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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2010	Jan. 31, 2011	Jun. 30, 2010
Document and Entity Information [Abstract]
Entity Registrant Name	GARTNER INC
Entity Central Index Key	0000749251
Document Type	10-K
Document Period End Date	Dec. 31, 2010
Document Fiscal Year Focus	2010
Document Fiscal Period Focus	FY
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			$ 1,679,003,400
Entity Common Stock, Shares Outstanding		95,993,389

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2010	Dec. 31, 2009
Current assets:
Cash and cash equivalents	$ 120,181	$ 116,574
Fees receivable, net of allowances of $7,200 and $8,100 respectively	364,818	317,598
Deferred commissions	71,955	70,253
Prepaid expenses and other current assets	64,148	53,400
Total current assets	621,102	557,825
Property, equipment and leasehold improvements, net	47,614	52,466
Goodwill	510,265	513,612
Intangible assets, net	13,584	24,113
Other assets	93,093	67,263
Total Assets	1,285,658	1,215,279
Current liabilities:
Accounts payable and accrued liabilities	247,733	255,966
Deferred revenues	523,263	437,207
Current portion of long-term debt	40,156	205,000
Total current liabilities	811,152	898,173
Long-term debt	180,000	124,000
Other liabilities	107,450	80,571
Total liabilities	1,098,602	1,102,744
Preferred stock:
$.01 par value, authorized 5,000,000 shares; none issued or outstanding	0	0
Common stock:
$.0005 par value, authorized 250,000,000 shares for both periods; 156,234,415 shares issued for both periods	78	78
Additional paid-in capital	611,782	590,864
Accumulated other comprehensive income, net	14,638	11,322
Accumulated earnings	605,677	509,392
Treasury stock, at cost, 60,245,718 and 60,356,672 common shares, respectively	(1,045,119)	(999,121)
Total stockholders' equity	187,056	112,535
Total Liabilities and Stockholders' Equity	$ 1,285,658	$ 1,215,279

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2010	Dec. 31, 2009
Current assets:
Allowance receivable	$ 7,200,000	$ 8,100,000
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	156,234,415	156,234,415
Treasury stock, shares	60,245,718	60,356,672

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Revenues:
Research	$ 865,000	$ 752,505	$ 781,581
Consulting	302,117	286,847	347,404
Events	121,337	100,448	150,080
Total revenues	1,288,454	1,139,800	1,279,065
Costs and expenses:
Cost of services and product development	552,238	498,363	572,208
Selling, general and administrative	543,174	477,003	514,994
Depreciation	25,349	25,387	25,880
Amortization of intangibles	10,525	1,636	1,615
Acquisition and integration charges	7,903	2,934
Total costs and expenses	1,139,189	1,005,323	1,114,697
Operating income	149,265	134,477	164,368
Interest income	1,156	830	3,121
Interest expense	(16,772)	(16,862)	(22,390)
Other income (expense), net	436	(2,919)	(358)
Income before income taxes	134,085	115,526	144,741
Provision for income taxes	37,800	32,562	47,593
Income from continuing operations	96,285	82,964	97,148
Income from discontinued operations, net of taxes			6,723
Net income	$ 96,285	$ 82,964	$ 103,871
Basic:
Income from continuing operations	$ 1.01	$ 0.88	$ 1.02
Income from discontinued operations			0.07
Total basic income	1.01	0.88	1.09
Diluted:
Income from continuing operations	0.96	0.85	0.98
Income from discontinued operations			0.07
Total diluted income	$ 0.96	$ 0.85	$ 1.05
Weighted average shares outstanding:
Basic	95,747	94,658	95,246
Diluted	99,834	97,549	99,028

Consolidated Statements of Stockholders' Equity (Deficit) and Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Statement [Line Items]
Beginning Balance	$ 112,535	$ (21,316)	$ 17,498
Comprehensive income:
Net income	96,285	82,964	103,871
Other comprehensive income:
Foreign currency translation adjustments	582	9,088	(20,497)
Interest rate swaps, net of tax	3,746	3,535	(6,060)
Pension unrecognized gain, net of tax	(1,012)	440	1,175
Other comprehensive income	3,316	13,063	(25,382)
Comprehensive income	99,601	96,027	78,489
Issuances under stock plans	23,568	14,849	45,746
Excess tax benefits from stock compensation	18,520	653	14,831
Purchase of shares for treasury	(99,820)	(3,744)	(198,576)
Stock compensation expense	32,652	26,066	20,696
Ending Balance	187,056	112,535	(21,316)
Common Stock
Statement [Line Items]
Beginning Balance	78	78	78
Other comprehensive income:
Ending Balance	78	78	78
Additional Paid-In Capital
Statement [Line Items]
Beginning Balance	590,864	570,667	545,268
Other comprehensive income:
Issuances under stock plans	(30,254)	(6,522)	(10,128)
Excess tax benefits from stock compensation	18,520	653	14,831
Stock compensation expense	32,652	26,066	20,696
Ending Balance	611,782	590,864	570,667
Accumulated Other Comprehensive Income (Loss), Net
Statement [Line Items]
Beginning Balance	11,322	(1,741)	23,641
Other comprehensive income:
Foreign currency translation adjustments	582	9,088	(20,497)
Interest rate swaps, net of tax	3,746	3,535	(6,060)
Pension unrecognized gain, net of tax	(1,012)	440	1,175
Other comprehensive income	3,316	13,063	(25,382)
Ending Balance	14,638	11,322	(1,741)
Accumulated Earnings
Statement [Line Items]
Beginning Balance	509,392	426,428	322,557
Comprehensive income:
Net income	96,285	82,964	103,871
Other comprehensive income:
Ending Balance	605,677	509,392	426,428
Treasury Stock
Statement [Line Items]
Beginning Balance	(999,121)	(1,016,748)	(874,046)
Other comprehensive income:
Issuances under stock plans	53,822	21,371	55,874
Purchase of shares for treasury	(99,820)	(3,744)	(198,576)
Ending Balance	$ (1,045,119)	$ (999,121)	$ (1,016,748)

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Operating activities:
Net income	$ 96,285	$ 82,964	$ 103,871
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of intangibles	35,874	27,023	27,495
Stock-based compensation expense	32,634	26,066	20,696
Excess tax benefits from stock-based compensation expense	(18,364)	(2,392)	(14,831)
Deferred taxes	(2,609)	5,003	2,617
Amortization and write-off of debt issue costs	1,567	1,480	1,222
Gain on sale of business			(7,061)
Changes in assets and liabilities:
Fees receivable, net	(48,177)	25,349	20,987
Deferred commissions	(2,184)	(16,750)	(1,403)
Prepaid expenses and other current assets	(376)	13,059	(21)
Other assets	(34,130)	532	2,907
Deferred revenues	85,336	5,101	(308)
Accounts payable, accrued, and other liabilities	59,643	(5,498)	28,179
Cash provided by operating activities	205,499	161,937	184,350
Investing activities:
Additions to property, equipment and leasehold improvements	(21,694)	(15,142)	(24,302)
Acquisitions (net of cash received)	(12,151)	(104,523)
Net proceeds from sale of business			7,847
Cash used in investing activities	(33,845)	(119,665)	(16,455)
Financing activities:
Proceeds from stock issued for stock plans	23,527	14,822	44,702
Proceeds from debt issuance	200,000	78,000	180,000
Payments for debt issuance costs	(4,783)		(801)
Payments on debt	(308,844)	(165,250)	(157,750)
Purchases of treasury stock	(99,820)	(3,744)	(200,817)
Excess tax benefits from stock-based compensation expense	18,364	2,392	14,831
Cash used by financing activities	(171,556)	(73,780)	(119,835)
Net increase (decrease) in cash and cash equivalents	98	(31,508)	48,060
Effects of exchange rates on cash and cash equivalents	3,509	7,153	(17,076)
Cash and cash equivalents, beginning of period	116,574	140,929	109,945
Cash and cash equivalents, end of period	120,181	116,574	140,929
Cash paid during the period for:
Interest	11,484	13,942	22,380
Income taxes, net of refunds received	$ 25,486	$ 34,438	$ 19,961

Business and Significant Accounting Policies

12 Months Ended

Dec. 31, 2010

Business and Significant Accounting Policies [Abstract]

BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES

1 — BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES

Business. Gartner, Inc. is a global information technology research and advisory company founded in 1979 with its headquarters in Stamford, Connecticut. Gartner, Inc. delivers its principal products and services through three business segments: Research, Consulting, and Events.

Basis of presentation. The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”), as defined in the Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 270 for financial information and with the applicable instructions of U.S. Securities & Exchange Commission (“SEC”) Regulation S-X. The fiscal year of Gartner, Inc. (the “Company”) represents the period from January 1 through December 31. When used in these notes, the terms “Gartner,” “Company,” “we,” “us,” or “our” mean Gartner, Inc. and its consolidated subsidiaries. All references to 2010, 2009, and 2008 relate to the fiscal year unless otherwise indicated.

In December 2009 we acquired AMR Research, Inc. (“AMR Research”) and Burton Group, Inc. (“Burton Group”). The results of these businesses are included in our operating results beginning on their respective dates of acquisition (see Note 2 — Acquisitions).

Principles of consolidation. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated.

Use of estimates. The preparation of the accompanying consolidated financial statements 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, and other long-lived assets, as well as 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 accompanying consolidated financial statements to be reasonable.

Management continuously evaluates and revises these estimates 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. As a result, differences between our estimates and actual results could be material and would be reflected in the Company’s consolidated financial statements in future periods.

Subsequent events. The Company has evaluated the potential impact of subsequent events on the consolidated financial statements herein through the date of filing of this Annual Report on Form 10-K. See Note 17 — subsequent events regarding a secondary offering of the Company’s shares.

Revenues. Revenue is recognized in accordance with U.S. GAAP and SEC Staff Accounting Bulletin No. 101, Revenue Recognition in Financial Statements (“SAB 101”), and SEC Staff Accounting Bulletin No. 104, Revenue Recognition (“SAB 104”). Revenues are only recognized once all required recognition criteria have been met. The Consolidated Statement of Operations present revenues net of any sales or value-added taxes that we collect from customers and remit to government authorities.

The Company’s revenues by significant source are as follows:

Research revenues are generally derived from annual subscription contracts for research products. These revenues are deferred and recognized ratably over the applicable contract term. The Company typically enters into annually renewable subscription contracts for research products. Reprint fees are recognized when the reprint is shipped.

The majority of research contracts are billable upon signing, absent special terms granted on a limited basis from time to time. Research contracts are non-cancelable and non-refundable, except for government contracts that may have cancellation or fiscal funding clauses, which have not produced material cancellations to date. It is our policy to record the entire amount of the contract that is billable as a fee receivable at the time the contract is signed with a corresponding amount as deferred revenue, since the contract represents a legally enforceable claim.

For those government contracts that permit cancellation, historically we only recorded fees receivables to the extent amounts were earned and deferred revenue to the extent cash was received. As of September 30, 2010, based on an analysis of historic contract cancellations, we determined that the likelihood of such cancellations was remote. Accordingly, as of that date we record the entire billable contract amount as fees receivable at the time the contract is signed with a corresponding amount to deferred revenue, consistent with other contracts. This change in estimate had an immaterial impact.

Consulting revenues, primarily derived from consulting, measurement and strategic advisory services (paid one-day analyst engagements), are principally generated from fixed fee or time and materials engagements. Revenues for such projects are recognized as work is delivered and/or services are provided. Unbilled fees receivable associated with consulting engagements were $29.4 million at December 31, 2010 and $30.0 million at December 31, 2009. Revenues related to contract optimization contracts are contingent in nature and are only recognized upon satisfaction of all conditions related to their payment.

Events revenues are deferred and recognized upon the completion of the related symposium, conference or exhibition. In addition, the Company defers certain costs directly related to events and expenses these costs in the period during which the related symposium, conference or exhibition occurs. The Company policy is to defer only those costs, primarily prepaid site and production services costs, which are incremental and are directly attributable to a specific event. Other costs of organizing and producing our events, primarily Company personnel and non-event specific expenses, are expensed in the period incurred. At the end of each fiscal quarter, the Company assesses on an event-by-event basis whether expected direct costs of producing a scheduled event will exceed expected revenues. If such costs are expected to exceed revenues, the Company records the expected loss in the period determined.

Uncollectible fees receivable. The Company maintains an allowance for losses which is composed of a bad debt allowance and a sales reserve. Provisions are charged against earnings, either as a reduction in revenues or as an increase to expense. The amount of the allowance for losses is based on historical loss experience, aging of outstanding receivables, an assessment of current economic conditions and the financial health of specific clients.

Cost of services and product development (“COS”). COS expense includes the direct costs incurred in the creation and delivery of our products and services.

Selling, general and administrative (“SG&A”). SG&A expense includes direct and indirect selling costs and general and administrative costs.

Commission expense. The Company records commission obligations upon the signing of contracts and amortizes the corresponding deferred commission expense over the estimated period in which the related revenues are earned. Commission expense is included in SG&A in the Consolidated Statements of Operations.

Stock-based compensation expense. 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 cost is based on the fair value of the award on the date of grant, which is expensed over the related service period, net of estimated forfeitures. The service period is the period over which the employee performs the related services, which is normally the same as the vesting period.

During 2010, 2009, and 2008, the Company recognized $32.6 million, $26.1 million, and $20.7 million, respectively, of stock-based compensation expense (see Note 9 — Stock-Based Compensation), which is recorded in both COS and SG&A in the Consolidated Statements of Operations.

Income tax expense. The provision for income taxes is the sum of the amount of income tax paid or payable for the year as determined by applying the provisions of enacted tax laws to taxable income for that year and the net changes during the year in deferred tax assets and liabilities. Deferred tax assets and liabilities are recognized based on differences between the book and tax basis of assets and liabilities using presently enacted tax rates. We credit additional paid-in capital for realized tax benefits arising from stock transactions with employees. The tax benefit on a nonqualified stock option is equal to the tax effect of the difference between the market price of Common Stock on the date of exercise and the exercise price.

Cash and cash equivalents. All highly liquid investments with original maturities of three months or less are classified as cash equivalents. The carrying value of these investments approximates fair value based upon their short-term maturity. Investments with maturities of more than three months are classified as marketable securities. Interest earned on investments is classified in Interest income in the Consolidated Statements of Operations.

Property, equipment and leasehold improvements. The Company leases all of its facilities and certain equipment. These leases are all classified as operating leases in accordance with FASB ASC Topic 840. The cost of these operating leases, including any contractual rent increases, rent concessions, and landlord incentives, are recognized ratably over the life of the related lease agreement. Lease expense was $23.5 million in 2010 and $22.5 million in both 2009 and 2008.

Equipment, leasehold improvements, and other fixed assets owned by the Company are recorded at cost less accumulated depreciation and are depreciated using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful lives of the assets or the remaining term of the related leases. The Company had total depreciation expense of $25.3 million, $25.4 million, and $25.9 million in 2010, 2009, and 2008, respectively.

Property, equipment and leasehold improvements, less accumulated depreciation and amortization consist of the following (in thousands):


	Useful Life		December 31,
	(Years)		2010			2009
Computer equipment and software		2 - 7	$	123,988		$	118,487
Furniture and equipment		3 - 8		32,093			32,183
Leasehold improvements		2 - 10		46,516			46,945

				202,597			197,615
Less — accumulated depreciation and amortization				(154,983	)		(145,149	)

			$	47,614		$	52,466

The Company capitalizes certain costs incurred to develop internal use software in accordance with FASB ASC Topic 350. At December 31, 2010 and 2009, capitalized development costs for internal use software were $14.3 million and $16.1 million, respectively, which are net of accumulated amortization of $23.7 million and $20.4 million, respectively. Amortization of capitalized internal software development costs, which is classified in Depreciation in the Consolidated Statements of Operations, totaled $7.9 million, $8.3 million, and $7.4 million during 2010, 2009, and 2008, respectively.

The Company’s corporate headquarters is located in approximately 213,000 square feet of leased office space in three buildings located in Stamford, Connecticut. The Stamford facility accommodates research and analysis, marketing, sales, client support, production, corporate services, executive offices, and administration. In April 2010, the Company entered into a new 15 year lease agreement for this facility. The new lease grants the Company three options to renew at fair market value for five years each, and an option to purchase the facility at fair market value.

In accordance with FASB ASC Topic 840, the Company accounts for the new Stamford lease as an operating lease arrangement. The total minimum payments the Company will be obligated to pay under this lease, including contractual escalation clauses and reduced rents during the renovation period, will be expensed on a straight-line basis over the lease term. As of December 31, 2010, the total minimum lease payments under this non-cancelable lease agreement were $84.5 million.

Under the terms of the new Stamford 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 renovation work will occur in 2011 and 2012. The contractual amount due from the landlord was recorded as a tenant improvement allowance in Other assets and as deferred rent in Other liabilities on the Consolidated Balance Sheets. As the renovation work progresses and payments are received from the landlord, the tenant improvement receivable will be relieved and leasehold improvement assets will be recorded in Property, equipment, and leasehold improvements. The leasehold improvement assets will be amortized to Depreciation expense over their useful lives beginning when the assets are placed in service. The amount recorded as deferred rent will be amortized as a reduction to rent expense (SG&A) on a straight-line basis over the term of the lease. For the year ended December 31, 2010, approximately $1.0 million of the deferred rent balance was amortized to rent expense.

Intangible assets. Intangible assets are amortized using the straight-line method over their expected useful lives. Intangible assets subject to amortization include the following (in thousands):


				Trade			Customer			Noncompete
December 31, 2010	Content			Name			Relationships			Agreements			Total
Gross cost	$	10,634		$	5,758		$	7,210		$	207		$	23,809
Accumulated amortization		(7,089	)		(1,152	)		(1,803	)		(181	)		(10,225	)

Net	$	3,545		$	4,606		$	5,407		$	26		$	13,584


			Trade		Customer			Noncompete
December 31, 2009	Content		Name		Relationships			Agreements			Total
Gross cost (1)	$	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


(1)		The Company recorded $23.6 million of purchased intangibles from the acquisitions of AMR Research and Burton Group in December 2009 (see Note 2 — Acquisitions).

Intangible assets will be amortized against earnings over the following period:


	Useful Life
	(Years)
Content		1.5
Trade Name		5
Customer Relationships		4
Noncompete Agreements		2-5

Aggregate amortization expense on intangible assets was $10.5 million, $1.6 million, and $1.6 million for 2010, 2009, and 2008, respectively.

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


2011	$	6,530
2012		2,955
2013		2,955
2014		1,144

	$	13,584

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 two years ended December 31, 2010 (in thousands):


	Research			Consulting			Events			Total
Balance, December 31, 2008 (1)	$	280,161		$	84,048		$	34,528		$	398,737
Foreign currency translation adjustments		4,386			1,434			73			5,893
Additions due to AMR Research and Burton Group acquisitions		86,083			15,262			7,637			108,982

Balance, December 31, 2009	$	370,630		$	100,744		$	42,238		$	513,612
Foreign currency translation adjustments and other (2)		(2,109	)		(927	)		(311	)		(3,347	)

Balance, December 31, 2010	$	368,521		$	99,817		$	41,927		$	510,265


(1)		The Company has not recorded charges for goodwill impairment since its adoption of the current goodwill impairment rules on January 1, 2002. Accordingly, the Company considers the goodwill amount as of December 31, 2008 to be the gross amount of goodwill.

(2)		Includes the impact of foreign currency translation and certain immaterial goodwill adjustments.

Impairment of long-lived assets and intangible assets. The Company reviews long-lived assets and intangible assets other than goodwill for impairment whenever events or changes in circumstances indicate that the carrying amount of the respective asset may not be recoverable. Such evaluation may be based on a number of factors including current and projected operating results and cash flows, changes in management’s strategic direction as well as external economic and market factors.

The Company’s policy regarding long-lived assets and intangible assets other than goodwill is to evaluate the recoverability of these assets by determining whether the balance can be recovered through undiscounted future operating cash flows. Should events or circumstances indicate that the carrying value might not be recoverable based on undiscounted future operating cash flows, an impairment loss would be recognized. The amount of impairment, if any, is measured based on the difference between projected discounted future operating cash flows using a discount rate reflecting the Company’s average cost of funds and the carrying value of the asset.

Pension obligations. The Company has defined-benefit pension plans in three of its international locations (see Note 14 — Employee Benefits). Benefits earned under these plans are generally based on years of service and level of employee compensation. The Company accounts for defined benefit plans in accordance with the requirements of FASB ASC Topic 715. The Company determines the periodic pension expense and related liabilities for these plans through actuarial assumptions and valuations. The Company recognized $2.4 million, $2.2 million, and $2.2 million of expense for these plans in 2010, 2009, and 2008, respectively. The Company classifies pension expense in SG&A in the Consolidated Statements of Operations.

Foreign currency exposure. All assets and liabilities of foreign subsidiaries are translated into U.S. dollars at exchange rates in effect at the balance sheet date. The resulting translation adjustments are recorded as foreign currency translation adjustments, a component of Accumulated Other Comprehensive Income (Loss), net within the Stockholders’ equity section of the Consolidated Balance Sheets. Income and expense items are translated at average exchange rates for the year.

Currency transaction gains or losses arising from transactions denominated in currencies other than the functional currency of a subsidiary are included in results of operations in Other income (expense), net within the Consolidated Statements of Operations. Net currency transaction (losses) gains were $(4.8) million, $(3.6) million, and $(0.9) million in 2010, 2009, and 2008, respectively.

We enter into foreign currency forward exchange contracts to offset the effects of adverse fluctuations in foreign currency exchange rates. These contracts generally have a short duration and are recorded at fair value with unrealized and realized gains and losses recorded in Other income (expense). The net gain (loss) from these contracts was $2.8 million, $0.7 million, and $(0.6) million for 2010, 2009, and 2008, respectively.

Fair value disclosures. The Company’s fair value disclosures are included in Note 13 — Fair Value Disclosures.

Concentrations of credit risk. Assets that may subject the Company to concentration of credit risk consist primarily of short-term, highly liquid investments classified as cash equivalents, accounts receivable, interest rate swaps, and a pension reinsurance asset. The majority of the Company’s cash equivalent investments and its interest rate swap contract are with investment grade commercial banks that are participants in the Company’s 2010 Credit Agreement. Accounts receivable balances deemed to be collectible from customers have limited concentration of credit risk due to our diverse customer base and geographic dispersion. The Company’s pension reinsurance asset (see Note 14 — Employee Benefits) is maintained with a large international insurance company that was rated investment grade as of December 31, 2010.

Stock repurchase programs. The Company records the cost to repurchase its own shares to treasury stock. During 2010, 2009 and 2008, the Company recorded $99.8 million, $3.7 million, and $198.6 million, respectively, of stock repurchases (see Note 8—Equity). Shares repurchased by the Company are added to treasury shares and are not retired.

Recent Accounting Developments

In January 2010, the FASB issued ASU 2010-06, “Fair Value Measurements and Disclosures.” ASU 2010-06 requires fair value hierarchy disclosures to be further disaggregated by class of assets and liabilities. A class is often a subset of assets or liabilities within a line item in the balance sheet. In addition, significant transfers between Levels 1 and 2 of the fair value hierarchy are required to be disclosed. These additional disclosure requirements became effective January 1, 2010. In general, Gartner does not anticipate transfers between the different levels of the fair value hierarchy, and for the twelve months ended December 31, 2010, there were none. Our required fair value disclosures are presented in Note 13 — Fair Value Disclosures. Beginning January 1, 2011, the FASB will also require additional disclosures regarding changes in Level 3 instruments.

In September 2009, the FASB issued ASU 2009-13, “Revenue Arrangements with Multiple Deliverables.” ASU 2009-13 requires companies to allocate revenue in arrangements involving multiple deliverables based on the estimated selling price of each deliverable, even though such deliverables are not sold separately either by the company itself or other vendors. ASU 2009-13 eliminates the requirement that all undelivered elements must have objective and reliable evidence of fair value before a company can recognize the portion of the overall arrangement fee that is attributable to items that already have been delivered. As a result, the new guidance is expected to allow some companies to recognize revenue on transactions that involve multiple deliverables earlier than under current requirements. ASU 2009-13 will be effective for the Company beginning in the first quarter of fiscal year 2012, but early adoption is permitted.

Acquisitions	12 Months Ended
Acquisitions	Dec. 31, 2010
Acquisitions [Abstract]
ACQUISITIONS	2 — ACQUISITIONS In December 2009 the Company acquired all of the outstanding shares of AMR Research and Burton Group for a total of $117.7 million in cash. The Company’s consolidated results include the operating results of these businesses beginning on their respective acquisition dates. In September 2010 the Company finalized the allocation of the purchase price related to these acquisitions, resulting in immaterial adjustments to recorded goodwill. The Company recorded $7.9 million of acquisition and integration expenses related to these acquisitions during 2010 and $2.9 million in 2009. Included in these charges are legal fees and consultant fees in connection with the acquisition and integration, as well as severance costs related to redundant headcount. The Company received contractual indemnifications from the selling shareholders of AMR Research and Burton Group for certain pre-acquisition liabilities, which the Company estimated at $6.1 million. In accordance with FASB ASC Topic 805, the Company recorded a $6.1 million indemnification 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. Separately, a portion of the sale proceeds were placed in an escrow account pending resolution of these pre-acquisition liabilities. During 2010, the Company paid $5.1 million to settle these pre-acquisition liabilities and received reimbursement from the escrow account for the same amount. As a result, the settlement of these liabilities had no impact on the Company’s results of operations, cash flows, or recorded goodwill. The Company believes the remaining $1.0 million recorded in Accrued liabilities is a reasonable estimate of the amount necessary to satisfy the remaining liabilities, which is fully reimbursable from the escrow account.

Discontinued Operations	12 Months Ended
Discontinued Operations	Dec. 31, 2010
Discontinued Operations [Abstract]
DISCONTINUED OPERATIONS	3 — DISCONTINUED OPERATIONS In 2008 the Company sold its Vision Events business, which had been part of the Company’s Events segment. The Company realized net cash proceeds from the sale of $7.8 million and recorded a net gain on the sale of approximately $7.1 million after deducting direct costs to sell, a charge of $1.8 million of allocated Events segment goodwill, and related tax charges. The results of operations of this business and the gain on sale are recorded in Income from discontinued operations, net of taxes in the Consolidated Statements of Operations.

Other Assets

12 Months Ended

Dec. 31, 2010

Other Assets [Abstract]

OTHER ASSETS

4 — OTHER ASSETS

Other assets consist of the following (in thousands):


	December 31,
	2010		2009
Security deposits	$	3,959	$	3,545
Debt issuance costs		4,987		1,384
Benefit plan related assets		36,089		30,903
Non-current deferred tax assets		21,166		29,527
Tenant improvement allowance (1)		24,570		—
Other		2,322		1,904

Total other assets	$	93,093	$	67,263


(1)		Represents contractual amounts receivable for the Stamford headquarters renovation.

Accounts Payable, Accrued, and Other Liabilities

12 Months Ended

Dec. 31, 2010

Accounts Payable, Accrued, and Other Liabilities [Abstract]

ACCOUNTS PAYABLE, ACCRUED, AND OTHER LIABILITIES

5 — ACCOUNTS PAYABLE, ACCRUED, AND OTHER LIABILITIES

Accounts payable and accrued liabilities consist of the following (in thousands):


	December 31,
	2010		2009
Accounts payable	$	17,791	$	14,312
Payroll, employee benefits, severance		62,882		63,600
Bonus payable		64,620		53,264
Commissions payable		41,503		39,705
Taxes payable		15,030		17,693
Acquisition payables (1)		—		13,059
Rent and other facilities costs		7,108		9,666
Professional and consulting fees		3,706		4,112
Events fulfillment liabilities		4,367		3,905
Other accrued liabilities		30,726		36,650

Total accounts payable and accrued liabilities	$	247,733	$	255,966


(1)		Consists of amounts payable related to the acquisition of Burton Group in December 2009. These liabilities were paid in January 2010.

Other liabilities consist of the following (in thousands):


	December 31,
	2010		2009
Non-current deferred revenue	$	4,659	$	3,912
Long-term taxes payable		18,193		15,064
Benefit plan-related liabilities		44,939		37,977
Deferred rent — Stamford lease (1)		23,813		—
Other		15,846		23,618

Total Other liabilities	$	107,450	$	80,571


(1)		Represents deferred rent on the Company’s Stamford lease.

Debt

12 Months Ended

Dec. 31, 2010

Debt [Abstract]

DEBT

6 — DEBT

2010 Credit Agreement

On December 22, 2010, the Company entered into a new credit facility (the “2010 Credit Agreement”) with a syndication of banks led by JPMorgan Chase to take advantage of favorable financing conditions and to obtain greater financial flexibility and liquidity through a larger revolving credit facility. The 2010 Credit Agreement provides for a five-year, $200.0 million term loan and a $400.0 million revolving credit facility. In addition, the 2010 Credit Agreement contains an expansion feature by which the term loan and revolving credit facility may be increased, at the Company’s option and under certain conditions, by up to an additional $150.0 million in the aggregate. The Company paid $4.8 million in debt issuance costs in 2010 related to the refinancing, which was capitalized and will be amortized to interest expense over the term of the 2010 Credit Agreement.

On December 22, 2010 the Company drew down $200.0 million from the term loan facility and $100.0 million from the revolving credit facility which was used to repay amounts outstanding under the Company’s prior credit arrangement, which was terminated in connection with the refinancing. At the end of December 2010 the Company repaid $80.0 million of the amount drawn down on the revolving credit facility. Future amounts to be drawn down under the revolving credit facility will be used for general working capital purposes.

The term loan will be repaid in 19 consecutive quarterly installments commencing March 31, 2011, plus a final payment due on December 22, 2015, and may be prepaid at any time without penalty or premium at the Company’s option. The revolving credit facility may be used for loans, and up to $40.0 million may be used for letters of credit. The revolving loans may be borrowed, repaid and re-borrowed until December 22, 2015, at which time all amounts borrowed must be repaid.

Amounts borrowed under the 2010 Credit Agreement bear interest at a rate equal to, at the Company’s option, either (i) the greatest of:

the administrative agent’s prime rate; the average rate on overnight federal funds plus 1/2 of 1%; and the eurodollar rate (adjusted for statutory reserves) plus 1% , in each case plus a margin equal to between 0.50% and 1.25% depending on the Company’s leverage ratio as of the end of the four consecutive fiscal quarters most recently ended, or (ii) the eurodollar rate (adjusted for statutory reserves) plus a margin equal to between 1.50% and 2.25%, depending on the Company’s leverage ratio as of the end of the four consecutive fiscal quarters most recently ended.

The 2010 Credit Agreement contains certain customary restrictive loan covenants, including, among others, financial covenants requiring a maximum leverage ratio, a minimum interest expense coverage ratio, and covenants limiting the Company’s ability to incur indebtedness, grant liens, make acquisitions, be acquired, dispose of assets, pay dividends, repurchase stock, make capital expenditures, make investments and enter into certain transactions with affiliates. The Company was in full compliance with these covenants as of December 31, 2010.

The following table provides information regarding the Company’s borrowings:


	Amount		Contractual			Amount
	Outstanding		Annualized			Outstanding
	December 31,		Interest Rate			December 31,
	2010 (1), (2)		December 31,			2009 (4)
Description:	(In thousands)		2010 (3)			(In thousands)
Term loans	$	200,000		2.30	%	$	201,000
Revolver		20,156		2.26	%		128,000

Total	$	220,156				$	329,000


(1)		The $220.2 million outstanding includes $220.0 million borrowed under the 2010 Credit Agreement and $0.2 million borrowed under a separate arrangement related to the renovation of a leased facility.

(2)		The Company had approximately $376.0 million of available borrowing capacity on the revolver (not including the expansion feature) as of December 31, 2010.

(3)		The term loan rate consisted of a three-month 0.3% Eurodollar base rate plus a margin of 2.0%, while the revolver rate consisted of a one-month Eurodollar base rate of 0.26% plus a margin of 2.0%. The Company has an interest rate swap contract which converts the floating Eurodollar base rate to a fixed base rate on $200.0 million of three-month borrowings (see below).

(4)		These loans were outstanding under the credit arrangement that was terminated in December 2010. These amounts were repaid in 2010.

In December 2010, the Company recorded certain incremental pre-tax charges due to the termination of the prior credit arrangement. These charges would have been recognized as expenses in 2011, but accounting rules required their accelerated recognition in 2010. These accelerated pre-tax charges included $3.3 million for deferred losses on interest rate swap contracts that had been recorded in Other Comprehensive Income (OCI) and $0.4 million for the write-off of a portion of capitalized debt issuance costs resulting from the extinguishment of the previous long-term indebtedness. In accordance with FASB ASC Topic 815, the deferral of the amounts in OCI was no longer permitted since the forecasted interest payments related to the previous debt would not occur. Both the debt issuance and interest rate swap charges were recorded in Interest expense in the Consolidated Statements of Operations.

Interest Rate Swap Hedge

On December 22, 2010, the Company entered into a $200.0 million notional fixed-for-floating interest rate swap contract which it designated as a hedge of the forecasted interest payments on the Company’s variable rate borrowings. Under the swap terms, the Company pays a base fixed rate of 2.26% and in return receives a three-month Eurodollar base rate.

The Company accounts for the interest rate swap as a cash flow hedge in accordance with FASB ASC Topic 815. Since the swap is hedging forecasted interest payments, changes in the fair value of the swap are recorded in OCI as long as the swap continues to be a highly effective hedge of the designated interest rate risk. Any ineffective portion of change in the fair value of the hedge is recorded in earnings. At December 31, 2010, there was no ineffective portion of the hedge. The interest rate swap had a negative fair value to the Company of $2.1 million at December 31, 2010, which is recorded in OCI, net of tax effect.

Letters of Credit

The Company issues letters of credit and related guarantees in the ordinary course of business. At December 31, 2010 and 2009, the Company had outstanding letters of credit and guarantees of approximately $4.7 million and $4.2 million, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2010

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

7 — COMMITMENTS AND CONTINGENCIES

The Company leases various facilities, furniture, and computer equipment under operating lease arrangements expiring between 2011 and 2027. The future minimum annual cash payments under non-cancelable operating lease agreements at December 31, 2010, are as follows (in thousands):


Year ended December 31,
2011	$	30,775
2012		23,582
2013		19,718
2014		16,160
2015		11,715
Thereafter		66,640

Total minimum lease payments (1), (2)	$	168,590


(1)		Excludes $25.0 million of contractual payments receivable for leasehold improvements on the Company’s Stamford headquarters lease (see Property, equipment and leasehold improvements in Note 1 — Business and Significant Accounting Policies for additional discussion).

(2)		Excludes approximately $2.5 million of contractual sublease rental income.

We are involved in various legal proceedings and litigation arising in the ordinary course of business. The outcome of these individual matters is not predictable at this time. However, we believe that the ultimate resolution of these matters, after considering amounts already accrued and insurance coverage, will not have a material adverse effect on our financial position, results of operations, or cash flows in future periods.

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 December 31, 2010, we did not have any indemnification agreements that would require material payments.

The Company received cash proceeds of $1.2 million in 2008 related to the settlement of a litigation matter which was recorded as a gain in Other (expense) income, net in the Consolidated Statements of Operations.

Equity

12 Months Ended

Dec. 31, 2010

Equity [Abstract]

EQUITY

8 — EQUITY

Common stock. Holders of Gartner’s Common Stock, par value $.0005 per share (“Common Stock”) are entitled to one vote per share on all matters to be voted by stockholders. The Company does not currently pay cash dividends on its Common Stock. Also, our credit arrangement contains a negative covenant which may limit our ability to pay dividends.

The following table summarizes transactions relating to Common Stock for the three years’ ending December 31, 2010:


			Treasury
	Issued		Stock
	Shares		Shares
Balance at December 31, 2007		156,234,415		57,202,660
Issuances under stock plans		—		(4,568,658	)
Purchases for treasury		—		9,719,573

Balance at December 31, 2008		156,234,415		62,353,575
Issuances under stock plans		—		(2,302,935	)
Purchases for treasury		—		306,032

Balance at December 31, 2009		156,234,415		60,356,672
Issuances under stock plans		—		(4,029,673	)
Purchases for treasury		—		3,918,719

Balance at December 31, 2010		156,234,415		60,245,718

Share repurchase program. The Company has a $500.0 million share repurchase program, of which $481.9 million remained available for share repurchases as of December 31, 2010. The $500.0 million share repurchase program was approved by the Company’s Board of Directors in the third quarter of 2010 and replaced the Company’s prior repurchase program, which had been largely expended.

Repurchases may be made from time-to-time through open market purchases, private transactions, tender offers or other transactions. The amount and timing of repurchases will be subject to the availability of stock, prevailing market conditions, the trading price of the stock, the Company’s financial performance and other conditions. Repurchases may also be made from time-to-time in connection with the settlement of the Company’s shared-based compensation awards. Repurchases will be funded from cash flow from operations or borrowings. During 2010, 2009, and 2008, the Company recorded $99.8 million, $3.7 million, and $198.6 million, respectively, of Common Stock repurchases.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2010

Stock-Based Compensation [Abstract]

STOCK-BASED COMPENSATION

9 — 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 December 31, 2010, the Company had approximately 7.0 million shares of 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.

The Company recognized the following amounts of stock-based compensation expense (in millions) for the year ended December 31:


Award type:	2010		2009		2008
Stock appreciation rights (SARs)	$	4.6	$	4.4	$	3.2
Restricted stock		—		—		0.4
Restricted stock units (RSUs)		27.5		21.3		14.8
Common stock equivalents (CSEs)		0.5		0.4		0.4
Options		—		—		1.9

Total (1)	$	32.6	$	26.1	$	20.7


(1)		Includes charges of $3.1 million, $1.9 million, and $1.3 million in 2010, 2009, and 2008, respectively, for awards to retirement-eligible employees.

Stock-based compensation (in millions) was recognized as follows in the Consolidated Statements of Operations for the year ended December 31:


Amount recorded in:	2010		2009		2008
Costs of services and product development	$	14.8	$	12.6	$	9.6
Selling, general, and administrative		17.8		13.5		11.1

Total stock-based compensation expense recognized	$	32.6	$	26.1	$	20.7

As of December 31, 2010, the Company had $45.7 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 1.8 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 withholds a portion of the shares 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.

The following table provides a summary of the changes in SARs outstanding for the year ended December 31, 2010:


						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		0.5			22.06		8.27		6.12	years
Forfeited		—			—		—			—
Exercised		(0.9	)		14.60		6.00			na

Outstanding at December 31, 2010 (1)		2.5		$	17.22	$	6.62		4.55	years

Vested and exercisable at December 31, 2010 (1)		0.9		$	17.79	$	6.70		3.44	years


na=not applicable

(1)		At December 31, 2010, SARs outstanding had an intrinsic value of $40.5 million. SARs vested and exercisable had an intrinsic value of $13.5 million.

The fair value of the SARs grants was determined on the date of the grant using the Black-Scholes-Merton valuation model with the following weighted-average assumptions for the years ended December 31:


	2010			2009			2008
Expected dividend yield (1)		0	%		0	%		0	%
Expected stock price volatility (2)		40	%		50	%		36	%
Risk-free interest rate (3)		2.4	%		2.3	%		2.8	%
Expected life in years (4)		4.75			4.80			4.75


(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 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 awards of stock-based compensation since it does not have the necessary historical exercise and forfeiture data to determine an expected life for SARs, as permitted by SAB No. 110.

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 shares of 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 year ended December 31, 2010 follows:


				Per Share					Per Share					Per Share
				Weighted-					Weighted-		Common			Weighted-
				Average		Restricted			Average		Stock			Average
	Restricted			Grant Date		Stock Units			Grant Date		Equivalents			Grant Date
	Stock			Fair Value		(RSUs)			Fair Value		(CSEs)			Fair Value
Outstanding at December 31, 2009		200,000		$	7.30		3,763,805		$	14.57		135,224		na
Granted (1), (2)		—			—		1,619,624			22.18		18,298		$	26.66
Vested or released (3)		(200,000	)		7.30		(1,443,065	)		15.23		(36,314	)	na
Forfeited		—			—		(72,093	)		16.83		—		na

Outstanding at December 31, 2010 (4)		—		$	—		3,868,271		$	16.52		117,208		na


na=not available


(1)		The 1.6 million RSUs granted in 2010 consisted of 0.9 million performance-based RSUs awarded to executives and 0.7 million service-based RSUs awarded to non-executive employees and certain board members. The number of performance-based RSUs granted was subject to the achievement of a performance condition tied to the annual increase in the Company’s subscription-based contract value for 2010, which ranged from 0% to 200% of the target number depending on the performance level achieved. The aggregate performance-based RSU target for 2010 was 0.5 million shares. The actual performance target achieved for 2010 was approximately 174%, resulting in the grant of 0.9 million performance-based RSUs.

(2)		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.

(3)		These restricted shares held by the Company’s CEO vested in the fourth quarter of 2010 after the designated market conditions were achieved. There was no remaining unamortized cost on these shares.

(4)		The weighted-average remaining contractual term of the RSUs is 1.1 years. 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 $20.7 million, $12.2 million, and $42.0 million in cash from option exercises in the twelve months ended December 31, 2010, 2009, and 2008, respectively.

The following table provides a summary of the changes in stock options outstanding for the year ended December 31, 2010:

Weighted

Per Share

Average

Weighted-

Remaining

Options in

Average

Contractual

millions

Exercise Price

Term

Outstanding at December 31, 2009

4.7

10.65

3.07 years

Expired

—

10.81

Exercised (1)

(2.1

)

10.04

Outstanding at December 31, 2010 (2)

2.6

11.13

2.59 years


na=not applicable

(1)		Options exercised during 2010 had an aggregate intrinsic value of $34.7 million.

(2)		At December 31, 2010, options outstanding had an aggregate intrinsic value of $58.2 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 December 31, 2010, the Company had approximately 1.4 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 these employee share purchases. The Company received $2.8 million in cash from share purchases under the ESPP Plan in 2010 and $2.7 million in both 2009 and 2008.

Computation of Earnings Per Share

12 Months Ended

Dec. 31, 2010

Computation of Earnings Per Share [Abstract]

COMPUTATION OF EARNINGS PER SHARE

10 — COMPUTATION OF EARNINGS PER SHARE

Basic earnings per share (“EPS”) is computed by dividing net income by the weighted average number of shares of Common Stock outstanding for the period. Diluted EPS reflects the potential dilution of securities that could share in earnings. When the impact of common share equivalents is antidilutive, they are excluded from the calculation.

The following table sets forth the reconciliation of the basic and diluted earnings per share computations (in thousands, except per share amounts) for the years ended December 31:


	2010		2009		2008
Numerator:
Net income used for calculating basic and diluted earnings per common share	$	96,285	$	82,964	$	103,871

Denominator: (1)
Weighted average number of common shares used in the calculation of basic earnings per share		95,747		94,658		95,246
Common share equivalents associated with stock-based compensation plans		4,087		2,891		3,782

Shares used in the calculation of diluted earnings per share		99,834		97,549		99,028

Earnings per share:
Basic (2)	$	1.01	$	0.88	$	1.09

Diluted (2)	$	0.96	$	0.85	$	1.05


(1)		During 2010, 2009 and 2008, the Company repurchased 3.9 million, 0.3 million, and 9.7 million shares of its Common Stock, respectively.

(2)		Basic and diluted earnings per share include income from discontinued operations of $0.07 per share in 2008.

The following table presents the number of common share equivalents that were not included in the computation of diluted EPS in the table above because the effect would have been antidilutive. During periods with reported income, these common share equivalents were antidilutive because their exercise price was greater than the average market value of a share of Common Stock during the period. During periods with reported loss, all common share equivalents would have an antidilutive effect.


	2010		2009		2008
Antidilutive common share equivalents as of December 31 (in millions):		0.5		1.7		1.3
Average market price per share of Common Stock during the year	$	26.35	$	15.52	$	20.17

Income Taxes

12 Months Ended

Dec. 31, 2010

Income Taxes [Abstract]

INCOME TAXES

11 — INCOME TAXES

Following is a summary of the components of income before income taxes for the years ended December 31 (in thousands):


	2010		2009		2008
U.S.	$	78,933	$	54,793	$	79,393
Non-U.S.		55,152		60,733		65,348

Income before income taxes	$	134,085	$	115,526	$	144,741

The expense for income taxes on the above income consists of the following components (in thousands):


	2010			2009		2008
Current tax expense (benefit):
U.S. federal	$	9,078		$	8,749	$	10,564
State and local		2,645			3,107		3,341
Foreign		10,341			14,340		15,614

Total current		22,064			26,196		29,519
Deferred tax (benefit) expense:
U.S. federal		4,263			7,477		(547	)
State and local		72			3,168		1,848
Foreign		(6,013	)		1,281		(2,798	)

Total deferred		(1,678	)		11,926		(1,497	)

Total current and deferred		20,386			38,122		28,022


	2010			2009			2008
Benefit (expense) relating to interest rate swap used to increase (decrease) equity		(2,523	)		(2,530	)		3,776
Benefit from stock transactions with employees used to increase equity		18,559			621			15,876
Benefit (expense) relating to defined-benefit pension adjustments used to increase (decrease) equity		375			(296	)		(594	)
Benefit (expense) of acquired tax assets (liabilities) used to decrease (increase) goodwill		1,003			(3,355	)		513

Tax expense on continuing operations		37,800			32,562			47,593
Tax expense on discontinued operations		—			—			622

Total tax expense	$	37,800		$	32,562		$	48,215

Current and long-term deferred tax assets and liabilities are comprised of the following (in thousands):


	December 31,
	2010			2009
Depreciation	$	—		$	3,261
Expense accruals		39,892			28,751
Loss and credit carryforwards		19,999			35,232
Other assets		21,843			25,213

Gross deferred tax asset		81,734			92,457
Depreciation		(5,595	)		—
Intangible assets		(14,816	)		(17,259	)
Prepaid expenses		(9,342	)		(7,098	)
Other liabilities		(110	)		(1,190	)

Gross deferred tax liability		(29,863	)		(25,547	)
Valuation allowance		(2,634	)		(19,692	)

Net deferred tax asset	$	49,237		$	47,218

Current net deferred tax assets and current net deferred tax liabilities were $28.4 million and $0.4 million as of December 31, 2010 and $19.0 million and $1.2 million as of December 31, 2009, respectively, and are included in Prepaid expenses and other current assets and Accounts payable and accrued liabilities in the Consolidated Balance Sheets. Long-term net deferred tax assets and long-term net deferred tax liabilities were $21.2 million and $0.0 million as of December 31, 2010 and $29.5 million and $0.1 million as of December 31, 2009, respectively, and are included in Other assets and Other liabilities in the Consolidated Balance Sheets. It is more likely than not that the results of future operations will generate sufficient taxable income to realize the deferred tax assets.

The valuation allowances in 2010 relate primarily to non-U.S. net operating losses and domestic capital loss carryforwards that more likely than not will expire unutilized. The valuation allowances in 2009 relate primarily to those items as well as domestic foreign tax credits. The net decrease in valuation allowance of $17.1 million in 2010 relates primarily to the following items: (a) the release of approximately $6.0 million of valuation allowance for changes in both actual and anticipated utilization of foreign tax credits, (b) the release of approximately $5.4 million of valuation allowance for changes in both actual and anticipated utilization of foreign net operating losses, and (c) the release of approximately $5.5 million of valuation allowance on federal and state capital loss carryovers.

The Company has established a full valuation allowance against domestic realized and unrealized capital losses, as the future utilization of these losses is uncertain. As of December 31, 2010, the Company had U.S. federal capital loss carryforwards of $2.1 million, the majority of which will expire in 2012. The Company also had $2.1 million in state and local capital loss carryforwards that expire over a similar period of time.

As of December 31, 2010, the Company had state and local tax net operating loss carryforwards of $154.5 million, of which $5.4 million expire within one to five years, $110.0 million expire within six to fifteen years, and $39.1 million expire within sixteen to twenty years. In addition, the Company had non-U.S. net operating loss carryforwards of $29.0 million, of which $3.3 million expire over the next 20 years and $25.7 million that can be carried forward indefinitely. As of December 31, 2010 the Company also had foreign tax credit carryforwards of $4.3 million, the majority of which expire in 2018.

The differences between the U.S. federal statutory income tax rate and the Company’s effective tax rate on income before income taxes for the years ended December 31 follow:


	2010			2009			2008
Statutory tax rate		35.0	%		35.0	%		35.0	%
State income taxes, net of federal benefit		3.3			3.0			2.8
Foreign income taxed at different rates		(6.2	)		(5.0	)		(4.4	)
Repatriation of foreign earnings		8.5			4.1			7.6
Record (release) valuation allowance		(12.7	)		(4.5	)		(9.2	)
Foreign tax credits		(0.8	)		(1.9	)		(1.0	)
(Release) increase reserve for tax contingencies		2.0			(3.5	)		(0.3	)
Other items (net)		(0.9	)		1.0			2.4

Effective tax rate		28.2	%		28.2	%		32.9	%

As of December 31, 2010 and December 31 2009, the Company had gross unrecognized tax benefits of $15.8 million and $13.8 million respectively. The increase is primarily attributable to uncertainties surrounding the utilization of certain carryforward attributes. It is reasonably possible that the gross unrecognized tax benefits will be decreased by $0.1 million within the next 12 months due primarily to anticipated settlements and the expiration of certain statutes of limitation.

The Company classifies uncertain tax positions not expected to be settled within one year as long term liabilities. As of December 31, 2010 and December 31, 2009, the Company had Other Liabilities of $15.7 million and $13.5 million respectively related to long term uncertain tax positions.

The Company records accrued interest and penalties related to unrecognized tax benefits in its income tax provision. As of December 31, 2010 and December 31, 2009, the Company had $3.8 million and $2.8 million of accrued interest and penalties respectively, related to unrecognized tax benefits. These amounts are in addition to the gross unrecognized tax benefits noted above. The total amount of interest and penalties recognized in the Consolidated Statements of Operations for years ending December 31, 2010 and 2009 was $1.0 million and $(0.5) million, respectively.

The following is a reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties, for the years ending December 31 (in thousands):


	2010			2009
Beginning balance	$	13,804		$	16,347
Additions based on tax positions related to the current year		3,999			953
Additions for tax positions of prior years		592			415
Reductions for tax positions of prior years		(137	)		(334	)
Reductions for expiration of statutes		(610	)		(3,349	)
Settlements		(1,668	)		(447	)
Change in foreign currency exchange rates		(156	)		219

Ending balance	$	15,824		$	13,804

In 2010, the Company repatriated approximately $85.0 million from its foreign subsidiaries. The cash cost of the repatriation was offset with the utilization of foreign tax credits and capital loss carryovers.

The number of years with open statutes of limitation varies depending on the tax jurisdiction. Generally, the Company’s statutes are open for tax years ended December 31, 2006 and forward. Major taxing jurisdictions include the U.S. (federal and state), the United Kingdom, Germany, Italy, Canada, Japan, the Netherlands, and Ireland.

The Internal Revenue Service (“IRS”) has completed its examination of the federal income tax return of the Company for the tax year ended December 31, 2007. In December 2010, the Company received a report of the audit findings. The Company disagrees with certain of the proposed adjustments and intends to vigorously dispute this matter through applicable IRS and judicial procedures, as appropriate. The Company believes that it has recorded reserves sufficient to cover exposures related to these issues. However, the resolution of such matters involves uncertainties and there are no assurances that the ultimate resolution will not exceed the amounts recorded. Although the final resolution of the proposed adjustments is uncertain, we believe the ultimate disposition of this matter will not have a material adverse effect on our consolidated financial position, cash flows, or results of operations.

As of December 31, 2010, the Company did not have any undistributed earnings of subsidiaries outside of the United States. Accordingly, no provision for United States federal and state income taxes has been provided thereon.

Derivatives and Hedging

12 Months Ended

Dec. 31, 2010

Derivatives and Hedging [Abstract]

DERIVATIVES AND HEDGING

12 — DERIVATIVES AND HEDGING

The Company enters into a limited number of derivative contracts to offset the potentially negative economic 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, to include derivatives designated as accounting hedges, to be recorded on the balance sheet at fair value.

The following tables provide information regarding the Company’s outstanding derivatives contracts as of, and for, the twelve months ended (in thousands, except for number of outstanding contracts):

December 31, 2010


									Unrealized
	Number of		Contract		Fair Value				Gain (Loss)
	Outstanding		Notional		Asset			Balance Sheet	Recorded in
Derivative Contract Type	Contracts		Amount		(Liability) (5)			Line Item	OCI (6)
Interest Rate Swap (1)		1	$	76,500	$	(2,625	)	Other Liabilities	$	—
Interest Rate Swap (2)		1		71,250		(1,341	)	Other Liabilities		—
Interest Rate Swap (3)		1		200,000		(2,101	)	Other Liabilities		(1,261	)
Foreign Currency Forwards (4)		63		250,220		618		Other Current Assets		—

Total		66	$	597,970	$	(5,449	)		$	(1,261	)

December 31, 2009


									Unrealized
	Number of		Contract		Fair Value				Gain (Loss)
	Outstanding		Notional		Asset			Balance Sheet	Recorded in
Derivative Contract Type	Contracts		Amount		(Liability) (5)			Line Item	OCI (6)
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 (4)		19		117,300		740		Other Current Assets		—

Total		21	$	355,800	$	(8,623	)		$	(5,046	)


(1)		Changes in fair value of this swap have been recognized in earnings beginning in the third quarter of 2010. The swap was previously designated as a cash flow hedge of the forecasted interest payments on the Company’s debt, and as a result the changes in fair value were recorded in OCI, net of tax effect. Hedge accounting on this interest rate swap was discontinued in the third quarter of 2010. In December 2010 the Company refinanced its debt, and as a result the remaining deferred losses previously recorded in OCI were charged to expense (see Note 6 — Debt). The swap matures in January 2012.

(2)		Changes in fair value of this swap have been recognized in earnings beginning in the third quarter of 2009. The swap was previously designated as a cash flow hedge of the forecasted interest payments on the Company’s debt, and as a result the changes in fair value were recorded in OCI, net of tax effect. Hedge accounting on this interest rate swap was discontinued in the third quarter of 2009. In December 2010 the Company refinanced its debt, and as a result the remaining deferred losses previously recorded in OCI were charged to expense (see Note 6 — Debt). The swap matures in January 2012.

(3)		The Company entered into this swap on December 22, 2010. The Company designated and accounts for this swap as a cash flow hedge of the forecasted interest payments on borrowings (see Note 6 — Debt).

(4)		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. The Company enters into short-term foreign currency forward exchange contracts to offset the economic effects of these foreign currency transaction risks. These contracts are accounted for at fair value with realized and unrealized gains and losses recognized in Other income (expense), net since the Company does not designate these contracts as hedges for accounting purposes. All 63 of the outstanding contracts at December 31, 2010 matured by the end of January 2011.

(5)		See Note 13 — Fair Value Disclosures for the determination of the fair value of these instruments.

(6)		Represents the unrealized gain (loss) recorded in OCI, net of tax effect.

At December 31, 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 derivative gains and losses that have been recognized in the Consolidated Statements of Operations for the years ended December 31 (in thousands):


Amount recorded in:	2010			2009			2008
Interest expense, net (1)	$	10.7		$	9.6		$	2.0
Other (income) expense, net (2)		(2.8	)		(0.7	)		0.6

Total expense, net	$	7.9		$	8.9		$	2.6


(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

12 Months Ended

Dec. 31, 2010

Fair Value Disclosures [Abstract]

FAIR VALUE DISCLOSURES

13 — FAIR VALUE DISCLOSURES

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 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 December 31, 2010, the Company had $220.0 million of floating rate debt outstanding under its 2010 Credit Agreement, 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 loan and revolver are floating rate which reflect current market rates of interest for similar instruments with comparable maturities.

The following table presents Company assets and liabilities measured at fair value on a recurring basis utilizing Level 1 and Level 2 measurement inputs (in thousands):


	Fair Value		Fair Value
	December 31,		December 31,
Description:	2010		2009
Assets:
Deferred compensation plan assets (1)	$	24,113	$	20,214
Foreign currency forward contracts (2)		618		740

	$	24,731	$	20,954

Liabilities:
Interest rate swap contracts (3)	$	6,067	$	9,363


(1)		The Company has a supplemental deferred compensation arrangement for the benefit of certain highly compensated officers, managers and other key employees (see Note 14 — Employee Benefits). The plan’s 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 and securities traded in active markets, and the Company considers the fair value of these assets to be based on a Level 1 input. These assets had a fair value of $7.5 million and $8.4 million as of December 31, 2010 and 2009, respectively. The fair value of the Company-owned life insurance is based on indirectly observable prices which the Company considers to be Level 2 inputs. These assets had a fair value of $16.6 million and $11.8 million at December 31, 2010 and 2009, respectively.

(2)		The Company enters into foreign currency forward exchange contracts to hedge the effects of adverse fluctuations in foreign currency exchange rates (see Note 12 — 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.

(3)		The Company has three interest rate swap contracts (see Note 12 — 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.

With the exception of goodwill, the Company does not utilize Level 3 valuation inputs to measure any of its assets or liabilities. Level 3 inputs are used by the Company in its periodic impairment reviews of goodwill. Information regarding the periodic assessment of goodwill is included in Note 1 — Business and Significant Accounting Policies.

Employee Benefits

12 Months Ended

Dec. 31, 2010

Employee Benefits [Abstract]

EMPLOYEE BENEFITS

14 — EMPLOYEE BENEFITS

Savings and investment plan. The Company has a savings and investment plan covering substantially all domestic employees. Company contributions are based upon the level of employee contributions, up to a maximum of 4% of the employee’s eligible salary, subject to an annual maximum. For 2010, the maximum match was $6,600. In addition, the Company also contributes at least 1% of an employee’s base compensation, subject to an IRS annual limitation of $2,450 for 2010. Amounts expensed in connection with the plan totaled $14.6 million, $13.0 million, and $12.5 million, in 2010, 2009, and 2008, respectively.

Deferred compensation arrangement. The Company has a supplemental deferred compensation arrangement for the benefit of certain highly compensated officers, managers and other key employees which is structured as a rabbi trust. The plan’s investment assets are classified in Other assets on the Consolidated Balance Sheets at fair value. The value of the assets was $24.1 million and $20.2 million at December 31, 2010 and 2009, respectively.

The corresponding deferred compensation liability of $26.9 million and $23.0 million at December 31, 2010 and 2009, respectively, is carried at fair value, and is adjusted with a corresponding charge or credit to compensation cost to reflect the fair value of the amount owed to the employees and is included in Other liabilities on the Consolidated Balance Sheets. Total compensation expense (benefit) recognized for this arrangement was zero in 2010, $0.1 million in 2009, and $(0.4) million in 2008.

Defined benefit pension plans. The Company has defined-benefit pension plans in several of its international locations. Benefits earned 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 the requirements of FASB ASC Topics 715 and 960.

The following are the components of net periodic pension expense for the years ended December 31 (in thousands):


	2010			2009			2008
Service cost	$	1,875		$	1,465		$	1,470
Interest cost		840			742			717
Recognition of actuarial (gain)/loss		(350	)		(200	)		(74	)
Recognition of termination benefits		65			192			40

Net periodic pension expense	$	2,430		$	2,199		$	2,153

The following are the assumptions used in the computation of net periodic pension expense for the years ended December 31:


	2010			2009			2008
Weighted-average discount rate		3.95	%		4.85	%		5.09	%
Average compensation increase		2.80	%		3.27	%		3.27	%

The weighted-average discount rate was determined by utilizing the yields on long-term corporate bonds in the relevant country with a duration consistent with the pension obligations.

The following table provides information related to changes in the projected benefit obligation (in thousands):


	December 31,
	2010			2009			2008
Projected benefit obligation at beginning of year	$	14,358		$	13,286		$	13,224
Service cost		1,875			1,465			1,470
Interest cost		840			742			717
Actuarial gain		1,100			(1,034	)		(1,799	)
Addition of foreign pension plan (1)		1,961			—			—
Benefits paid (2)		(220	)		(562	)		(583	)
Foreign currency impact		(184	)		461			257

Projected benefit obligation at end of year (3)	$	19,730		$	14,358		$	13,286


(1)		The Company adopted the defined benefit pension plan accounting provisions of FASB ASC Topics 715 and 960 for a foreign pension plan during 2010. The impact of this adoption was immaterial to the Company’s Consolidated Financial Statements.

(2)		The estimated benefits to be paid in future years are as follows: $0.3 million in 2011; $0.4 million in 2012; $1.0 million in 2013; $1.1 million in 2014; $0.6 million in 2015; and $4.7 million in the five years thereafter.

(3)		Measured as of December 31.

The following table provides information related to the funded status of the plans and the amounts recorded in the Consolidated Balance Sheets (in thousands):


	December 31,
Funded status of the plans:	2010			2009		2008
Projected benefit obligation	$	19,730		$	14,358	$	13,286
Plan assets at fair value (1)		(2,130	)		—		—

Funded status (2)	$	17,600		$	14,358	$	13,286

Amounts recorded in the Consolidated Balance Sheets:
Other assets — reinsurance asset (3)	$	11,680		$	10,451	$	9,141

Other liabilities — accrued pension obligation	$	17,600		$	14,358	$	13,286

Stockholders’ equity — unrealized actuarial gain (4)	$	2,205		$	3,217	$	2,777


(1)		The $2.1 million plan asset as of December 31, 2010 represents the assets of a defined benefit pension plan for which the Company adopted the accounting provisions of FASB ASC Topics 715 and 960 in 2010. These assets are considered assets of the plan for accounting purposes and are thus not recorded on the Company’s Consolidated Balance Sheets. The assets are maintained with a third-party insurance company and are invested in a diversified portfolio of equities, bonds, and other investments. The projected long-term rate of return on these plan assets is 5.0%.

(2)		The Company expects to contribute $0.7 million to the plans in 2011.

(3)		Consists of a reinsurance asset arrangement with a large international insurance company that was rated investment grade as of December 31, 2010. The purpose of the reinsurance asset arrangement is to fund the benefit obligation under one of the Company’s foreign defined benefit pension plans. However, the reinsurance asset is not legally segregated or restricted for purposes of meeting the pension obligation and as a result is not acknowledged as a pension plan asset for accounting purposes. As a result, the reinsurance asset is carried on the Company’s Consolidated Balance Sheets at its cash surrender value, which the Company believes reasonably approximates its fair value.

(4)		The balance recorded in Stockholders’ equity, net of tax effect represents the plan’s net unrealized actuarial gain which will be amortized to net periodic pension cost over approximately 15 years. Amortization of the unrealized gain at December 31, 2010 is projected to reduce the Company’s net periodic pension cost in 2011 by approximately $0.1 million.

Segment Information

12 Months Ended

Dec. 31, 2010

Segment Information [Abstract]

SEGMENT INFORMATION

15 — 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 COS and SG&A expenses, depreciation, acquisition and integration charges, amortization of intangibles, and Other charges. Certain bonus and fringe benefit costs included in consolidated COS are not allocated to segment expense. The accounting policies used by the reportable segments are the same as those used by the Company. There are no intersegment revenues.

The Company earns revenue from clients in many countries. Other than the United States, there is no individual country in which revenues from external clients represent 10% or more of the Company’s consolidated revenues. Additionally, no single client accounted for 10% or more of total revenue and the loss of a single client, in management’s opinion, would not have a material adverse effect on revenues.

The Company does not identify or allocate assets, including capital expenditures, by reportable segment. Accordingly, assets are not being reported by segment because the information is not available by segment and is not reviewed in the evaluation of performance or making decisions in the allocation of resources.

The following tables present operating information about the Company’s reportable segments for the years ended December 31 (in thousands):


	Research		Consulting		Events		Consolidated
2010
Revenues	$	865,000	$	302,117	$	121,337	$	1,288,454
Gross contribution		564,527		121,885		55,884		742,296
Corporate and other expenses								(593,031	)

Operating income							$	149,265


	Research		Consulting		Events		Consolidated
2009
Revenues	$	752,505	$	286,847	$	100,448	$	1,139,800
Gross contribution		489,862		112,099		40,945		642,906
Corporate and other expenses								(508,429	)

Operating income							$	134,477


	Research		Consulting		Events		Consolidated
2008
Revenues	$	781,581	$	347,404	$	150,080	$	1,279,065
Gross contribution		495,440		141,395		64,954		701,789
Corporate and other expenses								(537,421	)

Operating income							$	164,368

The Company’s revenues are generated primarily through direct sales to clients by domestic and international sales forces and a network of independent international sales agents. Most of the Company’s products and services are provided on an integrated worldwide basis, and because of this integrated delivery, it is not practical to separate precisely our revenues by geographic location. Accordingly, the separation set forth in the table below is based upon internal allocations, which involve certain management estimates and judgments. Revenues in the table are reported based on where the sale is fulfilled; “Other International” revenues are those attributable to all areas located outside of the United States, Canada, and Europe, Middle East, Africa.

Summarized information by geographic location as of and for the years ended December 31 follows (in thousands):


	2010		2009		2008
Revenues:
United States and Canada	$	765,793	$	663,832	$	723,247
Europe, Middle East and Africa		380,771		360,791		430,401
Other International		141,890		115,177		125,417

Total revenues	$	1,288,454	$	1,139,800	$	1,279,065


Long-lived assets (1):
United States and Canada	$	69,163	$	65,896	$	67,753
Europe, Middle East and Africa		21,856		21,924		19,324
Other International		6,175		2,404		4,325

Total long-lived assets	$	97,194	$	90,224	$	91,402


(1)		Excludes goodwill and other intangible assets.

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2010

Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

16 — VALUATION AND QUALIFYING ACCOUNTS

The following table summarizes activity in the Company’s allowance for doubtful accounts and returns and allowances (in thousands):


			Additions		Additions
	Balance at		Charged to		Charged		Deductions			Balance
	Beginning		Costs and		Against Other		from			at End
	of Year		Expenses		Accounts (1)		Reserve			of Year

2008:
Allowance for doubtful accounts and returns and allowances	$	8,450	$	1,650	$	5,000	$	(7,300	)	$	7,800

2009:
Allowance for doubtful accounts and returns and allowances	$	7,800	$	2,100	$	6,000	$	(7,800	)	$	8,100

2010:
Allowance for doubtful accounts and returns and allowances	$	8,100	$	800	$	2,000	$	(3,700	)	$	7,200


(1)		Amounts charged against revenues.

Subsequent Event	12 Months Ended
Subsequent Event	Dec. 31, 2010
Subsequent Event [Abstract]
SUBSEQUENT EVENT	17 — SUBSEQUENT EVENT On February 15, 2011, the Company announced that ValueAct Capital Master Fund L.P (“ValueAct Capital”) will sell approximately 8,000,000 shares of the Company’s Common Stock in a registered public offering underwritten by Credit Suisse Securities (USA) LLC and Goldman, Sachs & Co. The underwriters will also have an option to purchase up to an additional 1,200,000 shares of the Company’s Common Stock from ValueAct Capital to cover over-allotments, if any. The Company will not receive any proceeds from the sale of the shares of its Common Stock in the offering. The Company also announced it has entered into an agreement with ValueAct Capital pursuant to which the Company will purchase an aggregate of 500,000 shares of its Common Stock from ValueAct Capital at the net price per share to be received by ValueAct Capital in the offering, so long as the public offering is completed.