the nature of the disclosure. An entity is permitted to early adopt any removed or modified disclosures upon issuance of this update and delay adoption of the additional disclosures until their effective date. The Company is currently in the process of evaluating this standard and expects to adopt the full provisions in its first quarter of 2020. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments. The amendments in this update require a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected based on historical experience, current conditions, and reasonable supportable forecasts. The amendments in this update are effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted no sooner than the first quarter of 2019. A modified retrospective approach is required for all investments, except debt securities for which an other-than-temporary impairment had been recognized prior to the effective date, which will require a prospective transition approach and should be applied either prospectively or retrospectively depending on the nature of the disclosure. The Company is currently in the process of evaluating this standard and expects to adopt the full provisions in its first quarter of 2020.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS In October 2019, the Company's senior credit facility was replaced by a new $120.0 million senior secured asset-based credit facility (ABL). The ABL provides for a five -year revolving credit facility, including a sublimit for swing loans up to $15.0 million and a $35.0 million sublimit for standby letters of credit. Availability under the ABL is subject to a borrowing base, which was $119.3 million at closing. See Note 8 - Debt.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Consolidation	The accompanying condensed consolidated financial statements include the accounts of Cross Country Healthcare, Inc. and its direct and indirect wholly-owned subsidiaries (collectively, the Company). The condensed consolidated financial statements include all assets, liabilities, revenue, and expenses of Cross Country Talent Acquisition Group, LLC, which is controlled by the Company but not wholly-owned. The Company records the ownership interest of the noncontrolling shareholder as noncontrolling interest in subsidiary. All intercompany transactions and balances have been eliminated in consolidation. In the opinion of management, all entries necessary for a fair presentation of such unaudited condensed consolidated financial statements have been included. These entries consisted of all normal recurring items.
Basis of Accounting	The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by United States generally accepted accounting principles (U.S. GAAP) for complete financial statements. These operating results are not necessarily indicative of the results that may be expected for the year ending December 31, 2019 . These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2018 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission. The December 31, 2018 condensed consolidated balance sheet included herein was derived from the December 31, 2018 audited consolidated balance sheet included in the Company’s Annual Report on Form 10-K. Certain prior year amounts have been reclassified to conform to the current year presentation on the condensed consolidated balance sheets and statements of cash flows, and as presented in Note 3 - Revenue Recognition and Note 13 - Segment Data.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts in the condensed consolidated financial statements and accompanying notes. Significant estimates and assumptions are used for, but not limited to: (1) the valuation of accounts receivable; (2) goodwill, trade names, and other intangible assets; (3) other long-lived assets; (4) share-based compensation; (5) accruals for health, workers’ compensation, and professional liability claims; (6) valuation of deferred tax assets; (7) purchase price allocation; (8) fair value of the interest rate swap agreement; (9) legal contingencies; (10) contingent considerations; (11) income taxes; and (12) sales and other non-income tax liabilities. Accrued insurance claims and reserves include estimated settlements from known claims and actuarial estimates for claims incurred but not reported. Actual results could differ from those estimates.
Restructuring Costs	Restructuring Costs The Company considers restructuring activities to be programs whereby it fundamentally changes its operations, such as closing and consolidating facilities, reducing headcount, and realigning operations in response to changing market conditions. As a result, restructuring costs on the consolidated statements of operations primarily include employee termination costs and lease-related exit costs. Effective January 1, 2019, in conjunction with the adoption of the Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), described below, certain office locations that the Company vacated in connection with restructuring activities were included in the measurement of its beginning operating lease liabilities. Previous accruals related to these locations of $0.3 million have been presented as a reduction to the operating lease right-of-use assets on the condensed consolidated balance sheets.
Recently Adopted Accounting Pronouncement	Recently Adopted Accounting Pronouncements As of the beginning of the second quarter of 2019, the Company early adopted ASU No. 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40), Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract, which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The Company has adopted this guidance prospectively to all implementation costs incurred after the date of adoption with no material impact on its consolidated financial statements. Effective January 1, 2019, the Company adopted ASU No. 2016-02, Leases (Topic 842) , which requires that, as lessee, leases, as defined by the standard, are to be recognized on the balance sheet as right-of-use assets and as lease liabilities. The Company elected not to apply the recognition requirements to short-term leases (leases with terms of twelve months or less), and to apply the transition method, which is applied prospectively, measuring and recognizing the initial right-of-use asset and liability at January 1, 2019, without revising comparative period information or disclosure. In addition, the Company elected the package of transition provisions available for expired or existing contracts, which allowed the Company to forego assessment of: (1) whether contracts are or contain leases; (2) lease classification; and (3) initial direct costs. Consistent with current accounting, all of the Company's existing leases identified under ASC 840 will be treated as operating leases. The Company has also elected the practical expedient to not separate non-lease components from the lease components to which they relate, and instead account for each as a single lease component, for all of its underlying asset classes. Accordingly, all expenses associated with a lease contract are accounted for as lease expenses. As of the later of January 1, 2019 or each lease’s respective commencement date, the Company recorded lease liabilities equal to the present value of its remaining minimum lease payments and right-of-use assets equal to the corresponding lease liability adjusted for any prepaid or accrued lease payments and the remaining balance of lease incentives received. At the transition date, the right-of-use asset and total lease liabilities were $22.0 million and $28.6 million , respectively. The difference between the right-of-use asset and lease liabilities is due to the derecognition of accrued lease payments of $7.2 million , previously included in other current and non-current liabilities, and prepaid rent of $0.6 million , previously included in prepaid expenses. See Note 10 - Leases. In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this update modify the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement , based on the concepts in the Concepts Statement, including the consideration of costs and benefits. The amendments in this update are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, and should be applied either prospectively or retrospectively depending on the nature of the disclosure. An entity is permitted to early adopt any removed or modified disclosures upon issuance of this update and delay adoption of the additional disclosures until their effective date. The Company is currently in the process of evaluating this standard and expects to adopt the full provisions in its first quarter of 2020. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments. The amendments in this update require a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected based on historical experience, current conditions, and reasonable supportable forecasts. The amendments in this update are effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted no sooner than the first quarter of 2019. A modified retrospective approach is required for all investments, except debt securities for which an other-than-temporary impairment had been recognized prior to the effective date, which will require a prospective transition approach and should be applied either prospectively or retrospectively depending on the nature of the disclosure. The Company is currently in the process of evaluating this standard and expects to adopt the full provisions in its first quarter of 2020.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Restructuring and Related Costs	Reconciliation of the employee termination costs and lease-related exit costs beginning and ending liability balance is presented below: Employee Termination Costs Lease-Related Exit Costs (amounts in thousands) Balance at January 1, 2019 $ 556 $ 127 Charged to restructuring costs 1,104 — Payments (373 ) (62 ) Balance at March 31, 2019 1,287 65 Charged to restructuring costs 137 — Payments (592 ) (22 ) Balance at June 30, 2019 832 43 Charged to restructuring costs 238 1,310 Payments (615 ) (75 ) Balance at September 30, 2019 $ 455 $ 1,278

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The Company's revenues, generated from temporary staffing services and other services, are disaggregated by segment in the following table. Sales and usage-based taxes are excluded from revenue. Three Months ended September 30, 2019 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 181,640 $ 19,236 $ — $ 200,876 Other Services 3,334 1,171 3,819 8,324 Total $ 184,974 $ 20,407 $ 3,819 $ 209,200 Three Months ended September 30, 2018 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 172,825 $ 19,643 $ — $ 192,468 Other Services 3,120 1,515 3,614 8,249 Total $ 175,945 $ 21,158 $ 3,614 $ 200,717 Nine Months ended September 30, 2019 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 532,036 $ 51,217 $ — $ 583,253 Other Services 9,362 3,377 11,136 23,875 Total $ 541,398 $ 54,594 $ 11,136 $ 607,128 Nine Months ended September 30, 2018 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 529,662 $ 59,816 $ — $ 589,478 Other Services 9,826 4,236 12,037 26,099 Total $ 539,488 $ 64,052 $ 12,037 $ 615,577

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Components of Numerator and Denominator for Computation of Basic and Diluted Earnings per Share	The following table sets forth the components of the numerator and denominator for the computation of the basic and diluted earnings per share: Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 (amounts in thousands, except per share data) Numerator: Net (loss) income attributable to common shareholders - Basic and Diluted $ (3,128 ) $ (441 ) $ (56,569 ) $ 2,740 Denominator: Weighted average common shares - Basic 35,865 35,594 35,797 35,682 Effect of diluted shares: Share-based awards — — — 199 Weighted average common shares - Diluted 35,865 35,594 35,797 35,881 Net (loss) income per share attributable to common shareholders - Basic $ (0.09 ) $ (0.01 ) $ (1.58 ) $ 0.08 Net (loss) income per share attributable to common shareholders - Diluted $ (0.09 ) $ (0.01 ) $ (1.58 ) $ 0.08

GOODWILL, TRADE NAMES, AND OT_2

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired Intangible Assets	The Company had the following acquired intangible assets: September 30, 2019 December 31, 2018 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount (amounts in thousands) Intangible assets subject to amortization: Databases $ 30,530 $ 11,506 $ 19,024 $ 30,530 $ 9,216 $ 21,314 Customer relationships 49,758 25,771 23,987 49,758 23,296 26,462 Non-compete agreements 320 145 175 320 97 223 Trade names 7,700 2,161 5,539 8,879 1,696 7,183 Other intangible assets, net $ 88,308 $ 39,583 $ 48,725 $ 89,487 $ 34,305 $ 55,182 Intangible assets not subject to amortization: Trade names, indefinite-lived $ 5,900 $ 20,402
Estimated Annual Amortization Expense	As of September 30, 2019 , estimated annual amortization expense is as follows: Years Ending December 31: (amounts in thousands) 2019 $ 1,791 2020 7,056 2021 6,848 2022 6,772 2023 6,669 Thereafter 19,589 $ 48,725

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Long-term Debt	The Company's long-term debt consisted of the following: September 30, 2019 December 31, 2018 Principal Debt Issuance Costs Principal Debt Issuance Costs (amounts in thousands) Term Loan, interest 5.4% and 4.8% at September 30, 2019 and December 31, 2018, respectively $ 71,376 $ (820 ) $ 83,876 $ (697 ) Less current portion — — (5,235 ) — Long-term debt $ 71,376 $ (820 ) $ 78,641 $ (697 )
Aggregate scheduled maturities of debt	As of September 30, 2019 , the aggregate scheduled maturities of the term loan were as follows: Term Loan (amounts in thousands) Through Years Ending December 31: 2019 $ — 2020 — 2021 5,386 2022 65,990 2023 — Thereafter — Total $ 71,376

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Supplemental Balance Sheet Information	The table below presents the lease-related assets and liabilities included on the condensed consolidated balance sheets: Classification on Condensed Consolidated Balance Sheets: September 30, 2019 (amounts in thousands) Operating lease right-of-use assets $ 17,796 Operating lease liabilities - current $ 4,936 Operating lease liabilities - non-current $ 20,112 Weighted-average remaining lease term 4.9 years Weighted average discount rate (a) 6.26 % ________________ (a) Upon adoption of the new lease standard, discount rates used for existing leases were established at January 1, 2019.
Operating Lease Maturity	The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the operating lease liabilities (which do not include short-term leases) recorded on the condensed consolidated balance sheets as of September 30, 2019: Years Ending December 31: (amounts in thousands) 2019 $ 1,254 2020 6,775 2021 5,924 2022 5,042 2023 4,696 Thereafter 5,869 Total minimum lease payments 29,560 Less: amount of lease payments representing interest (4,512 ) Present value of future minimum lease payments 25,048 Less: current lease obligations (4,936 ) Non-current lease obligations $ 20,112
Future Minimum Lease Payments under Topic 840	Future minimum lease payments, as of December 31, 2018, associated with non-cancelable operating lease agreements with terms of one year or more are as follows: Years Ending December 31: (amounts in thousands) 2019 $ 7,451 2020 6,287 2021 5,407 2022 4,857 2023 4,700 Thereafter 5,893 Total minimum lease payments $ 34,595
Lease Costs	The table below provides information regarding supplemental cash flows: Nine Months Ended September 30, 2019 (amounts in thousands) Supplemental Cash Flow Information: Cash paid for amounts included in the measurement of operating lease liabilities $ 5,619 Right-of-use assets obtained in exchange for new operating lease liabilities $ 872 The components of lease expense are as follows: Three Months Ended Nine Months Ended September 30, 2019 September 30, 2019 (amounts in thousands) Amounts Included in Condensed Consolidated Statements of Operations: Operating lease expense $ 1,646 $ 5,038 Short-term lease expense $ 2,124 $ 6,232 Variable and other lease costs $ 598 $ 1,975

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Summary of Estimated Fair Values of Financial Assets and Liabilities Measured on a Recurring Basis	The table which follows summarizes the estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis: Fair Value Measurements September 30, 2019 December 31, 2018 (amounts in thousands) Financial Assets: (Level 1) Deferred compensation asset $ 723 $ — Financial Liabilities: (Level 1) Deferred compensation liability $ 2,019 $ 1,725 (Level 2) Interest rate swaps $ — $ 234 (Level 3) Contingent consideration liabilities $ 7,484 $ 7,689
Schedule of reconciliation of opening and closing balances for fair value measurements categorized within Level 3	The opening balances of contingent consideration liabilities are reconciled to the closing balances for fair value measurements of these liabilities categorized within Level 3 of the fair value hierarchy are as follows: Contingent Consideration Liabilities (amounts in thousands) December 31, 2018 $ 7,689 Payments (100 ) Valuation adjustment 247 March 31, 2019 7,836 Valuation adjustment 253 June 30, 2019 8,089 Payments (179 ) Valuation adjustment (426 ) September 30, 2019 $ 7,484
Carrying Amounts and Estimated Fair Values of Significant Financial Instrument that were not Measured at Fair Value	The carrying amounts and estimated fair value of the Company’s significant financial instruments that were not measured at fair value are as follows: September 30, 2019 December 31, 2018 Carrying Fair Carrying Fair Financial Liabilities: (amounts in thousands) (Level 2) Term Loan, net $ 70,556 $ 71,400 $ 83,179 $ 81,800

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Summary of Restricted Stock Activity	The following table summarizes restricted stock awards and performance stock awards activity issued under the 2017 Plan for the nine months ended September 30, 2019 : Restricted Stock Awards Performance Stock Awards Number of Weighted Number of Target Weighted Unvested restricted stock awards, January 1, 2019 589,120 $ 12.00 365,149 $ 12.35 Granted 837,099 $ 7.06 192,939 $ 7.06 Vested (331,395 ) $ 11.66 — $ — Forfeited (84,515 ) $ 9.26 (189,619 ) $ 12.25 Unvested restricted stock awards, September 30, 2019 1,010,309 $ 8.52 368,469 $ 9.64

SEGMENT DATA (Tables)

SEGMENT DATA (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Information on Operating Segments and Reconciliation to Loss From Operations	Information on operating segments and a reconciliation to income from operations for the periods indicated are as follows: Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 (amounts in thousands) Revenue from services: Nurse and Allied Staffing $ 184,974 $ 175,945 $ 541,398 $ 539,488 Physician Staffing 20,407 21,158 54,594 64,052 Search 3,819 3,614 11,136 12,037 $ 209,200 $ 200,717 $ 607,128 $ 615,577 Contribution income (loss): Nurse and Allied Staffing $ 16,097 $ 16,507 $ 46,504 $ 50,064 Physician Staffing 811 1,307 1,724 4,190 Search 78 97 (526 ) 833 16,986 17,911 47,702 55,087 Corporate overhead 10,975 10,937 34,744 32,399 Depreciation and amortization 2,907 2,892 9,448 8,764 Acquisition-related contingent consideration (426 ) 16 74 449 Acquisition and integration costs — 70 311 261 Restructuring costs 1,607 1,351 2,884 1,979 Legal settlement charges — — 1,600 — Impairment charges 1,804 — 16,306 — Income (loss) from operations $ 119 $ 2,645 $ (17,665 ) $ 11,235

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restructuring Costs (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Restructuring Reserve [Roll Forward]
Charged to restructuring costs		$ 1,607			$ 1,351	$ 2,884	$ 1,979
Cost Optimization Project [Member] | Lease-Related Exit Costs [Member]
Restructuring Cost and Reserve [Line Items]
ASC 842 lease reclassification	$ 300
2019 Restructuring Plan [Member] | Employee Termination Costs [Member]
Restructuring Reserve [Roll Forward]
Beginning balance	556	832	$ 1,287	$ 556		556
Charged to restructuring costs		238	137	1,104
Payments		(615)	(592)	(373)
Ending balance		455	832	1,287		455
2019 Restructuring Plan [Member] | Lease-Related Exit Costs [Member]
Restructuring Reserve [Roll Forward]
Beginning balance	$ 127	43	65	127		127
Charged to restructuring costs		1,310	0	0
Payments		(75)	(22)	(62)
Ending balance		$ 1,278	$ 43	$ 65		$ 1,278

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Recently Adopted Accounting Pronouncements (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets	$ 17,796	$ 22,000	$ 0
Operating lease liabilities	$ 25,048	28,600
Adjustment for ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accrued lease payments		7,200
Prepaid rent		$ 600

REVENUE RECOGNITION - Disaggreg

REVENUE RECOGNITION - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 209,200	$ 200,717	$ 607,128	$ 615,577
Temporary Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	200,876	192,468	583,253	589,478
Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	8,324	8,249	23,875	26,099
Nurse And Allied Staffing [Member]
Disaggregation of Revenue [Line Items]
Revenue	184,974	175,945	541,398	539,488
Nurse And Allied Staffing [Member] | Temporary Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	181,640	172,825	532,036	529,662
Nurse And Allied Staffing [Member] | Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,334	3,120	9,362	9,826
Physician Staffing [Member]
Disaggregation of Revenue [Line Items]
Revenue	20,407	21,158	54,594	64,052
Physician Staffing [Member] | Temporary Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	19,236	19,643	51,217	59,816
Physician Staffing [Member] | Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,171	1,515	3,377	4,236
Search [Member]
Disaggregation of Revenue [Line Items]
Revenue	3,819	3,614	11,136	12,037
Search [Member] | Temporary Staffing Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Search [Member] | Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 3,819	$ 3,614	$ 11,136	$ 12,037

REVENUE RECOGNITION - Additiona

REVENUE RECOGNITION - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Unbilled contracts receivable	$ 45.8	$ 44.1

ACQUISITIONS - Advantage RN (De

ACQUISITIONS - Advantage RN (Details) - Advantage RN, LLC [Member] $ in Millions	Apr. 03, 2019USD ($)	Jul. 28, 2017USD ($)	Jul. 01, 2017USD ($)escrow_account	Feb. 28, 2019USD ($)	Mar. 31, 2019USD ($)	Sep. 30, 2017USD ($)	Feb. 28, 2019USD ($)
Business Acquisition [Line Items]
Cash consideration			$ 86.6
Net working capital adjustment			$ 0.6
Reimbursement from working capital adjustment settled						$ 0.8
Release of remaining contingent liability							$ 0.5
Remaining liability released to seller				$ 0.1
Number of escrow accounts | escrow_account			2
Escrow deposit related to tax liabilities		$ 7.2	$ 14.5
Escrow deposit related to post close liabilities			7.5		$ 0.5
Escrow release/disbursement related to tax liabilities	$ 4.3	$ 7.3
Release of escrow to seller	$ 2.9
Escrow release related to post close liabilities					$ 7
Deferred Consideration Transferred [Member]
Business Acquisition [Line Items]
Contingent liability			$ 0.6
Period of deferred consideration			20 months
Purchase Price [Member]
Business Acquisition [Line Items]
Purchase price			$ 88

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) - Assumed Additional Contingent Purchase Price Liabilities [Member] - Mediscan [Member] - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Business Acquisition [Line Items]
Contingent consideration, range of outcomes, high	$ 0.3
Contingent liability paid	0.3	$ 0.3
Contingent consideration liabilities	$ 7.5

COMPREHENSIVE INCOME (Details)

COMPREHENSIVE INCOME (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Equity [Abstract]
Loss on currency fluctuations	$ 1.2	$ 1.3
Unrealized loss on derivatives		$ 0.2

EARNINGS PER SHARE - Components

EARNINGS PER SHARE - Components of Numerator and Denominator for Computation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Numerator:
Net (loss) income attributable to common shareholders - Basic and Diluted	$ (3,128)	$ (441)	$ (56,569)	$ 2,740
Denominator:
Weighted average common shares - Basic (shares)	35,865	35,594	35,797	35,682
Effect of diluted shares:
Share-based awards (shares)	0	0	0	199
Weighted average common shares - Diluted (shares)	35,865	35,594	35,797	35,881
Net (loss) income per share attributable to common shareholders - Basic (in dollars per share)	$ (0.09)	$ (0.01)	$ (1.58)	$ 0.08
Net (loss) income per share attributable to common shareholders - Diluted (in dollars per share)	$ (0.09)	$ (0.01)	$ (1.58)	$ 0.08

EARNINGS PER SHARE - Additional

EARNINGS PER SHARE - Additional Information (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019
Earnings Per Share [Abstract]
Shares excluded from diluted weighted average shares (shares)	317,905	130,965	177,449

GOODWILL, TRADE NAMES, AND OT_3

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 88,308	$ 89,487
Accumulated Amortization	39,583	34,305
Intangible assets subject to amortization, net carrying amount	48,725	55,182
Trade names, indefinite-lived	5,900	20,402
Databases [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	30,530	30,530
Accumulated Amortization	11,506	9,216
Intangible assets subject to amortization, net carrying amount	19,024	21,314
Customer relationships [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	49,758	49,758
Accumulated Amortization	25,771	23,296
Intangible assets subject to amortization, net carrying amount	23,987	26,462
Non-compete agreements [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	320	320
Accumulated Amortization	145	97
Intangible assets subject to amortization, net carrying amount	175	223
Trade names [Member]
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	7,700	8,879
Accumulated Amortization	2,161	1,696
Intangible assets subject to amortization, net carrying amount	$ 5,539	$ 7,183

GOODWILL, TRADE NAMES, AND OT_4

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 1,791
2020	7,056
2021	6,848
2022	6,772
2023	6,669
Thereafter	19,589
Intangible assets subject to amortization, net carrying amount	$ 48,725	$ 55,182

GOODWILL, TRADE NAMES, AND OT_5

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Goodwill (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Goodwill [Line Items]
Goodwill	$ 101,066,000		$ 101,060,000
Nurse And Allied Staffing [Member]
Goodwill [Line Items]
Impairment of indefinite lived asset		$ 14,500,000
Increase (decrease) in goodwill		(2,400,000)
Goodwill	86,400,000
Physician Staffing [Member]
Goodwill [Line Items]
Goodwill	2,800,000
Search [Member]
Goodwill [Line Items]
Increase (decrease) in goodwill		2,400,000
Goodwill	11,900,000
Trade names [Member] | Nurse And Allied Staffing [Member]
Goodwill [Line Items]
Amortization expense	0	100,000
Trade names [Member] | Physician Staffing [Member]
Goodwill [Line Items]
Amortization expense	$ 300,000	$ 500,000

DEBT - Long- Term Debt (Details

DEBT - Long- Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Less current portion	$ 0	$ (5,235)
Long-term debt	70,556	77,944
Senior Debt [Member]
Debt Instrument [Line Items]
Long term debt	71,376
Senior Debt [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Long term debt	71,376	83,876
Less current portion	0	(5,235)
Long-term debt	71,376	78,641
Debt Issuance Costs	$ (820)	$ (697)
Interest Rate	5.40%	4.80%

DEBT - Amendment And Restated S

DEBT - Amendment And Restated Senior Credit Facility (Details)	Jun. 28, 2019USD ($)	Mar. 29, 2019USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Nov. 30, 2019USD ($)	Oct. 31, 2019USD ($)	Aug. 01, 2017USD ($)
Second Amendment, Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 75,000,000
Reduction in revolving commitments		$ 40,000,000
Payment of debt issuance costs				$ 600,000
Second Amendment, Amended And Restated Credit Agreement [Member] | Minimum [Member]
Debt Instrument [Line Items]
Consolidated asset coverage ratio		1.10
Second Amendment, Amended And Restated Credit Agreement [Member] | Fiscal Quarters Ending December 31, 2018 Through June 30, 2019 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		4.60
Second Amendment, Amended And Restated Credit Agreement [Member] | Fiscal Quarter Ending September 30, 2019 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		4.25
Second Amendment, Amended And Restated Credit Agreement [Member] | Fiscal Quarter Ending September 30, 2019 [Member] | Minimum [Member]
Debt Instrument [Line Items]
Consolidated fixed charge coverage ratio		1.50
Second Amendment, Amended And Restated Credit Agreement [Member] | Fiscal Quarter Ending December 31, 2019 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		4
Second Amendment, Amended And Restated Credit Agreement [Member] | Fiscal Quarter Ending March 31, 2020 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		3.75
Second Amendment, Amended And Restated Credit Agreement [Member] | Fiscal Quarter Ending June 30, 2020 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		3.50
Second Amendment, Amended And Restated Credit Agreement [Member] | Fiscal Quarter Ending September 30, 2020 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		3.25
Second Amendment, Amended And Restated Credit Agreement [Member] | Each Fiscal Quarter Ending Thereafter [Member] | Maximum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		3
Third Amendment, Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 65,000,000		$ 65,000,000
Payment of debt issuance costs			$ 100,000
Third Amendment, Amended And Restated Credit Agreement [Member] | Fiscal Quarter Ending September 30, 2019 [Member] | Maximum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio			4.60		4.60
Third Amendment, Amended And Restated Credit Agreement [Member] | Fiscal Quarter Ending September 30, 2019 [Member] | Minimum [Member]
Debt Instrument [Line Items]
Consolidated fixed charge coverage ratio			1.10		1.10
First Amendment, Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity									$ 115,000,000
Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Interest rate increase (decrease) (percent)					2.00%
Quarterly commitment fee on the average daily unused portion (percent)					0.50%
Term Loan [Member] | Second Amendment, Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Payment for debt prepayment	$ 5,000,000	$ 7,500,000
Letters of Credit [Member] | Second Amendment, Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 35,000,000
Letters of Credit [Member] | Third Amendment, Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 25,000,000		$ 25,000,000
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Letters of credit outstanding			$ 20,600,000		$ 20,600,000
Revolving Credit Facility [Member] | Amended And Restated Credit Agreement [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Interest margin					3.25%
Covenant Term 5 [Member] | Second Amendment, Amended And Restated Credit Agreement [Member] | Maximum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		3.50
Covenant Term 5 [Member] | Second Amendment, Amended And Restated Credit Agreement [Member] | Minimum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		3
Covenant Term 6 [Member] | Second Amendment, Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Increase in consolidated net leverage ratio		0.25%
Increase in commitment fee percentage		0.05%
Covenant Term 6 [Member] | Second Amendment, Amended And Restated Credit Agreement [Member] | Maximum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		4
Covenant Term 6 [Member] | Second Amendment, Amended And Restated Credit Agreement [Member] | Minimum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		3.50
Covenant Term 7 [Member] | Second Amendment, Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Increase in consolidated net leverage ratio		0.25%
Increase in commitment fee percentage		0.05%
Covenant Term 7 [Member] | Second Amendment, Amended And Restated Credit Agreement [Member] | Minimum [Member]
Debt Instrument [Line Items]
Consolidated net leverage ratio		4
Forecast [Member] | Third Amendment, Amended And Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity						$ 35,000,000	$ 45,000,000	$ 55,000,000

DEBT - Debt Maturities (Details

DEBT - Debt Maturities (Details) - Term Loan [Member] $ in Thousands	Sep. 30, 2019USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2019	$ 0
2020	0
2021	5,386
2022	65,990
2023	0
Thereafter	0
Long term debt	$ 71,376

DEBT - ABL Loan Agreement (Deta

DEBT - ABL Loan Agreement (Details) - USD ($)	Oct. 25, 2019	Dec. 31, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Line of Credit Facility [Line Items]
Loss on early extinguishment of debt			$ 94,000	$ 36,000	$ 508,000	$ 36,000
Third Amendment, Amended And Restated Credit Agreement [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			65,000,000		$ 65,000,000
Payment of fees, expenses, and accrued interest			$ 100,000
Third Amendment, Amended And Restated Credit Agreement [Member] | Subsequent Event [Member] | Line of Credit [Member]
Line of Credit Facility [Line Items]
Payment for debt extinguishment	$ 75,400,000
Loss on early extinguishment of debt		$ 1,400,000
Secured Debt [Member] | Asset-Based Credit Facility [Member] | Subsequent Event [Member] | Line of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	120,000,000
Payment of fees, expenses, and accrued interest	1,300,000
Borrowing availability	$ 21,400,000
Debt term	5 years
Percentage of secured eligible accounts receivable	85.00%
Amount of supplemental availability	$ 16,900,000
Borrowing base	119,300,000
Additional capacity	30,000,000
Letters of Credit [Member] | Subsequent Event [Member] | Line of Credit [Member]
Line of Credit Facility [Line Items]
Backstop for outstanding letters of credit	21,200,000
Swing Loan [Member] | Asset-Based Credit Facility [Member] | Subsequent Event [Member] | Line of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	15,000,000
Standby Letters of Credit [Member] | Asset-Based Credit Facility [Member] | Subsequent Event [Member] | Line of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 35,000,000

DERIVATIVE - Additional Informa

DERIVATIVE - Additional Information (Details) - USD ($) $ in Thousands	Sep. 26, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Mar. 31, 2018
Derivative [Line Items]
Loss on derivative		$ 1,284	$ 0	$ 1,284	$ 0
Interest Rate Swap [Member]
Derivative [Line Items]
Interest rate swap fixed rate percentage							2.627%
Interest Rate Swap [Member] | Cash flow hedging [Member]
Derivative [Line Items]
Interest rate swaps						$ 200
Cash payment for derivative termination	$ 1,300
Loss on derivative		$ 1,300
Term Loan [Member] | Senior Debt [Member]
Derivative [Line Items]
Percentage of debt balance with fixed interest rate							50.00%

LEASES - Balance Sheet Informat

LEASES - Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Leases [Abstract]
Operating lease right-of-use assets	$ 17,796	$ 22,000	$ 0
Operating lease liabilities - current	4,936		0
Operating lease liabilities - non-current	$ 20,112		$ 0
Weighted-average remaining lease term	4 years 11 months
Weighted average discount rate	6.26%

LEASES - Undiscounted Cash Flow

LEASES - Undiscounted Cash Flows (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Leases [Abstract]
2019	$ 1,254
2020	6,775
2021	5,924
2022	5,042
2023	4,696
Thereafter	5,869
Total minimum lease payments	29,560
Less: amount of lease payments representing interest	(4,512)
Present value of future minimum lease payments	25,048	$ 28,600
Less: current lease obligations	(4,936)		$ 0
Non-current lease obligations	$ 20,112		$ 0

LEASES - Future Minimum Lease P

LEASES - Future Minimum Lease Payments Under Topic 840 (Details) $ in Thousands	Dec. 31, 2018USD ($)
Leases [Abstract]
2019	$ 7,451
2020	6,287
2021	5,407
2022	4,857
2023	4,700
Thereafter	5,893
Total minimum lease payments	$ 34,595

LEASES - Other Information (Det

LEASES - Other Information (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Leases [Abstract]
Cash paid for amounts included in the measurement of operating lease liabilities		$ 5,619
Right-of-use assets obtained in exchange for new operating lease liabilities		872
Operating lease expense	$ 1,646	5,038
Short-term lease expense	2,124	6,232
Variable and other lease costs	598	$ 1,975
Right of use impairment charge	$ 1,200

FAIR VALUE MEASUREMENTS - Estim

FAIR VALUE MEASUREMENTS - Estimated Fair values Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	$ 7,484	$ 7,689
Interest Rate Swap [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	0	234
Deferred compensation [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation liability	2,019	1,725
Investments [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation asset	$ 723	$ 0

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of reconciliation of opening and closing balances for fair value measurements categorized within Level 3 (Details) - Contingent Consideration Liabilities [Member] - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019
Convertible Note Derivative Liability
Beginning balance	$ 8,089	$ 7,836	$ 7,689
Payments	(179)		(100)
Valuation adjustment	(426)	253	247
Ending balance	$ 7,484	$ 8,089	$ 7,836

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Fair Value Measurement [Line Items]
Right of use impairment charge	$ 1,200
Impairment charges	1,804		$ 0	$ 16,306	$ 0
Minimum [Member]
Fair Value Measurement [Line Items]
Threshold period, past due for payment of services provided				15 days
Maximum [Member]
Fair Value Measurement [Line Items]
Threshold period, past due for payment of services provided				60 days
Nurse And Allied Staffing [Member]
Fair Value Measurement [Line Items]
Impairment of indefinite lived asset		$ 14,500
Leasehold Improvements, Property And Equipment [Member]
Fair Value Measurement [Line Items]
Write off of property, plant and equipment	$ 600

FAIR VALUE MEASUREMENTS - Finan

FAIR VALUE MEASUREMENTS - Financial Instrument that were not Measured at Fair Value (Details) - Term Loan, Net [Member] - Fair Value, Inputs, Level 2 [Member] - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Carrying Amount [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Carrying Amount	$ 70,556	$ 83,179
Fair Value [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Fair Value	$ 71,400	$ 81,800

STOCKHOLDERS' EQUITY - Narrativ

STOCKHOLDERS' EQUITY - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Value of shares repurchased and retired		$ 300		$ 5,000
Common shares left remaining to repurchase under the plan (up to) (in shares)	510,004		510,004
Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 1,000	$ 1,000	$ 2,500	$ 2,400
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Vested in period, net (in shares)	5,233	5,460	230,986	155,914
Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares repurchased and retired (in shares)		33,000	0	432,439
Shares repurchased (in dollars per share)				$ 11.54

STOCKHOLDERS' EQUITY - Summary

STOCKHOLDERS' EQUITY - Summary of Restricted Stock and Performance Shares (Details)	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Restricted Stock [Member]
Number of Shares
Unvested restricted stock awards, Beginning balance (in shares) | shares	589,120
Granted (in shares) | shares	837,099
Vested (in shares) | shares	(331,395)
Forfeited (in shares) | shares	(84,515)
Unvested restricted stock awards, Ending balance (in shares) | shares	1,010,309
Weighted Average Grant Date Fair Value (in usd per share)
Unvested restricted stock awards, Beginning balance (in dollars per share) | $ / shares	$ 12
Granted (in dollars per share) | $ / shares	7.06
Vested (in dollars per share) | $ / shares	11.66
Forfeited (in dollars per share) | $ / shares	9.26
Unvested restricted stock awards, Ending balance (in dollars per share) | $ / shares	$ 8.52
Performance Stock [Member]
Number of Shares
Unvested restricted stock awards, Beginning balance (in shares) | shares	365,149
Granted (in shares) | shares	192,939
Vested (in shares) | shares	0
Forfeited (in shares) | shares	(189,619)
Unvested restricted stock awards, Ending balance (in shares) | shares	368,469
Weighted Average Grant Date Fair Value (in usd per share)
Unvested restricted stock awards, Beginning balance (in dollars per share) | $ / shares	$ 12.35
Granted (in dollars per share) | $ / shares	7.06
Vested (in dollars per share) | $ / shares	0
Forfeited (in dollars per share) | $ / shares	12.25
Unvested restricted stock awards, Ending balance (in dollars per share) | $ / shares	$ 9.64

SEGMENT DATA - Narrative (Detai

SEGMENT DATA - Narrative (Details) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2019segment	Sep. 30, 2018USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment		3
Nurse And Allied Staffing [Member]
Segment Reporting Information [Line Items]
Increase (decrease) in revenue	$ (0.4)		$ (1.3)
Increase (decrease) in contribution income (loss)	(0.1)		(0.1)
Search Services [Member]
Segment Reporting Information [Line Items]
Increase (decrease) in revenue	0.4		1.3
Increase (decrease) in contribution income (loss)	$ 0.1		$ 0.1

SEGMENT DATA - Information on O

SEGMENT DATA - Information on Operating Segments and Reconciliation to Loss From Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	$ 209,200	$ 200,717	$ 607,128	$ 615,577
Contribution income (loss)	16,986	17,911	47,702	55,087
Corporate overhead	10,975	10,937	34,744	32,399
Depreciation and amortization	2,907	2,892	9,448	8,764
Acquisition-related contingent consideration	(426)	16	74	449
Acquisition and integration costs	0	70	311	261
Restructuring costs	1,607	1,351	2,884	1,979
Legal settlement charges	0	0	1,600	0
Impairment charges	1,804	0	16,306	0
Income (loss) from operations	119	2,645	(17,665)	11,235
Nurse And Allied Staffing [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	184,974	175,945	541,398	539,488
Contribution income (loss)	16,097	16,507	46,504	50,064
Physician Staffing [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	20,407	21,158	54,594	64,052
Contribution income (loss)	811	1,307	1,724	4,190
Search [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	3,819	3,614	11,136	12,037
Contribution income (loss)	$ 78	$ 97	$ (526)	$ 833

CONTINGENCIES - Narrative (Deta

CONTINGENCIES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Legal settlement charges	$ 0	$ 1,600	$ 0	$ 1,600	$ 0

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2019	Dec. 31, 2018
Valuation Allowance [Line Items]
Effective tax rate	3.60%		135.50%
Effective tax rate, excluding discrete items	7.00%		2.60%
Valuation allowance		$ 36
Valuation allowance, income tax expense		35.8
Deferred tax assets, other comprehensive loss		$ 0.2
Unrecognized tax benefits	$ 0.7		$ 0.7
Unrecognized tax benefits that would impact effective tax rate	5.7		5.7
Reduction in unrecognized tax benefits from statute of limitations expirations	0.9
Gross decrease to current year unrecognized tax benefits related to federal and state tax issues			0.1
Domestic Tax Authority [Member]
Valuation Allowance [Line Items]
Valuation allowance	$ 37.7		$ 37.7
State and Local Jurisdiction [Member]
Valuation Allowance [Line Items]
Valuation allowance				$ 1.2

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Board of Directors Chairmen [Member]
Related Party Transaction [Line Items]
Revenue from related parties	$ 0.1	$ 0.1	$ 0.1	$ 0.1
Accounts receivable from related parties (less than)	0.1		0.1		$ 0.1
InteliStaf [Member]
Related Party Transaction [Line Items]
Revenue from related parties	$ 6.3	5.4	$ 18.2	14.5
Joint venture, percent ownership	68.00%		68.00%
Receivable balance with joint venture	$ 2.9		$ 2.9		2.8
Payable balance with joint venture	$ 0.4		$ 0.4		$ 0.3
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Rent expense		$ 0.1		$ 0.3

SUBSEQUENT EVENTS - Credit Faci

SUBSEQUENT EVENTS - Credit Facility (Details) - Asset-Based Credit Facility [Member] - Line of Credit [Member] - Subsequent Event [Member]	Oct. 25, 2019USD ($)
Secured Debt [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity	$ 120,000,000
Debt term	5 years
Borrowing base	$ 119,300,000
Swing Loan [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity	15,000,000
Standby Letters of Credit [Member]
Subsequent Event [Line Items]
Maximum borrowing capacity	$ 35,000,000