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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Jan. 01, 2012	Feb. 06, 2012	Jul. 03, 2011
Entity Registrant Name	KELLY SERVICES INC
Entity Central Index Key	0000055135
Document Type	10-K
Document Period End Date	Jan. 01, 2012
Amendment Flag	false
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--01-01
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 487,710,754
Common Class A
Entity Common Stock, Shares Outstanding		33,459,401
Common Class B
Entity Common Stock, Shares Outstanding		3,454,485

Consolidated Statements of Earnings - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Jan. 01, 2012	Jan. 02, 2011	Jan. 03, 2010
Consolidated Statements of Earnings [Abstract]
Revenue from services	$ 5,551.0	$ 4,950.3	$ 4,314.8
Cost of services	4,656.9	4,155.8	3,613.1
Gross profit	894.1	794.5	701.7
Selling, general and administrative expenses	836.4	754.4	794.7
Asset impairments		2.0	53.1
Earnings (loss) from operations	57.7	38.1	(146.1)
Other expense, net	(0.1)	(5.4)	(2.2)
Earnings (loss) from continuing operations before taxes	57.6	32.7	(148.3)
Income taxes	(7.3)	6.6	(43.2)
Earnings (loss) from continuing operations	64.9	26.1	(105.1)
(Loss) earnings from discontinued operations, net of tax	(1.2)		0.6
Net earnings (loss)	$ 63.7	$ 26.1	$ (104.5)
Basic earnings (loss) per share:
Earnings (loss) from continuing operations	$ 1.72	$ 0.71	$ (3.01)
(Loss) earnings from discontinued operations	(0.03)		0.02
Net earnings (loss)	1.69	0.71	(3.00)
Diluted earnings (loss) per share:
Earnings (loss) from continuing operations	1.72	0.71	(3.01)
(Loss) earnings from discontinued operations	(0.03)		0.02
Net earnings (loss)	1.69	$ 0.71	$ (3.00)
Dividends per share	$ 0.10
Average shares outstanding (millions):
Basic	36.8	36.1	34.9
Diluted	36.8	36.1	34.9

Consolidated Balance Sheets - USD ($) $ in Millions	Jan. 01, 2012	Jan. 02, 2011
Current Assets:
Cash and equivalents	$ 81.0	$ 80.5
Trade accounts receivable, less allowances of $13.4 and $12.3, respectively	944.9	810.9
Prepaid expenses and other current assets	50.6	44.8
Deferred taxes	38.2	22.4
Total current assets	1,114.7	958.6
Property And Equipment:
Property and equipment	326.9	319.3
Accumulated depreciation	(236.3)	(215.3)
Net property and equipment	90.6	104.0
Noncurrent Deferred Taxes	94.1	84.0
Goodwill, net	90.2	67.3
Other Assets	152.1	154.5
Total Assets	1,541.7	1,368.4
Current Liabilities:
Short-term borrowings and current portion of long-term debt	96.3	78.8
Accounts payable and accrued liabilities	237.2	181.6
Accrued payroll and related taxes	271.4	243.3
Accrued insurance	31.5	31.3
Income and other taxes	61.3	56.0
Total current liabilities	697.7	591.0
Noncurrent Liabilities:
Accrued insurance	53.5	53.6
Accrued retirement benefits	91.1	85.4
Other long-term liabilities	23.7	14.6
Total noncurrent liabilities	168.3	153.6
Stockholders' Equity:
Paid-in capital	28.8	28.0
Earnings invested in the business	657.5	597.6
Accumulated other comprehensive income	16.2	29.0
Total stockholders' equity	675.7	623.8
Total Liabilities and Stockholders' Equity	1,541.7	1,368.4
Common Class A
Stockholders' Equity:
Common stock, value	36.6	36.6
Treasury stock, value	(66.3)	(70.3)
Total stockholders' equity	36.6	36.6
Common Class B
Stockholders' Equity:
Common stock, value	3.5	3.5
Treasury stock, value	(0.6)	(0.6)
Total stockholders' equity	$ 3.5	$ 3.5

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Millions, $ in Millions	Jan. 01, 2012	Jan. 02, 2011
Current Assets:
Allowance for trade accounts receivable	$ 13.4	$ 12.3
Stockholders' Equity:
Common stock, par value	$ 1.00	$ 1.00
Common Class A
Stockholders' Equity:
Common stock, shares issued	36.6	36.6
Treasury stock, shares	3.2	3.4
Common Class B
Stockholders' Equity:
Common stock, shares issued	3.5	3.5

Consolidated Statements of Stockholders' Equity - USD ($) $ in Millions	Total	Paid-in Capital	Earnings Invested in the Business	Accumulated Other Comprehensive Income	Comprehensive Income	Common Class A	Common Class A Treasury Stock	Common Class B	Common Class B Treasury Stock
Beginning balance at Dec. 28, 2008		$ 35.8	$ 676.0	$ 12.2		$ 36.6	$ (110.6)	$ 3.5	$ (0.6)
Conversion of capital stock
Sale of stock, exercise of stock options, restricted stock awards and other		1.1					4.0
Comprehensive income
Net earnings (loss)	$ (104.5)		(104.5)		$ (104.5)
Foreign currency translation adjustments, net of tax				12.3	12.3
Unrealized (losses) gains on investments, net of tax				1.6	1.6
Pension liability adjustments, net of tax				(1.0)	(1.0)
Comprehensive Income					(91.6)
Ending balance at Jan. 03, 2010	566.4	36.9	571.5	25.1		36.6	(106.6)	3.5	(0.6)
Conversion of capital stock
Sale of stock, exercise of stock options, restricted stock awards and other		(8.9)					36.3
Comprehensive income
Net earnings (loss)	26.1		26.1		26.1
Foreign currency translation adjustments, net of tax				3.6	3.9
Unrealized (losses) gains on investments, net of tax				1.0	1.0
Pension liability adjustments, net of tax				(0.7)	(0.8)
Reclassification adjustments included in net earnings					(0.2)
Comprehensive Income					30.0
Ending balance at Jan. 02, 2011	623.8	28.0	597.6	29.0		36.6	(70.3)	3.5	(0.6)
Conversion of capital stock
Sale of stock, exercise of stock options, restricted stock awards and other		0.8					4.0
Comprehensive income
Net earnings (loss)	63.7		63.7		63.7
Dividends			(3.8)
Foreign currency translation adjustments, net of tax				(9.6)	(8.0)
Unrealized (losses) gains on investments, net of tax				(2.1)	(2.1)
Pension liability adjustments, net of tax				(1.1)	(1.2)
Reclassification adjustments included in net earnings					(1.5)
Comprehensive Income					$ 50.9
Ending balance at Jan. 01, 2012	$ 675.7	$ 28.8	$ 657.5	$ 16.2		$ 36.6	$ (66.3)	$ 3.5	$ (0.6)

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Jan. 01, 2012	Jan. 02, 2011	Jan. 03, 2010
Cash flows from operating activities:
Net earnings (loss)	$ 63.7	$ 26.1	$ (104.5)
Noncash adjustments:
Impairment of assets		2.0	53.1
Depreciation and amortization	31.4	34.9	40.9
Provision for bad debts	4.3	2.1	2.2
Stock-based compensation	4.6	3.2	5.1
Deferred income taxes	(27.3)	(9.3)	(31.0)
Other, net	(2.6)	0.5	(2.2)
Changes in operating assets and liabilities	(55.0)	(17.7)	9.0
Net cash from operating activities	19.1	41.8	(27.4)
Cash flows from investing activities:
Capital expenditures	(15.4)	(11.0)	(13.1)
Acquisition of companies, net of cash received	(6.5)		(7.5)
Settlement of forward exchange contracts	1.1
Other investing activities	0.1	(0.3)	(2.8)
Net cash from investing activities	(20.7)	(11.3)	(23.4)
Cash flows from financing activities:
Net change in short-term borrowings	79.2	(44.8)	52.7
Repayment of debt	(68.3)	(14.9)	(30.5)
Dividend payments	(3.8)
Sale of stock and other financing activities	(1.0)	24.4	(2.6)
Net cash from financing activities	6.1	(35.3)	19.6
Effect of exchange rates on cash and equivalents	(4.0)	(3.6)	1.8
Net change in cash and equivalents	0.5	(8.4)	(29.4)
Cash and equivalents at beginning of year	80.5	88.9	118.3
Cash and equivalents at end of year	$ 81.0	$ 80.5	$ 88.9

Summary of Significant Accounting Policies

12 Months Ended

Jan. 01, 2012

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

1. Summary of Significant Accounting Policies

Nature of Operations Kelly Services, Inc. is a global workforce solutions provider operating throughout the world.

Fiscal Year The Company’s fiscal year ends on the Sunday nearest to December 31. The three most recent years ended on January 1, 2012 (2011, which contained 52 weeks), January 2, 2011 (2010, which contained 52 weeks) and January 3, 2010 (2009, which contained 53 weeks). Period costs included in selling, general and administrative (“SG&A”) expenses are recorded on a calendar-year basis.

Principles of Consolidation The consolidated financial statements include the accounts and operations of the Company and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated. The Company’s operations in Brazil, which were acquired in the fourth quarter of 2011, are accounted for on a one-month lag. Any material transactions in the intervening period are disclosed or accounted for in the current reporting period.

Available-For-Sale Investment Available-for-sale investments are carried at fair value with the unrealized gains or losses, net of tax, included as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Realized losses and declines in value below cost judged to be other-than-temporary on such securities are included as a component of asset impairments expense in the consolidated statement of earnings. The fair values of available-for-sale investments are based on quoted market prices.

Foreign Currency Translation All of the Company’s international subsidiaries use their local currency as their functional currency. Revenue and expense accounts of foreign subsidiaries are translated to U.S. dollars at average exchange rates, while assets and liabilities are translated to U.S. dollars at year-end exchange rates. Resulting translation adjustments, net of deferred taxes, where applicable, are reported as accumulated foreign currency adjustments in stockholders’ equity and are recorded as a component of accumulated other comprehensive income.

Revenue Recognition Revenue from services is recognized as services are provided by the temporary or contract employees. Revenue from permanent placement services is recognized at the time the permanent placement candidate begins full-time employment. Revenue from other fee-based consulting services is recognized when the services are provided. Provisions for sales allowances, based on historical experience, are recognized at the time the related sale is recognized as a reduction in revenue from services.

Allowance for Uncollectible Accounts Receivable The Company records an allowance for uncollectible accounts receivable based on historical loss experience, customer payment patterns and current economic trends. The reserve for sales allowances, as discussed above, is also included in the allowance for uncollectible accounts receivable. The Company reviews the adequacy of the allowance for uncollectible accounts receivable on a quarterly basis and, if necessary, increases or decreases the balance by recording a charge or credit to SG&A expenses.

Cost of Services Cost of services are those costs directly associated with the earning of revenue. The primary examples of these types of costs are temporary employee wages, along with associated payroll taxes, temporary employee benefits, such as service bonus and holiday pay, and workers’ compensation costs. These costs differ fundamentally from SG&A expenses in that they arise specifically from the action of providing our services to customers whereas SG&A costs are incurred regardless of whether or not we place temporary employees with our customers.

Advertising Expenses Advertising expenses from continuing operations, which are expensed as incurred and are included in SG&A expenses, were $7.5 million in 2011, $7.0 million in 2010 and $7.1 million in 2009.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts in the consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, the accounting for the allowance for uncollectible accounts receivable, workers’ compensation, goodwill and long-lived asset impairment, litigation costs and income taxes. Actual results could differ materially from those estimates.

Cash and Equivalents Cash and equivalents are stated at fair value. The Company considers securities with original maturities of three months or less to be cash and equivalents.

Property and Equipment Property and equipment are stated at cost and are depreciated over their estimated useful lives, principally by the straight-line method. Cost and estimated useful lives of property and equipment by function are as follows:


Category	2011		2010		Life
	(In millions of dollars)
Land	$	3.8	$	3.8	—
Work in process		8.6		7.0	—
Buildings and improvements		55.5		55.2	15 to 45 years
Computer hardware and software		190.0		183.4	3 to 12 years
Equipment, furniture and fixtures		33.6		33.9	5 years
Leasehold improvements		35.4		36.0	The lesser of the life of the lease or 5 years.

Total property and equipment	$	326.9	$	319.3

The Company capitalizes external costs and internal payroll costs incurred in the development of software for internal use as required by the Internal-Use Software Subtopic of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”). Work in process represents capitalized costs for internal use software not yet in service and is included in property and equipment on the consolidated balance sheet. Depreciation expense from continuing operations was $28.9 million for 2011, $31.3 million for 2010 and $36.0 million for 2009.

Operating Leases The Company recognizes rent expense on a straight-line basis over the lease term. This includes the impact of both scheduled rent increases and free or reduced rents (commonly referred to as “rent holidays”). The Company records allowances provided by landlords for leasehold improvements as deferred rent in the consolidated balance sheet and as operating cash flows in the consolidated statement of cash flows.

Goodwill and Other Intangible Assets Goodwill represents the excess of the purchase price over the fair value of net assets acquired. Purchased intangible assets with definite lives are recorded at estimated fair value at the date of acquisition and are amortized over their respective useful lives (from 3 to 15 years) on an accelerated basis commensurate with the related cash flows.

Impairment of Long-Lived Assets and Intangible Assets The Company evaluates long-lived assets and intangible assets with definite lives for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When estimated undiscounted future cash flows will not be sufficient to recover an asset’s carrying amount, the asset is written down to its estimated fair value. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or estimated fair value less cost to sell.

We test goodwill for impairment at the reporting unit level annually and whenever events or circumstances make it more likely than not that an impairment may have occurred. We have determined that our reporting units are the same as our operating and reportable segments based on our organizational structure and the financial information that is provided to and reviewed by management. Goodwill is tested for impairment using a two-step process. In the first step, the estimated fair value of a reporting unit is compared to its carrying value. If the estimated fair value of a reporting unit exceeds the carrying value of the net assets assigned to a reporting unit, goodwill is not considered impaired and no further testing is required.

If the carrying value of the net assets assigned to a reporting unit exceeds the estimated fair value of a reporting unit, a second step of the impairment test is performed in order to determine the implied fair value of a reporting unit’s goodwill. If the carrying value of a reporting unit’s goodwill exceeds its implied fair value, goodwill is deemed impaired and is written down to the extent of the difference.

Accounts Payable Included in accounts payable are outstanding checks in excess of funds on deposit. Such amounts totaled $18.9 million and $10.2 million at year-end 2011 and 2010, respectively.

Accrued Payroll and Related Taxes Included in accrued payroll and related taxes are outstanding checks in excess of funds on deposit. Such amounts totaled $6.6 million and $6.4 million at year-end 2011 and 2010, respectively. Payroll taxes for temporary employees are recognized proportionately to direct wages for interim periods based on expected full-year amounts.

Income Taxes The Company accounts for income taxes using the liability method. Under this method, deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are provided against deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized.

Uncertain tax positions that are taken or expected to be taken in a tax return are recognized in the financial statements when it is more likely than not (i.e., a likelihood of more than fifty percent) that the position would be sustained upon examination by tax authorities that have full knowledge of all relevant information. A recognized tax position is then measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement.

Interest and penalties related to income taxes are accounted for as income tax expense.

Stock-Based Compensation The Company may grant restricted stock awards, stock options (both incentive and nonqualified), stock appreciation rights and performance awards to key employees utilizing the Company’s Class A stock. The Company utilizes the market price on the date of grant as the fair market value for restricted stock awards and estimates the fair value of stock option awards on the date of grant using an option-pricing model. The value of awards that are ultimately expected to vest is recognized as expense over the requisite service periods in SG&A expense in the Company’s consolidated statements of earnings.

Earnings Per Share Restricted stock awards that entitle their holders to receive nonforfeitable dividends before vesting are considered participating securities and, therefore, included in the calculation of earnings per share using the two-class method. The two-class method is an earnings allocation formula that determines earnings per share for each class of common stock and participating security according to dividends declared and participation rights in undistributed earnings. Under this method, earnings from continuing operations (or net earnings) is reduced by the amount of dividends declared, and the remaining undistributed earnings is allocated to common stock and participating securities based on the proportion of each class’s weighted average shares outstanding to the total weighted average shares outstanding. The calculation of diluted earnings per share includes the effect of potential common shares outstanding in the average weighted shares outstanding.

Workers’ Compensation The Company establishes accruals for workers’ compensation claims utilizing actuarial methods to estimate the undiscounted future cash payments that will be made to satisfy the claims. The estimates are based both on historical experience as well as current legal, economic and regulatory factors. The Company regularly updates its estimates, and the ultimate cost of these claims may be greater than or less than the established accrual. During 2011, the Company revised its estimate of the cost of outstanding workers’ compensation claims and, accordingly, reduced expense by $5.6 million. This compares to adjustments reducing prior year workers’ compensation claims by $5.2 million in 2010 and $2.8 million in 2009.

Fair Value Measurements

12 Months Ended

Jan. 01, 2012

Fair Value Measurements [Abstract]

Fair Value Measurements

2. Fair Value Measurements

Trade accounts receivable, accounts payable, accrued liabilities, accrued payroll and related taxes and short-term borrowings approximate their fair values due to the short-term maturities of these assets and liabilities.

Assets Measured at Fair Value on a Recurring Basis

The following tables present the assets carried at fair value as of January 1, 2012 and January 2, 2011 on the consolidated balance sheet by fair value hierarchy level, as described below.


	Fair Value Measurements on a Recurring Basis
	As of January 1, 2012
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	2.0	$	2.0	$	—	$	—
Available-for-sale investment		27.1		27.1		—		—


Total assets at fair value	$	29.1	$	29.1	$	—	$	—


	Fair Value Measurements on a Recurring Basis
	As of January 2, 2011
Description	Total		Level 1		Level 2		Level 3
	(In millions of dollars)
Money market funds	$	4.1	$	4.1	$	—	$	—
Available-for-sale investment		27.8		27.8		—		—
Forward exchange contracts, net		0.7		—		0.7		—


Total assets at fair value	$	32.6	$	31.9	$	0.7	$	—

Level 1 measurements consist of quoted prices in active markets for identical assets or liabilities. Level 2 measurements include quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability. Level 3 measurements include significant unobservable inputs.

Money market funds as of January 1, 2012 represent investments in money market accounts, all of which are restricted cash and are included in prepaid expenses and other current assets on the consolidated balance sheet. Money market funds as of January 2, 2011 represent investments in money market accounts, of which $2.9 million is included in cash and equivalents and $1.2 million of restricted cash is included in prepaid expenses and other current assets on the consolidated balance sheet. The valuations were based on quoted market prices of those accounts as of the respective period end.

Available-for-sale investment represents the Company’s investment in Temp Holdings Co., Ltd. (“Temp Holdings”) and is included in other assets on the consolidated balance sheet. The valuation is based on the quoted market price of Temp Holdings stock on the Tokyo Stock Exchange as of the period end. The unrealized loss of $2.1 million pretax and net of tax for the year ended January 1, 2012 and unrealized gain of $1.0 million pretax and net of tax for the year ended January 2, 2011 was recorded in other comprehensive income, as well as in accumulated other comprehensive income, a component of stockholders’ equity.

During 2010, the Company entered into two forward foreign currency exchange contracts to offset the variability in exchange rates on its yen-denominated debt. One contract matured in May, 2011 and the other contract matured in November, 2010. During the first quarter of 2011, the yen-denominated debt was paid in full. As a result, the Company entered into an additional forward foreign currency exchange contract during the first quarter of 2011 to offset the remaining open contract that was purchased during 2010.

Prior to maturity, these contracts, which were included in prepaid expenses and other current assets on the consolidated balance sheet, were valued using market exchange rates and were not designated as hedging instruments. Accordingly, gains and losses resulting from recording the foreign exchange contracts at fair value were reported in other expense, net on the consolidated statement of earnings, and amounted to a minor loss for the year ended January 1, 2012 and a gain of $1.6 million for the year ended January 2, 2011.

The two aforementioned forward currency exchange contracts, one to buy Japanese yen with a U.S. dollar equivalent of $6.1 million and one to sell Japanese yen with a U.S. dollar equivalent of $6.8 million, matured in May, 2011. At January 1, 2012, the Company had no open forward foreign currency exchange contracts. At January 2, 2011, the Company had one open forward foreign currency exchange contract with an expiration date of less than one year to buy foreign currencies with a U.S. dollar equivalent of $6.1 million.

During 2011, the Company entered into one non-deliverable forward foreign currency exchange contract to economically hedge the anticipated acquisition of Tradição by selling U.S. dollars and buying Brazilian real that matured on October 13, 2011. The acquisition was deferred until November 16, 2011, and the forward settled upon maturity with the counterparty. The resulting gain of $0.4 million was reported in other expense, net on the consolidated statement of earnings for the year ended January 1, 2012. As of the year end January 1, 2012, the Company had no open forward foreign currency exchange contracts. The Company does not use financial instruments for trading or speculative purposes.

Assets Measured at Fair Value on a Nonrecurring Basis

We completed our annual impairment test for all reporting units in the fourth quarter for the fiscal year ended January 1, 2012 and January 2, 2011 and determined that goodwill was not impaired. The estimated fair value of each reporting unit exceeded its related carrying value. During the second quarter of 2010, continuing operating losses in the Company’s OCG reporting unit were deemed to be a triggering event for purposes of assessing goodwill for impairment. Accordingly, we tested goodwill related to OCG and determined that OCG goodwill was not impaired.

Our analysis used significant assumptions by segment, including: expected future revenue and expense growth rates, profit margins, cost of capital, discount rate and forecasted capital expenditures. Our revenue projections assumed near-term growth consistent with current year results, followed by long-term modest growth. Assumptions and estimates about future cash flows and discount rates are complex and subjective. They can be affected by a variety of factors, including external factors such as industry and economic trends, and internal factors such as changes in our business strategy and internal forecasts. For example, a 10% reduction in our growth rate assumptions would not result in the estimated fair value falling below book value for any of our segments.

In the second quarter of 2009, due to significantly worse than anticipated economic conditions and the impacts to our business, we revised our internal forecasts for all of our segments, which we deemed to be a triggering event for purposes of assessing goodwill for impairment. Accordingly, goodwill at all of our reporting units was tested for impairment in the second quarter of 2009. As a result, we recorded a goodwill impairment loss of $50.5 million, of which $16.4 million related to the Americas Commercial reporting unit, $22.0 million related to the EMEA PT reporting unit and $12.1 million related to the APAC Commercial reporting unit. The expense was recorded in the asset impairments line on the consolidated statement of earnings.

We evaluate long-lived assets, including intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable, based on estimated undiscounted future cash flows. In 2010, management assessed the viability of certain incomplete software projects in Europe and the U.S. Based on the estimated costs to complete, management terminated the projects and recorded impairment charges of $2.0 million. After the impairment charges, the remaining balance related to these software projects was zero, which represented the fair value at January 2, 2011.

The Company’s estimates as of June 28, 2009 resulted in a $2.1 million reduction in the carrying value of long-lived assets and intangible assets in Japan. Additionally, the Company’s estimates as of September 27, 2009 resulted in a $0.5 million reduction in the carrying value of long-lived assets and intangible assets in Europe.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 21
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Acquisitions

12 Months Ended

Jan. 01, 2012

Acquisitions [Abstract]

Acquisitions

3. Acquisitions

To establish the Company’s presence in the Brazilian market, we acquired the stock of Tradição Planejamento e Tecnologia de Serviços S.A. and Tradição Tecnologia e Serviços Ltda. (collectively, “Tradição”), a national service provider in Brazil, during the fourth quarter of 2011 for $6.6 million in cash. Tradição will be included as a business unit in the Americas Commercial operating segment. The purchase price allocation for this acquisition, which is based on the fair value of assets acquired and liabilities assumed, is preliminary and could change, subject to the completion of the asset valuation, which is ongoing as of the date of this filing.

The operating results of Tradição will be accounted for on a one-month lag; accordingly, Kelly’s consolidated financial statements for 2011 do not include operating results for Tradição. Proforma financial information related to the acquisition is not presented due to immateriality. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of the date of the acquisition.


Current assets	$	6.3
Goodwill		22.9
Identified intangibles		5.3
Other noncurrent assets		0.7
Current liabilities		(14.4	)
Noncurrent liabilities		(14.2	)


Total purchase price	$	6.6

Included in the assets purchased was approximately $2.3 million of intangible assets associated with customer lists. These assets will be amortized over approximately 7 years based on the expected cash flows and will have no residual value.

During 2009, we made the following payments: $5.7 million earnout payment related to the 2007 acquisition of access AG, $1.0 million related to the 2007 acquisition of CGR/seven LLC, $0.6 million earnout payment related to the 2006 acquisition of The Ayers Group and $0.2 million earnout payment related to the 2008 acquisition of Toner Graham.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Appendix F
-Paragraph F4
-Subparagraph e

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6911361&loc=d3e6927-128479

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
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-Paragraph 4
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-URI http://asc.fasb.org/extlink&oid=6972119&loc=d3e1383-128463

+ Details

Restructuring

12 Months Ended

Jan. 01, 2012

Restructuring [Abstract]

Restructuring

4. Restructuring

Restructuring costs incurred in 2011 amounted to $2.8 million and primarily relate to adjustments to estimated lease termination costs for EMEA Commercial branches that closed in prior years. Restructuring costs incurred in 2010 totaled $7.2 million and primarily related to severance costs for the corporate headquarters and severance and lease termination costs for branches in the EMEA Commercial and APAC Commercial segments that were in the process of closure at the end of 2009. Restructuring costs totaled $29.9 million in 2009 and primarily related to global severance, lease terminations, asset write-offs and other miscellaneous costs incurred in connection with the reduction of approximately 1,900 permanent employees and the consolidation, sale or closure of approximately 240 branch locations. These costs were reported as a component of SG&A expenses. Total costs incurred since July 2008 for the restructuring program amounted to $46.4 million.

A summary of our balance sheet accrual related to the global restructuring costs follows (in millions of dollars):


Balance as of January 3, 2010	$	12.7

Amounts charged to operations		7.2
Noncash charges		(0.1	)
Reductions for cash payments		(15.1	)


Balance as of January 2, 2011		4.7

Amounts charged to operations		2.8
Reductions for cash payments		(3.0	)


Balance as of January 1, 2012	$	4.5

The remaining balance of $4.5 million as of January 1, 2012 represents primarily severance and future lease payments and is expected to be paid by 2018. On a quarterly basis, the Company reassesses the accrual associated with restructuring costs and adjusts it as necessary.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Goodwill

12 Months Ended

Jan. 01, 2012

Goodwill [Abstract]

Goodwill

5. Goodwill

There were no changes in the net carrying amount of goodwill for the fiscal year 2010. The changes in the net carrying amount of goodwill for the fiscal year 2011 are included in the table below. See Acquisitions footnote for a description of additions to goodwill in fiscal 2011.


	Goodwill,		Accumulated							Goodwill,		Accumulated			Goodwill,
	Gross		Impairment			Additions				Gross		Impairment			Net
	as of		Losses as of			to		Impairment		as of		Losses as of			as of
	Jan. 2, 2011		Jan. 2, 2011			Goodwill		Losses		Jan. 1, 2012		Jan. 1, 2012			Jan. 1, 2012
	(In millions of dollars)
Americas
Americas Commercial	$	16.4	$	(16.4	)	$	22.9	$	—	$	39.3	$	(16.4	)	$	22.9
Americas PT		39.2		—			—		—		39.2		—			39.2

Total Americas		55.6		(16.4	)		22.9		—		78.5		(16.4	)		62.1

EMEA
EMEA Commercial		50.4		(50.4	)		—		—		50.4		(50.4	)		—
EMEA PT		22.0		(22.0	)		—		—		22.0		(22.0	)		—

Total EMEA		72.4		(72.4	)		—		—		72.4		(72.4	)		—

APAC
APAC Commercial		12.1		(12.1	)		—		—		12.1		(12.1	)		—
APAC PT		1.8		—			—		—		1.8		—			1.8

Total APAC		13.9		(12.1	)		—		—		13.9		(12.1	)		1.8

OCG		26.3		—			—		—		26.3		—			26.3


Consolidated Total	$	168.2	$	(100.9	)	$	22.9	$	—	$	191.1	$	(100.9	)	$	90.2

Other Assets

12 Months Ended

Jan. 01, 2012

Other Assets [Abstract]

Other Assets

6. Other Assets

Included in other assets are the following:


	2011		2010
	(In millions of dollars)
Deferred compensation plan (See Retirement Benefits footnote)	$	88.2	$	87.8
Available-for-sale investment (See Fair Value Measurements footnote)		27.1		27.8
Workers’ compensation receivable		15.1		14.3
Intangibles, net of accumulated amortization of $20.2 million and $18.1 million, respectively		11.9		9.1
Other		9.8		15.5


Other assets	$	152.1	$	154.5

Intangible amortization expense was $2.5 million, $3.6 million and $4.9 million in 2011, 2010 and 2009, respectively.

Debt

12 Months Ended

Jan. 01, 2012

Debt [Abstract]

Debt

7. Debt

Short-Term Debt

On March 31, 2011, the Company entered into an agreement with its lenders to amend and restate its existing secured $90 million, three-year revolving credit facility (the “Facility”). The amendment increased the capacity of the Facility to $150 million, and extended the term of the Facility to March 31, 2016 from September 28, 2012. The Facility allows for borrowings in various currencies and is used to fund working capital, acquisitions, and general corporate needs.

The interest rate applicable to borrowings under the Facility at January 1, 2012 was 200 basis points over the London InterBank Offering Rate (“LIBOR”) in addition to a facility fee of 25 basis points. LIBOR rates vary by currency. The Company may also borrow using rates based on the Prime Rate; these loans have shorter notice periods and interest periods. At January 1, 2012, the prime-rate based loans were available to the Company at the Prime Rate plus 100 basis points in addition to the facility fee of 25 basis points.

At January 1, 2012, borrowings under the Facility were $6.2 million, with an interest rate of 2.90%, and the Facility had a remaining capacity of $143.8 million. In connection with the refinancing, certain of the Facility’s financial covenants and restrictions were amended and are described below, all of which were met at January 1, 2012:

•

The Company must not allow its ratio of earnings before interest, taxes, depreciation, amortization and certain cash and non-cash charges that are non-recurring in nature (“EBITDA”) to interest expense (“Interest Coverage Ratio”) for the last twelve months to be below 4.0 to 1.0 as of the end of any fiscal quarter ending prior to the fourth quarter of 2012 and 5.0 to 1.0 thereafter.

•

The Company must keep its ratio of total indebtedness to the sum of net worth and total indebtedness below 0.4 to 1.0 at all times.

•

Dividends, stock buybacks and similar transactions are limited based on the Interest Coverage Ratio. When the Interest Coverage Ratio is below 5.0 to 1.0, the Company may pay up to $20 million in aggregate over the four most recent fiscal quarters including the current quarter; when the Interest Coverage Ratio is above 5.0 to 1.0, the Company may pay up to $30 million in aggregate over the four most recent fiscal quarters including the current quarter.

•

The Company must adhere to other operating restrictions relating to the conduct of business, such as certain limitations on asset sales and the type and scope of investments.

At January 2, 2011, there were no borrowings under the Facility.

On March 31, 2011, the Company and Kelly Receivables Funding, LLC, a wholly owned bankruptcy remote special purpose subsidiary of the Company (the “Receivables Entity”), amended the Receivables Purchase Agreement related to the $100 million securitization facility (“Securitization Facility”). The amendment (i) extended the term of the Securitization Facility from 364 days to three years, (ii) reduced borrowing costs, and (iii) increased the capacity from $100 to $150 million. The Receivables Purchase Agreement will terminate December 4, 2014, unless terminated earlier pursuant to its terms.

Under the Securitization Facility, the Company will sell certain trade receivables and related rights (“Receivables”), on a revolving basis, to the Receivables Entity. The Receivables Entity may from time to time sell an undivided variable percentage ownership interest in the Receivables. The Securitization Facility also allows for the issuance of standby letters of credit (“SBLC”). The Securitization Facility contains a cross-default clause that could result in termination if defaults occur under our other loan agreements. The Securitization Facility also contains certain restrictions based on the performance of the Receivables.

As of January 1, 2012, the Securitization Facility carried $84.0 million of short-term borrowings at a rate of 1.43% and $50.1 million of SBLCs related to workers’ compensation. The interest rate applicable to borrowings under the Securitization Facility at January 1, 2012 was 55 basis points over the cost of commercial paper, in addition to a facility fee of 60 basis points. As of January 1, 2012, the remaining capacity on the Facility was $15.9 million.

As of January 2, 2011, the Securitization Facility carried $17.0 million of short-term borrowings at a rate of 1.57%, SBLCs related to workers’ compensation of $45.7 million and remaining capacity of $37.3 million.

The Receivables Entity’s sole business consists of the purchase or acceptance through capital contributions of trade accounts receivable and related rights from the Company. As described above, the Receivables Entity may retransfer these receivables or grant a security interest in those receivables under the terms and conditions of the Receivables Purchase Agreement. The Receivables Entity is a separate legal entity with its own creditors who would be entitled, if it were ever liquidated, to be satisfied out of its assets prior to any assets or value in the Receivables Entity becoming available to its equity holders. The assets of the Receivables Entity are not available to pay creditors of the Company or any of its other subsidiaries. The assets and liabilities of the Receivables Entity are included in the consolidated financial statements of the Company.

Subsequent to the acquisition of Tradição in November, 2011 (see Acquisitions footnote), the Company established an unsecured, uncommitted revolving line of credit for the Brazilian entities, which used the facility to pay off existing short-term debt. Included in financing activities in the Company’s consolidated statement of cash flows for 2011 are short-term borrowings of $6.1 million and repayment of debt of $5.4 million to reflect this activity.

The Company had unsecured, uncommitted short-term local credit facilities, including the Brazilian facility described above, that totaled $15.9 million as of January 1, 2012. Borrowings under these lines totaled $6.1 million and $0.1 million at year-end 2011 and 2010, respectively. The interest rate for these borrowings was 13.4% at January 1, 2012 and 5.0% at January 2, 2011.

Long-Term Debt

The Company had a three-year syndicated term loan facility comprised of 9 million euros and 5 million U.K. pounds, and a five-year, 6 billion yen-denominated loan agreement, all of which had a maturity date of October 3, 2011. In March, 2011, the Company fully paid these loans, using borrowings from the revolving credit facility and Securitization Facility.

As of January 2, 2011, the U.S. dollar amount outstanding on the euro and U.K. pound facility, which fluctuated based on foreign exchange rates, totaled approximately $19.7 million, all of which was classified as current, and carried an interest rate which ranged from 4.24% to 4.44%. As of January 2, 2011, the U.S. dollar amount outstanding on the yen-denominated loan balance, which also fluctuated based on foreign exchange rates, totaled approximately $42.0 million, all of which was classified as current, and carried an interest rate of 3.7%.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Retirement Benefits	12 Months Ended
Retirement Benefits	Jan. 01, 2012
Retirement Benefits [Abstract]
Retirement Benefits	8. Retirement Benefits The Company provides a qualified defined contribution plan covering substantially all U.S.-based full-time employees, except officers and certain other management employees. Upon approval by the Board of Directors, a discretionary contribution based on eligible wages may be funded annually. Discretionary contributions, which were suspended in 2009, were reinstated in 2010. The plan also offers a savings feature with Company matching contributions. Company matching contributions were suspended as of October, 2009, and were reinstated effective January, 2011. Assets of this plan are held by an independent trustee for the sole benefit of participating employees. A nonqualified deferred compensation plan is provided for officers and certain other management employees. Upon approval by the Board of Directors, a discretionary contribution based on eligible wages may be made annually. Discretionary contributions, which were suspended in 2009, were reinstated in 2010. This plan also includes provisions for salary deferrals and Company matching contributions. Company matching contributions were suspended as of February, 2009 and were reinstated effective January, 2011. The liability for the nonqualified plan was $91.7 million and $88.0 million as of year-end 2011 and 2010, respectively, and is included in current accrued payroll and related taxes and noncurrent accrued retirement benefits. The cost of participants’ earnings on this liability, which were included in SG&A expenses, were losses of $0.9 million in 2011, and earnings of $9.0 million in 2010 and $13.6 million in 2009. In connection with the administration of this plan, the Company has purchased company-owned variable universal life insurance policies insuring the lives of certain officers and key employees. The cash surrender value of these policies, which is based primarily on investments in mutual funds and can only be used for payment of the Company’s obligations related to the non-qualified deferred compensation plan noted above, was $88.2 million and $87.8 million at year-end 2011 and 2010, respectively. The cash surrender value of these insurance policies are included in other assets and are restricted for the specific use of funding this plan. Earnings on these assets, which were included in SG&A expenses, were losses of $1.8 million in 2011, and earnings of $10.1 million in 2010 and $13.8 million in 2009. The net expense for retirement benefits for both the qualified and nonqualified deferred compensation plans, including Company matching and discretionary contributions, totaled $9.9 million in 2011, $0.6 million in 2010 and $0.6 million in 2009. In addition, the Company also has several defined benefit pension plans in locations outside of the United States. The total projected benefit obligation, assets and unfunded liability for these plans as of January 1, 2012 were $12.8 million, $7.0 million and $5.8 million, respectively. The total projected benefit obligation, assets and unfunded liability for these plans as of January 2, 2011 were $11.9 million, $7.6 million and $4.3 million, respectively. Total pension expense for these plans was $0.9 million, $0.8 million and $1.0 million in 2011, 2010 and 2009, respectively. Pension contributions and the amount of accumulated other comprehensive income expected to be recognized in 2012 are not significant.

Stockholders' Equity

12 Months Ended

Jan. 01, 2012

Stockholders' Equity [Abstract]

Stockholders' Equity

9. Stockholders’ Equity

Common Stock

The authorized capital stock of the Company is 100,000,000 shares of Class A common stock and 10,000,000 shares of Class B common stock. Class A shares have no voting rights and are not convertible. Class B shares have voting rights and are convertible by the holder into Class A shares on a share-for-share basis at any time. Both classes of stock have identical rights in the event of liquidation.

Class A shares and Class B shares are both entitled to receive dividends, subject to the limitation that no cash dividend on the Class B shares may be declared unless the Board of Directors declares an equal or larger cash dividend on the Class A shares. As a result, a cash dividend may be declared on the Class A shares without declaring a cash dividend on the Class B shares.

During 2011, the Company made dividend payments totaling $3.8 million.

On May 11, 2010, the Company sold 1,576,169 shares of Kelly’s Class A common stock to Temp Holdings. The shares were sold in a private transaction at $15.42 per share, which was the average of the closing prices of the Class A common stock for the five days from May 3, 2010 through May 7, 2010, and represented 4.8 percent of the outstanding Class A shares after the completion of the sale. As part of this transaction, Kelly added a representative of Temp Holdings to Kelly’s Board of Directors.

Accumulated Other Comprehensive Income

The components of accumulated other comprehensive income at year-end 2011 and 2010 were as follows:


	2011			2010
	(in millions of dollars)

Cumulative translation adjustments, net of tax benefit of $2.7 million in 2011 and $2.1 million in 2010	$	19.3		$	28.9

Unrealized gain on marketable securities		0.5			2.6

Pension liability, net of tax benefit of $0.1 million in 2011 and $0.2 million in 2010		(3.6	)		(2.5	)


	$	16.2		$	29.0

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph d

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7, 11A
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
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-Name Accounting Standards Codification
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-Subparagraph (SAB TOPIC 4.E)
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Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
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Reference 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

+ Details

Earnings Per Share

12 Months Ended

Jan. 01, 2012

Earnings Per Share [Abstract]

Earnings Per Share

10. Earnings Per Share

The reconciliation of basic earnings per share on common stock for the year ended January 1, 2012 and January 2, 2011 follows (in millions of dollars except per share data). A reconciliation for 2009 is not applicable, since an allocation of the net loss in that year to participating securities would have an anti-dilutive effect on basic and diluted per share amounts.


	2011			2010

Earnings from continuing operations	$	64.9		$	26.1
Less: Earnings allocated to participating securities		(1.5	)		(0.3	)

Earnings from continuing operations available to common shareholders	$	63.4		$	25.8

Loss from discontinued operations	$	(1.2	)	$	—
Less: Loss allocated to participating securities		—			—

Loss from discontinued operations available to common shareholders	$	(1.2	)	$	—

Net earnings	$	63.7		$	26.1
Less: Earnings allocated to participating securities		(1.5	)		(0.3	)

Net earnings available to common shareholders	$	62.2		$	25.8

Basic earnings (loss) per share on common stock:
Earnings from continuing operations	$	1.72		$	0.71
Loss from discontinued operations	$	(0.03	)	$	—
Net earnings	$	1.69		$	0.71

Diluted earnings (loss) per share on common stock:
Earnings from continuing operations	$	1.72		$	0.71
Loss from discontinued operations	$	(0.03	)	$	—
Net earnings	$	1.69		$	0.71

Average common shares outstanding (millions)
Basic		36.8			36.1
Diluted		36.8			36.1

Due to the fact that there were no potentially dilutive common shares outstanding during the period, the computations of basic and diluted earnings per share on common stock are the same for 2011, 2010 and 2009. Stock options representing 0.6 million, 0.7 million and 0.9 million shares for 2011, 2010 and 2009, respectively, were excluded from the computation of diluted earnings (loss) per share due to their anti-dilutive effect.

We have presented earnings per share for our two classes of common stock on a combined basis. This presentation is consistent with the earnings per share computations that result for each class of common stock utilizing the two-class method as described in ASC Topic 260, “Earnings Per Share”. The two-class method is an earnings allocation formula which determines earnings per share for each class of common stock according to the dividends declared (or accumulated) and participation rights in the undistributed earnings.

In applying the two class method, we have determined that the undistributed earnings should be allocated to each class on a pro rata basis after consideration of all of the participation rights of the Class B shares (including voting and conversion rights) and our history of paying dividends equally to each class of common stock on a per share basis.

The Company’s Restated Certificate of Incorporation allows the Board of Directors to declare a cash dividend to Class A shares without declaring equal dividends to the Class B shares. Class B shares’ voting and conversion rights, however, effectively allow the Class B shares to participate in dividends equally with Class A shares on a per share basis.

The Class B shares are the only shares with voting rights. The Class B shareholders are therefore able to exercise voting control with respect to all matters requiring stockholder approval, including the election of or removal of directors. The Board of Directors has historically declared and the Company historically has paid equal per share dividends on both the Class A and Class B shares. Each class has participated equally in all dividends declared since 1987.

In addition, Class B shares are convertible, at the option of the holder, into Class A shares on a one for one basis. As a result, Class B shares can participate equally in any dividends declared on the Class A shares by exercising their conversion rights.

Stock-Based Compensation

12 Months Ended

Jan. 01, 2012

Stock-Based Compensation [Abstract]

Stock-Based Compensation

11. Stock-Based Compensation

Under the Equity Incentive Plan (the “Plan”), the Company may grant stock options (both incentive and nonqualified), stock appreciation rights, restricted stock awards and performance awards to key employees utilizing the Company’s Class A stock. The Plan provides that the maximum number of shares available for grants is 10 percent of the outstanding Class A stock, adjusted for Plan activity over the preceding five years. Shares available for future grants at January 1, 2012 under the Plan were 1,856,966. The Company issues shares out of treasury stock to satisfy stock-based awards. The Company has no intent to repurchase additional shares for the purpose of satisfying stock-based awards.

In 2011, 2010 and 2009, the Company recognized stock-based compensation cost of $5.7 million, $4.2 million and $6.0 million, respectively, as well as related tax benefits of $2.2 million, $1.6 million and $2.3 million, respectively.

Restricted Stock Awards

Restricted stock awards, which typically vest over a period of 3 to 5 years, are issued to certain key employees and are subject to forfeiture until the end of an established restriction period. The Company utilizes the market price on the date of grant as the fair market value of restricted stock awards and expenses the fair value on a straight-line basis over the vesting period.

A summary of the status of nonvested restricted stock awards under the Plan as of the year ended January 1, 2012 and changes during this period is presented as follows:


				Weighted
				Average
	Restricted			Grant Date
	Stock			Fair Value
Nonvested at January 2, 2011		708,405		$	18.85
Granted		464,800			16.84
Vested		(236,065	)		20.60
Forfeited		(29,150	)		17.62

Nonvested at January 1, 2012		907,990		$	17.41

As of January 1, 2012, unrecognized compensation cost related to unvested restricted shares totaled $13.0 million. The weighted average period over which this cost is expected to be recognized is approximately two years. The weighted average grant date fair value per share of restricted stock awards granted during 2011, 2010 and 2009 was $16.84, $18.08 and $12.82, respectively. The total fair market value of restricted shares vested during 2011, 2010 and 2009 was $3.7 million, $3.4 million and $2.8 million, respectively.

Stock Options

Under the terms of the Plan, stock options may not be granted at prices less than the fair market value on the date of grant, nor for a term exceeding 10 years, and typically vest over 3 years. The Company expenses the fair value of stock option grants on a straight-line basis over the vesting period. No stock options were granted in 2011, 2010 and 2009.

A summary of the status of stock option grants under the Plan as of the year ended January 1, 2012 and changes during this period is presented as follows:


						Weighted
				Weighted		Average
				Average		Remaining		Aggregate
				Exercise		Contractual		Intrinsic
	Options			Price		Term (Years)		Value
Outstanding at January 2, 2011		645,036		$	25.32
Granted		—			—
Exercised		—			—
Forfeited		—			—
Expired		(129,337	)		24.96

Outstanding at January 1, 2012		515,699		$	25.41		1.64	$	—

Options exercisable at January 1, 2012		515,699		$	25.41		1.64	$	—

The table above includes 51,000 of non-employee director shares outstanding at January 1, 2012.

As of January 1, 2012, there was no unrecognized compensation cost related to unvested stock options. No stock options were exercised in 2011, 2010 and 2009.

Windfall tax benefits, which were included in the “Sale of stock and other financing activities” component of net cash from financing activities in the consolidated statement of cash flows, were insignificant for 2011, 2010 and 2009.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Other Expense, Net

12 Months Ended

Jan. 01, 2012

Other Expense, Net [Abstract]

Other Expense, Net

12. Other Expense, Net

Included in other expense, net are the following:


	2011			2010			2009
	(In millions of dollars)
Interest income	$	1.0		$	0.8		$	1.3
Interest expense		(3.4	)		(5.7	)		(4.1	)
Dividend income		0.5			0.4			0.6
Foreign exchange gains (losses)		1.5			(1.2	)		(0.5	)
Other		0.3			0.3			0.5


Other expense, net	$	(0.1	)	$	(5.4	)	$	(2.2	)

Dividend income includes dividends earned on the Company’s investment in Temp Holdings (see Fair Value Measurements footnote). Included in foreign exchange gains in 2011 is a $1.6 million net gain related to the release into earnings of accumulated currency translation adjustments upon the substantially complete liquidation of certain subsidiaries. The disposals of these operations were not reported in discontinued operations due to immateriality.

Income Taxes

12 Months Ended

Jan. 01, 2012

Income Taxes [Abstract]

Income Taxes

13. Income Taxes

Earnings (loss) from continuing operations before taxes for the years 2011, 2010 and 2009 were taxed under the following jurisdictions:


	2011		2010		2009
	(in million of dollars)
Domestic	$	36.7	$	27.3	$	(56.8	)
Foreign		20.9		5.4		(91.5	)

Total	$	57.6	$	32.7	$	(148.3	)

The provision for income taxes from continuing operations was as follows:


	2011			2010			2009
	(in millions of dollars)
Current tax expense:
U.S. federal	$	5.2		$	6.2		$	(14.0	)
U.S. state and local		1.8			0.6			0.9
Foreign		13.0			9.1			0.9

Total current		20.0			15.9			(12.2	)

Deferred tax expense:
U.S. federal		(33.3	)		(11.3	)		(21.6	)
U.S. state and local		1.1			(0.3	)		(3.3	)
Foreign		4.9			2.3			(6.1	)

Total deferred		(27.3	)		(9.3	)		(31.0	)

Total provision	$	(7.3	)	$	6.6		$	(43.2	)

Deferred taxes are comprised of the following:


	2011			2010
	(in millions of dollars)
Depreciation and amortization	$	(10.4	)	$	(8.9	)
Employee compensation and benefit plans		48.4			49.4
Workers’ compensation		26.7			26.9
Unrealized loss on securities		8.3			7.7
Loss carryforwards		53.5			46.7
Credit Carryforwards		68.6			39.5
Other, net		(1.4	)		(6.6	)
Valuation allowance		(65.4	)		(52.5	)

Net deferred tax assets	$	128.3		$	102.2

The deferred tax balance is classified in the consolidated balance sheet as:


	2011			2010
	(in millions of dollars)
Current assets, deferred tax	$	38.2		$	22.4
Noncurrent deferred tax asset		94.1			84.0
Current liabilities, income and other taxes		(1.8	)		(1.5	)
Noncurrent liabilities, other long-term liabilities		(2.2	)		(2.7	)

	$	128.3		$	102.2

The differences between income taxes from continuing operations for financial reporting purposes and the U.S. statutory rate of 35% are as follows:


	2011			2010			2009
	(in millions of dollars)
Income tax based on statutory rate	$	20.2		$	11.4		$	(51.9	)
State income taxes, net of federal benefit		1.9			0.2			(1.6	)
General business credits		(28.5	)		(11.7	)		(11.8	)
Life insurance cash surrender value		0.9			(3.3	)		(4.6	)
Impairment		—			0.2			15.6
Restructuring		1.0			0.8			4.9
Foreign items		(1.5	)		0.8			5.7
Foreign business taxes		4.7			4.5			0.4
Worthless stock		(7.7	)		(0.9	)		(3.6	)
Non-deductible compensation		1.5			1.1			1.2
Change in deferred tax realizability		(0.6	)		3.0			—
Other, net		0.8			0.5			2.5

Total	$	(7.3	)	$	6.6		$	(43.2	)

General business credits primarily represent U.S. work opportunity credits and, in 2011 only, HIRE Act retention credits of $11.3 million. Foreign business taxes are taxes based on revenue less certain expenses and are classified as income taxes under ASC Topic 740 (“ASC 740”), Income Taxes. The lower 2009 amount is primarily due to the French business tax, which had been classified as a component of SG&A expenses prior to 2010. The French government changed the business tax from an asset-based tax to an income-based tax, thereby requiring the classification of this tax as an income tax beginning in 2010.

The Company has U.S. general business credit carryforwards of $66.9 million which will expire from 2028 to 2031 and foreign tax credit carryforwards of $1.7 million which will expire from 2019 to 2021. The net tax effect of state and foreign loss carryforwards at January 1, 2012 totaled $53.5 million, which expire as follows (in millions of dollars):


Year	Amount
2012-2014	$	1.2
2015-2017		2.9
2018-2021		3.3
2022-2026		5.6
2027-2031		1.7
No expiration		38.8

Total	$	53.5

The Company has established a valuation allowance for loss carryforwards and future deductible items in certain foreign jurisdictions. The valuation allowance is determined in accordance with the provisions of ASC 740, which requires an assessment of both negative and positive evidence when measuring the need for a valuation allowance. The Company’s foreign losses in recent periods in these jurisdictions represented sufficient negative evidence to require a valuation allowance under ASC 740. The Company intends to maintain a valuation allowance until sufficient positive evidence exists to support realization of the foreign deferred tax assets.

Provision has not been made for U.S. or additional foreign income taxes on an estimated $30.5 million of undistributed earnings of foreign subsidiaries, which are permanently reinvested. If these earnings were to be repatriated, the Company would be subject to additional U.S. income taxes, adjusted for foreign credits. It is not practical to determine the income tax liability that might be incurred if these earnings were repatriated.

Deferred income taxes recorded in other comprehensive income include:


	2011		2010			2009
	(in millions of dollars)
Cumulative translation adjustments	$	1.8	$	(0.3	)	$	(3.5	)
Pension liability		0.1		(0.3	)		0.1

Total	$	1.9	$	(0.6	)	$	(3.4	)

In the fourth quarter of 2009, an adjustment was made to deferred taxes to correct an immaterial error related to years prior to 2007. This caused the income tax benefit to be reduced by $1.7 million, and other comprehensive income to be reduced by $1.5 million.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:


	2011			2010			2009
	(in millions of dollars)
Balance at beginning of the year	$	8.5		$	8.9		$	4.6

Additions based on tax positions related to the current year		—			—			4.8
Additions for prior years’ tax positions		0.2			0.1			0.4
Reductions for prior years’ tax positions		(0.8	)		(0.3	)		(0.4	)
Additions for settlements		0.2			—			—
Reductions for settlements		(0.2	)		—			(0.2	)
Reductions for expiration of statutes		(0.1	)		(0.2	)		(0.3	)


Balance at end of the year	$	7.8		$	8.5		$	8.9

If the $7.8 million in 2011, $8.5 million in 2010 and $8.9 million in 2009 of unrecognized tax benefits were recognized, they would have a favorable effect of $6.7 million in 2011, $7.3 million in 2010 and $7.6 million in 2009 on the effective tax rate.

The Company recognizes both interest and penalties as part of the income tax provision. The Company recognized expense of $0.1 million in 2011 and $0.1 million in 2010 and a benefit of $0.2 million in 2009 for interest and penalties. At year end, accrued interest and penalties were $0.5 million in 2011 and $0.6 million in 2010.

The Company files income tax returns in the U.S. and in various states and foreign countries. The tax periods open to examination by the major taxing jurisdictions to which the Company is subject include the U.S. for fiscal years 2006 through 2011, Canada for fiscal years 2004 through 2011 and France for fiscal years 2009 through 2011.

The Company and its subsidiaries have various other income tax returns in the process of examination, administrative appeals or litigation. The unrecognized tax benefit and related interest and penalty balances include approximately $1.0 million for 2011 and $1.6 million for 2010 related to tax positions which are reasonably possible to change within the next twelve months due to income tax audits, settlements and statute expirations.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Supplemental Cash Flow Information

12 Months Ended

Jan. 01, 2012

Supplemental Cash Flow Information [Abstract]

Supplemental Cash Flow Information

14. Supplemental Cash Flow Information

Changes in operating assets and liabilities, net of acquisitions, as disclosed in the statements of cash flows, for the fiscal years 2011, 2010 and 2009, respectively, were as follows:


	2011			2010			2009
	(in millions of dollars)

(Increase) decrease in trade accounts receivable	$	(148.5	)	$	(95.5	)	$	116.6
(Increase) decrease in prepaid expenses and other current assets		(4.7	)		25.0			(9.2	)
Increase (decrease) in accounts payable and accrued liabilities		58.9			0.4			(59.0	)
Increase (decrease) in accrued payroll and related taxes		34.3			36.0			(41.9	)
Increase in accrued insurance		0.2			7.0			4.5
Increase (decrease) in income and other taxes		4.8			9.4			(2.0	)


Total changes in operating assets and liabilities	$	(55.0	)	$	(17.7	)	$	9.0

The Company paid interest of $2.9 million, $6.1 million and $4.2 million in 2011, 2010 and 2009, respectively. The Company paid income taxes of $21.5 million in 2011 and received a refund of income taxes of $7.8 million in 2010 and $9.4 million in 2009.

Commitments

12 Months Ended

Jan. 01, 2012

Commitments and Contingencies [Abstract]

Commitments

15. Commitments

The Company conducts its field operations primarily from leased facilities. The following is a schedule by fiscal year of future minimum commitments under operating leases as of January 1, 2012 (in millions of dollars):


Fiscal year:
2012	$	45.6
2013		30.7
2014		17.8
2015		10.4
2016		5.8
Later years		5.4


Total	$	115.7

Lease expense from continuing operations for fiscal 2011, 2010 and 2009 amounted to $50.5 million, $50.1 million and $56.8 million, respectively.

In addition to operating lease agreements, the Company has entered into unconditional purchase obligations totaling $18.3 million. These obligations relate primarily to voice and data communications services which the Company expects to utilize generally within the next two fiscal years, in the ordinary course of business. The Company has no material unrecorded commitments, losses, contingencies or guarantees associated with any related parties or unconsolidated entities.

Contingencies	12 Months Ended
Contingencies	Jan. 01, 2012
Commitments and Contingencies [Abstract]
Contingencies	16. Contingencies The Company is awaiting final court approval of a settlement of a single class action, Fuller v. Kelly Services, Inc. and Kelly Home Care Services, Inc. pending in the Superior Court of California, Los Angeles, which involves a claim for monetary damages by current and former temporary employees in the State of California. The claims are related to alleged misclassification of personal attendants as exempt and not entitled to overtime compensation under state law and alleged technical violations of a state law governing the content of employee pay stubs. A $1.2 million after tax charge relating to the settlement was recognized in discontinued operations during the second quarter of 2011. During the fourth quarter of 2011, the Company paid $1.9 million to settle a previous legal matter, Sullivan v. Kelly Services, Inc., which had been pending in the U.S. District Court Southern District of California. The Company established a reserve for this case in 2010. The Company is continuously engaged in litigation arising in the ordinary course of its business, typically matters alleging employment discrimination, alleging wage and hour violations or enforcing the restrictive covenants in the Company’s employment agreements. While there is no expectation that any of these matters will have a material adverse effect on the Company’s results of operations, financial position or cash flows, litigation is always subject to inherent uncertainty and the Company is not able to reasonably predict if any matter will be resolved in a manner that is materially adverse to the Company. The accrual for litigation costs at year-end 2011 and 2010 amounted to $4.5 million and $3.6 million, respectively, and is included in accounts payable and accrued liabilities on the consolidated balance sheet.

Segment Disclosures

12 Months Ended

Jan. 01, 2012

Segment Disclosures [Abstract]

Segment Disclosures

17. Segment Disclosures

The Company’s segments are based on the organizational structure for which financial results are regularly evaluated by the Company’s chief operating decision maker to determine resource allocation and assess performance. The Company’s seven reporting segments are: (1) Americas Commercial, (2) Americas Professional and Technical (“Americas PT”), (3) Europe, Middle East and Africa Commercial (“EMEA Commercial”), (4) Europe, Middle East and Africa Professional and Technical (“EMEA PT”), (5) Asia Pacific Commercial (“APAC Commercial”), (6) Asia Pacific Professional and Technical (“APAC PT”) and (7) Outsourcing and Consulting Group (“OCG”).

The Commercial business segments within the Americas, EMEA and APAC regions represent traditional office services, contact-center staffing, marketing, electronic assembly, light industrial and substitute teachers. The PT segments encompass a wide range of highly skilled temporary employees, including scientists, financial professionals, attorneys, engineers, IT specialists and healthcare workers. OCG includes recruitment process outsourcing (“RPO”), contingent workforce outsourcing (“CWO”), business process outsourcing (“BPO”), payroll process outsourcing (“PPO”), executive placement and career transition/outplacement services. Corporate expenses that directly support the operating units have been allocated to the seven segments based on a work effort, volume or, in the absence of a readily available measurement process, proportionately based on revenue from services. Included in Corporate is $0.5 million in 2010 and $53.1 million in 2009 related to asset impairment charges (see Fair Value Measurements footnote).

The following tables present information about the reported revenue from services and earnings from operations of the Company for the fiscal years 2011, 2010 and 2009. Asset information by reportable segment is not reported, since the Company does not produce such information internally nor does it use such data to manage its business.


	2011			2010			2009
	(In millions of dollars)
Revenue from Services:
Americas Commercial	$	2,660.9		$	2,428.2		$	1,980.3
Americas PT		982.8			889.0			792.6

Total Americas Commercial and PT		3,643.7			3,317.2			2,772.9

EMEA Commercial		990.1			872.0			895.2
EMEA PT		178.9			147.6			141.9

Total EMEA Commercial and PT		1,169.0			1,019.6			1,037.1

APAC Commercial		397.6			355.3			284.9
APAC PT		51.4			32.5			25.4

Total APAC Commercial and PT		449.0			387.8			310.3

OCG		317.3			254.8			219.9

Less: Intersegment revenue		(28.0	)		(29.1	)		(25.4	)


Consolidated Total	$	5,551.0		$	4,950.3		$	4,314.8


	2011			2010			2009
	(In millions of dollars)
Earnings (Loss) from Operations:
Americas Commercial	$	83.9		$	79.3		$	10.3
Americas PT		42.8			46.3			23.2

Total Americas Commercial and PT		126.7			125.6			33.5

EMEA Commercial		13.8			6.3			(25.7	)
EMEA PT		4.2			1.8			(2.8	)

Total EMEA Commercial and PT		18.0			8.1			(28.5	)

APAC Commercial		1.9			2.8			(4.6	)
APAC PT		(2.6	)		(3.1	)		(1.5	)

Total APAC Commercial and PT		(0.7	)		(0.3	)		(6.1	)

OCG		(2.6	)		(17.6	)		(11.8	)

Corporate		(83.7	)		(77.7	)		(133.2	)


Consolidated Total	$	57.7		$	38.1		$	(146.1	)

A summary of revenue from services by geographic area for 2011, 2010 and 2009 follows:


	2011		2010		2009
	(In millions of dollars)
Revenue From Services:
Domestic	$	3,445.4	$	3,121.9	$	2,634.3
International		2,105.6		1,828.4		1,680.5


Total	$	5,551.0	$	4,950.3	$	4,314.8

Foreign revenue is based on the country in which the legal subsidiary is domiciled. No single foreign country’s revenue was material to the consolidated revenues of the Company.

A summary of long-lived assets information by geographic area as of the years ended 2011 and 2010 follows:


	2011		2010
	(In millions of dollars)
Long-Lived Assets:
Domestic	$	72.9	$	88.8
International		17.3		15.2


Total	$	90.2	$	104.0

Long-lived assets include primarily property and equipment. No single foreign country’s long-lived assets were material to the consolidated long-lived assets of the Company.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

+ Details

New Accounting Pronouncements	12 Months Ended
New Accounting Pronouncements	Jan. 01, 2012
New Accounting Pronouncements [Abstract]
New Accounting Pronouncements	18. New Accounting Pronouncements In June 2011, the FASB amended its guidance on the presentation of comprehensive income to increase the prominence of items reported in other comprehensive income. The new guidance requires that all components of comprehensive income in stockholders’ equity be presented either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The new guidance will be effective for us at the beginning of fiscal 2012 and its adoption will not have any impact on our financial condition, results of operations or cash flows. In September 2011, the FASB issued updated guidance on the periodic testing of goodwill for impairment. This guidance will allow companies to assess qualitative factors to determine if it is more-likely-than-not that goodwill might be impaired and whether it is necessary to perform the two-step goodwill impairment test required under current accounting standards. The guidance will be effective for us at the beginning of fiscal 2012, with early adoption permitted. We do not expect the adoption of this guidance to have a material impact on our financial condition, results of operations or cash flows.

Selected Quarterly Financial Data (unaudited)

12 Months Ended

Jan. 01, 2012

Selected Quarterly Financial Data [Abstract]

SELECTED QUARTERLY FINANCIAL DATA (unaudited)

SELECTED QUARTERLY FINANCIAL DATA (unaudited)


	Fiscal Year 2011
	First		Second			Third			Fourth
	Quarter		Quarter			Quarter			Quarter		Year
	(In millions of dollars except per share data)

Revenue from services	$	1,339.1	$	1,405.8		$	1,409.8		$	1,396.3	$	5,551.0
Gross profit		213.7		224.6			228.6			227.2		894.1
SG&A expenses		212.1		203.3			206.5			214.5		836.4
Restructuring charges (credits) included in SG&A		4.0		(0.6	)		(0.6	)		—		2.8
Earnings from continuing operations		1.1		20.0			19.7			24.1		64.9
Loss from discontinued operations, net of tax		—		(1.2	)		—			—		(1.2	)
Net earnings		1.1		18.8			19.7			24.1		63.7
Basic earnings (loss) per share (1)
Earnings from continuing operations		0.03		0.53			0.52			0.64		1.72
Loss from discontinued operations		—		(0.03	)		—			—		(0.03	)
Net earnings		0.03		0.50			0.52			0.64		1.69
Diluted earnings (loss) per share (1)
Earnings from continuing operations		0.03		0.53			0.52			0.64		1.72
Loss from discontinued operations		—		(0.03	)		—			—		(0.03	)
Net earnings		0.03		0.50			0.52			0.64		1.69
Dividends per share		—		—			0.05			0.05		0.10


	Fiscal Year 2010
	First			Second		Third		Fourth
	Quarter			Quarter		Quarter		Quarter		Year
	(In millions of dollars except per share data)

Revenue from services	$	1,130.4		$	1,209.4	$	1,284.7	$	1,325.8	$	4,950.3
Gross profit		180.0			190.9		207.2		216.4		794.5
SG&A expenses		181.6			180.9		192.9		199.0		754.4
Restructuring charges (included in SG&A)		4.4			—		2.8		—		7.2
Asset impairments		—			1.5		—		0.5		2.0
(Loss) earnings from continuing operations		(2.0	)		3.9		9.6		14.6		26.1
Earnings from discontinued operations, net of tax		—			—		—		—		—
Net (loss) earnings		(2.0	)		3.9		9.6		14.6		26.1
Basic (loss) earnings per share (1)
(Loss) earnings from continuing operations		(0.06	)		0.11		0.26		0.39		0.71
Earnings from discontinued operations		—			—		—		—		—
Net (loss) earnings		(0.06	)		0.11		0.26		0.39		0.71
Diluted (loss) earnings per share (1)
(Loss) earnings from continuing operations		(0.06	)		0.11		0.26		0.39		0.71
Earnings from discontinued operations		—			—		—		—		—
Net (loss) earnings		(0.06	)		0.11		0.26		0.39		0.71
Dividends per share		—			—		—		—		—


(1)		Earnings (loss) per share amounts for each quarter are required to be computed independently and may not equal the amounts computed for the total year.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Valuation Reserves

12 Months Ended

Jan. 01, 2012

Valuation Reserves [Abstract]

VALUATION RESERVES

SCHEDULE II — VALUATION RESERVES
Kelly Services, Inc. and Subsidiaries
January 1, 2012
(In millions of dollars)


			Additions
	Balance at		Charged to		Charged to		Currency			Deductions			Balance
	beginning		costs and		other		Exchange			from			at end
	of year		expenses		accounts *		effects			reserves			of year
Description

Fiscal year ended January 1, 2012:

Reserve deducted in the balance sheet from the assets to which it applies -

Allowance for doubtful accounts	$	12.3		4.3		—		(0.2	)		(3.0	)	$	13.4

Deferred tax assets valuation allowance	$	52.5		14.1		1.5		(1.0	)		(1.7	)	$	65.4

Fiscal year ended January 2, 2011:

Reserve deducted in the balance sheet from the assets to which it applies -

Allowance for doubtful accounts	$	15.0		2.1		—		(0.2	)		(4.6	)	$	12.3

Deferred tax assets valuation allowance	$	52.7		6.1		—		(1.0	)		(5.3	)	$	52.5

Fiscal year ended January 3, 2010:

Reserve deducted in the balance sheet from the assets to which it applies -

Allowance for doubtful accounts	$	17.0		2.2		—		0.6			(4.8	)	$	15.0

Deferred tax assets valuation allowance	$	44.2		7.5		—		2.3			(1.3	)	$	52.7


*		Allowance of companies acquired.