Aspect Software Parent 10-Q 17 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 31, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Aspect Software Parent, Inc.
Entity Central Index Key	1,506,545
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		1

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents		$ 26,858	$ 17,030
Accounts receivable, net		49,186	59,923
Receivable due from Aspect Software Group Holdings Ltd.		482	415
Deferred tax assets		3,271	3,716
Other current assets		23,017	21,505
Total current assets		102,814	102,589
Property, plant, and equipment, net		21,790	21,573
Intangible assets, net		50,147	59,480
Goodwill		753,283	751,063
Other assets		8,560	17,156
Total assets		936,594	951,861
Current liabilities:
Accounts payable		9,545	15,087
Current portion of long-term debt		475,920	17,094
Accrued liabilities		53,140	53,691
Deferred revenues		62,320	69,912
Total current liabilities		600,925	155,784
Deferred tax liabilities		33,202	32,619
Long-term deferred revenue		1,164	2,468
Long-term debt	[1]	319,662	764,411
Other long-term liabilities		48,463	51,273
Total liabilities		$ 1,003,416	$ 1,006,555
Commitments and contingencies
Deficit:
Ordinary shares, $1.00 par value: 50,000 share authorized and 1 share issued		$ 0	$ 0
Additional paid-in capital		36,807	35,588
Accumulated other comprehensive loss		(4,184)	(5,645)
Accumulated deficit		(101,910)	(88,269)
Total Aspect Software Parent, Inc. deficit		(69,287)	(58,326)
Noncontrolling interest		2,465	3,632
Total deficit		(66,822)	(54,694)
Total liabilities and deficit		$ 936,594	$ 951,861
[1]	$9.7 million and $3.7 million held by a related party as of September 30, 2015 and December 31, 2014, respectively.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) (unaudited) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Ordinary shares, par value (USD per share)	$ 1	$ 1
Ordinary shares, authorized (in shares)	50,000	50,000
Ordinary shares, issued (in shares)	1	1
Long-term debt held by a related party	$ 9.7	$ 3.7

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net revenues:
Product revenue	$ 12,810	$ 21,408	$ 45,516	$ 51,189
Recurring revenue	67,930	72,248	207,357	217,756
Services revenue	16,608	19,794	51,769	59,777
Total net revenues	97,348	113,450	304,642	328,722
Cost of revenues:
Cost of product revenue	3,341	6,071	11,277	15,276
Cost of recurring revenue	21,776	22,203	65,868	67,653
Cost of services revenue	15,484	19,198	46,910	56,197
Amortization expense for acquired intangible assets			9,714	9,879
Total cost of revenues	41,828	48,697	127,711	142,800
Gross profit	55,520	64,753	176,931	185,922
Operating expenses:
Research and development	11,514	12,500	34,753	39,191
Selling, general and administrative	27,723	29,561	86,923	94,121
Restructuring charges	88	0	747	0
Total operating expenses	41,310	44,096	128,481	139,517
Income from operations	14,210	20,657	48,450	46,405
Interest and other expense, net	(22,341)	(19,208)	(59,211)	(57,091)
(Loss) income before income taxes	(8,131)	1,449	(10,761)	(10,686)
Provision for (benefit from) income taxes	1,467	(846)	4,047	(1,233)
Net (loss) income	(9,598)	2,295	(14,808)	(9,453)
Less: Net loss attributable to noncontrolling interest	(342)	(509)	(1,167)	(1,255)
Net (loss) income attributable to Aspect Software Parent, Inc.	(9,256)	2,804	(13,641)	(8,198)
Cost of revenues
Cost of revenues:
Amortization expense for acquired intangible assets	1,227	1,225	3,656	3,674
Operating expenses
Cost of revenues:
Amortization expense for acquired intangible assets	$ 1,985	$ 2,035	$ 6,058	$ 6,205

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive (Loss) Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Net (loss) income	$ (9,598)	$ 2,295	$ (14,808)	$ (9,453)
Change in cumulative translation adjustment	1,283	759	1,461	(80)
Comprehensive (loss) income	(8,315)	3,054	(13,347)	(9,533)
Comprehensive loss attributable to noncontrolling interest	(342)	(509)	(1,167)	(1,255)
Comprehensive (loss) income attributable to Aspect Software Parent, Inc.	$ (7,973)	$ 3,563	$ (12,180)	$ (8,278)

Condensed Consolidated Stateme6

Condensed Consolidated Statement of Deficit (unaudited) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance, value		$ (54,694)
Net loss	$ (9,598)	(14,808)
Other comprehensive income		1,461
Additional contribution from Aspect Software Group Holdings, Ltd.		1,000
Stock-based compensation		219
Ending balance, value	(66,822)	(66,822)
Parent
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance, value		(58,326)
Net loss		(13,641)
Other comprehensive income		1,461
Additional contribution from Aspect Software Group Holdings, Ltd.		1,000
Stock-based compensation		219
Ending balance, value	$ (69,287)	$ (69,287)
Ordinary Shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance, shares		1
Beginning balance, value		$ 0
Ending balance, shares	1	1
Ending balance, value	$ 0	$ 0
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance, value		35,588
Additional contribution from Aspect Software Group Holdings, Ltd.		1,000
Stock-based compensation		219
Ending balance, value	36,807	36,807
Accumulated Other Comprehensive (Loss) Income
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance, value		(5,645)
Other comprehensive income		1,461
Ending balance, value	(4,184)	(4,184)
Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance, value		(88,269)
Net loss		(13,641)
Ending balance, value	(101,910)	(101,910)
Non-controlling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance, value		3,632
Net loss		(1,167)
Ending balance, value	$ 2,465	$ 2,465

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net loss	$ (14,808)	$ (9,453)
Reconciliation of net loss to net cash and cash equivalents provided by operating activities:
Depreciation	7,747	6,839
Amortization expense for acquired intangible assets	9,714	9,879
Non-cash interest expense	5,404	4,508
Non-cash compensation expense	219	270
Increase to accounts receivable allowances	496	2,284
Deferred income taxes	952	(9,986)
Changes in operating assets and liabilities:
Accounts receivable	8,725	2,090
Receivable due from Aspect Software Group Holdings Ltd.	(67)	1,397
Other current assets and other assets	1,239	1,065
Accounts payable	(5,315)	2,162
Accrued liabilities and other liabilities	(2,249)	4,023
Deferred revenues	(7,596)	4,053
Net cash and cash equivalents provided by operating activities	4,461	19,131
Cash flows from investing activities:
Cash paid for acquisition, net of cash acquired	(1,000)	0
Purchases of property and equipment	(8,109)	(8,660)
Net cash and cash equivalents used in investing activities	(9,109)	(8,660)
Cash flows from financing activities:
Repayment of borrowings	(30,575)	(46,800)
Borrowings under debt facilities	44,000	15,000
Proceeds received from capital contribution	0	7,004
Net cash and cash equivalents provided by (used in) financing activities	13,425	(24,796)
Effect of exchange rate changes on cash	1,051	(126)
Net change in cash and cash equivalents	9,828	(14,451)
Cash and cash equivalents:
Beginning of period	17,030	26,694
End of period	26,858	12,243
Supplemental disclosure of cash flow information
Cash paid for interest	44,853	44,162
Cash paid for income taxes	$ 2,312	$ 1,553

Description of Business, Basis

Description of Business, Basis of Presentation and Recent Accounting Standards	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND RECENT ACCOUNTING STANDARDS	DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND RECENT ACCOUNTING STANDARDS Description of Business Aspect Software Parent, Inc. (together with its subsidiaries, “Aspect Software” or the “Company”), a subsidiary of Aspect Software Group Holdings Ltd., a Cayman Islands company, provides customer engagement solutions such as; unified interaction management, workforce optimization, and back-office solutions to improve the customer experience. The Company’s technologies streamline and enhance customer-facing business processes by optimizing workflows across multiple communication channels and automating smarter business processes across the contact center and related functions. The Company offers the business and technology expertise to help its customers build, enhance and sustain relationships with their customers by bringing enterprise technologies like customer relationship management ("CRM") and content management together with unified multi-channel communications and effective people management to enrich customer interactions. Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”). In the opinion of management, the financial information reflects all adjustments, consisting of adjustments of a normal recurring nature necessary to present fairly the financial position, results of operations, and cash flows of the Company for the periods presented. The results of operations for the three and nine months ended September 30, 2015 , are not necessarily indicative of the results to be expected for the full year or any future periods. For further information, refer to the consolidated financial statements and footnotes for the year ended December 31, 2014, included in the Annual Report on Form 10-K. All intercompany amounts related to the Company's consolidated subsidiaries have been eliminated in consolidation. First Lien Credit Facility The Company’s first lien credit facility, maturing in May 2016, has been classified as a current liability. The public and private capital markets have served as the Company’s primary source of financing to fund large acquisitions and other large transactions, such as debt refinancings. Because the Company lacks the cash flow from operations to fully pay the first lien credit facility at maturity, the Company is actively pursuing and considering a number of actions to adequately address its short- and long-term balance sheet requirements before maturity. While the Company currently believes it will execute on these actions by such time, there can be no assurance that sufficient liquidity can be raised from one or more of these actions or that these actions can be consummated within the period needed to meet the Company’s obligations. The Company’s ability to refinance any of its existing indebtedness, including the first lien credit facility, on commercially reasonable terms may be materially and adversely impacted by general economic conditions, the domestic and global financial markets, the credit ratings assigned to its debt by independent credit rating agencies, its operational and financial performance, the value and performance of its equity and debt securities, and other macroeconomic factors outside of its control. Recent Accounting Standards In April 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs . The updated standard requires debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. ASU 2015-03 is effective for periods beginning after December 15, 2015. Early adoption is permitted for financial statements that have not been previously issued. ASU 2015-03 should be applied on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. The Company intends to adopt ASU No. 2015-03 as of December 31, 2015, and its adoption will result in the reclassification of debt issuance costs currently classified in other current assets and long-term assets to be offset against the carrying value of the Company's debt. Approximately $3.4 million and $2.2 million of such deferred costs were classified as other current assets and other long-term assets, respectively, on the Company's Condensed Consolidated Balance Sheet as of September 30, 2015. Also in April 2015, the FASB issued ASU No. 2015-05, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement , which provides guidance on whether a cloud-computing arrangement contains a software license, and whether that license should be accounted for separately as an asset or solely as a service contract. This standard also aligns the accounting for licenses of internal-use software with the accounting for licenses of other acquired intangible assets. This standard is effective for interim and annual periods beginning January 1, 2016, but early adoption is permitted. It may be adopted either prospectively to all arrangements entered into or materially modified after the effective date, or retrospectively. The Company is currently evaluating the potential impact of this standard on its Consolidated Financial Statements and determining which adoption method to use. In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis , which is intended to improve targeted areas of consolidation guidance for legal entities such as limited partnerships, limited liability corporations, and securitization structures (collateralized debt obligations, collateralized loan obligations, and mortgage-backed security transactions). This ASU focuses on the consolidation evaluation for reporting organizations (public and private companies and not-for-profit organizations) that are required to evaluate whether they should consolidate certain legal entities. In addition to reducing the number of consolidation models from four to two, the new standard simplifies the FASB Accounting Standards Codification by: i) placing more emphasis on risk of loss when determining a controlling financial interest; ii) reducing the frequency of the application of related-party guidance when determining a controlling financial interest in a variable interest entity (“VIE”); and iii) changing consolidation conclusions for public and private companies in several industries that typically make use of limited partnerships or VIEs. ASU No. 2015-02 is effective for periods beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The adoption of this standard is not expected to have a material impact on the Company's Consolidated Financial Statements. In January 2015, the FASB issued ASU No. 2015-01 - Income Statement - Extraordinary and Unusual Items ("ASU 2015-01"), which eliminates the concept of extraordinary items. ASU 2015-01 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted. The adoption of this standard is not expected to have an impact on the Company's Consolidated Financial Statements. In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern , which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. The adoption of this standard is not expected to have a material impact on the Company's Consolidated Financial Statements. In June 2014, the FASB issued ASU No. 2014-12 - Compensation - Stock Compensation ("ASU 2014-12") which provides guidance that a performance target that affects vesting of a share-based payment and that could be achieved after the requisite service period is a performance condition. As a result, the target is not reflected in the estimation of the award’s grant date fair value. Compensation cost for such an award would be recognized over the required service period, if it is probable that the performance condition will be achieved. ASU 2014-12 is effective for all entities for annual periods beginning after December 15, 2015 and interim periods within those annual periods. ASU 2014-12 should be applied on a prospective basis to awards that are granted or modified on or after the effective date. The adoption of this standard is not expected to have an impact on the Company's Consolidated Financial Statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). While the standard supersedes existing revenue recognition guidance, it closely aligns with current GAAP. Under the new standard, revenue is recognized at the time a good or service is transferred to a customer for the amount of consideration received for that specific good or service. This update could impact the timing and amounts of revenue recognized. In July 2015, the FASB voted to defer the effective date by one year to annual reporting periods (including interim periods within those periods) beginning December 15, 2017 and early adoption during 2016 is permitted. This ASU shall still be applied using either a full retrospective or modified retrospective approach. The Company is currently assessing when it will adopt ASU 2014-09 and evaluating the method of adoption and the effect that implementation of this update will have on its Consolidated Financial Statements upon adoption. There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries. None of the updates are expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2015
Revenue Recognition [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION The Company derives its revenue from (i) product revenues, which typically include perpetual software licenses and hardware, (ii) recurring revenues comprised of (a) maintenance revenues, which include software license updates and product support, and (b) hosting and managed services revenues, which include subscription fees for access to and use of our on-demand applications and (iii) services revenues, which include installation, consulting and education. Revenues have been derived from sales to end users through the Company's direct sales force, distributors and resellers. The Company recognizes revenue from the sale of software licenses and hardware (the “Product”) when persuasive evidence of an arrangement exists, the Product has been delivered, the fee is fixed or determinable and collection of the resulting receivable is probable. Revenue recognition for software licenses with multiple-element arrangements generally requires recognition of revenue using the residual method. Under the residual method, the portion of the total arrangement fee attributable to undelivered elements is deferred based upon its vendor-specific objective evidence (“VSOE”) of fair value, or the stated amount if higher, and subsequently recognized as the service is delivered. The difference between the total arrangement fee and the amount deferred for the undelivered elements is recognized as revenue related to the delivered elements, which is generally Product. Certain of the Company's multiple-element arrangements include software and hardware components that function together to deliver the product's essential functionality. When these software and non-software elements are sold together, the Company believes the arrangements meet the scope exception in Accounting Standards Codification 985-605, Software Revenue Recognition, (“ASC 985-605") because of (i) the infrequency of the tangible product's sale without a software element, (ii) the degree of integration between the tangible product and the software element, which is considered significant and (iii) the non-software element of the tangible product's substantive contributions to the tangible product's essential functionality. For these multiple-element arrangements, the Company allocates the total arrangement fee to all deliverables based on a selling price hierarchy. The selling price for a deliverable is based on VSOE, if available, third party evidence (“TPE"), if VSOE is not available, or estimated selling price (“ESP”), if neither VSOE nor TPE is available. The Company generally expects that it will not be able to establish TPE due to the nature of the products sold and the markets in which it competes, and therefore relies upon VSOE or ESP in allocating the arrangement's arrangement fee. Once the arrangement fee has been allocated to each deliverable, revenue is recognized as each item is delivered. VSOE generally exists only when the Company sells the deliverable separately and is the price actually charged by the Company for that deliverable. The Company has established VSOE for support and maintenance services, certain professional services, and education services. ESP reflects the Company's best estimate of what the selling prices of elements would be if they were sold regularly on a standalone basis. ESP is based upon all reasonably available information including both market data and conditions and entity-specific factors. These factors include market trends and competitive conditions, product maturity, differences related to geography, distribution channel, deal size, and cumulative customer purchases. The Company has established ESP for software licenses, hardware and subscriptions and reviews them annually or more frequently when a significant change in the Company's business or selling practices occurs. Delivery generally occurs when the Product is delivered to a common carrier at the Company's loading dock unless title and risk of loss transfers upon delivery to the customer. In sales transactions through a distributor or reseller, the Company generally recognizes revenues upon shipment to the distributor, reseller or identified end user, as applicable. At the time of the Product sale, the Company assesses whether the fee associated with the revenue transaction is fixed or determinable and whether collection is probable. The assessment of whether the fee is fixed or determinable is based in part on the payment terms associated with the transaction. If any portion of a fee is due beyond the Company's normal payment terms, the Company evaluates the specific facts and circumstances to determine if the fee is fixed or determinable. If it is determined that the fee is not fixed or determinable, the Company recognizes revenue as the fees become due. If the Company determines that collection of a fee is not probable, then the Company will defer the entire fee and recognize revenue upon receipt of cash. Product revenue for software licenses sold on a perpetual basis, along with hardware, is recognized at the inception of the arrangement, presuming all other relevant revenue recognition criteria are met. Product revenue for software sold on a non-perpetual basis (Rental or Term) is recognized ratably over the license term. In connection with the sale of its software licenses, the Company sells support and maintenance services, which are recognized ratably over the term of the arrangement, typically one year . Under support and maintenance services, customers receive unspecified software product upgrades, maintenance and patch releases during the term, as well as internet and telephone access to technical support personnel. Many of the Company's software arrangements also include professional services for consulting and implementation sold under separate agreements. Professional services revenue from these arrangements is generally accounted for separately from the software license because the services qualify as a separate element under ASC 985-605. The more significant factors considered in determining whether professional services revenue should be accounted for separately include (i) the nature of the services and whether they are essential to the functionality of the licensed product, (ii) the degree of risk, (iii) the availability of services from other vendors, (iv) the timing of payments and (v) the impact of milestones or acceptance criteria on the realizability of the software license fee. Professional services revenue under these arrangements, as well as when sold on a standalone basis, is generally recognized as the services are performed. The Company recognizes revenue associated with education as these services are performed. Hosting and managed services revenue reflects subscription and other recurring revenues which includes fees for access rights to software solutions offered under a subscription-based delivery model where the users do not take possession of the software. Under this model, the software applications are hosted by us or by a third party and the customer accesses and uses the software on an as-needed basis over the internet or via a dedicated line. The underlying arrangements typically (i) include a single fee for the service that is billed monthly, quarterly or annually, (ii) cover a period from 12 to 36 months and (iii) do not provide the customer with an option to take delivery of the software at any time during or after the subscription term. Hosting revenues are recognized ratably over the subscription term beginning on the commencement dates of each contract, which is the date the Company's hosting and managed services are made available to the customer. Professional services revenue for consulting or training services, when sold with hosted offerings, are accounted for separately if they have standalone value to the customer. The Company believes its professional services have standalone value because those services are sold separately by us and similar services are sold by other vendors. In addition, the Company’s hosted offerings have standalone value as such offerings are often sold separately. Deferred revenues primarily represent payments received from customers for software licenses and updates, hardware, product support, installation services, educational services and hosting prior to satisfying the revenue recognition criteria related to those payments.The deferred revenue balance does not represent the total contract value of annual or multi-year, non-cancelable hosting and managed services agreements. Deferred revenue that will be recognized during the succeeding twelve month period is recorded as current deferred revenue and the remaining portion is recorded as noncurrent. The Company records its estimate for customer returns or other customer allowances as a reduction in revenues. In determining the Company’s revenue reserve estimate, and in accordance with internal policy, the Company relies on historical data and known returned goods in transit. These factors, and unanticipated changes in the economic and industry environments, could cause the Company’s return estimates to differ from actual results.

Business Combinations

Business Combinations	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS LINGUASYS On August 4, 2015, the Company acquired certain assets of LinguaSys, a natural language processing software company. This investment enhances the Company's solution portfolio by providing real-time multilingual text analytics, automatic translation and fast, cost-effective natural language interfaces. The total purchase price consideration provided by the Company was $2.0 million , comprised of equal parts cash and common shares of Aspect Group Holdings, Ltd. The Company determined the acquisition-date fair value of the contingent consideration liabilities, based on the likelihood of cash payments related to the contingent earn-out clauses, as part of the consideration transferred. The maximum contingent earn-out is $1.0 million . The acquisition of LinguaSys was accounted for as a purchase of a business under ASC 805 Business Combinations. Accordingly, the results of Linguasys have been included in the consolidated financial statements since the date of acquisition. Pro forma results of operations have not been presented because the effects of the acquisition were not material to the Company's financial results. The purchase price was allocated to the tangible and intangible assets acquired and liabilities assumed based on a preliminary estimate of their fair values. The excess purchase price over those values was recorded as goodwill. The factors contributing to the recognition of goodwill were based upon the Company's determination that several strategic and synergistic benefits are expected to be realized from the combination. None of the goodwill is expected to be deductible for tax purposes. The fair values assigned to tangible and intangible assets acquired and liabilities assumed were based on management's estimates and assumptions, and other information compiled by management. Purchased intangibles with finite lives will be amortized over the respective estimated useful life using a method that is based on estimated future cash flows, as the Company believes this will approximate the pattern in which the economic benefits of the asset will be utilized (approximately 5 - 7 years). The purchase price for Linguasys has been preliminarily allocated as follows (in thousands): Description Amount Goodwill 1,690 Customer relationships 265 Tradename and trademarks 35 Technology 510 Accrued expenses (500 ) Net assets acquired $ 2,000

Equity

Equity	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
EQUITY	EQUITY Stock-based compensation expense is reflected within the Company’s condensed consolidated statements of operations as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Cost of services $ 11 $ 82 $ 29 $ 98 Research and development 10 24 42 74 Selling, general and administrative 50 50 148 98 Total $ 71 $ 156 $ 219 $ 270

Fair Value

Fair Value	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE Financial Assets and Liabilities Recorded at Fair Value The following table summarizes the Company’s fair value hierarchy for its financial assets and liabilities measured at fair value as of September 30, 2015 (in thousands): Total Fair Value Quoted Prices in Active Markets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) Assets Cash and cash equivalents $ 26,858 $ 26,858 $ — $ — The following table summarizes the Company’s fair value hierarchy for its financial assets and liabilities measured at fair value as of December 31, 2014 (in thousands): Total Fair Value Quoted Prices in Active Markets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) Assets Cash and cash equivalents $ 17,030 $ 17,030 $ — $ — Financial Assets and Liabilities Not Recorded at Fair Value The estimated fair values of the amounts borrowed under the Company's debt obligations were based on a Level 2 input using quotes from third-party banks for the Company's debt which is subject to infrequent transactions (i.e. a less active market). As of September 30, 2015 and December 31, 2014, the Company's first lien credit facility had a fair value of approximately $435.7 million and $448.5 million , respectively. As of September 30, 2015 and December 31, 2014, the Company's senior second lien notes had a fair value of approximately $270.4 million and $302.4 million , respectively. On February 4, 2013 the Company purchased 1,712,392 ordinary shares of eg solutions plc. ("eg"), a back office optimization software company in the United Kingdom at a cost of approximately £1.25 million , or $1.9 million . The Company concurrently entered into a reseller agreement which grants Aspect the right to market and distribute eg's products and services in all territories with exclusivity rights in all territories other than Europe, Middle East and Africa. The Company must achieve minimum annual revenue targets to maintain the exclusivity rights and was issued a conditional warrant to purchase up to 400,000 shares ,which is approximately 2% of its current outstanding equity, at a price of 0.79 pence per share based upon annual revenue levels within the first two years of the agreement. In addition, during 2014 the Company issued a convertible loan note to eg of approximately £0.55 million plus interest at an annual rate of 10% , which was converted to 435,945 shares at a price of 0.50 pence per share in the first quarter of 2015. The Company recorded the acquired shares at cost and has accounted for this investment under the equity method. Under this method, the Company recorded a reduction in the investment of less than $0.1 million for the three and nine month periods ended September 30, 2014 for its proportionate share of eg’s net loss based on the most recently available financial statements. The Company's aggregate investment in eg was $2.2 million and $1.8 million as of September 30, 2015 and December 31, 2014, respectively.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL Changes in the carrying amount of goodwill are as follows (in thousands): Balance as of December 31, 2014 $ 751,063 Foreign currency translation 530 Additions 1,690 Balance as of September 30, 2015 $ 753,283

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company’s income tax expense was $1.5 million and $4.0 million for the three and nine months ended September 30, 2015, respectively compared to an income tax benefit of $0.8 million and $1.2 million for the three and nine months ended September 30, 2014, respectively. The Company’s tax provision in each period differs from the amount resulting from applying statutory rates primarily due to foreign operations in lower tax jurisdictions, tax reserve adjustments, valuation allowance adjustments, and foreign withholding taxes. The Company’s total unrecognized tax benefits were approximately $34.0 million as of September 30, 2015 and December 31, 2014. T he amount of unrecognized tax benefits could be reduced upon closure of tax examinations or if the statute of limitations on certain tax filings expires without assessment from the relevant tax authorities. The Company believes that it is reasonably possible that there could be a reduction in unrecognized tax benefits during the next 12 months of approximately $1.6 million .

Restructuring

Restructuring	9 Months Ended
	Sep. 30, 2015
Restructuring and Related Activities [Abstract]
RESTRUCTURING	RESTRUCTURING Components of the restructuring accrual were as follows (in thousands): Consolidation of Facilities Costs Balance as of December 31, 2014 $ 3,046 Charges 747 Interest accretion 105 Payments (1,287 ) Balance as of September 30, 2015 $ 2,611 Restructuring charges during the nine months ended September 30, 2015, primarily reflect vacating excess capacity office space in certain facilities in the United States. There were no such charges during the nine months ended September 30, 2014.

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES Litigation The Company, from time to time, is party to litigation arising in the ordinary course of its business. Management does not believe that the outcome of these claims will have a material adverse effect on the consolidated financial condition of the Company based on the nature and status of proceedings at this time. At each reporting period, the Company evaluates whether or not a potential loss amount or a potential range of loss is probable and reasonably estimable under the provisions of the authoritative guidance that addresses accounting for contingencies. Legal costs are expensed as incurred.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company incurred advisory fees from Holdings' majority shareholder totaling $0.5 million for the three months ended September 30, 2015 and 2014 and $1.5 million for the nine months ended September 30, 2015 and 2014. The fees related to management and advisory services rendered in connection with a consulting agreement entered into by both parties. The advisory fees are included in general and administrative expenses in the accompanying condensed consolidated statements of operations, with a related accrued expense of $4.5 million and $3.0 million as of September 30, 2015 and December 31, 2014 , respectively. As of September 30, 2015 and December 31, 2014 , approximately $10.0 million of the commitments under the revolving loan facility of the first lien credit facility was held by a corporation owned by certain of Holdings' shareholders. The Company paid interest of $0.2 million during the nine months ended September 30, 2015 and had accrued interest expense of approximately $0.1 million related to certain of Holdings' shareholders' revolving loan facility holdings as of September 30, 2015 . In March 2014, the majority shareholder of Aspect Software Group Holdings Ltd. acquired LiveVox, Inc. (“LiveVox”) a leading provider of cloud contact center solutions. The Company concurrently entered into a strategic partnership with LiveVox which initially focuses on a joint go to market between the companies. Aspect and LiveVox will cross-license and cross-sell each other’s products to better serve current and new customers. The companies will leverage the scale of both organizations to optimize efficiencies in network and telecommunications infrastructure. The Company’s Chief Executive Officer, Stewart Bloom, was appointed to the board of directors of LiveVox. There were no amounts recorded in the accompanying condensed consolidated statements of operations or condensed consolidated balance sheet during the nine month periods ended September 30, 2015 or 2014 related to this partnership.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS The Company has evaluated all subsequent events and determined that there are no material recognized or unrecognized subsequent events requiring disclosure.

Supplemental Guarantor Condense

Supplemental Guarantor Condensed Consolidating Financials	9 Months Ended
	Sep. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIALS	SUPPLEMENTAL GUARANTOR CONDENSED CONSOLIDATING FINANCIALS The Company’s debt issued in May 2010 is fully and unconditionally and jointly and severally guaranteed by Aspect Software Parent, Inc. and each of its domestic subsidiaries. Aspect Software Inc. is the issuer of the Company’s debt. Each of the guarantor subsidiaries is 100% owned, directly or indirectly by Aspect Software Parent, Inc. The following represents the supplemental condensed financial information of Aspect Software Parent, Inc. and its guarantor and non-guarantor subsidiaries, as of September 30, 2015 and December 31, 2014 , and for the three and nine months ended September 30, 2015 and 2014 . Supplemental Condensed Consolidating Balance Sheet (unaudited) September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 12,308 $ 14,550 $ — $ 26,858 Accounts receivable, net 62,594 66,080 (79,488 ) 49,186 Receivable due from Aspect Software Group Holdings Ltd. 482 — — 482 Deferred tax assets 1,808 1,463 — 3,271 Other current assets 18,272 4,745 — 23,017 Total current assets 95,464 86,838 (79,488 ) 102,814 Property, plant, and equipment, net 18,842 2,948 — 21,790 Intangible assets, net 43,271 6,876 — 50,147 Goodwill 716,485 36,798 — 753,283 Investment in subsidiaries 74,224 — (74,224 ) — Other assets 3,460 5,100 — 8,560 Total assets $ 951,746 $ 138,560 $ (153,712 ) $ 936,594 Liabilities and deficit Current liabilities: Accounts payable $ 58,662 $ 30,371 $ (79,488 ) $ 9,545 Current portion of long-term debt 475,920 — — 475,920 Accrued liabilities 45,714 7,426 — 53,140 Deferred revenues 46,633 15,687 — 62,320 Total current liabilities 626,929 53,484 (79,488 ) 600,925 Deferred tax liabilities 28,988 4,214 — 33,202 Long-term deferred revenue 810 354 — 1,164 Long-term debt 319,662 — — 319,662 Other long-term liabilities 42,179 6,284 — 48,463 Total liabilities 1,018,568 64,336 (79,488 ) 1,003,416 Total Aspect Software Parent, Inc. (deficit) equity (66,822 ) 71,759 (74,224 ) (69,287 ) Noncontrolling interest — 2,465 — 2,465 Total (deficit) equity (66,822 ) 74,224 (74,224 ) (66,822 ) Total liabilities and deficit $ 951,746 $ 138,560 $ (153,712 ) $ 936,594 Supplemental Condensed Consolidating Balance Sheet (unaudited) December 31, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 2,124 $ 14,906 $ — $ 17,030 Accounts receivable, net 71,021 65,701 (76,799 ) 59,923 Receivable due from Aspect Software Group Holdings Ltd. 415 — — 415 Deferred tax assets 1,808 1,908 — 3,716 Other current assets 16,496 5,009 — 21,505 Total current assets 91,864 87,524 (76,799 ) 102,589 Property, plant, and equipment, net 18,146 3,427 — 21,573 Intangible assets, net 50,855 8,625 — 59,480 Goodwill 714,795 36,268 — 751,063 Investment in subsidiaries 67,041 — (67,041 ) — Other assets 8,166 8,990 — 17,156 Total assets $ 950,867 $ 144,834 $ (143,840 ) $ 951,861 Liabilities and deficit Current liabilities: Accounts payable $ 59,718 $ 32,168 $ (76,799 ) $ 15,087 Current portion of long-term debt 17,094 — — 17,094 Accrued liabilities 39,423 14,268 — 53,691 Deferred revenues 52,045 17,867 — 69,912 Total current liabilities 168,280 64,303 (76,799 ) 155,784 Deferred tax liabilities 28,988 3,631 — 32,619 Long-term deferred revenue 1,571 897 — 2,468 Long-term debt 764,411 — — 764,411 Other long-term liabilities 42,311 8,962 — 51,273 Total liabilities 1,005,561 77,793 (76,799 ) 1,006,555 Total Aspect Software Parent, Inc. (deficit) equity (54,694 ) 63,409 (67,041 ) (58,326 ) Noncontrolling interest — 3,632 — 3,632 Total (deficit) equity (54,694 ) 67,041 (67,041 ) (54,694 ) Total liabilities and deficit $ 950,867 $ 144,834 $ (143,840 ) $ 951,861 Supplemental Condensed Consolidating Statement of Operations (unaudited) For the Three Months Ended September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net revenues $ 71,702 $ 29,894 $ (4,248 ) $ 97,348 Cost of revenues 32,336 13,740 (4,248 ) 41,828 Gross profit 39,366 16,154 — 55,520 Operating expenses: Research and development 8,718 2,796 — 11,514 Selling, general and administrative 19,073 8,650 — 27,723 Amortization expense for acquired intangible assets 1,754 231 — 1,985 Restructuring charges — 88 — 88 Total operating expenses 29,545 11,765 — 41,310 Income from operations 9,821 4,389 — 14,210 Interest and other expense, net (17,847 ) (4,494 ) — (22,341 ) Loss before income taxes (8,026 ) (105 ) — (8,131 ) Provision for income taxes 837 630 — 1,467 Equity in earnings of subsidiaries (388 ) — 388 — Net (loss) income (9,251 ) (735 ) 388 (9,598 ) Less: Net loss attributable to noncontrolling interest — (342 ) — (342 ) Net (loss) income attributable to Aspect Software Parent, Inc. $ (9,251 ) $ (393 ) $ 388 $ (9,256 ) For the Three Months Ended September 30, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net revenues $ 74,048 $ 49,156 $ (9,754 ) $ 113,450 Cost of revenues 35,233 23,218 (9,754 ) 48,697 Gross profit 38,815 25,938 — 64,753 Operating expenses: Research and development 9,290 3,210 — 12,500 Selling, general and administrative 17,327 12,234 — 29,561 Amortization expense for acquired intangible assets 1,741 294 — 2,035 Total operating expenses 28,358 15,738 — 44,096 Income from operations 10,457 10,200 — 20,657 Interest and other expense, net (15,109 ) (4,099 ) — (19,208 ) (Loss) income before income taxes (4,652 ) 6,101 — 1,449 (Benefit from) provision for income taxes (1,897 ) 1,051 — (846 ) Equity in earnings of subsidiaries 5,559 — (5,559 ) — Net income (loss) 2,804 $ 5,050 $ (5,559 ) $ 2,295 Less: Net loss attributable to noncontrolling interest — (509 ) — (509 ) Net income (loss) attributable to Aspect Software Parent, Inc. $ 2,804 $ 5,559 $ (5,559 ) $ 2,804 Supplemental Condensed Consolidating Statement of Operations (unaudited) For the Nine Months Ended September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net revenues $ 219,309 $ 98,118 $ (12,785 ) $ 304,642 Cost of revenues 98,252 42,244 (12,785 ) 127,711 Gross profit 121,057 55,874 — 176,931 Operating expenses: Research and development 26,179 8,574 — 34,753 Selling, general and administrative 60,450 26,473 — 86,923 Amortization expense for acquired intangible assets 5,333 725 — 6,058 Restructuring charges 635 112 — 747 Total operating expenses 92,597 35,884 — 128,481 Income from operations 28,460 19,990 — 48,450 Interest and other expense, net (50,889 ) (8,322 ) — (59,211 ) (Loss) income before income taxes (22,429 ) 11,668 — (10,761 ) Provision for income taxes 2,414 1,633 — 4,047 Equity in earnings of subsidiaries 11,204 — (11,204 ) — Net (loss) income (13,639 ) 10,035 (11,204 ) (14,808 ) Less: Net loss attributable to noncontrolling interest — (1,167 ) — (1,167 ) Net (loss) income attributable to Aspect Software Parent, Inc. $ (13,639 ) $ 11,202 $ (11,204 ) $ (13,641 ) For the Nine Months Ended September 30, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net revenues $ 219,090 $ 129,284 $ (19,652 ) $ 328,722 Cost of revenues 104,685 57,767 (19,652 ) 142,800 Gross profit 114,405 71,517 — 185,922 Operating expenses: Research and development 29,894 9,297 — 39,191 Selling, general and administrative 59,987 34,134 — 94,121 Amortization expense for acquired intangible assets 5,324 881 — 6,205 Total operating expenses 95,205 44,312 — 139,517 Income from operations 19,200 27,205 — 46,405 Interest and other expense, net (48,703 ) (8,388 ) — (57,091 ) (Loss) income before income taxes (29,503 ) 18,817 — (10,686 ) (Benefit from) provision for income taxes (4,037 ) 2,804 — (1,233 ) Equity in earnings of subsidiaries 17,268 — (17,268 ) — Net (loss) income (8,198 ) 16,013 (17,268 ) (9,453 ) Less: Net loss attributable to noncontrolling interest — (1,255 ) — (1,255 ) Net (loss) income attributable to Aspect Software Parent, Inc. $ (8,198 ) $ 17,268 $ (17,268 ) $ (8,198 ) Supplemental Condensed Consolidating Statement of Comprehensive Income (Loss) (unaudited) For the Three Months Ended September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net (loss) income $ (9,251 ) $ (735 ) $ 388 $ (9,598 ) Change in cumulative translation adjustment — 1,313 (30 ) 1,283 Comprehensive (loss) income (9,251 ) 578 358 (8,315 ) Comprehensive loss attributable to noncontrolling interest — (342 ) — (342 ) Comprehensive (loss) income attributable to Aspect Software Parent, Inc. $ (9,251 ) $ 920 $ 358 $ (7,973 ) For the Three Months Ended September 30, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 2,804 $ 5,050 $ (5,559 ) $ 2,295 Change in cumulative translation adjustment (151 ) 918 (8 ) 759 Comprehensive income (loss) $ 2,653 $ 5,968 $ (5,567 ) $ 3,054 Comprehensive loss attributable to noncontrolling interest — (509 ) — (509 ) Comprehensive income (loss) attributable to Aspect Software Parent, Inc. $ 2,653 $ 6,477 $ (5,567 ) $ 3,563 For the Nine Months Ended September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net (loss) income $ (13,639 ) $ 10,035 $ (11,204 ) $ (14,808 ) Change in cumulative translation adjustment 12 1,449 — 1,461 Comprehensive (loss) income (13,627 ) 11,484 (11,204 ) (13,347 ) Comprehensive loss attributable to noncontrolling interest — (1,167 ) — (1,167 ) Comprehensive (loss) income attributable to Aspect Software Parent, Inc. $ (13,627 ) $ 12,651 $ (11,204 ) $ (12,180 ) For the Nine Months Ended September 30, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net (loss) income $ (8,198 ) $ 16,013 $ (17,268 ) $ (9,453 ) Change in cumulative translation adjustment (248 ) 183 (15 ) (80 ) Comprehensive (loss) income $ (8,446 ) $ 16,196 $ (17,283 ) $ (9,533 ) Comprehensive loss attributable to noncontrolling interest — (1,255 ) — (1,255 ) Comprehensive (loss) income attributable to Aspect Software Parent, Inc. $ (8,446 ) $ 17,451 $ (17,283 ) $ (8,278 ) Supplemental Condensed Consolidating Statement of Cash Flows (unaudited) For the Nine Months Ended September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Operating activities: Net cash provided by (used in) operating activities $ 4,936 $ (475 ) $ — $ 4,461 Investing activities: Cash paid for acquisitions, net of cash acquired (1,000 ) — — (1,000 ) Purchases of property and equipment $ (7,177 ) $ (932 ) $ — $ (8,109 ) Net cash used in investing activities (8,177 ) (932 ) — (9,109 ) Financing activities: Repayment of borrowings (30,575 ) — — (30,575 ) Borrowings under debt facilities 44,000 44,000 Net cash provided by financing activities 13,425 — — 13,425 Effect of exchange rate changes on cash — 1,051 — 1,051 Net change in cash and cash equivalents 10,184 (356 ) — 9,828 Cash and cash equivalents: Beginning of period 2,124 14,906 — 17,030 End of period $ 12,308 $ 14,550 $ — $ 26,858 Supplemental Condensed Consolidating Statement of Cash Flows (unaudited) For the Nine Months Ended September 30, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Operating activities: Net cash provided by (used in) operating activities $ 28,480 $ (9,349 ) $ — $ 19,131 Investing activities: Purchases of property and equipment (7,024 ) (1,636 ) — (8,660 ) Net cash used in investing activities (7,024 ) (1,636 ) — (8,660 ) Financing activities: Repayment of borrowings (46,800 ) — — (46,800 ) Borrowings under debt facilities 15,000 — — 15,000 Proceeds received from capital contribution 7,004 7,004 Net cash used in financing activities (24,796 ) — — (24,796 ) Effect of exchange rate changes on cash — (126 ) — (126 ) Net change in cash and cash equivalents (3,340 ) (11,111 ) — (14,451 ) Cash and cash equivalents: Beginning of period 3,764 22,930 — 26,694 End of period $ 424 $ 11,819 $ — $ 12,243

Description of Business, Basi20

Description of Business, Basis of Presentation and Recent Accounting Standards (Policies)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States (“GAAP”). In the opinion of management, the financial information reflects all adjustments, consisting of adjustments of a normal recurring nature necessary to present fairly the financial position, results of operations, and cash flows of the Company for the periods presented. The results of operations for the three and nine months ended September 30, 2015 , are not necessarily indicative of the results to be expected for the full year or any future periods. For further information, refer to the consolidated financial statements and footnotes for the year ended December 31, 2014, included in the Annual Report on Form 10-K. All intercompany amounts related to the Company's consolidated subsidiaries have been eliminated in consolidation.
Recent Accounting Standards	Recent Accounting Standards In April 2015, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs . The updated standard requires debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. ASU 2015-03 is effective for periods beginning after December 15, 2015. Early adoption is permitted for financial statements that have not been previously issued. ASU 2015-03 should be applied on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. The Company intends to adopt ASU No. 2015-03 as of December 31, 2015, and its adoption will result in the reclassification of debt issuance costs currently classified in other current assets and long-term assets to be offset against the carrying value of the Company's debt. Approximately $3.4 million and $2.2 million of such deferred costs were classified as other current assets and other long-term assets, respectively, on the Company's Condensed Consolidated Balance Sheet as of September 30, 2015. Also in April 2015, the FASB issued ASU No. 2015-05, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement , which provides guidance on whether a cloud-computing arrangement contains a software license, and whether that license should be accounted for separately as an asset or solely as a service contract. This standard also aligns the accounting for licenses of internal-use software with the accounting for licenses of other acquired intangible assets. This standard is effective for interim and annual periods beginning January 1, 2016, but early adoption is permitted. It may be adopted either prospectively to all arrangements entered into or materially modified after the effective date, or retrospectively. The Company is currently evaluating the potential impact of this standard on its Consolidated Financial Statements and determining which adoption method to use. In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis , which is intended to improve targeted areas of consolidation guidance for legal entities such as limited partnerships, limited liability corporations, and securitization structures (collateralized debt obligations, collateralized loan obligations, and mortgage-backed security transactions). This ASU focuses on the consolidation evaluation for reporting organizations (public and private companies and not-for-profit organizations) that are required to evaluate whether they should consolidate certain legal entities. In addition to reducing the number of consolidation models from four to two, the new standard simplifies the FASB Accounting Standards Codification by: i) placing more emphasis on risk of loss when determining a controlling financial interest; ii) reducing the frequency of the application of related-party guidance when determining a controlling financial interest in a variable interest entity (“VIE”); and iii) changing consolidation conclusions for public and private companies in several industries that typically make use of limited partnerships or VIEs. ASU No. 2015-02 is effective for periods beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. The adoption of this standard is not expected to have a material impact on the Company's Consolidated Financial Statements. In January 2015, the FASB issued ASU No. 2015-01 - Income Statement - Extraordinary and Unusual Items ("ASU 2015-01"), which eliminates the concept of extraordinary items. ASU 2015-01 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted. The adoption of this standard is not expected to have an impact on the Company's Consolidated Financial Statements. In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern , which provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The ASU applies to all entities and is effective for annual periods ending after December 15, 2016, and interim periods thereafter, with early adoption permitted. The adoption of this standard is not expected to have a material impact on the Company's Consolidated Financial Statements. In June 2014, the FASB issued ASU No. 2014-12 - Compensation - Stock Compensation ("ASU 2014-12") which provides guidance that a performance target that affects vesting of a share-based payment and that could be achieved after the requisite service period is a performance condition. As a result, the target is not reflected in the estimation of the award’s grant date fair value. Compensation cost for such an award would be recognized over the required service period, if it is probable that the performance condition will be achieved. ASU 2014-12 is effective for all entities for annual periods beginning after December 15, 2015 and interim periods within those annual periods. ASU 2014-12 should be applied on a prospective basis to awards that are granted or modified on or after the effective date. The adoption of this standard is not expected to have an impact on the Company's Consolidated Financial Statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). While the standard supersedes existing revenue recognition guidance, it closely aligns with current GAAP. Under the new standard, revenue is recognized at the time a good or service is transferred to a customer for the amount of consideration received for that specific good or service. This update could impact the timing and amounts of revenue recognized. In July 2015, the FASB voted to defer the effective date by one year to annual reporting periods (including interim periods within those periods) beginning December 15, 2017 and early adoption during 2016 is permitted. This ASU shall still be applied using either a full retrospective or modified retrospective approach. The Company is currently assessing when it will adopt ASU 2014-09 and evaluating the method of adoption and the effect that implementation of this update will have on its Consolidated Financial Statements upon adoption. There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries. None of the updates are expected to a have a material impact on the Company’s financial position, results of operations or cash flows.
Revenue Recognition	The Company derives its revenue from (i) product revenues, which typically include perpetual software licenses and hardware, (ii) recurring revenues comprised of (a) maintenance revenues, which include software license updates and product support, and (b) hosting and managed services revenues, which include subscription fees for access to and use of our on-demand applications and (iii) services revenues, which include installation, consulting and education. Revenues have been derived from sales to end users through the Company's direct sales force, distributors and resellers. The Company recognizes revenue from the sale of software licenses and hardware (the “Product”) when persuasive evidence of an arrangement exists, the Product has been delivered, the fee is fixed or determinable and collection of the resulting receivable is probable. Revenue recognition for software licenses with multiple-element arrangements generally requires recognition of revenue using the residual method. Under the residual method, the portion of the total arrangement fee attributable to undelivered elements is deferred based upon its vendor-specific objective evidence (“VSOE”) of fair value, or the stated amount if higher, and subsequently recognized as the service is delivered. The difference between the total arrangement fee and the amount deferred for the undelivered elements is recognized as revenue related to the delivered elements, which is generally Product. Certain of the Company's multiple-element arrangements include software and hardware components that function together to deliver the product's essential functionality. When these software and non-software elements are sold together, the Company believes the arrangements meet the scope exception in Accounting Standards Codification 985-605, Software Revenue Recognition, (“ASC 985-605") because of (i) the infrequency of the tangible product's sale without a software element, (ii) the degree of integration between the tangible product and the software element, which is considered significant and (iii) the non-software element of the tangible product's substantive contributions to the tangible product's essential functionality. For these multiple-element arrangements, the Company allocates the total arrangement fee to all deliverables based on a selling price hierarchy. The selling price for a deliverable is based on VSOE, if available, third party evidence (“TPE"), if VSOE is not available, or estimated selling price (“ESP”), if neither VSOE nor TPE is available. The Company generally expects that it will not be able to establish TPE due to the nature of the products sold and the markets in which it competes, and therefore relies upon VSOE or ESP in allocating the arrangement's arrangement fee. Once the arrangement fee has been allocated to each deliverable, revenue is recognized as each item is delivered. VSOE generally exists only when the Company sells the deliverable separately and is the price actually charged by the Company for that deliverable. The Company has established VSOE for support and maintenance services, certain professional services, and education services. ESP reflects the Company's best estimate of what the selling prices of elements would be if they were sold regularly on a standalone basis. ESP is based upon all reasonably available information including both market data and conditions and entity-specific factors. These factors include market trends and competitive conditions, product maturity, differences related to geography, distribution channel, deal size, and cumulative customer purchases. The Company has established ESP for software licenses, hardware and subscriptions and reviews them annually or more frequently when a significant change in the Company's business or selling practices occurs. Delivery generally occurs when the Product is delivered to a common carrier at the Company's loading dock unless title and risk of loss transfers upon delivery to the customer. In sales transactions through a distributor or reseller, the Company generally recognizes revenues upon shipment to the distributor, reseller or identified end user, as applicable. At the time of the Product sale, the Company assesses whether the fee associated with the revenue transaction is fixed or determinable and whether collection is probable. The assessment of whether the fee is fixed or determinable is based in part on the payment terms associated with the transaction. If any portion of a fee is due beyond the Company's normal payment terms, the Company evaluates the specific facts and circumstances to determine if the fee is fixed or determinable. If it is determined that the fee is not fixed or determinable, the Company recognizes revenue as the fees become due. If the Company determines that collection of a fee is not probable, then the Company will defer the entire fee and recognize revenue upon receipt of cash. Product revenue for software licenses sold on a perpetual basis, along with hardware, is recognized at the inception of the arrangement, presuming all other relevant revenue recognition criteria are met. Product revenue for software sold on a non-perpetual basis (Rental or Term) is recognized ratably over the license term. In connection with the sale of its software licenses, the Company sells support and maintenance services, which are recognized ratably over the term of the arrangement, typically one year . Under support and maintenance services, customers receive unspecified software product upgrades, maintenance and patch releases during the term, as well as internet and telephone access to technical support personnel. Many of the Company's software arrangements also include professional services for consulting and implementation sold under separate agreements. Professional services revenue from these arrangements is generally accounted for separately from the software license because the services qualify as a separate element under ASC 985-605. The more significant factors considered in determining whether professional services revenue should be accounted for separately include (i) the nature of the services and whether they are essential to the functionality of the licensed product, (ii) the degree of risk, (iii) the availability of services from other vendors, (iv) the timing of payments and (v) the impact of milestones or acceptance criteria on the realizability of the software license fee. Professional services revenue under these arrangements, as well as when sold on a standalone basis, is generally recognized as the services are performed. The Company recognizes revenue associated with education as these services are performed. Hosting and managed services revenue reflects subscription and other recurring revenues which includes fees for access rights to software solutions offered under a subscription-based delivery model where the users do not take possession of the software. Under this model, the software applications are hosted by us or by a third party and the customer accesses and uses the software on an as-needed basis over the internet or via a dedicated line. The underlying arrangements typically (i) include a single fee for the service that is billed monthly, quarterly or annually, (ii) cover a period from 12 to 36 months and (iii) do not provide the customer with an option to take delivery of the software at any time during or after the subscription term. Hosting revenues are recognized ratably over the subscription term beginning on the commencement dates of each contract, which is the date the Company's hosting and managed services are made available to the customer. Professional services revenue for consulting or training services, when sold with hosted offerings, are accounted for separately if they have standalone value to the customer. The Company believes its professional services have standalone value because those services are sold separately by us and similar services are sold by other vendors. In addition, the Company’s hosted offerings have standalone value as such offerings are often sold separately. Deferred revenues primarily represent payments received from customers for software licenses and updates, hardware, product support, installation services, educational services and hosting prior to satisfying the revenue recognition criteria related to those payments.The deferred revenue balance does not represent the total contract value of annual or multi-year, non-cancelable hosting and managed services agreements. Deferred revenue that will be recognized during the succeeding twelve month period is recorded as current deferred revenue and the remaining portion is recorded as noncurrent. The Company records its estimate for customer returns or other customer allowances as a reduction in revenues. In determining the Company’s revenue reserve estimate, and in accordance with internal policy, the Company relies on historical data and known returned goods in transit. These factors, and unanticipated changes in the economic and industry environments, could cause the Company’s return estimates to differ from actual results.

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Schedule of Purchase Price Allocation	The purchase price for Linguasys has been preliminarily allocated as follows (in thousands): Description Amount Goodwill 1,690 Customer relationships 265 Tradename and trademarks 35 Technology 510 Accrued expenses (500 ) Net assets acquired $ 2,000

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Components of Stock-based compensation expense	Stock-based compensation expense is reflected within the Company’s condensed consolidated statements of operations as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Cost of services $ 11 $ 82 $ 29 $ 98 Research and development 10 24 42 74 Selling, general and administrative 50 50 148 98 Total $ 71 $ 156 $ 219 $ 270

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Financial assets and liabilities measured at fair value	The following table summarizes the Company’s fair value hierarchy for its financial assets and liabilities measured at fair value as of September 30, 2015 (in thousands): Total Fair Value Quoted Prices in Active Markets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) Assets Cash and cash equivalents $ 26,858 $ 26,858 $ — $ — The following table summarizes the Company’s fair value hierarchy for its financial assets and liabilities measured at fair value as of December 31, 2014 (in thousands): Total Fair Value Quoted Prices in Active Markets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) Assets Cash and cash equivalents $ 17,030 $ 17,030 $ — $ —

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in carrying amount of goodwill	Changes in the carrying amount of goodwill are as follows (in thousands): Balance as of December 31, 2014 $ 751,063 Foreign currency translation 530 Additions 1,690 Balance as of September 30, 2015 $ 753,283

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Sep. 30, 2015
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs	Components of the restructuring accrual were as follows (in thousands): Consolidation of Facilities Costs Balance as of December 31, 2014 $ 3,046 Charges 747 Interest accretion 105 Payments (1,287 ) Balance as of September 30, 2015 $ 2,611

Supplemental Guarantor Conden26

Supplemental Guarantor Condensed Consolidating Financials (Tables)	9 Months Ended
	Sep. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Supplemental Condensed Consolidating Balance Sheet (unaudited)	Supplemental Condensed Consolidating Balance Sheet (unaudited) September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 12,308 $ 14,550 $ — $ 26,858 Accounts receivable, net 62,594 66,080 (79,488 ) 49,186 Receivable due from Aspect Software Group Holdings Ltd. 482 — — 482 Deferred tax assets 1,808 1,463 — 3,271 Other current assets 18,272 4,745 — 23,017 Total current assets 95,464 86,838 (79,488 ) 102,814 Property, plant, and equipment, net 18,842 2,948 — 21,790 Intangible assets, net 43,271 6,876 — 50,147 Goodwill 716,485 36,798 — 753,283 Investment in subsidiaries 74,224 — (74,224 ) — Other assets 3,460 5,100 — 8,560 Total assets $ 951,746 $ 138,560 $ (153,712 ) $ 936,594 Liabilities and deficit Current liabilities: Accounts payable $ 58,662 $ 30,371 $ (79,488 ) $ 9,545 Current portion of long-term debt 475,920 — — 475,920 Accrued liabilities 45,714 7,426 — 53,140 Deferred revenues 46,633 15,687 — 62,320 Total current liabilities 626,929 53,484 (79,488 ) 600,925 Deferred tax liabilities 28,988 4,214 — 33,202 Long-term deferred revenue 810 354 — 1,164 Long-term debt 319,662 — — 319,662 Other long-term liabilities 42,179 6,284 — 48,463 Total liabilities 1,018,568 64,336 (79,488 ) 1,003,416 Total Aspect Software Parent, Inc. (deficit) equity (66,822 ) 71,759 (74,224 ) (69,287 ) Noncontrolling interest — 2,465 — 2,465 Total (deficit) equity (66,822 ) 74,224 (74,224 ) (66,822 ) Total liabilities and deficit $ 951,746 $ 138,560 $ (153,712 ) $ 936,594 Supplemental Condensed Consolidating Balance Sheet (unaudited) December 31, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 2,124 $ 14,906 $ — $ 17,030 Accounts receivable, net 71,021 65,701 (76,799 ) 59,923 Receivable due from Aspect Software Group Holdings Ltd. 415 — — 415 Deferred tax assets 1,808 1,908 — 3,716 Other current assets 16,496 5,009 — 21,505 Total current assets 91,864 87,524 (76,799 ) 102,589 Property, plant, and equipment, net 18,146 3,427 — 21,573 Intangible assets, net 50,855 8,625 — 59,480 Goodwill 714,795 36,268 — 751,063 Investment in subsidiaries 67,041 — (67,041 ) — Other assets 8,166 8,990 — 17,156 Total assets $ 950,867 $ 144,834 $ (143,840 ) $ 951,861 Liabilities and deficit Current liabilities: Accounts payable $ 59,718 $ 32,168 $ (76,799 ) $ 15,087 Current portion of long-term debt 17,094 — — 17,094 Accrued liabilities 39,423 14,268 — 53,691 Deferred revenues 52,045 17,867 — 69,912 Total current liabilities 168,280 64,303 (76,799 ) 155,784 Deferred tax liabilities 28,988 3,631 — 32,619 Long-term deferred revenue 1,571 897 — 2,468 Long-term debt 764,411 — — 764,411 Other long-term liabilities 42,311 8,962 — 51,273 Total liabilities 1,005,561 77,793 (76,799 ) 1,006,555 Total Aspect Software Parent, Inc. (deficit) equity (54,694 ) 63,409 (67,041 ) (58,326 ) Noncontrolling interest — 3,632 — 3,632 Total (deficit) equity (54,694 ) 67,041 (67,041 ) (54,694 ) Total liabilities and deficit $ 950,867 $ 144,834 $ (143,840 ) $ 951,861
Supplemental Condensed Consolidating Statement of Operations (unaudited)	Supplemental Condensed Consolidating Statement of Operations (unaudited) For the Three Months Ended September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net revenues $ 71,702 $ 29,894 $ (4,248 ) $ 97,348 Cost of revenues 32,336 13,740 (4,248 ) 41,828 Gross profit 39,366 16,154 — 55,520 Operating expenses: Research and development 8,718 2,796 — 11,514 Selling, general and administrative 19,073 8,650 — 27,723 Amortization expense for acquired intangible assets 1,754 231 — 1,985 Restructuring charges — 88 — 88 Total operating expenses 29,545 11,765 — 41,310 Income from operations 9,821 4,389 — 14,210 Interest and other expense, net (17,847 ) (4,494 ) — (22,341 ) Loss before income taxes (8,026 ) (105 ) — (8,131 ) Provision for income taxes 837 630 — 1,467 Equity in earnings of subsidiaries (388 ) — 388 — Net (loss) income (9,251 ) (735 ) 388 (9,598 ) Less: Net loss attributable to noncontrolling interest — (342 ) — (342 ) Net (loss) income attributable to Aspect Software Parent, Inc. $ (9,251 ) $ (393 ) $ 388 $ (9,256 ) For the Three Months Ended September 30, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net revenues $ 74,048 $ 49,156 $ (9,754 ) $ 113,450 Cost of revenues 35,233 23,218 (9,754 ) 48,697 Gross profit 38,815 25,938 — 64,753 Operating expenses: Research and development 9,290 3,210 — 12,500 Selling, general and administrative 17,327 12,234 — 29,561 Amortization expense for acquired intangible assets 1,741 294 — 2,035 Total operating expenses 28,358 15,738 — 44,096 Income from operations 10,457 10,200 — 20,657 Interest and other expense, net (15,109 ) (4,099 ) — (19,208 ) (Loss) income before income taxes (4,652 ) 6,101 — 1,449 (Benefit from) provision for income taxes (1,897 ) 1,051 — (846 ) Equity in earnings of subsidiaries 5,559 — (5,559 ) — Net income (loss) 2,804 $ 5,050 $ (5,559 ) $ 2,295 Less: Net loss attributable to noncontrolling interest — (509 ) — (509 ) Net income (loss) attributable to Aspect Software Parent, Inc. $ 2,804 $ 5,559 $ (5,559 ) $ 2,804 Supplemental Condensed Consolidating Statement of Operations (unaudited) For the Nine Months Ended September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net revenues $ 219,309 $ 98,118 $ (12,785 ) $ 304,642 Cost of revenues 98,252 42,244 (12,785 ) 127,711 Gross profit 121,057 55,874 — 176,931 Operating expenses: Research and development 26,179 8,574 — 34,753 Selling, general and administrative 60,450 26,473 — 86,923 Amortization expense for acquired intangible assets 5,333 725 — 6,058 Restructuring charges 635 112 — 747 Total operating expenses 92,597 35,884 — 128,481 Income from operations 28,460 19,990 — 48,450 Interest and other expense, net (50,889 ) (8,322 ) — (59,211 ) (Loss) income before income taxes (22,429 ) 11,668 — (10,761 ) Provision for income taxes 2,414 1,633 — 4,047 Equity in earnings of subsidiaries 11,204 — (11,204 ) — Net (loss) income (13,639 ) 10,035 (11,204 ) (14,808 ) Less: Net loss attributable to noncontrolling interest — (1,167 ) — (1,167 ) Net (loss) income attributable to Aspect Software Parent, Inc. $ (13,639 ) $ 11,202 $ (11,204 ) $ (13,641 ) For the Nine Months Ended September 30, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net revenues $ 219,090 $ 129,284 $ (19,652 ) $ 328,722 Cost of revenues 104,685 57,767 (19,652 ) 142,800 Gross profit 114,405 71,517 — 185,922 Operating expenses: Research and development 29,894 9,297 — 39,191 Selling, general and administrative 59,987 34,134 — 94,121 Amortization expense for acquired intangible assets 5,324 881 — 6,205 Total operating expenses 95,205 44,312 — 139,517 Income from operations 19,200 27,205 — 46,405 Interest and other expense, net (48,703 ) (8,388 ) — (57,091 ) (Loss) income before income taxes (29,503 ) 18,817 — (10,686 ) (Benefit from) provision for income taxes (4,037 ) 2,804 — (1,233 ) Equity in earnings of subsidiaries 17,268 — (17,268 ) — Net (loss) income (8,198 ) 16,013 (17,268 ) (9,453 ) Less: Net loss attributable to noncontrolling interest — (1,255 ) — (1,255 ) Net (loss) income attributable to Aspect Software Parent, Inc. $ (8,198 ) $ 17,268 $ (17,268 ) $ (8,198 )
Supplemental Condensed Consolidating Statement of Comprehensive Income (Loss) (unaudited)	Supplemental Condensed Consolidating Statement of Comprehensive Income (Loss) (unaudited) For the Three Months Ended September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net (loss) income $ (9,251 ) $ (735 ) $ 388 $ (9,598 ) Change in cumulative translation adjustment — 1,313 (30 ) 1,283 Comprehensive (loss) income (9,251 ) 578 358 (8,315 ) Comprehensive loss attributable to noncontrolling interest — (342 ) — (342 ) Comprehensive (loss) income attributable to Aspect Software Parent, Inc. $ (9,251 ) $ 920 $ 358 $ (7,973 ) For the Three Months Ended September 30, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net income (loss) $ 2,804 $ 5,050 $ (5,559 ) $ 2,295 Change in cumulative translation adjustment (151 ) 918 (8 ) 759 Comprehensive income (loss) $ 2,653 $ 5,968 $ (5,567 ) $ 3,054 Comprehensive loss attributable to noncontrolling interest — (509 ) — (509 ) Comprehensive income (loss) attributable to Aspect Software Parent, Inc. $ 2,653 $ 6,477 $ (5,567 ) $ 3,563 For the Nine Months Ended September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net (loss) income $ (13,639 ) $ 10,035 $ (11,204 ) $ (14,808 ) Change in cumulative translation adjustment 12 1,449 — 1,461 Comprehensive (loss) income (13,627 ) 11,484 (11,204 ) (13,347 ) Comprehensive loss attributable to noncontrolling interest — (1,167 ) — (1,167 ) Comprehensive (loss) income attributable to Aspect Software Parent, Inc. $ (13,627 ) $ 12,651 $ (11,204 ) $ (12,180 ) For the Nine Months Ended September 30, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Net (loss) income $ (8,198 ) $ 16,013 $ (17,268 ) $ (9,453 ) Change in cumulative translation adjustment (248 ) 183 (15 ) (80 ) Comprehensive (loss) income $ (8,446 ) $ 16,196 $ (17,283 ) $ (9,533 ) Comprehensive loss attributable to noncontrolling interest — (1,255 ) — (1,255 ) Comprehensive (loss) income attributable to Aspect Software Parent, Inc. $ (8,446 ) $ 17,451 $ (17,283 ) $ (8,278 )
Supplemental Condensed Consolidating Statement of Cash Flows (unaudited)	Supplemental Condensed Consolidating Statement of Cash Flows (unaudited) For the Nine Months Ended September 30, 2015 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Operating activities: Net cash provided by (used in) operating activities $ 4,936 $ (475 ) $ — $ 4,461 Investing activities: Cash paid for acquisitions, net of cash acquired (1,000 ) — — (1,000 ) Purchases of property and equipment $ (7,177 ) $ (932 ) $ — $ (8,109 ) Net cash used in investing activities (8,177 ) (932 ) — (9,109 ) Financing activities: Repayment of borrowings (30,575 ) — — (30,575 ) Borrowings under debt facilities 44,000 44,000 Net cash provided by financing activities 13,425 — — 13,425 Effect of exchange rate changes on cash — 1,051 — 1,051 Net change in cash and cash equivalents 10,184 (356 ) — 9,828 Cash and cash equivalents: Beginning of period 2,124 14,906 — 17,030 End of period $ 12,308 $ 14,550 $ — $ 26,858 Supplemental Condensed Consolidating Statement of Cash Flows (unaudited) For the Nine Months Ended September 30, 2014 (in thousands) Issuer / Guarantor Subsidiaries Non-guarantor Subsidiaries Eliminations Consolidated Operating activities: Net cash provided by (used in) operating activities $ 28,480 $ (9,349 ) $ — $ 19,131 Investing activities: Purchases of property and equipment (7,024 ) (1,636 ) — (8,660 ) Net cash used in investing activities (7,024 ) (1,636 ) — (8,660 ) Financing activities: Repayment of borrowings (46,800 ) — — (46,800 ) Borrowings under debt facilities 15,000 — — 15,000 Proceeds received from capital contribution 7,004 7,004 Net cash used in financing activities (24,796 ) — — (24,796 ) Effect of exchange rate changes on cash — (126 ) — (126 ) Net change in cash and cash equivalents (3,340 ) (11,111 ) — (14,451 ) Cash and cash equivalents: Beginning of period 3,764 22,930 — 26,694 End of period $ 424 $ 11,819 $ — $ 12,243

Description of Business, Basi27

Description of Business, Basis of Presentation and Recent Accounting Standards (Details) - Accounting Standards Update 2015-03 - Pro Forma $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
Other Current Assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred finance costs, current, net	$ 3.4
Other Noncurrent Assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred finance costs, current, net	$ 2.2

Revenue Recognition (Details)

Revenue Recognition (Details)	9 Months Ended
	Sep. 30, 2015
Revenue Recognition [Line Items]
Typical term of support and maintenance services, year	1 year
Minimum
Revenue Recognition [Line Items]
Term of support and maintenance services	12 months
Maximum
Revenue Recognition [Line Items]
Term of support and maintenance services	36 months

Business Combinations - Narrati

Business Combinations - Narrative (Details) - LinguaSys	Aug. 04, 2015USD ($)
Business Acquisition [Line Items]
Purchase price consideration	$ 2,000,000
Minimum
Business Acquisition [Line Items]
Finite lived intangibles estimated useful life	5 years
Maximum
Business Acquisition [Line Items]
Finite lived intangibles estimated useful life	7 years
Contingent Consideration, Earn out
Business Acquisition [Line Items]
Maximum contingent earn out	$ 1,000,000

Business Combinations - Purchas

Business Combinations - Purchase Price Allocation (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Aug. 04, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill	$ 753,283		$ 751,063
LinguaSys
Business Acquisition [Line Items]
Goodwill		$ 1,690
Accrued expenses		(500)
Net assets acquired		2,000
Customer Relationships | LinguaSys
Business Acquisition [Line Items]
Finite-lived intangible assets acquired		265
Tradename and Trademarks | LinguaSys
Business Acquisition [Line Items]
Finite-lived intangible assets acquired		35
Technology | LinguaSys
Business Acquisition [Line Items]
Finite-lived intangible assets acquired		$ 510

Equity (Details)

Equity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Components of Stock-based compensation expense
Stock-based compensation expense	$ 71	$ 156	$ 219	$ 270
Cost of services
Components of Stock-based compensation expense
Stock-based compensation expense	11	82	29	98
Research and development
Components of Stock-based compensation expense
Stock-based compensation expense	10	24	42	74
Selling, general and administrative
Components of Stock-based compensation expense
Stock-based compensation expense	$ 50	$ 50	$ 148	$ 98

Fair Value - Fair Value Hierarc

Fair Value - Fair Value Hierarchy (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Assets
Cash and cash equivalents	$ 26,858	$ 17,030
Quoted Prices in Active Markets (Level 1)
Assets
Cash and cash equivalents	26,858	17,030
Observable Inputs (Level 2)
Assets
Cash and cash equivalents	0	0
Unobservable Inputs (Level 3)
Assets
Cash and cash equivalents	$ 0	$ 0

Fair Value - Additional Informa

Fair Value - Additional Information (Details) £ / shares in Units, £ in Thousands, $ in Millions	Feb. 04, 2013GBP (£)£ / sharesshares	Mar. 31, 2015£ / sharesshares	Sep. 30, 2014USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2014GBP (£)	Dec. 31, 2014USD ($)	Feb. 04, 2013USD ($)
Credit Facility | First Lien Credit Facility | Recurring fair value measurements | Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt					$ 435.7		$ 448.5
Senior Notes | Senior Second Lien Notes | Recurring fair value measurements | Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt					270.4		302.4
EG Solutions Plc
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of shares purchased | shares	1,712,392
Cost of investment	£ 1,250							$ 1.9
Conditional warrants issued (up to) (in shares) | shares	400,000
Current outstanding equity	2.00%
Warrant exercise price (GBP per share) | £ / shares	£ 0.79
Exercise period	2 years
Reduction in investment (less than)			$ 0.1	$ 0.1
Equity method investments					$ 2.2		$ 1.8
EG Solutions Plc | Equity Method Investee | Convertible Debt
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Related party notes receivable | £						£ 550
Related party notes receivable, stated interest rate						10.00%	10.00%
Convertible note, shares received (in shares) | shares		435,945
Convertible note, conversion price (GBP per share) | £ / shares		£ 0.50

Goodwill (Details)

Goodwill (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2015USD ($)
Changes in the carrying amount of goodwill
Balance as of December 31, 2014	$ 751,063
Foreign currency translation	530
Additions	1,690
Balance as of September 30, 2015	$ 753,283

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Provision for (benefit from) income taxes	$ 1,467	$ (846)	$ 4,047	$ (1,233)
Unrecognized tax benefits	34,000		34,000		$ 35,000
Reduction in unrecognized tax benefits during next 12 months	$ 1,600		$ 1,600

Restructuring (Details)

Restructuring (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Restructuring Reserve [Roll Forward]
Charges	$ 88,000	$ 0	$ 747,000	$ 0
Consolidation of Facilities Costs
Restructuring Reserve [Roll Forward]
Balance as of December 31, 2014			3,046,000
Charges			747,000	$ 0
Interest accretion			105,000
Payments			(1,287,000)
Balance as of September 30, 2015	$ 2,611,000		$ 2,611,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Cash paid for interest			$ 44,853	$ 44,162
Majority shareholder
Related Party Transaction [Line Items]
Advisory fees	$ 500	$ 500	1,500	$ 1,500
Due to related parties	4,500		4,500		$ 3,000
Credit Facility | Class L shareholders
Related Party Transaction [Line Items]
Line of credit facility, amount outstanding	10,000		10,000		$ 10,000
Cash paid for interest			200
Accrued interest	$ 100		$ 100

Supplemental Guarantor Conden38

Supplemental Guarantor Condensed Consolidating Financials - Narrative (Details)	9 Months Ended
	Sep. 30, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Percentage of ownership	100.00%

Supplemental Guarantor Conden39

Supplemental Guarantor Condensed Consolidating Financials - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands		Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents		$ 26,858	$ 17,030	$ 12,243	$ 26,694
Accounts receivable, net		49,186	59,923
Receivable due from Aspect Software Group Holdings Ltd.		482	415
Deferred tax assets		3,271	3,716
Other current assets		23,017	21,505
Total current assets		102,814	102,589
Property, plant, and equipment, net		21,790	21,573
Intangible assets, net		50,147	59,480
Goodwill		753,283	751,063
Investment in subsidiaries		0	0
Other assets		8,560	17,156
Total assets		936,594	951,861
Current liabilities:
Accounts payable		9,545	15,087
Current portion of long-term debt		475,920	17,094
Accrued liabilities		53,140	53,691
Deferred revenues		62,320	69,912
Total current liabilities		600,925	155,784
Deferred tax liabilities		33,202	32,619
Long-term deferred revenue		1,164	2,468
Long-term debt	[1]	319,662	764,411
Other long-term liabilities		48,463	51,273
Total liabilities		1,003,416	1,006,555
Total Aspect Software Parent, Inc. (deficit) equity		(69,287)	(58,326)
Noncontrolling interest		2,465	3,632
Total deficit		(66,822)	(54,694)
Total liabilities and deficit		936,594	951,861
Issuer / Guarantor Subsidiaries
Current assets:
Cash and cash equivalents		12,308	2,124	424	3,764
Accounts receivable, net		62,594	71,021
Receivable due from Aspect Software Group Holdings Ltd.		482	415
Deferred tax assets		1,808	1,808
Other current assets		18,272	16,496
Total current assets		95,464	91,864
Property, plant, and equipment, net		18,842	18,146
Intangible assets, net		43,271	50,855
Goodwill		716,485	714,795
Investment in subsidiaries		74,224	67,041
Other assets		3,460	8,166
Total assets		951,746	950,867
Current liabilities:
Accounts payable		58,662	59,718
Current portion of long-term debt		475,920	17,094
Accrued liabilities		45,714	39,423
Deferred revenues		46,633	52,045
Total current liabilities		626,929	168,280
Deferred tax liabilities		28,988	28,988
Long-term deferred revenue		810	1,571
Long-term debt		319,662	764,411
Other long-term liabilities		42,179	42,311
Total liabilities		1,018,568	1,005,561
Total Aspect Software Parent, Inc. (deficit) equity		(66,822)	(54,694)
Noncontrolling interest		0	0
Total deficit		(66,822)	(54,694)
Total liabilities and deficit		951,746	950,867
Non-guarantor Subsidiaries
Current assets:
Cash and cash equivalents		14,550	14,906	11,819	22,930
Accounts receivable, net		66,080	65,701
Receivable due from Aspect Software Group Holdings Ltd.		0	0
Deferred tax assets		1,463	1,908
Other current assets		4,745	5,009
Total current assets		86,838	87,524
Property, plant, and equipment, net		2,948	3,427
Intangible assets, net		6,876	8,625
Goodwill		36,798	36,268
Investment in subsidiaries		0	0
Other assets		5,100	8,990
Total assets		138,560	144,834
Current liabilities:
Accounts payable		30,371	32,168
Current portion of long-term debt		0	0
Accrued liabilities		7,426	14,268
Deferred revenues		15,687	17,867
Total current liabilities		53,484	64,303
Deferred tax liabilities		4,214	3,631
Long-term deferred revenue		354	897
Long-term debt		0	0
Other long-term liabilities		6,284	8,962
Total liabilities		64,336	77,793
Total Aspect Software Parent, Inc. (deficit) equity		71,759	63,409
Noncontrolling interest		2,465	3,632
Total deficit		74,224	67,041
Total liabilities and deficit		138,560	144,834
Eliminations
Current assets:
Cash and cash equivalents		0	0	$ 0	$ 0
Accounts receivable, net		(79,488)	(76,799)
Receivable due from Aspect Software Group Holdings Ltd.		0	0
Deferred tax assets		0	0
Other current assets		0	0
Total current assets		(79,488)	(76,799)
Property, plant, and equipment, net		0	0
Intangible assets, net		0	0
Goodwill		0	0
Investment in subsidiaries		(74,224)	(67,041)
Other assets		0	0
Total assets		(153,712)	(143,840)
Current liabilities:
Accounts payable		(79,488)	(76,799)
Current portion of long-term debt		0	0
Accrued liabilities		0	0
Deferred revenues		0	0
Total current liabilities		(79,488)	(76,799)
Deferred tax liabilities		0	0
Long-term deferred revenue		0	0
Long-term debt		0	0
Other long-term liabilities		0	0
Total liabilities		(79,488)	(76,799)
Total Aspect Software Parent, Inc. (deficit) equity		(74,224)	(67,041)
Noncontrolling interest		0	0
Total deficit		(74,224)	(67,041)
Total liabilities and deficit		$ (153,712)	$ (143,840)
[1]	$9.7 million and $3.7 million held by a related party as of September 30, 2015 and December 31, 2014, respectively.

Supplemental Guarantor Conden40

Supplemental Guarantor Condensed Consolidating Financials - Condensed Consolidating Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Supplemental Condensed Consolidating Statement of Income
Net revenues	$ 97,348	$ 113,450	$ 304,642	$ 328,722
Cost of revenues	41,828	48,697	127,711	142,800
Gross profit	55,520	64,753	176,931	185,922
Operating expenses:
Research and development	11,514	12,500	34,753	39,191
Selling, general and administrative	27,723	29,561	86,923	94,121
Amortization expense for acquired intangible assets			9,714	9,879
Restructuring charges	88	0	747	0
Total operating expenses	41,310	44,096	128,481	139,517
Income from operations	14,210	20,657	48,450	46,405
Interest and other expense, net	(22,341)	(19,208)	(59,211)	(57,091)
(Loss) income before income taxes	(8,131)	1,449	(10,761)	(10,686)
Provision for (benefit from) income taxes	1,467	(846)	4,047	(1,233)
Equity in earnings of subsidiaries	0	0	0	0
Net (loss) income	(9,598)	2,295	(14,808)	(9,453)
Less: Net loss attributable to noncontrolling interest	(342)	(509)	(1,167)	(1,255)
Net (loss) income attributable to Aspect Software Parent, Inc.	(9,256)	2,804	(13,641)	(8,198)
Issuer / Guarantor Subsidiaries
Supplemental Condensed Consolidating Statement of Income
Net revenues	71,702	74,048	219,309	219,090
Cost of revenues	32,336	35,233	98,252	104,685
Gross profit	39,366	38,815	121,057	114,405
Operating expenses:
Research and development	8,718	9,290	26,179	29,894
Selling, general and administrative	19,073	17,327	60,450	59,987
Restructuring charges	0		635
Total operating expenses	29,545	28,358	92,597	95,205
Income from operations	9,821	10,457	28,460	19,200
Interest and other expense, net	(17,847)	(15,109)	(50,889)	(48,703)
(Loss) income before income taxes	(8,026)	(4,652)	(22,429)	(29,503)
Provision for (benefit from) income taxes	837	(1,897)	2,414	(4,037)
Equity in earnings of subsidiaries	(388)	5,559	11,204	17,268
Net (loss) income	(9,251)	2,804	(13,639)	(8,198)
Less: Net loss attributable to noncontrolling interest	0	0	0	0
Net (loss) income attributable to Aspect Software Parent, Inc.	(9,251)	2,804	(13,639)	(8,198)
Non-guarantor Subsidiaries
Supplemental Condensed Consolidating Statement of Income
Net revenues	29,894	49,156	98,118	129,284
Cost of revenues	13,740	23,218	42,244	57,767
Gross profit	16,154	25,938	55,874	71,517
Operating expenses:
Research and development	2,796	3,210	8,574	9,297
Selling, general and administrative	8,650	12,234	26,473	34,134
Restructuring charges	88		112
Total operating expenses	11,765	15,738	35,884	44,312
Income from operations	4,389	10,200	19,990	27,205
Interest and other expense, net	(4,494)	(4,099)	(8,322)	(8,388)
(Loss) income before income taxes	(105)	6,101	11,668	18,817
Provision for (benefit from) income taxes	630	1,051	1,633	2,804
Equity in earnings of subsidiaries	0	0	0	0
Net (loss) income	(735)	5,050	10,035	16,013
Less: Net loss attributable to noncontrolling interest	(342)	(509)	(1,167)	(1,255)
Net (loss) income attributable to Aspect Software Parent, Inc.	(393)	5,559	11,202	17,268
Eliminations
Supplemental Condensed Consolidating Statement of Income
Net revenues	(4,248)	(9,754)	(12,785)	(19,652)
Cost of revenues	(4,248)	(9,754)	(12,785)	(19,652)
Gross profit	0	0	0	0
Operating expenses:
Research and development	0	0	0	0
Selling, general and administrative	0	0	0	0
Restructuring charges	0		0
Total operating expenses	0	0	0	0
Income from operations	0	0	0	0
Interest and other expense, net	0	0	0	0
(Loss) income before income taxes	0	0	0	0
Provision for (benefit from) income taxes	0	0	0	0
Equity in earnings of subsidiaries	388	(5,559)	(11,204)	(17,268)
Net (loss) income	388	(5,559)	(11,204)	(17,268)
Less: Net loss attributable to noncontrolling interest	0	0	0	0
Net (loss) income attributable to Aspect Software Parent, Inc.	388	(5,559)	(11,204)	(17,268)
Operating expenses
Operating expenses:
Amortization expense for acquired intangible assets	1,985	2,035	6,058	6,205
Operating expenses | Issuer / Guarantor Subsidiaries
Operating expenses:
Amortization expense for acquired intangible assets	1,754	1,741	5,333	5,324
Operating expenses | Non-guarantor Subsidiaries
Operating expenses:
Amortization expense for acquired intangible assets	231	294	725	881
Operating expenses | Eliminations
Operating expenses:
Amortization expense for acquired intangible assets	$ 0	$ 0	$ 0	$ 0

Supplemental Guarantor Conden41

Supplemental Guarantor Condensed Consolidating Financials - Condensed Consolidating Statements of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Computation of Comprehensive income
Net (loss) income	$ (9,598)	$ 2,295	$ (14,808)	$ (9,453)
Change in cumulative translation adjustment	1,283	759	1,461	(80)
Comprehensive (loss) income	(8,315)	3,054	(13,347)	(9,533)
Comprehensive loss attributable to noncontrolling interest	(342)	(509)	(1,167)	(1,255)
Comprehensive (loss) income attributable to Aspect Software Parent, Inc.	(7,973)	3,563	(12,180)	(8,278)
Issuer / Guarantor Subsidiaries
Computation of Comprehensive income
Net (loss) income	(9,251)	2,804	(13,639)	(8,198)
Change in cumulative translation adjustment	0	(151)	12	(248)
Comprehensive (loss) income	(9,251)	2,653	(13,627)	(8,446)
Comprehensive loss attributable to noncontrolling interest	0	0	0	0
Comprehensive (loss) income attributable to Aspect Software Parent, Inc.	(9,251)	2,653	(13,627)	(8,446)
Non-guarantor Subsidiaries
Computation of Comprehensive income
Net (loss) income	(735)	5,050	10,035	16,013
Change in cumulative translation adjustment	1,313	918	1,449	183
Comprehensive (loss) income	578	5,968	11,484	16,196
Comprehensive loss attributable to noncontrolling interest	(342)	(509)	(1,167)	(1,255)
Comprehensive (loss) income attributable to Aspect Software Parent, Inc.	920	6,477	12,651	17,451
Eliminations
Computation of Comprehensive income
Net (loss) income	388	(5,559)	(11,204)	(17,268)
Change in cumulative translation adjustment	(30)	(8)	0	(15)
Comprehensive (loss) income	358	(5,567)	(11,204)	(17,283)
Comprehensive loss attributable to noncontrolling interest	0	0	0	0
Comprehensive (loss) income attributable to Aspect Software Parent, Inc.	$ 358	$ (5,567)	$ (11,204)	$ (17,283)

Supplemental Guarantor Conden42

Supplemental Guarantor Condensed Consolidating Financials - Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Operating activities:
Net cash and cash equivalents provided by operating activities	$ 4,461	$ 19,131
Investing activities:
Cash paid for acquisition, net of cash acquired	(1,000)	0
Purchases of property and equipment	(8,109)	(8,660)
Net cash and cash equivalents used in investing activities	(9,109)	(8,660)
Financing activities:
Repayment of borrowings	(30,575)	(46,800)
Borrowings under debt facilities	44,000	15,000
Proceeds received from capital contribution	0	7,004
Net cash and cash equivalents provided by (used in) financing activities	13,425	(24,796)
Effect of exchange rate changes on cash	1,051	(126)
Net change in cash and cash equivalents	9,828	(14,451)
Cash and cash equivalents:
Beginning of period	17,030	26,694
End of period	26,858	12,243
Issuer / Guarantor Subsidiaries
Operating activities:
Net cash and cash equivalents provided by operating activities	4,936	28,480
Investing activities:
Cash paid for acquisition, net of cash acquired	(1,000)
Purchases of property and equipment	(7,177)	(7,024)
Net cash and cash equivalents used in investing activities	(8,177)	(7,024)
Financing activities:
Repayment of borrowings	(30,575)	(46,800)
Borrowings under debt facilities	44,000	15,000
Proceeds received from capital contribution		7,004
Net cash and cash equivalents provided by (used in) financing activities	13,425	(24,796)
Effect of exchange rate changes on cash	0	0
Net change in cash and cash equivalents	10,184	(3,340)
Cash and cash equivalents:
Beginning of period	2,124	3,764
End of period	12,308	424
Non-guarantor Subsidiaries
Operating activities:
Net cash and cash equivalents provided by operating activities	(475)	(9,349)
Investing activities:
Cash paid for acquisition, net of cash acquired	0
Purchases of property and equipment	(932)	(1,636)
Net cash and cash equivalents used in investing activities	(932)	(1,636)
Financing activities:
Repayment of borrowings	0	0
Borrowings under debt facilities		$ 0
Proceeds received from capital contribution
Net cash and cash equivalents provided by (used in) financing activities	0	$ 0
Effect of exchange rate changes on cash	1,051	(126)
Net change in cash and cash equivalents	(356)	(11,111)
Cash and cash equivalents:
Beginning of period	14,906	22,930
End of period	14,550	11,819
Eliminations
Operating activities:
Net cash and cash equivalents provided by operating activities	0	0
Investing activities:
Cash paid for acquisition, net of cash acquired	0
Purchases of property and equipment	0	0
Net cash and cash equivalents used in investing activities	0	0
Financing activities:
Repayment of borrowings	0	0
Borrowings under debt facilities		$ 0
Proceeds received from capital contribution
Net cash and cash equivalents provided by (used in) financing activities	0	$ 0
Effect of exchange rate changes on cash	0	0
Net change in cash and cash equivalents	0	0
Cash and cash equivalents:
Beginning of period	0	0
End of period	$ 0	$ 0