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Document and Entity Information - USD ($)	6 Months Ended
Document and Entity Information - USD ($)	Jun. 30, 2010	Jul. 30, 2010	Jun. 30, 2009
Document and Entity Information [Abstract]
Entity Registrant Name	GARTNER INC
Entity Central Index Key	0000749251
Document Type	10-Q
Document Period End Date	Jun. 30, 2010
Document Fiscal Year Focus	2010
Document Fiscal Period Focus	Q2
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 935,105,805
Entity Common Stock, Shares Outstanding		95,309,605

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2010	Dec. 31, 2009
Current assets:
Cash and cash equivalents	$ 122,364	$ 116,574
Fees receivable, net	284,098	317,598
Deferred commissions	54,479	70,253
Prepaid expenses and other current assets	57,026	53,400
Total current assets	517,967	557,825
Property, equipment and leasehold improvements, net	45,205	52,466
Goodwill	503,816	513,612
Intangible assets, net	18,643	24,113
Other assets	88,640	67,263
Total Assets	1,174,271	1,215,279
Current liabilities:
Accounts payable and accrued liabilities	162,594	255,966
Deferred revenues	450,152	437,207
Current portion of long-term debt	279,750	205,000
Total current liabilities	892,496	898,173
Long-term debt	77,250	124,000
Other liabilities	97,544	80,571
Total Liabilities	1,067,290	1,102,744
Stockholders' Equity
Preferred stock, $.01 par value, 5,000,000 shares authorized; none issued or outstanding	0	0
Common stock, $.0005 par value, 250,000,000 shares authorized; 156,234,416 shares issued for both periods	78	78
Additional paid-in capital	591,730	590,864
Accumulated other comprehensive income, net	6,463	11,322
Accumulated earnings	548,908	509,392
Treasury stock, at cost, 60,939,344 and 60,356,672 common shares, respectively	(1,040,198)	(999,121)
Total Stockholders' Equity	106,981	112,535
Total Liabilities and Stockholders' Equity	$ 1,174,271	$ 1,215,279

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2010	Dec. 31, 2009
Stockholders' Equity
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0005	$ 0.0005
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	156,234,416	156,234,416
Treasury stock, shares	60,939,344	60,356,672

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2010	Jun. 30, 2009	Jun. 30, 2010	Jun. 30, 2009
Revenues:
Research	$ 209,095	$ 183,919	$ 419,768	$ 371,607
Consulting	75,760	69,314	147,399	139,633
Events	29,340	16,738	42,861	32,264
Total revenues	314,195	269,971	610,028	543,504
Costs and expenses:
Cost of services and product development	138,336	117,100	261,382	233,744
Selling, general and administrative	130,322	115,367	260,890	230,931
Depreciation	6,440	6,338	13,024	12,813
Amortization of intangibles	2,537	405	5,463	804
Acquisition and integration charges	2,330		5,841
Total costs and expenses	279,965	239,210	546,600	478,292
Operating income	34,230	30,761	63,428	65,212
Interest expense, net	(3,180)	(4,011)	(6,564)	(8,191)
Other (expense) income, net	(643)	(1,132)	1,109	(2,378)
Income before income taxes	30,407	25,618	57,973	54,643
Provision for income taxes	10,294	8,433	18,457	17,462
Net income	$ 20,113	$ 17,185	$ 39,516	$ 37,181
Income per common share:
Basic	$ 0.21	$ 0.18	$ 0.41	$ 0.39
Diluted	$ 0.2	$ 0.18	$ 0.4	$ 0.39
Weighted average shares outstanding:
Basic	95,657	94,370	95,810	94,134
Diluted	98,855	96,523	99,689	96,344

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2010	Jun. 30, 2009
Operating activities:
Net income	$ 39,516	$ 37,181
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of intangibles	18,487	13,617
Stock-based compensation expense	16,034	13,151
Excess tax benefits from stock-based compensation	(7,821)	(416)
Deferred taxes	(707)	680
Amortization of debt issue costs	531	714
Changes in assets and liabilities:
Fees receivable, net	21,359	69,215
Deferred commissions	13,497	8,957
Prepaid expenses and other current assets	5,150	1,253
Other assets	(33,572)	(4,397)
Deferred revenues	26,631	(18,758)
Accounts payable, accrued, and other liabilities	(37,513)	(58,663)
Cash provided by operating activities	61,592	62,534
Investing activities:
Additions to property, equipment and leasehold improvements	(7,693)	(8,446)
Acquisitions (net of cash received)	(12,151)
Cash used in investing activities	(19,844)	(8,446)
Financing activities:
Proceeds from stock issued for stock plans	10,997	4,347
Proceeds from debt issuance	63,000
Payments on debt	(35,000)	(99,750)
Purchases of treasury stock	(75,104)	(3,659)
Excess tax benefits from stock-based compensation	7,821	416
Cash used by financing activities	(28,286)	(98,646)
Net increase (decrease) in cash and cash equivalents	13,462	(44,558)
Effects of exchange rates on cash and cash equivalents	(7,672)	593
Cash and cash equivalents, beginning of period	116,574	140,929
Cash and cash equivalents, end of period	$ 122,364	$ 96,964

Basis of Presentation	6 Months Ended
Basis of Presentation	Jun. 30, 2010
Basis of Presentation [Abstract]
Basis of Presentation	Note 1 — Basis of Presentation The fiscal year of Gartner, Inc. (the “Company”) represents the period from January 1 through December 31. When used in these notes, the terms “Company,” “we,” “us,” or “our” refer to Gartner, Inc. and its consolidated subsidiaries. These interim condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States of America, as defined in the Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 270 for interim financial information and with the instructions to Rule 10-01 of Regulation S-X on Form 10-Q and should be read in conjunction with the consolidated financial statements and related notes of Gartner, Inc. filed in its Annual Report on Form 10-K for the year ended December 31, 2009. In the opinion of management, all normal recurring accruals considered necessary for a fair presentation of financial position, results of operations and cash flows at the dates and for the periods presented herein have been included. The results of operations for the three and six months ended June 30, 2010 may not be indicative of the results of operations for the remainder of 2010. Principles of consolidation. The accompanying interim condensed consolidated financial statements include the accounts of the Company and its majority-owned subsidiaries. All significant intercompany transactions and balances have been eliminated. Use of estimates. The preparation of the accompanying interim condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenues and expenses. Such estimates include the valuation of accounts receivable, goodwill, intangible assets, other long-lived assets, assets and liabilities acquired in business acquisitions, tax accruals and other liabilities. In addition, estimates are used in revenue recognition, income tax expense, performance-based compensation charges, depreciation and amortization, and the allowance for losses. Management believes its use of estimates in the interim condensed consolidated financial statements to be reasonable. Management evaluates its estimates on an ongoing basis using historical experience and other factors, including the general economic environment and actions it may take in the future. We adjust such estimates when facts and circumstances dictate. However, these estimates may involve significant uncertainties and judgments and cannot be determined with precision. In addition, these estimates are based on our best judgment at a point in time and as such these estimates may ultimately differ from actual results. Changes in estimates resulting from weakness in the economic environment or other factors beyond our control could be material and would be reflected in the Company’s financial statements in future periods.

Stock-Based Compensation

6 Months Ended

Jun. 30, 2010

Stock-Based Compensation [Abstract]

Stock-Based Compensation

Note 5 — Stock-Based Compensation

The Company grants stock-based compensation awards as an incentive for employees and directors to contribute to the Company’s long-term success. The Company currently awards stock-settled stock appreciation rights, service- and performance-based restricted stock units, and common stock equivalents. At June 30, 2010, the Company had approximately 6.5 million shares of its common stock, par value $.0005 per share (the “Common Stock”) available for awards of stock-based compensation under its 2003 Long-Term Incentive Plan.

The Company accounts for stock-based compensation in accordance with FASB ASC Topics 505 and 718, as interpreted by SEC Staff Accounting Bulletins No. 107 (“SAB No. 107”) and No. 110 (“SAB No. 110”). Stock-based compensation expense is based on the fair value of the award on the date of grant, which is recognized over the related service period, net of estimated forfeitures. The service period is the period over which the related service is performed, which is generally the same as the vesting period. At the present time, the Company issues treasury shares upon the exercise, release or settlement of stock-based compensation awards.

Determining the appropriate fair value model and calculating the fair value of stock compensation awards requires the input of certain highly complex and subjective assumptions, including the expected life of the stock compensation awards and the Common Stock price volatility. In addition, determining the appropriate amount of associated periodic expense requires management to estimate the amount of employee forfeitures and the likelihood of the achievement of certain performance targets. The assumptions used in calculating the fair value of stock compensation awards and the associated periodic expense represent management’s best estimates, but these estimates involve inherent uncertainties and the application of judgment. As a result, if factors change and the Company deems it necessary in the future to modify the assumptions it made or to use different assumptions, or if the quantity and nature of the Company’s stock-based compensation awards changes, then the amount of expense may need to be adjusted and future stock compensation expense could be materially different from what has been recorded in the current period.

Stock-Based Compensation Expense

The Company recognized the following amounts of stock-based compensation expense by award type in the periods indicated (in millions):


	Three Months Ended				Six Months Ended
	June 30,				June 30,
Award type:	2010		2009		2010		2009
Stock appreciation rights (SARs)	$	1.1	$	1.3	$	2.8	$	2.4
Common stock equivalents (CSEs)		0.1		0.1		0.2		0.2
Restricted stock units (RSUs)		5.6		4.9		13.0		10.5

Total	$	6.8	$	6.3	$	16.0	$	13.1

Stock-based compensation was recognized in the Consolidated Statements of Operations as follows (in millions):


	Three Months Ended				Six Months Ended
	June 30,				June 30,
Amount recorded in:	2010		2009		2010		2009
Cost of services and product development	$	3.1	$	3.4	$	7.8	$	6.5
Selling, general and administrative		3.7		2.9		8.2		6.6

Total stock-based compensation expense	$	6.8	$	6.3	$	16.0	$	13.1

As of June 30, 2010, the Company had $54.2 million of total unrecognized stock-based compensation cost, which is expected to be recognized as stock-based compensation expense over the remaining weighted-average service period of approximately 2.3 years.

Stock-Based Compensation Awards

The following disclosures provide information regarding the Company’s stock-based compensation awards, all of which are classified as equity awards in accordance with FASB ASC Topic 505:

Stock Appreciation Rights

Stock-settled stock appreciation rights (SARs) are settled in common shares and are similar to stock options as they permit the holder to participate in the appreciation of the Common Stock. SARs may be settled in shares of Common Stock by the employee once the applicable vesting criteria have been met. SARs vest ratably over a four-year service period and expire seven years from the grant date. The fair value of SARs awards is recognized as compensation expense on a straight-line basis over four years. SARs are awarded only to the Company’s executive officers.

When SARs are exercised, the number of shares of Common Stock issued is calculated as follows: (1) the total proceeds from the SARs exercise (calculated as the closing price of the Common Stock on the date of exercise less the exercise price of the SARs, multiplied by the number of SARs exercised) is divided by (2) the closing price of the Common Stock on the exercise date. The Company will withhold a portion of the share of Common Stock issued upon exercise to satisfy minimum statutory tax withholding requirements. SARs recipients do not have any of the rights of a Gartner stockholder, including voting rights and the right to receive dividends and distributions, until after actual shares of common stock are issued in respect of the award, which is subject to the prior satisfaction of the vesting and other criteria relating to such grants.

A summary of the changes in SARs outstanding for the six months ended June 30, 2010, follows:


						Per Share		Weighted
				Per Share		Weighted-		Average
				Weighted-		Average		Remaining
	SARs in			Average		Grant Date		Contractual
	millions			Exercise Price		Fair Value		Term
Outstanding at December 31, 2009		2.9		$	15.43	$	6.09	4.67 years
Granted		0.6			22.06		8.27	6.62 years
Forfeited		—			—		—	na
Exercised		(0.4	)		14.55		5.98	na

Outstanding at June 30, 2010 (1)		3.1		$	16.78	$	4.98	4.78 years

Vested and exercisable at June 30, 2010 (1)		1.4		$	16.62	$	6.44	3.76 years

na=not applicable


(1)		At June 30, 2010, SARs outstanding had an intrinsic value of $19.7 million. SARs vested and exercisable had an intrinsic value of $9.3 million.

The fair value of the SARs was determined on the date of grant using the Black-Scholes-Merton valuation model with the following weighted-average assumptions:


	Three Months Ended					Six Months Ended
	June 30,					June 30,
	2010 (5)		2009			2010			2009
Expected dividend yield (1)		—		0	%		0	%		0	%
Expected stock price volatility (2)		—		49	%		40	%		50	%
Risk-free interest rate (3)		—		1.9	%		2.4	%		2.3	%
Expected life in years (4)		—		4.6			4.8			4.8


(1)		The dividend yield assumption is based on the history and expectation of the Company’s dividend payouts. Historically, Gartner has not paid cash dividends on its Common Stock.

(2)		The determination of expected stock price volatility was based on both historical Common Stock prices and implied volatility from publicly traded options in Common Stock.

(3)		The risk-free interest rate is based on the yield of a U.S. Treasury security with a maturity similar to the expected life of the award.

(4)		The expected life in years is based on the “simplified” calculation provided for in SEC SAB No. 107. The simplified method determines the expected life in years based on the vesting period and contractual terms as set forth when the award is made. The Company continues to use the simplified method for SARs awards, as permitted by SEC SAB No. 110, since it does not have the necessary historical exercise and forfeiture data to determine an expected life.

(5)		The Company did not make any grants during this period.

Restricted Stock, Restricted Stock Units, and Common Stock Equivalents

Restricted stock awards give the awardee the right to vote and to receive dividends and distributions on these shares; however, the awardee may not sell the restricted shares until all restrictions on the release of the shares have lapsed and the shares are released.

Restricted stock units (RSUs) give the awardee the right to receive Common Stock when the vesting conditions are met and the restrictions lapse, and each RSU that vests entitles the awardee to one common share. RSU awardees do not have any of the rights of a Gartner stockholder, including voting rights and the right to receive dividends and distributions, until after the common shares are released.

Common stock equivalents (CSEs) are convertible into Common Stock, and each CSE entitles the holder to one common share. Members of our Board of Directors receive directors’ fees payable in CSEs unless they opt to receive up to 50% of the fees in cash. Generally, the CSEs are converted when service as a director terminates unless the director has elected an accelerated release.

The fair value of restricted stock, RSUs, and CSEs is determined on the date of grant based on the closing price of the Common Stock as reported by the New York Stock Exchange on that date. The fair value of these awards is recognized as compensation expense as follows: (i) restricted stock awards vest based on the achievement of a market condition and are expensed on a straight-line basis over approximately three years; (ii) service-based RSUs vest ratably over four years and are expensed on a straight-line basis over four years; (iii) performance-based RSUs are subject to both performance and service conditions, vest ratably over four years, and are expensed on an accelerated basis; and (iv) CSEs vest immediately and are recorded as expense on the date of grant.

A summary of the changes in restricted stock, RSUs and CSEs during the six months ended June 30, 2010, follows:


			Weighted-					Weighted-		Common			Weighted-
			Average		Restricted			Average		Stock			Average
	Restricted		Grant Date		Stock Units			Grant Date		Equivalents			Grant Date
	Stock		Fair Value (1)		(RSUs)			Fair Value (1)		(CSEs)			Fair Value (1)
Outstanding at December 31, 2009		200,000	$	7.30		3,763,805		$	14.57		135,224		na
Granted (2), (3)		—		—		1,110,449			22.13		10,527		$	22.94
Vested or released		—		—		(1,423,838	)		15.14		(32,994	)	na
Forfeited		—		—		(45,538	)		15.91		—		na

Outstanding at June 30, 2010 (4), (5)		200,000	$	7.30		3,404,878		$	16.52		112,757		na

na=not available


(1)		Per share.

(2)		The 1.1 million RSUs consisted of 0.5 million performance-based RSUs awarded to executives and 0.6 million service-based RSUs awarded to non-executive employees and certain board members. The 0.5 million performance-based RSUs represent the target amount of the award. The actual number of RSUs that will ultimately be granted will be between 0% and 200% of the target amount, depending on the level of achievement of the performance metric. The performance metric is the dollar level of the Company’s ending subscription-based contract value for 2010. If the specified minimum level of achievement is not met, the performance-based RSUs will be forfeited in their entirety, and any compensation expense already recorded will be reversed.

(3)		CSEs represent fees paid to directors. The CSEs vest when granted and are convertible into common shares when the director leaves the Board of Directors or earlier if the director elects to accelerate the release.

(4)		Vesting on the 200,000 shares of restricted stock held by our CEO is subject to a market condition as follows: (i) 100,000 shares will vest when the Common Stock trades at an average price of $25 or more each trading day for sixty consecutive trading days; and (ii) 100,000 shares will vest when the Common Stock trades at an average price of $30 or more each trading day for sixty consecutive trading days. There is no remaining unamortized cost on this grant.

(5)		The weighted-average remaining contractual term of the RSUs is 1.6 years. The restricted stock awards and the CSEs have no defined contractual term.

Stock Options

Historically, the Company granted stock options to employees that allowed them to purchase shares of the Common Stock at a certain price. The Company has not made any stock option grants since 2006. All outstanding options are fully vested and there is no remaining unamortized cost. The Company received approximately $9.5 million and $2.9 million in cash from option exercises in the six months ended June 30, 2010 and 2009, respectively.

A summary of the changes in stock options outstanding in the six months ended June 30, 2010, follows:

Weighted

Per Share

Average

Weighted-

Remaining

Aggregate

Options in

Average

Contractual

Intrinsic Value

millions

Exercise Price

Term

(in millions)

Vested and outstanding at December 31, 2009

4.7

10.65

3.07 years

34.8

Expired

—

Exercised (1)

(0.9

)

10.22

Vested and outstanding at June 30, 2010

3.8

10.75

2.72 years

47.2

na=not applicable


(1)		Options exercised during the six months ended June 30, 2010, had an intrinsic value of $12.7 million.

Employee Stock Purchase Plan

The Company has an employee stock purchase plan (the “ESPP Plan”) under which eligible employees are permitted to purchase Common Stock through payroll deductions, which may not exceed 10% of an employee’s compensation (or $23,750 in any calendar year), at a price equal to 95% of the closing price of the Common Stock as reported by the New York Stock Exchange at the end of each offering period.

At June 30, 2010, the Company had approximately 1.5 million shares available for purchase under the ESPP Plan. The ESPP Plan is considered non-compensatory under FASB ASC Topic 718, and as a result the Company does not record compensation expense related to employee share purchases. The Company received approximately $1.5 million and $1.4 million in cash from share purchases under the ESPP Plan in the six months ended June 30, 2010 and 2009, respectively.

Segment Information

6 Months Ended

Jun. 30, 2010

Segment Information [Abstract]

Segment Information

Note 6 — Segment Information

The Company manages its business in three reportable segments: Research, Consulting and Events. Research consists primarily of subscription-based research products, access to research inquiry, as well as peer networking services and membership programs. Consulting consists primarily of consulting, measurement engagements, and strategic advisory services. Events consists of various symposia, conferences, and exhibitions.

The Company evaluates reportable segment performance and allocates resources based on gross contribution margin. Gross contribution, as presented in the table below, is defined as operating income excluding certain Cost of services and product development and Selling, general and administrative (“SG&A”) expenses, depreciation, acquisition and integration charges, amortization of intangibles, and Other charges. Certain bonus and fringe benefit costs included in consolidated Cost of services and product development are not allocated to segment expense. The accounting policies used by the reportable segments are the same as those used by the Company.

The Company does not identify or allocate assets, including capital expenditures, by reportable segment. Accordingly, assets are not reported by segment because the information is not available and is not reviewed in the evaluation of segment performance or in making decisions in the allocation of resources. There are no inter-segment revenues.

The following tables present information about the Company’s reportable segments (in thousands):


	Research		Consulting		Events		Consolidated
Three Months Ended June 30, 2010:
Revenues	$	209,095	$	75,760	$	29,340	$	314,195
Gross contribution		135,970		31,819		11,499		179,288
Corporate and other expenses								(145,058	)

Operating income							$	34,230


	Research		Consulting		Events		Consolidated
Three Months Ended June 30, 2009:
Revenues	$	183,919	$	69,314	$	16,738	$	269,971
Gross contribution		119,465		27,636		5,584		152,685
Corporate and other expenses								(121,924	)

Operating income							$	30,761


	Research		Consulting		Events		Consolidated
Six Months Ended June 30, 2010:
Revenues	$	419,768	$	147,399	$	42,861	$	610,028
Gross contribution		274,706		60,241		16,714		351,661
Corporate and other expenses								(288,233	)

Operating income							$	63,428


	Research		Consulting		Events		Consolidated
Six Months Ended June 30, 2009:
Revenues	$	371,607	$	139,633	$	32,264	$	543,504
Gross contribution		244,196		54,656		10,367		309,219
Corporate and other expenses								(244,007	)

Operating income							$	65,212

Goodwill and Intangible Assets

6 Months Ended

Jun. 30, 2010

Goodwill and Intangible Assets [Abstract]

Goodwill and Intangible Assets

Note 7 — Goodwill and Intangible Assets

Goodwill

Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value of the tangible and identifiable intangible net assets acquired. The evaluation of goodwill is performed in accordance with FASB ASC Topic 350, which requires an annual assessment of potential goodwill impairment at the reporting unit level. A reporting unit can be an operating segment or a business if discrete financial information is prepared and reviewed by management. Under the impairment test, if a reporting unit’s carrying amount exceeds its estimated fair value, goodwill impairment is recognized to the extent that the reporting unit’s carrying amount of goodwill exceeds the implied fair value of the goodwill. The fair value of reporting units is estimated using discounted cash flows, market multiples, and other valuation techniques.

The following table presents changes to the carrying amount of goodwill by reporting segment during the six months ended June 30, 2010 (in thousands):


	Research			Consulting			Events			Total
Balance, December 31, 2009	$	370,630		$	100,744		$	42,238		$	513,612
Foreign currency translation adjustments		(8,014	)		(1,559	)		(223	)		(9,796	)

Balance, June 30, 2010 (1)	$	362,616		$	99,185		$	42,015		$	503,816


(1)		The Company did not record any goodwill impairment losses during the six months ended June 30, 2010 or the fiscal year ended December 31, 2009. In addition, the Company does not have any accumulated goodwill impairment losses.

Intangible Assets


							Customer			Noncompete
June 30, 2010	Content			Trade Name			Relationships			Agreements			Total
Gross cost	$	10,634		$	5,758		$	7,210		$	399		$	24,001
Accumulated amortization		(3,545	)		(576	)		(901	)		(336	)		(5,358	)

Net	$	7,089		$	5,182		$	6,309		$	63		$	18,643


					Customer			Noncompete
December 31, 2009	Content		Trade Name		Relationships			Agreements			Total
Gross cost	$	10,634	$	5,758	$	14,910		$	416		$	31,718
Accumulated amortization		—		—		(7,315	)		(290	)		(7,605	)

Net	$	10,634	$	5,758	$	7,595		$	126		$	24,113

Intangible assets are being amortized against earnings over the following periods:

Customer

Noncompete

Content

Trade Name

Relationships

Agreements

Useful Life (Years)

1.5

2-5

Aggregate amortization expense related to intangible assets was $2.5 million and $0.4 million for the three months ended June 30, 2010 and 2009, respectively, and $5.5 million and $0.8 million for the six months ended June 30, 2010, respectively.

The estimated future amortization expense by year from purchased intangibles is as follows (in thousands):


2010 (remaining six months)	$	5,066
2011		6,525
2012		2,955
2013		2,955
2014 and thereafter		1,142

	$	18,643

Debt

6 Months Ended

Jun. 30, 2010

Debt [Abstract]

Debt

Note 8 — Debt

Credit Agreement

The Company has a Credit Agreement dated as of January 31, 2007, that provides for a $300.0 million revolving credit facility and a five-year, $180.0 million term loan (the “original term loan”). On April 9, 2008, the Company entered into a First Amendment with the lenders to the Credit Agreement, which provided for a new $150.0 million term loan (the “2008 term loan”). The revolving credit facility may be increased up to an additional $100.0 million at the discretion of the Company’s lenders (the “expansion feature”), for a total revolving credit facility of $400.0 million. However, the $100.0 million expansion feature may or may not be available to the Company depending upon prevailing credit market conditions. To date, the Company has not sought to borrow under the expansion feature.

The following table provides information regarding amounts outstanding under the Company’s Credit Agreement:


	Amount		Amount		Annualized
	Outstanding		Outstanding		Effective
	December 31, 2009		June 30, 2010		Interest Rates
	(In thousands)		(In thousands)		June 30, 2010 (3)
Description:
Original Term Loan (1)	$	126,000	$	103,500		5.94	%
2008 Term Loan (1)		75,000		62,500		1.79	%
Revolver (2)		128,000		191,000		1.35	%

Total	$	329,000	$	357,000


(1)		During the six months ended June 30, 2010, the Company repaid $22.5 million of the original term loan and $12.5 million of the 2008 term loan pursuant to the loan repayment schedules.

(2)		The Company had approximately $108.0 million of available borrowing capacity on the revolver (not including the expansion feature) as of June 30, 2010.

(3)		The annualized effective rate on the original term loan consisted of the interest rate swap rate (see below) of 5.06% plus a margin of 0.88%. The effective rate on the 2008 term loan consisted of a three-month LIBOR base rate plus a margin of 1.25%, while the revolver rate consisted of a LIBOR base rate plus a margin of 0.88%.

Borrowings under the Credit Agreement carry interest rates that are either prime-based or Libor-based. Interest rates under these borrowings include a base rate plus a margin between 0.00% and 0.75% on Prime-based borrowings and between 0.625% and 1.75% on Libor-based borrowings. Generally, the Company’s borrowings are Libor-based. The revolving loans may be borrowed, repaid and reborrowed until January 31, 2012, at which time all amounts borrowed must be repaid. The revolver borrowing capacity is reduced for both amounts outstanding under the revolver and for letters of credit.

The original term loan will be repaid in 18 consecutive quarterly installments which commenced on September 30, 2007, with the final payment due on January 31, 2012, and may be prepaid at any time without penalty or premium at the option of the Company. The 2008 term loan is co-terminus with the original 2007 term loan under the Credit Agreement and will be repaid in 16 consecutive quarterly installments which commenced June 30, 2008, plus a final payment due on January 31, 2012, and may be prepaid at any time without penalty or premium at the option of Gartner.

The Credit Agreement contains certain customary restrictive loan covenants, including, among others, financial covenants requiring a maximum leverage ratio, a minimum fixed charge coverage ratio, and a minimum annualized contract value ratio and covenants limiting Gartner’s ability to incur indebtedness, grant liens, make acquisitions, be acquired, dispose of assets, pay dividends, repurchase stock, make capital expenditures, and make investments. A failure to comply with these covenants in the future could result in acceleration of all amounts outstanding under the Credit Agreement, which would materially impact our financial condition unless accommodations could be negotiated with our lenders. The Company was in full compliance with its financial covenants as of June 30, 2010.

Interest Rate Swap Hedge

The Company has an interest rate swap contract that hedges the base interest rate risk on its original term loan. The effect of the swap is to convert the floating base rate on the term loan to a fixed rate. Under the swap terms, the Company pays a fixed rate of 5.06% on the original term loan and in return receives a three-month LIBOR rate. The three-month LIBOR rate received on the swap matches the base rate paid on the original term loan since the Company optionally selects a three-month LIBOR rate on the original term loan. The notional amount of the interest rate swap declines over time and constantly matches the outstanding amount of the original term loan. Other critical terms of the swap and the original term loan also match.

The Company accounts for the interest rate swap on its original term loan as a cash flow hedge in accordance with FASB ASC Topic 815. Since the swap is hedging the forecasted interest payments on the original term loan and qualifies as a cash flow hedge, changes in the fair value of the swap are recorded in Other comprehensive income as long as the swap continues to be a highly effective hedge of the base interest rate risk on the original term loan. Any ineffective portion of change in the fair value of the hedge is recorded in earnings. At June 30, 2010 there was no ineffective portion of the hedge. The interest rate swap had a negative fair value of approximately $4.5 million at June 30, 2010, which is recorded in Other comprehensive income, net of tax effect.

Letters of Credit

The Company provides letters of credit and related guarantees in the ordinary course of business to facilitate transactions with customers and others. At June 30, 2010, the Company had outstanding letters of credit and related guarantees of approximately $4.0 million.

Derivatives and Hedging

6 Months Ended

Jun. 30, 2010

Derivatives and Hedging [Abstract]

Derivatives and Hedging

Note 11 — Derivatives and Hedging

The Company typically enters into a limited number of derivative contracts to offset the potentially negative effects of interest rate and foreign exchange movements. The Company accounts for its outstanding derivative contracts in accordance with FASB ASC Topic 815, which requires all derivatives, whether designated as hedges or not, to be recorded on the balance sheet at fair value.

The following tables provide information regarding the Company’s outstanding derivatives contracts as of June 30, 2010 and December 31, 2009 (in thousands, except for number of outstanding contracts):

June 30, 2010


	Number of		Contract		Fair Value			Balance	Gain (Loss)
	Outstanding		Notional		Asset			Sheet	Recorded in
Derivative Contract Type	Contracts		Amount		(Liability) (4)			Line Item	OCI (5)
Interest Rate Swap (1)		1	$	103,500	$	(4,537	)	Other liabilities	$	(2,722	)
Interest Rate Swap (2)		1		93,750		(2,116	)	Other liabilities		(701	)
Foreign Currency Forwards (3)		16		61,550		(111	)	Accrued liabilities		—

Total		18	$	258,800	$	(6,764	)		$	(3,423	)

December 31, 2009

	Number of		Contract		Fair Value			Balance	Gain (Loss)
	Outstanding		Notional		Asset			Sheet	Recorded in
Derivative Contract Type	Contracts		Amount		(Liability) (4)			Line Item	OCI (5)
Interest Rate Swap (1)		1	$	126,000	$	(6,594	)	Other liabilities	$	(3,956	)
Interest Rate Swap (2)		1		112,500		(2,769	)	Other liabilities		(1,090	)
Foreign Currency Forwards (3)		19		117,296		740		Other current assets		—

Total		21	$	355,796	$	(8,623	)		$	(5,046	)


(1)		The Company accounts for this interest rate swap as a cash flow hedge of debt (see Note 8 - Debt), and as a result, changes in fair value are recognized in Other comprehensive income (OCI), net of tax effect.


(2)		Changes in fair value of this swap are recognized in earnings. Prior to September 30, 2009, the Company accounted for this interest rate swap as a cash flow hedge of debt with changes in fair value recorded in OCI, net of tax effect. On September 30, 2009, the Company discontinued hedge accounting on this interest rate swap and as a result, the remaining loss in OCI is being amortized against earnings through the maturity of the previously hedged debt.

(3)		The Company has foreign exchange transaction risk since it typically enters into transactions in the normal course of business that are denominated in foreign currencies that differ from the local functional currencies in which the Company and its subsidiaries operate. The Company may enter into foreign currency forward exchange contracts to offset the effects of this foreign currency transaction risk. These contracts are normally short term in duration. Both realized and unrealized gains and losses are recognized in earnings since the Company does not designate these contracts as hedges for accounting purposes.

(4)		See Note 12 — Fair Value Disclosures for the determination of the fair value of these instruments.

(5)		Represents the amount recorded in OCI, net of tax effect.

At June 30, 2010, the Company’s derivative counterparties were all large investment grade financial institutions. The Company did not have any collateral arrangements with its derivative counterparties, and none of the derivative contracts contained credit-risk related contingent features.

The following table provides information regarding gains and losses on the Company’s derivative contracts that have been recorded in the Condensed Consolidated Statements of Operations (in thousands):


	Three Months Ended						Six Months Ended
	June 30,						June 30,
Amount recorded in:	2010			2009			2010			2009
Interest expense, net (1)	$	1,875		$	1,863		$	4,318		$	3,856
Other income, net (2)		(2,184	)		(338	)		(2,910	)		(1,943	)

Total (income) expense, net	$	(309	)	$	1,525		$	1,408		$	1,913


(1)		Includes interest expense recorded on interest rate swap contracts.

(2)		Includes realized and unrealized gains and losses on foreign currency forward contracts.

Fair Value Disclosures

6 Months Ended

Jun. 30, 2010

Fair Value Disclosures [Abstract]

Fair Value Disclosures

Note 12 — Fair Value Disclosures

The Company’s financial instruments include cash and cash equivalents, fees receivable from customers, accounts payable, and accruals which are normally short-term in nature. The Company believes the carrying amounts of these financial instruments reasonably approximates their fair value.

At June 30, 2010, the Company had $357.0 million of outstanding floating rate debt, which is carried at amortized cost. The Company believes the carrying amount of the debt reasonably approximates its fair value as the rate of interest on the term loans and revolver are floating rate which reflect current market rates of interest for similar instruments with comparable maturities.

FASB ASC Topic 820 provides a framework for measuring fair value and a valuation hierarchy based upon the transparency of inputs used in the valuation of an asset or liability. Classification within the hierarchy is based upon the lowest level of input that is significant to the resulting fair value measurement. The valuation hierarchy contains three levels:

•

Level 1 — Valuation inputs are unadjusted quoted market prices for identical assets or liabilities in active markets.

•

Level 2 — Valuation inputs are quoted prices for identical assets or liabilities in markets that are not active, quoted market prices for similar assets and liabilities in active markets and other observable inputs directly or indirectly related to the asset or liability being measured.

•

Level 3 — Valuation inputs are unobservable and significant to the fair value measurement.

The following table presents Company assets and liabilities measured at fair value on a recurring basis (in thousands):


	Fair Value		Fair Value
	June 30, 2010		December 31, 2009
Description:
Assets:
Deferred compensation assets (1)	$	20,075	$	20,214
Foreign currency forward contracts, net (3)		—		740

	$	20,075	$	20,954

Liabilities:
Interest rate swap contracts (2)	$	6,653	$	9,363
Foreign currency forward contracts, net (3)		111		—

	$	6,764	$	9,363


(1)		The Company has two supplemental deferred compensation arrangements for the benefit of certain highly compensated officers, managers and other key employees. The assets consist of investments in money market and mutual funds, and company-owned life insurance. The money market and mutual funds consist of cash equivalents or securities traded in active markets, which the Company considers the fair value of these assets to be based on a Level 1 input. The value of the Company-owned life insurance is based on indirectly observable prices which the Company considers to be Level 2 inputs.

(2)		The Company has two interest rate swap contracts (see Note 11-Derivatives and Hedging). To determine the fair value of the swaps, the Company relies on mark-to-market valuations prepared by third-party brokers based on observable interest rate yield curves. Accordingly, the fair value of the swaps is determined under a Level 2 input.

(3)		The Company periodically enters into foreign currency forward exchange contracts to hedge the effects of adverse fluctuations in foreign currency exchange rates (see Note 11-Derivatives and Hedging). Valuation of the foreign currency forward contracts is based on foreign currency exchange rates in active markets; thus the Company measures the fair value of these contracts under a Level 2 input.

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2010
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 14 — Commitments and Contingencies Stamford Headquarters Lease Renewal Our corporate headquarters is located in approximately 213,000 square feet of leased office space in three buildings located in Stamford, Connecticut. Our Stamford facility accommodates research and analysis, marketing, sales, client support, production, corporate services, executive offices, and administration. The lease for the Stamford facility was scheduled to expire in October 2010. On April 16, 2010, the Company entered into an amended and restated lease agreement (the “2010 Lease”) to renew the lease on the Stamford headquarters facility. Under the terms of the 2010 Lease, the landlord will provide up to $25.0 million to be used to renovate the three buildings and the parking areas comprising the facility. The 2010 Lease provides for a term of fifteen years, which commences after the earlier of the completion of all of the renovations or June 1, 2012. The 2010 Lease also grants the Company three options to renew at fair market value for five years each, and an option to purchase at fair market value. In accordance with FASB ASC Topic 840, the Company will account for the 2010 Lease as an operating lease. The total minimum payments the Company will be obligated to pay under the 2010 Lease, including contractual escalation clauses and reduced rents during the renovation period, will be expensed on a straight-line basis over the lease term. The total minimum lease payments under this non-cancelable lease agreement are approximately $61.0 million. The tenant improvement allowance will be recorded as deferred rent (liability) and amortized as a reduction to rent expense on a straight-line basis over the term of the lease. Leasehold improvements for which Gartner is determined to be the owner for accounting purposes will be capitalized as fixed assets and amortized to depreciation expense. Contingencies We are involved in legal proceedings and litigation arising in the ordinary course of business. We believe that the potential liability, if any, in excess of amounts already accrued from all proceedings, claims and litigation will not have a material effect on our financial position or results of operations when resolved in a future period. The Company has various agreements that may obligate us to indemnify the other party with respect to certain matters. Generally, these indemnification clauses are included in contracts arising in the normal course of business under which we customarily agree to hold the other party harmless against losses arising from a breach of representations related to such matters as title to assets sold and licensed or certain intellectual property rights. It is not possible to predict the maximum potential amount of future payments under these indemnification agreements due to the conditional nature of the Company’s obligations and the unique facts of each particular agreement. Historically, payments made by us under these agreements have not been material. As of June 30, 2010, the Company did not have any indemnification agreements that would require material payments.

Acquisitions	6 Months Ended
Acquisitions	Jun. 30, 2010
Acquisitions [Abstract]
Acquisitions	Note 2 — Acquisitions In December 2009 the Company acquired AMR Research, Inc. (“AMR Research”) and Burton Group, Inc. (“Burton Group’). The Company’s consolidated results include the operating results of these acquisitions beginning on their respective acquisition dates. The Company paid a total of $117.7 million in cash for all of the outstanding shares of AMR Research and Burton Group. The Company considers the allocation of the purchase price to be preliminary as it relates to certain tax related items. The Company recorded $2.3 million and $5.8 million of acquisition and integration charges related to these acquisitions in the three and six months ended June 30, 2010, respectively. In connection with the acquisitions, the Company received contractual indemnifications from the selling shareholders for certain pre-acquisition liabilities of the acquired companies. The Company estimated these liabilities at approximately $6.1 million. In accordance with FASB ASC Topic 805, the Company recorded a $6.1 million receivable in Prepaid expenses and other current assets and a $6.1 million liability in Accrued liabilities, which were included in the purchase price allocation. The Company believes the indemnification assets are fully collectible, since a portion of the sale proceeds were escrowed pending resolution of the liabilities. During the six months ended June 30, 2010, the Company paid $3.5 million related to the settlement of a portion of these pre-acquisition liabilities, resulting in a remaining liability balance of $2.6 million. The Company believes the $2.6 million is a reasonable estimate of the amount necessary to satisfy the remaining exposures. Of the $3.5 million paid to date, the Company has received reimbursement of $1.6 million from the escrow account and expects to receive the remaining $1.9 million in the third quarter of 2010. These items had no impact on the Company’s results of operations or recorded goodwill.

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2010
Income Taxes [Abstract]
Income Taxes	Note 10 — Income Taxes The provision for income taxes was $10.3 million for the three months ended June 30, 2010 as compared to $8.4 million in the prior year quarter. The effective tax rate was 33.9% for the three months ended June 30, 2010 and 32.9% for the same period in 2009. The increase in the effective tax rate was primarily due to a change in the estimated annual mix of pre-tax income by jurisdiction. The provision for income taxes was $18.5 million for the six months ended June 30, 2010 as compared to $17.5 million in the same period in 2009. The effective tax rate was 31.8% for the six months ended June 30, 2010 and 32.0% for the same period in 2009. As of June 30, 2010 and December 31, 2009, the Company had gross unrecognized tax benefits of $14.0 million and $13.8 million, respectively. It is reasonably possible that the gross unrecognized tax benefits will be decreased by $0.8 million within the next 12 months due primarily to settlements of outstanding audits and the expiration of the relevant statutes of limitation. As of June 30, 2010 and December 31, 2009, the Company had Other liabilities of $13.2 million and $13.5 million, respectively, related to long term uncertain tax positions. The Internal Revenue Service (“IRS”) commenced an audit of the 2007 tax year early in 2009. The audit is ongoing and the IRS has not formally proposed any adjustments at this time. The Company believes that it has recorded reserves sufficient to cover exposures related to such review. However, the resolution of such matters involves uncertainties and there are no assurances that the ultimate resolution will not exceed the amounts we have recorded. Additionally, the results of the audit could have a material effect on our financial position, results of operations, or cash flows in the period or periods for which that determination is made.

Employee Benefits	6 Months Ended
Employee Benefits	Jun. 30, 2010
Employee Benefits [Abstract]
Employee Benefits	Note 13 — Employee Benefits Defined Benefit Pension Plans The Company has defined-benefit pension plans in several of its international locations. Benefits paid under these plans are based on years of service and level of employee compensation. The Company accounts for material defined benefit plans in accordance with FASB ASC Topics 715 and 960. None of these plans have plan assets as defined under FASB ASC Topic 960. Net periodic pension expense was $0.4 million for both the three months ended June 30, 2010 and 2009, and $0.8 million for both the six months ended June 30, 2010 and 2009.