Cross Country Healthcare (CCRN) 10-Q 5 Nov 20 2020 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2020	Oct. 31, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity Registrant Name	CROSS COUNTRY HEALTHCARE, INC
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001141103
Amendment Flag	false
Entity Incorporation, State or Country Code	DE
Entity File Number	0-33169
Entity Tax Identification Number	13-4066229
Entity Address, Address Line One	6551 Park of Commerce Boulevard, N.W.
Entity Address, City or Town	Boca Raton
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33487
City Area Code	561
Local Phone Number	998-2232
Title of 12(b) Security	Common stock, par value $0.0001 per share
Trading Symbol	CCRN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		37,563,384,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 3,446	$ 1,032
Accounts receivable, net of allowances of $3,752 in 2020 and $3,219 in 2019	168,769	169,528
Prepaid expenses	3,348	6,097
Insurance recovery receivable	4,883	5,011
Other current assets	1,995	1,689
Total current assets	182,441	183,357
Property and equipment, net of accumulated depreciation of $22,130 in 2020 and $23,276 in 2019	12,363	11,832
Operating lease right-of-use assets	10,526	16,964
Goodwill	90,924	101,066
Trade names, indefinite-lived	5,900	5,900
Other intangible assets, net	36,322	44,957
Other non-current assets	19,362	18,298
Total assets	357,838	382,374
Current liabilities:
Accounts payable and accrued expenses	48,619	45,726
Accrued compensation and benefits	39,961	31,307
Operating lease liabilities - current	4,732	4,878
Other current liabilities	3,354	3,554
Total current liabilities	96,666	85,465
Revolving credit facility	56,038	70,974
Operating lease liabilities - non-current	15,762	19,070
Non-current deferred tax liabilities	6,874	7,523
Long-term accrued claims	25,677	26,938
Contingent consideration	0	4,867
Other long-term liabilities	7,901	4,037
Total liabilities	208,918	218,874
Commitments and contingencies
Stockholders' equity:
Common stock	4	4
Additional paid-in capital	309,049	305,643
Accumulated other comprehensive loss	(1,294)	(1,240)
Accumulated deficit	(159,349)	(141,775)
Total Cross Country Healthcare, Inc. stockholders' equity	148,410	162,632
Noncontrolling interest in subsidiary	510	868
Total stockholders' equity	148,920	163,500
Total liabilities and stockholders' equity	$ 357,838	$ 382,374

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Accounts receivable, allowances	$ 3,752	$ 3,219
Property and equipment, accumulated depreciation	$ 22,130	$ 23,276

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Revenue from services	$ 193,968	$ 209,200	$ 620,811	$ 607,128
Operating expenses:
Direct operating expenses	145,965	158,194	472,471	456,280
Selling, general and administrative expenses	40,804	44,407	128,939	136,387
Bad debt expense	946	588	2,383	1,503
Depreciation and amortization	3,247	2,907	10,472	9,448
Acquisition and integration-related costs	0	(426)	77	385
Restructuring costs	2,316	1,607	5,210	2,884
Legal settlement charges	0	0	0	1,600
Impairment charges	1,071	1,804	16,082	16,306
Total operating expenses	194,349	209,081	635,634	624,793
(Loss) income from operations	(381)	119	(14,823)	(17,665)
Other expenses (income):
Interest expense	608	1,398	2,219	4,258
Loss on derivative	0	1,284	0	1,284
Loss on early extinguishment of debt	0	94	0	508
Other income, net	(10)	(54)	(46)	(212)
Loss before income taxes	(979)	(2,603)	(16,996)	(23,503)
Income tax expense (benefit)	169	94	(32)	31,840
Consolidated net loss	(1,148)	(2,697)	(16,964)	(55,343)
Less: Net income attributable to noncontrolling interest in subsidiary	186	431	610	1,226
Net loss attributable to common shareholders	$ (1,334)	$ (3,128)	$ (17,574)	$ (56,569)
Net loss per share attributable to common shareholders - Basic and Diluted (in dollars per share)	$ (0.04)	$ (0.09)	$ (0.49)	$ (1.58)
Weighted average common shares outstanding:
Basic and Diluted (in shares)	36,176	35,865	36,058	35,797

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Consolidated net loss	$ (1,148)	$ (2,697)	$ (16,964)	$ (55,343)
Other comprehensive income (loss), before income tax:
Unrealized foreign currency translation gain (loss)	33	(29)	(54)	44
Unrealized loss on interest rate contracts	0	(104)	0	(1,078)
Reclassification adjustment to statement of operations	0	1,284	0	1,312
Other comprehensive income (loss), before income tax	33	1,151	(54)	278
Taxes on other comprehensive income (loss):
Income tax effect related to unrealized foreign currency translation gain	0	7	0	25
Income tax effect related to unrealized loss on interest rate contracts	0	(325)	0	(571)
Income tax effect related to reclassification adjustment to statement of operations	0	86	0	93
Valuation allowance adjustment	0	292	0	513
Taxes on other comprehensive income (loss)	0	60	0	60
Other comprehensive income (loss), net of tax	33	1,091	(54)	218
Comprehensive loss	(1,115)	(1,606)	(17,018)	(55,125)
Less: Net income attributable to noncontrolling interest in subsidiary	186	431	610	1,226
Comprehensive loss attributable to common shareholders	$ (1,301)	$ (2,037)	$ (17,628)	$ (56,351)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Loss, net	(Accumulated Deficit) Retained Earnings	Noncontrolling Interest in Subsidiary
Beginning balance (in shares) at Dec. 31, 2018		35,626
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
Vesting of restricted stock (in shares)		231
Vesting of restricted stock	(801)		(801)
Equity compensation	2,517		2,517
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
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
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
Vesting of restricted stock (in shares)		5
Vesting of restricted stock	(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
Ending balance at Sep. 30, 2019	163,647	$ 4	304,764	(1,244)	(140,631)	754
Beginning balance (in shares) at Dec. 31, 2019		35,871
Beginning balance at Dec. 31, 2019	163,500	$ 4	305,643	(1,240)	(141,775)	868
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Vesting of restricted stock (in shares)		306
Vesting of restricted stock	(657)		(657)
Equity compensation	4,063		4,063
Foreign currency translation adjustment, net of taxes	(54)			(54)
Distribution to noncontrolling shareholder	(968)					(968)
Net (loss) income	(16,964)				(17,574)	610
Ending balance (in shares) at Sep. 30, 2020		36,177
Ending balance at Sep. 30, 2020	148,920	$ 4	309,049	(1,294)	(159,349)	510
Beginning balance (in shares) at Jun. 30, 2020		36,175
Beginning balance at Jun. 30, 2020	149,074	$ 4	307,985	(1,327)	(158,015)	427
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Vesting of restricted stock (in shares)		2
Vesting of restricted stock	0		0
Equity compensation	1,064		1,064
Foreign currency translation adjustment, net of taxes	33			33
Distribution to noncontrolling shareholder	(103)					(103)
Net (loss) income	(1,148)				(1,334)	186
Ending balance (in shares) at Sep. 30, 2020		36,177
Ending balance at Sep. 30, 2020	$ 148,920	$ 4	$ 309,049	$ (1,294)	$ (159,349)	$ 510

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities
Consolidated net loss	$ (16,964)	$ (55,343)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	10,472	9,448
Provision for allowances	3,355	2,554
Deferred income tax (benefit) expense	(650)	31,456
Non-cash lease expense	2,932	3,799
Impairment charges	16,082	16,306
Equity compensation	4,063	2,517
Other non-cash costs	460	962
Changes in operating assets and liabilities:
Accounts receivable	(2,597)	(6,766)
Prepaid expenses and other assets	291	1,483
Accounts payable and accrued expenses	10,388	7,797
Operating lease liabilities	(4,394)	(4,355)
Other	1,837	1,035
Net cash provided by operating activities	25,275	10,893
Cash flows from investing activities
Purchases of property and equipment	(3,659)	(2,042)
Net cash used in investing activities	(3,659)	(2,042)
Cash flows from financing activities
Principal payments on term loan	0	(12,500)
Borrowings under revolving credit facility	310,965	0
Repayments on revolving credit facility	(325,900)	0
Principal payments on note payable	(2,426)	0
Cash payments to noncontrolling shareholder	(968)	(1,142)
Other	(854)	(1,771)
Net cash used in financing activities	(19,183)	(15,413)
Effect of exchange rate changes on cash	(19)	1
Change in cash and cash equivalents	2,414	(6,561)
Cash and cash equivalents at beginning of period	1,032	16,019
Cash and cash equivalents at end of period	$ 3,446	$ 9,458

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2020
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 adjustments necessary for a fair presentation of such unaudited condensed consolidated financial statements have been included. These adjustments 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, 2020. 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, 2019 included in the Company’s Annual Report on Form 10-K as filed with the SEC. The December 31, 2019 condensed consolidated balance sheet included herein was derived from the December 31, 2019 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 statements of operations and statements of cash flows, and as presented in Note 11 - Segment Data.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2020
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. Management has assessed various accounting estimates and other matters, including those that require consideration of forecasted financial information, in context of the unknown future impacts of the current global outbreak of COVID-19 using information that is reasonably available to the Company at the time. 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) legal contingencies; (8) income taxes; and (9) 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. As additional information becomes available to the Company, its future assessment of these estimates, including management's expectations at the time regarding the duration, scope and severity of the pandemic, as well as other factors, could materially and adversely impact the Company's consolidated financial statements in future reporting periods. 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. 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, 2020 $ 386 $ 1,223 Charged to restructuring costs (a) 212 20 Payments (292) (76) Balance at March 31, 2020 306 1,167 Charged to restructuring costs (a) 1,565 535 Payments (1,096) (170) Balance at June 30, 2020 775 1,532 Charged to restructuring costs (a) 353 1,571 Payments (668) (256) Balance at September 30, 2020 $ 460 $ 2,847 ________________ (a) Aside from what is presented in the table above, restructuring costs in the condensed consolidated statements of operations for the nine months ended September 30, 2020 include: (i) $0.7 million of ongoing lease costs related to the Company's strategic reduction in its real estate footprint which are included as operating lease liabilities - current and non-current in our condensed consolidated balance sheets, (ii) $0.2 million of legal entity reorganization costs, and (iii) $0.1 million of other costs. The three months ended September 30, 2020 include $0.4 million of ongoing lease costs related to the Company's strategic reduction in its real estate footprint. Recently Adopted Accounting Pronouncements Effective January 1, 2020, the Company adopted ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, which modifies 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 Company has adopted this guidance prospectively with no material impact on its condensed consolidated financial statements. Effective January 1, 2020, the Company adopted ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments, which replaces the incurred loss impairment methodology under current GAAP with a methodology that reflects expected credit losses and requires the use of a forward-looking expected credit loss model for accounts receivable, loans, and other financial instruments. The guidance requires a modified retrospective approach through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which it is effective. The Company has adopted this guidance using the modified retrospective approach related to its accounts receivable, resulting in no cumulative adjustment to retained earnings and no material impact on its condensed consolidated financial statements. See Note 3 - Customer Contracts.

CUSTOMER CONTRACTS

CUSTOMER CONTRACTS	9 Months Ended
	Sep. 30, 2020
Revenue from Contract with Customer [Abstract]
CUSTOMER CONTRACTS	CUSTOMER CONTRACTS The Company's revenues from customer contracts are generated from temporary staffing services and other services. Revenue is disaggregated by segment in the following table. Sales and usage-based taxes are excluded from revenue. Three Months ended September 30, 2020 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 169,264 $ 15,753 $ — $ 185,017 Other Services 5,980 699 2,272 8,951 Total $ 175,244 $ 16,452 $ 2,272 $ 193,968 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 Nine Months ended September 30, 2020 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 547,543 $ 48,994 $ — $ 596,537 Other Services 14,032 2,511 7,731 24,274 Total $ 561,575 $ 51,505 $ 7,731 $ 620,811 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 Accounts Receivable, net The timing of revenue recognition, billings, and collections results in billed and unbilled accounts receivable from our customers which are classified as accounts receivable on the condensed consolidated balance sheets and are presented net of allowances for doubtful accounts and sales allowances. Estimated revenue for the Company's employees', subcontracted employees', and independent contractors’ time worked but not yet billed at September 30, 2020 and December 31, 2019 totaled $57.3 million and $46.1 million, respectively. The allowance for doubtful accounts is established for losses expected to be incurred on accounts receivable balances. Accounts receivable are written off against the allowance for doubtful accounts when the Company determines amounts are no longer collectible. Judgment is required in the estimation of the allowance and the Company evaluates the collectability of its accounts receivable and contract assets based on a combination of factors. The Company bases its allowance for doubtful account estimates on its historical write-off experience, current conditions, an analysis of the aging of outstanding receivable and customer payment patterns, and specific reserves for customers in adverse condition adjusted for current expectations for the customers or industry. Based on the information currently available, the Company also considered current expectations of future economic conditions, including the impact of COVID-19, when estimating its allowance for doubtful accounts. The opening balance of the allowance for doubtful accounts is reconciled to the closing balance for expected credit losses as follows: Allowance for Doubtful Accounts (amounts in thousands) Balance at January 1, 2020 $ 2,406 Bad Debt Expense 539 Write-Offs, net of Recoveries (349) Balance at March 31, 2020 2,596 Bad Debt Expense 898 Write-Offs, net of Recoveries (532) Balance at June 30, 2020 2,962 Bad Debt Expense 946 Write-Offs, net of Recoveries (800) Balance at September 30, 2020 $ 3,108 In addition to the allowance for doubtful accounts, the Company maintains a sales allowance for billing-related adjustments which may arise in the ordinary course and adjustments to the reserve are recorded as contra-revenue. The balance of this allowance as of September 30, 2020 and December 31, 2019 was $0.6 million and $0.8 million, respectively.

COMPREHENSIVE LOSS

COMPREHENSIVE LOSS	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
COMPREHENSIVE LOSS	COMPREHENSIVE LOSS Total comprehensive loss includes net income or loss, foreign currency translation adjustments, and net change in derivative transactions, net of any related deferred taxes and valuation allowance. 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 $1.3 million at September 30, 2020 and December 31, 2019. The income tax impact related to components of other comprehensive loss for the three and nine months ended September 30, 2020 and 2019 is reflected on the condensed consolidated statements of comprehensive loss.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2020
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, 2020 2019 2020 2019 (amounts in thousands, except per share data) Numerator: Net loss attributable to common shareholders - Basic and Diluted $ (1,334) $ (3,128) $ (17,574) $ (56,569) Denominator: Weighted average common shares - Basic 36,176 35,865 36,058 35,797 Effect of diluted shares: Share-based awards (a) — — — — Weighted average common shares - Diluted 36,176 35,865 36,058 35,797 Net loss per share attributable to common shareholders - Basic and Diluted $ (0.04) $ (0.09) $ (0.49) $ (1.58) ________________ (a) Due to the net loss for the three and nine months ended September 30, 2020 and 2019, 227,821, 252,810, 317,905, and 177,449 shares, respectively, were excluded from diluted weighted average shares. For the three and nine months ended September 30, 2020 and 2019, no tax benefits were assumed for the potentially dilutive shares due to the Company's net operating loss position.

GOODWILL, TRADE NAMES, AND OTHE

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2020
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, 2020 December 31, 2019 Gross Accumulated Net Gross Accumulated Net (amounts in thousands) Intangible assets subject to amortization: Databases $ 30,530 $ 14,559 $ 15,971 $ 30,530 $ 12,269 $ 18,261 Customer relationships 33,538 13,295 20,243 49,758 26,596 23,162 Non-compete agreements 304 196 108 320 161 159 Trade names — — — 4,500 1,125 3,375 Other intangible assets, net $ 64,372 $ 28,050 $ 36,322 $ 85,108 $ 40,151 $ 44,957 Intangible assets not subject to amortization: Trade names, indefinite-lived $ 5,900 $ 5,900 In the third quarter of 2020, fully amortized intangible assets of $15.0 million related to customer relationships and $4.5 million related to trade names, along with the related accumulated amortization, were removed from the table above. As of September 30, 2020, estimated annual amortization expense is as follows: Years Ending December 31: (amounts in thousands) 2020 $ 1,491 2021 5,963 2022 5,933 2023 5,875 2024 5,238 Thereafter 11,822 $ 36,322 The changes in the carrying amount of goodwill by segment are as follows: Nurse Physician Search Total (amounts in thousands) Balances as of December 31, 2019 Aggregate goodwill acquired $ 346,130 $ 43,405 $ 21,750 $ 411,285 Sale of business — — (9,889) (9,889) Accumulated impairment loss (259,732) (40,598) — (300,330) Goodwill, net of impairment loss 86,398 2,807 11,861 101,066 Changes to aggregate goodwill in 2020 Impairment charges — — (10,142) (10,142) Reclassification of API goodwill 24 — (24) — Balances as of September 30, 2020 Aggregate goodwill acquired 346,130 43,405 21,750 411,285 Sale of business — — (9,889) (9,889) Accumulated impairment loss (259,732) (40,598) (10,142) (310,472) Reclassification of API goodwill 24 — (24) — Goodwill, net of impairment loss $ 86,422 $ 2,807 $ 1,695 $ 90,924 Goodwill, Trade Names, and Other Intangible Assets Impairment The Company tests reporting units’ goodwill and intangible assets with indefinite lives for impairment annually during the fourth quarter and more frequently if impairment indicators exist. The Company performs quarterly qualitative assessments of significant events and circumstances such as reporting units’ historical and current results, assumptions regarding future performance, strategic initiatives and overall economic factors, including COVID-19, and macro-economic developments, to determine the existence of potential indicators of impairment and assess if it is more likely than not that the fair value of reporting units or intangible assets is less than their carrying value. If indicators of impairments are identified a quantitative impairment test is performed. As of September 30, 2020, 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. During the second quarter of 2020, due to the increased negative impact and continuing uncertainty of the COVID-19 pandemic on the business, all reporting units were quantitatively tested. For the Nurse and Allied Staffing and Physician Staffing reporting units, no impairment was identified as the fair value was substantially in excess of the carrying amount of goodwill. The Search reporting unit under-performed relative to management’s expectations in the second quarter of 2020. The lower than expected revenue was driven by: (i) the cancellation or postponement of a significant number of working searches, (ii) the decision to delay the hiring of new revenue producers, and (iii) the loss of customers, which were mostly related to the negative impacts of COVID-19. As a result, the quantitative testing of the Search reporting unit resulted in impairment charges of $10.2 million for its goodwill and $0.3 million for its customer relationships. In order to determine the fair value of the Search reporting unit, the Company used a combination of an income and market approach. The weighting was based on the specific characteristics, risks, and uncertainties of the Search reporting unit. The discounted cash flow that served as the primary basis for the income approach was based on the Company’s discrete financial forecast of revenue, gross profit margins, operating costs, and cash flows. It also considered estimated future results, economic and market conditions including the timing and duration of COVID-19, as well as the impact of planned business and operational strategies. Assumptions used in the market approach were derived including an analysis of a range of valuation multiples of comparable public companies. Impairment charges on the condensed consolidated statements of operations include impairment of $10.7 million related to goodwill and other intangible assets and $5.4 million related to right-of-use assets and related property and equipment, and totaled $16.1 million for the nine months ended September 30, 2020. A lthough management believes that the Company's current estimates and assumptions utilized in its quantitative testing are reasonable and supportable, including its assumptions on the impact and timing related to COVID-19, there can be no assurance that the estimates and assumptions management used for purposes of its qualitative assessment as of September 30, 2020 will prove to be accurate predictions of future performance. 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 within impairment charges on the condensed consolidated statements of operations for the nine months ended September 30, 2019. Intangible Asset Amortization In connection with its rebranding efforts, the Company made a decision at the end of 2019 to phase out a trade name by the end of 2020, which as of December 31, 2019 would have been recognized over a weighted average life of 7.5 years. In connection with this decision, the Company expected accelerated amortization related to the trade name of $2.9 million throughout 2020. In the second quarter of 2020, the Company further accelerated its rebranding plan and shortened the estimated remaining life of the trade name. Total accelerated amortization resulting from the changes in the estimated remaining life of the trade name were $0.9 million, or $0.03 per share, and $3.1 million, or $0.09 per share, for the three and nine months ended September 30, 2020, respectively.

DEBT

DEBT	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
DEBT	DEBT 2019 ABL Credit Agreement Effective October 25, 2019, the Company terminated its commitments under its prior senior credit facility entered into in August 2017 (described below) and entered into an ABL Credit Agreement (Loan Agreement). The Loan Agreement provided for a five-year revolving senior secured asset-based credit facility (ABL) in the aggregate principal amount of up to $120.0 million (as described below), including a sublimit for swing loans up to $15.0 million and a $35.0 million sublimit for standby letters of credit. On June 30, 2020, the Company amended its Loan Agreement, which increased the current aggregate committed size of the ABL from $120.0 million to $130.0 million. All other terms, conditions, covenants, and pricing of the Loan Agreement remain the same. The amendment was treated as a modification of debt and, as a result, the associated fees and costs of $0.1 million were included in debt issuance costs and will be amortized ratably over the remaining term of the agreement. 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, and reducing over time in accordance with the terms of the Loan Agreement, minus customary reserves, and subject to customary adjustments. 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 a provision to increase the aggregate committed size of the facility to $150.0 million. At September 30, 2020, availability under the ABL was $110.2 million and the Company had $56.0 million of borrowings drawn, as well as $19.5 million of letters of credit outstanding related to workers' compensation and professional liability policies, leaving $34.7 million available for borrowing. The balances drawn are presented as revolving credit facility on the condensed consolidated balance sheets and as of September 30, 2020 and December 31, 2019 had a weighted average interest rate of 2.70% and 4.23%, respectively. As of September 30, 2020, the interest rate spreads and fees under the Loan Agreement were based on LIBOR plus 2.00% for the revolving portion of the borrowing base and LIBOR plus 4.00% on the Supplemental Availability. The Base Rate (as defined by the Loan Agreement) margins would have been 1.00% and 3.00%, respectively, for the revolving portion and Supplemental Availability, respectively. The LIBOR and Base Rate margins are 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 line fee, letter of credit fees, and an administrative fee. The unused line fee is 0.375% of the average daily unused portion of the revolving credit facility. 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. The Company was in compliance with this covenant as of September 30, 2020. Obligations under the ABL are secured by substantially all the assets of the borrowers and guarantors, subject to customary exceptions. Prior Senior Credit Facility The Company had a prior senior credit facility that included a revolver and term loan. The term loan was payable in quarterly installments and the Company had the right at any time to prepay borrowings in whole or in part, without premium or penalty. During the nine months ended September 30, 2019 , the Company made optional prepayments on the term loan of $12.5 million. Also, in both the first and third quarter of 2019, the Company amended its prior senior credit facility to reduce the commitment under the revolving credit facility, among other changes. Each of the amendments were treated as modifications and the fees of $0.7 million paid to its lenders were classified as debt issuance costs. As a result of the reduction in borrowing capacity under the revolving credit facility, as well as the reduction in the term loan due to the prepayments in the nine months ended September 30, 2019, $0.5 million of debt issuance costs were written off. The amount of the write-off is reflected as loss on early extinguishment of debt on the condensed consolidated statements of operations. In the third quarter of 2019, in contemplation of entering into the Loan Agreement, the Company terminated its interest rate swap agreement associated with its prior senior credit facility by making a cash payment of $1.3 million. As the 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 on derivative in the third quarter of 2019. Note Payable 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 were payable annually based on certain performance criteria for the years 2016 through 2019, and a second performance criteria related to 2019 payable in three equal installments. Pursuant to the asset purchase agreement, once the earnout amount related to the second performance criteria for 2019 was determined, a note payable documenting the remaining principal and interest was specified as part of the settlement. In the first quarter of 2020, the total earnout amount related to both 2019 performance criterion of $7.4 million was determined, and $0.1 million was paid by the Company. Pursuant to the note payable, the first installment of $2.4 million was paid in the second quarter of 2020, the second installment of $2.4 million is payable on January 31, 2021, and the third installment of $2.5 million is to be paid, together with interest at a rate of 2% per annum, accruing from April 1, 2020, on January 31, 2022. As of September 30, 2020, the current portion of the note payable in the amount of $2.4 million is included in other current liabilities and the long-term portion of $2.5 million is included in other long-term liabilities on the condensed consolidated balance sheets.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
LEASES	LEASES The Company's lease population of its 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. Certain of the leases have provisions for free rent months during the lease term and/or escalating rent payments and, 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 leases do not include residual value guarantees, covenants, or other restrictions. During the nine months ended September 30, 2020, in connection with the continuing developments from COVID-19, the Company expedited restructuring plans and either reduced or fully vacated leased office space. The Company 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 $4.4 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 assets 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. The Company wrote off a total of $1.0 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. 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, 2020 December 31, 2019 (amounts in thousands) Operating lease right-of-use assets $ 10,526 $ 16,964 Operating lease liabilities - current $ 4,732 $ 4,878 Operating lease liabilities - non-current $ 15,762 $ 19,070 September 30, 2020 December 31, 2019 Weighted-average remaining lease term 4.2 years 4.7 years Weighted average discount rate 6.28 % 6.26 % 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, 2020: Years Ending December 31: (amounts in thousands) 2020 $ 992 2021 6,246 2022 5,334 2023 4,858 2024 3,487 Thereafter 2,553 Total minimum lease payments 23,470 Less: amount of lease payments representing interest (2,976) Present value of future minimum lease payments 20,494 Less: current lease obligations (4,732) Non-current lease obligations $ 15,762 Other Information The table below provides information regarding supplemental cash flows: Nine Months Ended September 30, 2020 2019 (amounts in thousands) Supplemental Cash Flow Information: Cash paid for amounts included in the measurement of operating lease liabilities $ 5,404 $ 5,619 Right-of-use assets acquired under operating lease $ 915 $ 872 The components of lease expense are as follows: Three Months Ended September 30, 2020 2019 (amounts in thousands) Amounts Included in Condensed Consolidated Statements of Operations: Operating lease expense $ 1,006 $ 1,646 Short-term lease expense $ 1,077 $ 2,124 Variable and other lease costs $ 444 $ 598 Nine Months Ended September 30, 2020 2019 (amounts in thousands) Amounts Included in Condensed Consolidated Statements of Operations: Operating lease expense $ 3,946 $ 5,038 Short-term lease expense $ 4,373 $ 6,232 Variable and other lease costs $ 1,490 $ 1,975 Operating lease expense, short-term lease expense, and variable and other lease costs are included in selling, general and administrative expenses, direct operating expenses, and restructuring costs in the condensed consolidated statements of operations, depending on the nature of the leased asset. Operating lease expense is reported net of sublease income, which is not material. As of September 30, 2020, the Company does not have any material operating leases which have not yet commenced. The Company has an immaterial amount of finance lease contracts related to other equipment rentals which are not included in the above disclosures.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2020
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; and (3) contingent consideration liabilities included as other current liabilities and contingent consideration on its condensed consolidated balance sheets. 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. Contingent consideration liabilities —Potential earnout payments related to the acquisition of Mediscan were contingent upon meeting certain performance requirements through 2019. As of December 31, 2019, the long-term portion of these liabilities has been included in contingent consideration, 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. As of December 31, 2019, due to the end of the earnout period, the Company measured the fair value of the liability based on the expected payout related to its Mediscan acquisition. In the first quarter of 2020, the total earnout amounts related to 2019 of $7.4 million was determined, and $0.1 million was paid by the Company. The remaining $7.3 million was documented as a subordinated promissory note payable and is included in other current and other long-term liabilities on the condensed consolidated balance sheets which is not measured at fair value on a recurring basis. See Note 7 - Debt. The estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis is as follows: Fair Value Measurements September 30, 2020 December 31, 2019 (amounts in thousands) Financial Assets: (Level 1) Deferred compensation asset $ 990 $ 830 Financial Liabilities: (Level 1) Deferred compensation liability $ 2,249 $ 2,216 (Level 3) Contingent consideration liabilities $ — $ 7,300 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 2020 2019 (amounts in thousands) Balance at beginning of period $ 7,300 $ 7,689 Payments (100) (100) Accretion expense — 247 Valuation adjustment 77 — Reclassification to other current and long-term liabilities (7,277) — Balance at March 31 — 7,836 Accretion expense — 253 Balance at June 30 — 8,089 Payments — (179) Valuation adjustment — (426) Balance at September 30 $ — $ 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 2020, the Company recorded a customer list impairment charge related to the Nurse and Allied Staffing reporting unit. The nine months ended September 30, 2020 included impairment charges to goodwill and other intangible assets related to the Search reporting unit and impairment to right-of-use assets along with related property and equipment in connection with leases that were vacated during the year. Accordingly, as of September 30, 2020, these assets were recorded at fair value using Level 3 inputs. See Note 6 - Goodwill, Trade Names, and Other Intangible Assets and Note 8 - Leases for more information about these fair value measurements. Other Fair Value Disclosures: Financial instruments not measured or recorded at fair value in the condensed consolidated balance sheets consist of cash and cash equivalents, accounts receivable, and accounts payable and accrued expenses. The estimated fair value of accounts receivable and accounts payable and accrued expenses approximate their carrying amount due to the short-term nature of these instruments. The Company’s note payable is included in other current and long-term liabilities on the condensed consolidated balance sheets. Due to its relatively short-term nature, the carrying value of the note payable approximates its fair value. The carrying amount of the Company's ABL approximates fair value because the interest rates are variable and reflective of market rates. 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, 2020 December 31, 2019 Carrying Fair Carrying Fair Financial Liabilities: (amounts in thousands) (Level 2) Note Payable $ 4,851 $ 4,851 $ — $ — Senior Secured Asset-Based Loan $ 56,038 $ 56,038 $ 70,974 $ 70,974 Concentration of Credit Risk: See discussion of credit losses and allowance for doubtful accounts in Note 3 - Customer Contracts. 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, 2020
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Stock Repurchase Program During the nine months ended September 30, 2020 and 2019, the Company did not repurchase any shares of its Common Stock. As of September 30, 2020, the Company had 510,004 shares of Common Stock under the current share repurchase program available to repurchase, subject to certain conditions in the Company's Loan Agreement. Share-Based Payments On May 19, 2020, the Company's shareholders approved the Cross Country Healthcare, Inc. 2020 Omnibus Incentive Plan (2020 Plan), which replaced the 2017 Omnibus Incentive Plan (2017 Plan), and applies to awards granted after May 19, 2020. The remaining shares under the 2017 Plan were cancelled and no further awards will be granted under that plan. The 2020 Plan generally mirrors the terms of the 2017 Plan, and includes the following provisions: (i) an aggregate share reserve of 3,000,000 shares; (2) annual dollar and share limits of awards granted to employees and consultants, as well as non-employee directors, based on type of award; (3) awards granted generally will be subject to a minimum one-year vesting schedule; and (4) awards may be granted under the 2020 Plan until March 24, 2030. The following table summarizes restricted stock awards and performance stock awards activity issued under the 2017 Plan and the 2020 Plan for the nine months ended September 30, 2020: Restricted Stock Awards Performance Stock Awards Number of Weighted Number of Target Weighted Unvested restricted stock awards, January 1, 2020 996,794 $ 8.54 364,557 $ 9.66 Granted 829,023 $ 6.65 286,415 $ 6.74 Vested (404,478) $ 8.81 — $ — Forfeited (35,234) $ 7.81 (70,113) $ 13.67 Unvested restricted stock awards, September 30, 2020 1,386,105 $ 7.05 580,859 $ 7.74 Restricted stock awards granted under the Company’s 2020 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. Awards granted to non-employee directors under the 2017 Plan prior to the June 2020 grant vest in three equal installments on the first, second and third anniversaries of the grant date, while restricted shares granted under the 2020 Plan in June 2020 will vest on the first anniversary of such grant date, or earlier subject to retirement eligibility . In addition, effective in the three months ended June 30, 2020, the Company implemented modified guidelines that provide for accelerated vesting of restricted stock grants on the last date of service when a retirement-eligible director retires. 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. In the first quarter of 2020, it was determined that the performance stock awards that were granted in 2017 were not earned and, accordingly, those shares were forfeited. During the three and nine months ended September 30, 2020, $1.1 million and $4.1 million, respectively, was included in selling, general and administrative expenses related to share-based payments, and a net of 2,576 and 306,550 shares, respectively, of Common Stock were issued upon the vesting of restricted stock. 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.

SEGMENT DATA

SEGMENT DATA	9 Months Ended
	Sep. 30, 2020
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, managed services programs (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 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-related costs, restructuring costs, legal settlement charges, impairment charges, and corporate overhead. Contribution income is a financial measure used by the Company when assessing segment performance and is provided in accordance with the Segment Reporting Topic of the FASB ASC. The Company 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 loss from operations for the periods indicated are as follows: Three Months Ended Nine Months Ended September 30, September 30, 2020 2019 2020 2019 (amounts in thousands) Revenue from services: Nurse and Allied Staffing $ 175,244 $ 184,974 $ 561,575 $ 541,398 Physician Staffing 16,452 20,407 51,505 54,594 Search 2,272 3,819 7,731 11,136 $ 193,968 $ 209,200 $ 620,811 $ 607,128 Contribution income (loss): Nurse and Allied Staffing $ 18,233 $ 16,097 $ 53,028 $ 46,504 Physician Staffing 827 811 2,677 1,724 Search (308) 78 (1,694) (526) 18,752 16,986 54,011 47,702 Corporate overhead (a) 12,499 10,975 36,993 34,744 Depreciation and amortization 3,247 2,907 10,472 9,448 Acquisition and integration-related costs — (426) 77 385 Restructuring costs 2,316 1,607 5,210 2,884 Legal settlement charges — — — 1,600 Impairment charges 1,071 1,804 16,082 16,306 (Loss) income from operations $ (381) $ 119 $ (14,823) $ (17,665) _______________ (a) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives).

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES Legal Proceedings and Other Reserves 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. For these matters, the Company has established a liability of $1.2 million as of September 30, 2020. 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 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 relates to an investigation of healthcare staffing services. The Company has communicated with authorities, provided requested documents, and continues to cooperate with the investigation. The Company believes the outcome of any outstanding loss contingencies as of September 30, 2020 will not have a material adverse effect on its business, financial condition, results of operations, or cash flows. Sales and Other State Non-Income Tax Liabilities

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the three and nine months ended September 30, 2020 and 2019, the Company calculated its effective tax rate based on year-to-date results, pursuant to the Income Taxes Topic of the FASB ASC. The Company’s effective tax rate for the three and nine months ended September 30, 2020 was negative 17.2% and 0.2%, 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, 2020 was negative 18.6% and negative 3.2%, respectively. 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 negative 7.0% and 2.6%, respectively. As a result of the Company's valuation allowance on substantially all of its domestic deferred tax assets, income tax expense for the three months ended September 30, 2020 and 2019 was primarily impacted by international and state taxes. Income tax expense for the nine months ended September 30, 2020 and 2019 was further impacted by the impairment of indefinite-lived intangibles. Lastly, income tax expense for the nine months ended September 30, 2019 was impacted by the additional valuation allowance recorded in the second quarter of 2019. In the second quarter of 2019, management assessed the available positive and negative evidence to estimate whether sufficient future taxable income would 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, of which $35.8 million 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 was not more likely than not to be realized. The Coronavirus Aid, Relief and Economic Security Act, also known as the CARES Act, was signed into law on March 27, 2020. Among other things, the CARES Act provided for an immediate refund of Alternative Minimum Tax credits as compared to the 2017 Tax Act’s scheduled refunds through 2021. Accordingly, an additional $0.3 million is presented as a current income tax receivable within other current assets in the condensed consolidated balance sheets as of September 30, 2020. The Company intends to maintain a valuation allowance until sufficient positive evidence exists to support its reversal. As of September 30, 2020 and December 31, 2019, the Company had a valuation allowance of $39.5 million and $37.3 million, respectively. The valuation allowance applied to all domestic deferred tax assets other than certain deferred tax assets expected to be realized. As of September 30, 2020, the Company had approximately $0.9 million of unrecognized tax benefits included in other long-term liabilities, $6.8 million, net of deferred taxes, which would affect the effective tax rate if recognized. During the three months ended September 30, 2020, the Company increased its unrecognized tax benefits by $0.2 million. For the nine months ended September 30, 2020, the Company had a gross increase of $0.9 million to its current year unrecognized tax benefits related to federal and state tax provisions. The tax years 2012 through 2019 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, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS 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 $3.6 million and $11.3 million for the three and nine months ended September 30, 2020, respectively, and $6.3 million and $18.2 million for the three and nine months ended September 30, 2019, respectively. At September 30, 2020 and December 31, 2019, the Company had a receivable balance of $1.6 million and $1.7 million, respectively, and a payable balance of $0.2 million and $0.5 million, respectively. In October 2020, the Company was informed that the sole professional staffing services agreement held by its joint venture Cross Country Talent Acquisition Group, LLC will be terminated as of December 31, 2020. Accordingly, the Company currently anticipates that Cross Country Talent Acquisition Group, LLC will be dissolved, and that the Company will enter into a direct staffing agreement with the hospital system. See Note 16 - Subsequent Events. The Company has entered into an arrangement for digital marketing services provided by a firm that is related to Mr. Clark, the Company's Co-Founder and Chief Executive Officer. Mr. Clark is a minority shareholder in the firm's parent company and is a member of the parent company's Board of Directors. The terms of the arrangement are equivalent to those prevailing in an arm's-length transaction and have been approved by the Company through its related party process. The digital marketing firm manages a limited number of digital publishers covering various Company brands for a monthly management fee. During the three and nine months ended September 30, 2020, the Company incurred less than $0.1 million and $0.1 million, respectively, and incurred less than $0.1 million for both the three and nine months ended September 30, 2019, in expenses related to these fees. At September 30, 2020, the Company had a payable balance of less than $0.1 million. In the first quarter of 2020, the Company entered into a note payable related to contingent consideration assumed as part of a prior period acquisition. The payees of the note are controlled by an employee of the sellers who remained with the Company. The note payable has a balance of $4.9 million at September 30, 2020. See Note 7 - Debt.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2020
Accounting Standards Update and Change in Accounting Principle [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS On March 12, 2020, the FASB issued ASU No. 2020-04, Reference Rate Reform (Topic 848), Facilitation of the Effects of Reference Rate Reform on Financial Reporting , which provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions, subject to meeting certain criteria, that reference LIBOR or another reference rate expected to be discontinued. When elected, the optional expedients for contract modifications must be applied consistently for all eligible contracts or transactions. The amendments in this update are effective as of March 12, 2020 through December 31, 2022. As of September 30, 2020, the Company is not impacted by this guidance; however, it will continue to assess the potential impact on its debt contracts and future hedging relationships, if applicable, through the effective period. In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740), Simplifying the Accounting for Income Taxes . The amendments in this update simplify the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. For public business entities, the amendments in this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, and should be applied either on a prospective, retrospective, or modified retrospective basis depending on the amendment. Early adoption of the amendments is permitted. The Company expects to adopt this standard in its first quarter of 2021 with no material impact on its consolidated financial statements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSSee Note 14 - Related Party Transactions for further discussion of the termination of the sole professional staffing services agreement between Cross Country Talent Acquisition Group, LLC and a hospital system.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2020
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 adjustments necessary for a fair presentation of such unaudited condensed consolidated financial statements have been included. These adjustments 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, 2020. 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, 2019 included in the Company’s Annual Report on Form 10-K as filed with the SEC. The December 31, 2019 condensed consolidated balance sheet included herein was derived from the December 31, 2019 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 statements of operations and statements of cash flows, and as presented in Note 11 - 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. Management has assessed various accounting estimates and other matters, including those that require consideration of forecasted financial information, in context of the unknown future impacts of the current global outbreak of COVID-19
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.
Recently Adopted Accounting Pronouncement	Recently Adopted Accounting Pronouncements Effective January 1, 2020, the Company adopted ASU No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement, which modifies 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 Company has adopted this guidance prospectively with no material impact on its condensed consolidated financial statements. Effective January 1, 2020, the Company adopted ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments, which replaces the incurred loss impairment methodology under current GAAP with a methodology that reflects expected credit losses and requires the use of a forward-looking expected credit loss model for accounts receivable, loans, and other financial instruments. The guidance requires a modified retrospective approach through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which it is effective. The Company has adopted this guidance using the modified retrospective approach related to its accounts receivable, resulting in no cumulative adjustment to retained earnings and no material impact on its condensed consolidated financial statements. See Note 3 - Customer Contracts.
Allowance for Credit Losses	The allowance for doubtful accounts is established for losses expected to be incurred on accounts receivable balances. Accounts receivable are written off against the allowance for doubtful accounts when the Company determines amounts are no longer collectible. Judgment is required in the estimation of the allowance and the Company evaluates the collectability of its accounts receivable and contract assets based on a combination of factors. The Company bases its allowance for doubtful account estimates on its historical write-off experience, current conditions, an analysis of the aging of outstanding receivable and customer payment patterns, and specific reserves for customers in adverse condition adjusted for current expectations for the customers or industry. Based on the information currently available, the Company also considered current expectations of future economic conditions, including the impact of COVID-19, when estimating its allowance for doubtful accounts.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 $ 386 $ 1,223 Charged to restructuring costs (a) 212 20 Payments (292) (76) Balance at March 31, 2020 306 1,167 Charged to restructuring costs (a) 1,565 535 Payments (1,096) (170) Balance at June 30, 2020 775 1,532 Charged to restructuring costs (a) 353 1,571 Payments (668) (256) Balance at September 30, 2020 $ 460 $ 2,847 ________________ (a) Aside from what is presented in the table above, restructuring costs in the condensed consolidated statements of operations for the nine months ended September 30, 2020 include: (i) $0.7 million of ongoing lease costs related to the Company's strategic reduction in its real estate footprint which are included as operating lease liabilities - current and non-current in our condensed consolidated balance sheets, (ii) $0.2 million of legal entity reorganization costs, and (iii) $0.1 million of other costs. The three months ended September 30, 2020 include $0.4 million of ongoing lease costs related to the Company's strategic reduction in its real estate footprint.

CUSTOMER CONTRACTS (Tables)

CUSTOMER CONTRACTS (Tables)	9 Months Ended
	Sep. 30, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Three Months ended September 30, 2020 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 169,264 $ 15,753 $ — $ 185,017 Other Services 5,980 699 2,272 8,951 Total $ 175,244 $ 16,452 $ 2,272 $ 193,968 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 Nine Months ended September 30, 2020 Nurse Physician Search Total Segments (amounts in thousands) Temporary Staffing Services $ 547,543 $ 48,994 $ — $ 596,537 Other Services 14,032 2,511 7,731 24,274 Total $ 561,575 $ 51,505 $ 7,731 $ 620,811 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
Schedule of Allowance for Doubtful Accounts	The opening balance of the allowance for doubtful accounts is reconciled to the closing balance for expected credit losses as follows: Allowance for Doubtful Accounts (amounts in thousands) Balance at January 1, 2020 $ 2,406 Bad Debt Expense 539 Write-Offs, net of Recoveries (349) Balance at March 31, 2020 2,596 Bad Debt Expense 898 Write-Offs, net of Recoveries (532) Balance at June 30, 2020 2,962 Bad Debt Expense 946 Write-Offs, net of Recoveries (800) Balance at September 30, 2020 $ 3,108

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 2019 2020 2019 (amounts in thousands, except per share data) Numerator: Net loss attributable to common shareholders - Basic and Diluted $ (1,334) $ (3,128) $ (17,574) $ (56,569) Denominator: Weighted average common shares - Basic 36,176 35,865 36,058 35,797 Effect of diluted shares: Share-based awards (a) — — — — Weighted average common shares - Diluted 36,176 35,865 36,058 35,797 Net loss per share attributable to common shareholders - Basic and Diluted $ (0.04) $ (0.09) $ (0.49) $ (1.58) ________________ (a) Due to the net loss for the three and nine months ended September 30, 2020 and 2019, 227,821, 252,810, 317,905, and 177,449 shares, respectively, were excluded from diluted weighted average shares. For the three and nine months ended September 30, 2020 and 2019, no tax benefits were assumed for the potentially dilutive shares due to the Company's net operating loss position.

GOODWILL, TRADE NAMES, AND OT_2

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired Intangible Assets	The Company had the following acquired intangible assets: September 30, 2020 December 31, 2019 Gross Accumulated Net Gross Accumulated Net (amounts in thousands) Intangible assets subject to amortization: Databases $ 30,530 $ 14,559 $ 15,971 $ 30,530 $ 12,269 $ 18,261 Customer relationships 33,538 13,295 20,243 49,758 26,596 23,162 Non-compete agreements 304 196 108 320 161 159 Trade names — — — 4,500 1,125 3,375 Other intangible assets, net $ 64,372 $ 28,050 $ 36,322 $ 85,108 $ 40,151 $ 44,957 Intangible assets not subject to amortization: Trade names, indefinite-lived $ 5,900 $ 5,900
Estimated Annual Amortization Expense	As of September 30, 2020, estimated annual amortization expense is as follows: Years Ending December 31: (amounts in thousands) 2020 $ 1,491 2021 5,963 2022 5,933 2023 5,875 2024 5,238 Thereafter 11,822 $ 36,322
Schedule of Goodwill	The changes in the carrying amount of goodwill by segment are as follows: Nurse Physician Search Total (amounts in thousands) Balances as of December 31, 2019 Aggregate goodwill acquired $ 346,130 $ 43,405 $ 21,750 $ 411,285 Sale of business — — (9,889) (9,889) Accumulated impairment loss (259,732) (40,598) — (300,330) Goodwill, net of impairment loss 86,398 2,807 11,861 101,066 Changes to aggregate goodwill in 2020 Impairment charges — — (10,142) (10,142) Reclassification of API goodwill 24 — (24) — Balances as of September 30, 2020 Aggregate goodwill acquired 346,130 43,405 21,750 411,285 Sale of business — — (9,889) (9,889) Accumulated impairment loss (259,732) (40,598) (10,142) (310,472) Reclassification of API goodwill 24 — (24) — Goodwill, net of impairment loss $ 86,422 $ 2,807 $ 1,695 $ 90,924

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 December 31, 2019 (amounts in thousands) Operating lease right-of-use assets $ 10,526 $ 16,964 Operating lease liabilities - current $ 4,732 $ 4,878 Operating lease liabilities - non-current $ 15,762 $ 19,070 September 30, 2020 December 31, 2019 Weighted-average remaining lease term 4.2 years 4.7 years Weighted average discount rate 6.28 % 6.26 %
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, 2020: Years Ending December 31: (amounts in thousands) 2020 $ 992 2021 6,246 2022 5,334 2023 4,858 2024 3,487 Thereafter 2,553 Total minimum lease payments 23,470 Less: amount of lease payments representing interest (2,976) Present value of future minimum lease payments 20,494 Less: current lease obligations (4,732) Non-current lease obligations $ 15,762
Lease Costs	The table below provides information regarding supplemental cash flows: Nine Months Ended September 30, 2020 2019 (amounts in thousands) Supplemental Cash Flow Information: Cash paid for amounts included in the measurement of operating lease liabilities $ 5,404 $ 5,619 Right-of-use assets acquired under operating lease $ 915 $ 872 The components of lease expense are as follows: Three Months Ended September 30, 2020 2019 (amounts in thousands) Amounts Included in Condensed Consolidated Statements of Operations: Operating lease expense $ 1,006 $ 1,646 Short-term lease expense $ 1,077 $ 2,124 Variable and other lease costs $ 444 $ 598 Nine Months Ended September 30, 2020 2019 (amounts in thousands) Amounts Included in Condensed Consolidated Statements of Operations: Operating lease expense $ 3,946 $ 5,038 Short-term lease expense $ 4,373 $ 6,232 Variable and other lease costs $ 1,490 $ 1,975

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Summary of Estimated Fair Values of Financial Assets and Liabilities Measured on a Recurring Basis	The estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis is as follows: Fair Value Measurements September 30, 2020 December 31, 2019 (amounts in thousands) Financial Assets: (Level 1) Deferred compensation asset $ 990 $ 830 Financial Liabilities: (Level 1) Deferred compensation liability $ 2,249 $ 2,216 (Level 3) Contingent consideration liabilities $ — $ 7,300
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 2020 2019 (amounts in thousands) Balance at beginning of period $ 7,300 $ 7,689 Payments (100) (100) Accretion expense — 247 Valuation adjustment 77 — Reclassification to other current and long-term liabilities (7,277) — Balance at March 31 — 7,836 Accretion expense — 253 Balance at June 30 — 8,089 Payments — (179) Valuation adjustment — (426) Balance at September 30 $ — $ 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, 2020 December 31, 2019 Carrying Fair Carrying Fair Financial Liabilities: (amounts in thousands) (Level 2) Note Payable $ 4,851 $ 4,851 $ — $ — Senior Secured Asset-Based Loan $ 56,038 $ 56,038 $ 70,974 $ 70,974

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Summary of Restricted Stock Activity	The following table summarizes restricted stock awards and performance stock awards activity issued under the 2017 Plan and the 2020 Plan for the nine months ended September 30, 2020: Restricted Stock Awards Performance Stock Awards Number of Weighted Number of Target Weighted Unvested restricted stock awards, January 1, 2020 996,794 $ 8.54 364,557 $ 9.66 Granted 829,023 $ 6.65 286,415 $ 6.74 Vested (404,478) $ 8.81 — $ — Forfeited (35,234) $ 7.81 (70,113) $ 13.67 Unvested restricted stock awards, September 30, 2020 1,386,105 $ 7.05 580,859 $ 7.74

SEGMENT DATA (Tables)

SEGMENT DATA (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Information on Operating Segments and Reconciliation to Loss From Operations	Information on operating segments and a reconciliation to loss from operations for the periods indicated are as follows: Three Months Ended Nine Months Ended September 30, September 30, 2020 2019 2020 2019 (amounts in thousands) Revenue from services: Nurse and Allied Staffing $ 175,244 $ 184,974 $ 561,575 $ 541,398 Physician Staffing 16,452 20,407 51,505 54,594 Search 2,272 3,819 7,731 11,136 $ 193,968 $ 209,200 $ 620,811 $ 607,128 Contribution income (loss): Nurse and Allied Staffing $ 18,233 $ 16,097 $ 53,028 $ 46,504 Physician Staffing 827 811 2,677 1,724 Search (308) 78 (1,694) (526) 18,752 16,986 54,011 47,702 Corporate overhead (a) 12,499 10,975 36,993 34,744 Depreciation and amortization 3,247 2,907 10,472 9,448 Acquisition and integration-related costs — (426) 77 385 Restructuring costs 2,316 1,607 5,210 2,884 Legal settlement charges — — — 1,600 Impairment charges 1,071 1,804 16,082 16,306 (Loss) income from operations $ (381) $ 119 $ (14,823) $ (17,665) _______________ (a) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives).

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restructuring Costs (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Restructuring Reserve [Roll Forward]
Charged to restructuring costs	$ 2,316			$ 1,607	$ 5,210	$ 2,884
Restructuring costs	2,316			$ 1,607	5,210	$ 2,884
Employee Termination Costs
Restructuring Reserve [Roll Forward]
Charged to restructuring costs	353
Payments	(668)
Restructuring costs	353
Employee Termination Costs | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Beginning balance	775	$ 306	$ 386		386
Charged to restructuring costs	353	1,565	212
Payments	(668)	(1,096)	(292)
Ending balance	460	775	306		460
Restructuring costs	353	1,565	212
Lease-Related Exit Costs
Restructuring Reserve [Roll Forward]
Charged to restructuring costs	1,571
Payments	(256)
Restructuring costs	1,571
Lease-Related Exit Costs | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Beginning balance	1,532	1,167	1,223		1,223
Charged to restructuring costs	1,571	535	20
Payments	(256)	(170)	(76)
Ending balance	2,847	1,532	1,167		2,847
Restructuring costs	1,571	$ 535	$ 20
Strategic Reduction of Real Estate Footprint
Restructuring Reserve [Roll Forward]
Charged to restructuring costs	400				700
Restructuring costs	$ 400				700
Legal Entity Reorganization
Restructuring Reserve [Roll Forward]
Charged to restructuring costs					200
Restructuring costs					200
Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Charged to restructuring costs					100
Restructuring costs					$ 100

CUSTOMER CONTRACTS - Additional

CUSTOMER CONTRACTS - Additional Information (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Unbilled contracts receivable	$ 57.3	$ 46.1
Sales allowance, billing-related adjustments	$ 0.6	$ 0.8

CUSTOMER CONTRACTS - Disaggrega

CUSTOMER CONTRACTS - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 193,968	$ 209,200	$ 620,811	$ 607,128
Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue	185,017	200,876	596,537	583,253
Other Services
Disaggregation of Revenue [Line Items]
Revenue	8,951	8,324	24,274	23,875
Nurse And Allied Staffing
Disaggregation of Revenue [Line Items]
Revenue	175,244	184,974	561,575	541,398
Nurse And Allied Staffing | Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue	169,264	181,640	547,543	532,036
Nurse And Allied Staffing | Other Services
Disaggregation of Revenue [Line Items]
Revenue	5,980	3,334	14,032	9,362
Physician Staffing
Disaggregation of Revenue [Line Items]
Revenue	16,452	20,407	51,505	54,594
Physician Staffing | Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue	15,753	19,236	48,994	51,217
Physician Staffing | Other Services
Disaggregation of Revenue [Line Items]
Revenue	699	1,171	2,511	3,377
Search
Disaggregation of Revenue [Line Items]
Revenue	2,272	3,819	7,731	11,136
Search | Temporary Staffing Services
Disaggregation of Revenue [Line Items]
Revenue	0	0	0	0
Search | Other Services
Disaggregation of Revenue [Line Items]
Revenue	$ 2,272	$ 3,819	$ 7,731	$ 11,136

CUSTOMER CONTRACTS - Allowance

CUSTOMER CONTRACTS - Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Balance, beginning	$ 2,962	$ 2,596	$ 2,406		$ 2,406
Bad debt expense	946	898	539	$ 588	2,383	$ 1,503
Write-Offs, net of Recoveries	(800)	(532)	(349)
Balance, ending	$ 3,108	$ 2,962	$ 2,596		$ 3,108

COMPREHENSIVE LOSS (Details)

COMPREHENSIVE LOSS (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Equity [Abstract]
Loss on currency fluctuations	$ 1.3	$ 1.3

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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Numerator:
Net loss attributable to common shareholders - Basic and Diluted	$ (1,334)	$ (3,128)	$ (17,574)	$ (56,569)
Denominator:
Weighted average common shares - Basic (shares)	36,176	35,865	36,058	35,797
Effect of diluted shares:
Share-based awards (shares)	0	0	0	0
Weighted average common shares - Diluted (shares)	36,176	35,865	36,058	35,797
Net loss per share attributable to common shareholders - Basic and Diluted (in dollars per share)	$ (0.04)	$ (0.09)	$ (0.49)	$ (1.58)

EARNINGS PER SHARE - Additional

EARNINGS PER SHARE - Additional Information (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Earnings Per Share [Abstract]
Shares excluded from diluted weighted average shares (shares)	227,821	317,905	252,810	177,449

GOODWILL, TRADE NAMES, AND OT_3

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 64,372	$ 85,108
Accumulated Amortization	28,050	40,151
Intangible assets subject to amortization, net carrying amount	36,322	44,957
Trade names, indefinite-lived	5,900	5,900
Databases
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	30,530	30,530
Accumulated Amortization	14,559	12,269
Intangible assets subject to amortization, net carrying amount	15,971	18,261
Customer relationships
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	33,538	49,758
Accumulated Amortization	13,295	26,596
Intangible assets subject to amortization, net carrying amount	20,243	23,162
Non-compete agreements
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	304	320
Accumulated Amortization	196	161
Intangible assets subject to amortization, net carrying amount	108	159
Trade names
Finite-Lived and Indefinite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	0	4,500
Accumulated Amortization	0	1,125
Intangible assets subject to amortization, net carrying amount	$ 0	$ 3,375

GOODWILL, TRADE NAMES, AND OT_4

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Goodwill impairment charges					$ 10,142
Goodwill and intangible asset impairment					10,700
Lease and related assets impairment					5,400
Impairment charges	$ 1,071		$ 1,804		$ 16,082	$ 16,306
Weighted average amortization period if not accelerated								7 years 6 months
Impact of accelerated amortization on earnings per share (in dollars per share)	$ 0.03				$ 0.09
Accelerated Amortization
Goodwill [Line Items]
Amortization of intangible assets	$ 900				$ 3,100
Accelerated Amortization | Forecast
Goodwill [Line Items]
Amortization of intangible assets							$ 2,900
Search
Goodwill [Line Items]
Goodwill impairment charges		$ 10,200			10,142
Search | Customer relationships
Goodwill [Line Items]
Impairment of intangible assets, finite lived		$ 300
Nurse And Allied Staffing
Goodwill [Line Items]
Goodwill impairment charges					$ 0
Nurse And Allied Staffing | Trade names
Goodwill [Line Items]
Impairment of intangible assets, indefinite lived				$ 14,500
Customer relationships
Goodwill [Line Items]
Fully amortized intangible assets removed during period	15,000
Trade names
Goodwill [Line Items]
Fully amortized intangible assets removed during period	$ 4,500

GOODWILL, TRADE NAMES, AND OT_5

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Annual Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 1,491
2021	5,963
2022	5,933
2023	5,875
2024	5,238
Thereafter	11,822
Intangible assets subject to amortization, net carrying amount	$ 36,322	$ 44,957

GOODWILL, TRADE NAMES, AND OT_6

GOODWILL, TRADE NAMES, AND OTHER INTANGIBLE ASSETS - Goodwill Rollforward (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2020	Sep. 30, 2020
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance		$ 411,285
Accumulated impairment loss, beginning balance		(300,330)
Goodwill, net of impairment loss, beginning balance		101,066
Impairment charges		(10,142)
Reclassification of API goodwill		0
Aggregate goodwill acquired, ending balance		411,285
Accumulated impairment loss, ending balance		(310,472)
Reclassification of API goodwill		0
Goodwill, net of impairment loss, ending balance		90,924
Sale of business
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance		9,889
Aggregate goodwill acquired, ending balance		9,889
Nurse And Allied Staffing
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance		346,130
Accumulated impairment loss, beginning balance		(259,732)
Goodwill, net of impairment loss, beginning balance		86,398
Impairment charges		0
Reclassification of API goodwill		24
Aggregate goodwill acquired, ending balance		346,130
Accumulated impairment loss, ending balance		(259,732)
Reclassification of API goodwill		24
Goodwill, net of impairment loss, ending balance		86,422
Nurse And Allied Staffing | Sale of business
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance		0
Aggregate goodwill acquired, ending balance		0
Physician Staffing
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance		43,405
Accumulated impairment loss, beginning balance		(40,598)
Goodwill, net of impairment loss, beginning balance		2,807
Impairment charges		0
Reclassification of API goodwill		0
Aggregate goodwill acquired, ending balance		43,405
Accumulated impairment loss, ending balance		(40,598)
Reclassification of API goodwill		0
Goodwill, net of impairment loss, ending balance		2,807
Physician Staffing | Sale of business
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance		0
Aggregate goodwill acquired, ending balance		0
Search Services
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance		21,750
Accumulated impairment loss, beginning balance		0
Goodwill, net of impairment loss, beginning balance		11,861
Impairment charges	$ (10,200)	(10,142)
Reclassification of API goodwill		(24)
Aggregate goodwill acquired, ending balance		21,750
Accumulated impairment loss, ending balance		(10,142)
Reclassification of API goodwill		(24)
Goodwill, net of impairment loss, ending balance		1,695
Search Services | Sale of business
Goodwill [Roll Forward]
Aggregate goodwill acquired, beginning balance		9,889
Aggregate goodwill acquired, ending balance		$ 9,889

DEBT - 2019 ABL Credit Agreemen

DEBT - 2019 ABL Credit Agreement (Details) - USD ($)	Sep. 30, 2020	Oct. 25, 2019	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Line of Credit Facility [Line Items]
Line of credit, carrying amount	$ 56,038,000		$ 56,038,000		$ 70,974,000
Senior Secured Asset-Based Loan
Line of Credit Facility [Line Items]
Line of credit term		5 years
Maximum borrowing capacity	110,200,000	$ 120,000,000	110,200,000	$ 130,000,000
Debt issuance cost				$ 100,000
Borrowing base, percentage of assets		85.00%
Maximum borrowing capacity, if amended		$ 150,000,000
Line of credit, carrying amount	56,000,000		56,000,000
Letters of credit outstanding	19,500,000		19,500,000
Borrowing availability	$ 34,700,000		$ 34,700,000
Weighted average interest rate	2.70%		2.70%		4.23%
Quarterly commitment fee on the average daily unused portion (percent)			0.375%
Senior Secured Asset-Based Loan | LIBOR
Line of Credit Facility [Line Items]
Interest margin (percent)	2.00%
Senior Secured Asset-Based Loan | Base Rate
Line of Credit Facility [Line Items]
Interest margin (percent)	1.00%
Senior Secured Asset-Based Loan, Supplemental Activities Lending | LIBOR
Line of Credit Facility [Line Items]
Interest margin (percent)	4.00%
Senior Secured Asset-Based Loan, Supplemental Activities Lending | Base Rate
Line of Credit Facility [Line Items]
Interest margin (percent)	3.00%
Swingline Sublimit | Senior Secured Asset-Based Loan
Line of Credit Facility [Line Items]
Maximum borrowing capacity		15,000,000
Standby Letters Of Credit Sublimit | Senior Secured Asset-Based Loan
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 35,000,000

DEBT - Prior Senior Credit Faci

DEBT - Prior Senior Credit Facility (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Line of Credit Facility [Line Items]
Loss on derivative	$ 0	$ 1,284	$ 0	$ 1,284
Cash flow hedging | Interest rate swaps
Line of Credit Facility [Line Items]
Cash payment for derivative termination		1,300
Loss on derivative		$ 1,300
Amended and Restated Credit Agreement
Line of Credit Facility [Line Items]
Payment of debt issuance costs				700
Write off of debt issuance costs				500
Amended and Restated Credit Agreement | Term Loan
Line of Credit Facility [Line Items]
Payment for debt prepayment				$ 12,500

DEBT - Notes Payable (Details)

DEBT - Notes Payable (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2020	Sep. 30, 2019
Debt Instrument [Line Items]
Recognition of earnout payment liability		$ 7,400
Payment for contingent liability		100
Payment of notes payable			$ 2,426	$ 0
Earnout Notes Payable
Debt Instrument [Line Items]
Notes payable		$ 7,300	$ 4,900
Interest rate (percent)			2.00%
Notes payable, current			$ 2,400
Notes payable, noncurrent			2,500
Earnout Notes Payable | Due In Second Quarter 2020
Debt Instrument [Line Items]
Payment of notes payable	$ 2,400
Earnout Notes Payable | Due January 31, 2021
Debt Instrument [Line Items]
Notes payable			2,400
Earnout Notes Payable | Due January 31, 2022
Debt Instrument [Line Items]
Notes payable			$ 2,500

LEASES - Narrative (Details)

LEASES - Narrative (Details) $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)
Leases [Abstract]
Operating lease, impairment loss	$ 4.4
Leasehold improvements, impairment loss	$ 1

LEASES - Balance Sheet Informat

LEASES - Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use assets	$ 10,526	$ 16,964
Operating lease liabilities - current	4,732	4,878
Operating lease liabilities - non-current	$ 15,762	$ 19,070
Weighted-average remaining lease term	4 years 2 months 12 days	4 years 8 months 12 days
Weighted average discount rate	6.28%	6.26%

LEASES - Undiscounted Cash Flow

LEASES - Undiscounted Cash Flows (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
2020	$ 992
2021	6,246
2022	5,334
2023	4,858
2024	3,487
Thereafter	2,553
Total minimum lease payments	23,470
Less: amount of lease payments representing interest	(2,976)
Present value of future minimum lease payments	20,494
Less: current lease obligations	(4,732)	$ (4,878)
Non-current lease obligations	$ 15,762	$ 19,070

LEASES - Other Information (Det

LEASES - Other Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Cash paid for amounts included in the measurement of operating lease liabilities			$ 5,404	$ 5,619
Right-of-use assets acquired under operating lease			915	872
Operating lease expense	$ 1,006	$ 1,646	3,946	5,038
Short-term lease expense	1,077	2,124	4,373	6,232
Variable and other lease costs	$ 444	$ 598	$ 1,490	$ 1,975

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Sep. 30, 2020
Fair Value Measurement [Line Items]
Recognition of earnout payment liability	$ 7.4
Payment for contingent liability	0.1
Earnout Notes Payable
Fair Value Measurement [Line Items]
Notes payable	$ 7.3	$ 4.9

FAIR VALUE MEASUREMENTS - Estim

FAIR VALUE MEASUREMENTS - Estimated Fair values Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Inputs, Level 1 | Investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation asset	$ 990	$ 830
Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration liabilities	0	7,300
Deferred compensation liability | Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation liability	$ 2,249	$ 2,216

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 - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019
Convertible Note Derivative Liability
Beginning balance	$ 0	$ 0	$ 7,300	$ 8,089	$ 7,836	$ 7,689
Payments	0		(100)	(179)		(100)
Accretion expense		0	0		253	247
Valuation adjustment	0		77	(426)		0
Reclassification to other current and long-term liabilities			(7,277)			0
Ending balance	$ 0	$ 0	$ 0	$ 7,484	$ 8,089	$ 7,836

FAIR VALUE MEASUREMENTS - Finan

FAIR VALUE MEASUREMENTS - Financial Instrument that were not Measured at Fair Value (Details) - Fair Value, Inputs, Level 2 - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Senior Secured Asset-Based Loan | Carrying Amount
Fair Value, Option, Quantitative Disclosures [Line Items]
Line of credit, fair value	$ 56,038	$ 70,974
Senior Secured Asset-Based Loan | Fair Value
Fair Value, Option, Quantitative Disclosures [Line Items]
Line of credit, fair value	56,038	70,974
Earnout Notes Payable | Carrying Amount
Fair Value, Option, Quantitative Disclosures [Line Items]
Note payable, fair value	4,851	0
Earnout Notes Payable | Fair Value
Fair Value, Option, Quantitative Disclosures [Line Items]
Note payable, fair value	$ 4,851	$ 0

STOCKHOLDERS' EQUITY - Narrativ

STOCKHOLDERS' EQUITY - Narrative (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020USD ($)shares	Sep. 30, 2019USD ($)shares	Sep. 30, 2020USD ($)installmentshares	Sep. 30, 2019USD ($)shares	May 19, 2020shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common shares left remaining to repurchase under the plan (up to) (in shares)	510,004		510,004
Shares reserved for share-based payments (in shares)					3,000,000
2017 Omnibus Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of vesting installments | installment			3
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			1 year
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested in period, net (in shares)	2,576	5,233	306,550	230,986
Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation | $	$ 1.1	$ 1	$ 4.1	$ 2.5
Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares repurchased and retired (in shares)			0	0

STOCKHOLDERS' EQUITY - Summary

STOCKHOLDERS' EQUITY - Summary of Restricted Stock and Performance Shares (Details)	9 Months Ended
	Sep. 30, 2020$ / sharesshares
Restricted Stock Awards
Number of Shares
Unvested restricted stock awards, Beginning balance (in shares) | shares	996,794
Granted (in shares) | shares	829,023
Vested (in shares) | shares	(404,478)
Forfeited (in shares) | shares	(35,234)
Unvested restricted stock awards, Ending balance (in shares) | shares	1,386,105
Weighted Average Grant Date Fair Value (in usd per share)
Unvested restricted stock awards, Beginning balance (in dollars per share) | $ / shares	$ 8.54
Granted (in dollars per share) | $ / shares	6.65
Vested (in dollars per share) | $ / shares	8.81
Forfeited (in dollars per share) | $ / shares	7.81
Unvested restricted stock awards, Ending balance (in dollars per share) | $ / shares	$ 7.05
Performance Stock Awards
Number of Shares
Unvested restricted stock awards, Beginning balance (in shares) | shares	364,557
Granted (in shares) | shares	286,415
Vested (in shares) | shares	0
Forfeited (in shares) | shares	(70,113)
Unvested restricted stock awards, Ending balance (in shares) | shares	580,859
Weighted Average Grant Date Fair Value (in usd per share)
Unvested restricted stock awards, Beginning balance (in dollars per share) | $ / shares	$ 9.66
Granted (in dollars per share) | $ / shares	6.74
Vested (in dollars per share) | $ / shares	0
Forfeited (in dollars per share) | $ / shares	13.67
Unvested restricted stock awards, Ending balance (in dollars per share) | $ / shares	$ 7.74

SEGMENT DATA - Narrative (Detai

SEGMENT DATA - Narrative (Details)	9 Months Ended
	Sep. 30, 2020segment
Segment Reporting [Abstract]
Number of operating segments	3

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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	$ 193,968	$ 209,200	$ 620,811	$ 607,128
Contribution income (loss)	18,752	16,986	54,011	47,702
Corporate overhead	12,499	10,975	36,993	34,744
Depreciation and amortization	3,247	2,907	10,472	9,448
Acquisition and integration-related costs	0	(426)	77	385
Restructuring costs	2,316	1,607	5,210	2,884
Legal settlement charges	0	0	0	1,600
Impairment charges	1,071	1,804	16,082	16,306
(Loss) income from operations	(381)	119	(14,823)	(17,665)
Nurse And Allied Staffing
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	175,244	184,974	561,575	541,398
Contribution income (loss)	18,233	16,097	53,028	46,504
Physician Staffing
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	16,452	20,407	51,505	54,594
Contribution income (loss)	827	811	2,677	1,724
Search
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue from services	2,272	3,819	7,731	11,136
Contribution income (loss)	$ (308)	$ 78	$ (1,694)	$ (526)

CONTINGENCIES (Details)

CONTINGENCIES (Details) $ in Millions	Sep. 30, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
Contingent liability	$ 1.2

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Valuation Allowance [Line Items]
Effective tax rate	(17.20%)	(3.60%)		0.20%	(135.50%)
Effective tax rate, excluding discrete items	(18.60%)	(7.00%)		(3.20%)	2.60%
Increase in valuation allowance			$ 36
Change in deferred tax asset valuation allowance			35.8
Reduction of OCI related to the change in valuation allowance			$ 0.2
Current income tax receivable, CARES Act	$ 0.3			$ 0.3
Unrecognized tax benefits	0.9			0.9
Unrecognized tax benefits that would impact effective tax rate	6.8			6.8
Gross increase to current year unrecognized tax benefits related to federal and state tax issues	0.2			0.9
Domestic Tax Authority
Valuation Allowance [Line Items]
Valuation allowance	$ 39.5			$ 39.5		$ 37.3

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2020	Dec. 31, 2019
Earnout Notes Payable
Related Party Transaction [Line Items]
Notes payable	$ 4.9		$ 4.9		$ 7.3
Cross Country Talent Acquisition Group, LLC
Related Party Transaction [Line Items]
Joint venture, percent ownership	68.00%		68.00%
Revenue from related parties	$ 3.6	$ 6.3	$ 11.3	$ 18.2
Receivable balance with joint venture	1.6		1.6			$ 1.7
Payable balance with joint venture	0.2		0.2			$ 0.5
Chief Executive Officer | Maximum
Related Party Transaction [Line Items]
Payable balance with joint venture	0.1		0.1
Related party fees	$ 0.1	$ 0.1	$ 0.1	$ 0.1