PRGX Global (PRGX) 10-K/A 14 Mar 18 2017 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Feb. 28, 2018	Jun. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	PRGX GLOBAL, INC.
Entity Central Index Key	1,007,330
Document Type	10-K/A
Document Period End Date	Dec. 31, 2017
Amendment Flag	true
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 130.1
Entity Common Stock, Shares Outstanding		22,401,917
Amendment Description	This Amendment No. 1 is being filed solely for the purpose of inserting the conformed signature of independent auditors on their report, which was inadvertently omitted from the initial filing. Except for this correction, there have been no changes in any of the financial or other information contained in the report. For convenience, the entire Annual Report on Form 10-K, as amended, is being re-filed.

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Revenue, net	$ 161,620	$ 140,844	$ 138,302
Operating expenses:
Cost of revenue	102,052	91,299	93,169
Selling, general and administrative expenses	46,941	39,399	32,284
Depreciation of property and equipment	4,569	5,033	5,317
Amortization of intangible assets	3,634	1,832	2,458
Acquisition-related adjustments	(2,283)	0	0
Total operating expenses	154,913	137,563	133,228
Operating income from continuing operations	6,707	3,281	5,074
Foreign currency transaction (gains) losses on short-term intercompany balances	(2,190)	84	2,165
Interest expense	(1,785)	(107)	(71)
Interest income	246	260	261
Other (income) loss	(160)	(121)	1,191
Net income from continuing operations before income tax	7,518	3,471	1,908
Income tax expense	2,962	1,242	369
Net income from continuing operations	4,556	2,229	1,539
Discontinued operations:
Loss from discontinued operations	(1,372)	(1,324)	(4,765)
Income tax expense (benefit)	0	0	0
Net loss from discontinued operations	(1,372)	(1,324)	(4,765)
Net income from continuing operations	$ 3,184	$ 905	$ (3,226)
Basic earnings (loss) per common share (Note 3):
Basic earnings from continuing operations (in USD per share)	$ 0.21	$ 0.10	$ 0.06
Basic earnings from discontinued operations (in USD per share)	(0.06)	(0.06)	(0.18)
Total basic earnings (loss) per common share (in USD per share)	0.15	0.04	(0.12)
Diluted earnings (loss) per common share (Note 3):
Diluted earnings from continuing operations (in USD per share)	0.21	0.10	0.06
Diluted earnings from discontinued operations (in USD per share)	(0.06)	(0.06)	(0.18)
Total diluted earnings (loss) per common share (in USD per share)	$ 0.15	$ 0.04	$ (0.12)
Weighted-average common shares outstanding (Note 3):
Basic (shares)	21,937	21,969	25,868
Diluted (shares)	22,111	22,016	25,904

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 3,184	$ 905	$ (3,226)
Foreign currency translation adjustments	(180)	(507)	(769)
Comprehensive income (loss)	$ 3,004	$ 398	$ (3,995)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 18,823	$ 15,723
Restricted cash	51	47
Contract receivables, less allowances of $1,499 in 2017 and $799 in 2016
Billed	36,058	29,186
Unbilled	2,709	2,278
Contract receivables, net	38,767	31,464
Employee advances and miscellaneous receivables, less allowances of $292 in 2017 and $500 in 2016	1,665	2,184
Total receivables	40,432	33,648
Prepaid expenses and other current assets	4,608	3,363
Total current assets	63,914	52,781
Property and equipment:
Computer and other equipment	32,655	30,219
Furniture and fixtures	2,761	2,652
Leasehold improvements	3,916	3,558
Software	34,234	26,896
Property and equipment, gross	73,566	63,325
Less accumulated depreciation and amortization	(56,088)	(51,089)
Property and equipment, net	17,478	12,236
Goodwill (Note 4)	17,648	13,823
Intangible assets, less accumulated amortization of $40,461 in 2017 and $36,128 in 2016	18,478	10,998
Unbilled receivables	894	854
Deferred income taxes (Note 7)	1,538	2,269
Other assets	268	513
Total assets	120,218	93,474
Current liabilities:
Accounts payable and accrued expenses	8,548	7,299
Accrued payroll and related expenses	18,194	13,868
Refund liabilities	7,864	7,900
Deferred revenue	1,431	1,330
Current portion of debt (Note 5)	48	3,600
Business acquisition obligations (Note 12)	3,759	2,078
Total current liabilities	39,844	36,075
Long-term debt (Note 5)	13,526	0
Noncurrent business acquisition obligations (Note 12)	5,135	1,926
Refund liabilities	957	804
Other long-term liabilities	442	2,279
Total liabilities	59,904	41,084
Commitments and contingencies (Notes 2, 5, 6, 9 and 10)
Shareholders’ equity (Notes 9 and 11):
Common stock, no par value; $.01 stated value per share. Authorized 50,000,000 shares; 22,419,417 shares issued and outstanding at December 31, 2017 and 21,845,920 shares issued and outstanding at December 31, 2016	224	218
Additional paid-in capital	580,032	575,118
Accumulated deficit	(520,049)	(523,233)
Accumulated other comprehensive income	107	287
Total shareholders’ equity	60,314	52,390
Total liabilities and shareholders’ equity	$ 120,218	$ 93,474

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Allowances for contract receivables	$ 1,499	$ 799
Allowances for employee advances and miscellaneous receivables	292	500
Accumulated amortization on intangible assets	$ 40,461	$ 36,128
Common stock, par value (usd per share)	$ 0	$ 0
Common stock, stated value per share (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	50,000,000	50,000,000
Common stock, shares issued (shares)	22,419,417	21,845,920
Common stock, shares outstanding (shares)	22,419,417	21,845,920

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	MIP Performance Units	MIP Performance UnitsCommon Stock
Beginning balance (shares) at Dec. 31, 2014		26,762,861
Beginning balance at Dec. 31, 2014	$ 70,986	$ 268	$ 590,067	$ (520,912)	$ 1,563
Increase (Decrease) in Stockholders' Equity
Net (loss) income	(3,226)			(3,226)
Foreign currency translation adjustments	(769)				(769)
Issuances of common stock:
Restricted share awards (shares)		23,200
Restricted share awards	0
Restricted shares remitted by employees for taxes (shares)		(17,147)
Restricted shares remitted by employees for taxes	(312)		(312)
Stock option exercises (shares)		29,128
Stock option exercises	91		91
2006 MIP Performance Unit settlements (shares)							9,918
2006 MIP Performance Unit settlements						$ 0
Forfeited restricted share awards (shares)		(7,918)
Forfeited restricted share awards	0
Repurchase of common stock (shares)		(4,118,386)
Repurchase of common stock	(18,071)	$ (41)	(18,030)
Stock-based compensation expense	3,716		3,716
Ending balance (shares) at Dec. 31, 2015		22,681,656
Ending balance at Dec. 31, 2015	52,415	$ 227	575,532	(524,138)	794
Increase (Decrease) in Stockholders' Equity
Net (loss) income	905			905
Foreign currency translation adjustments	(507)				(507)
Issuances of common stock:
Restricted shares remitted by employees for taxes (shares)		(20,829)
Restricted shares remitted by employees for taxes	(217)		(217)
Stock option exercises (shares)		90,496
Stock option exercises	320		320
2006 MIP Performance Unit settlements		$ 300
Repurchase of common stock (shares)		(905,403)
Repurchase of common stock	(3,772)	$ (9)	(3,763)
Stock-based compensation expense	$ 3,246		3,246
Ending balance (shares) at Dec. 31, 2016	21,845,920	21,845,920
Ending balance at Dec. 31, 2016	$ 52,390	$ 218	575,118	(523,233)	287
Increase (Decrease) in Stockholders' Equity
Net (loss) income	3,184			3,184
Foreign currency translation adjustments	(180)				(180)
Issuances of common stock:
Restricted share awards (shares)		381,059
Restricted share awards	0	$ 4	(4)
Restricted shares remitted by employees for taxes (shares)		(15,006)
Restricted shares remitted by employees for taxes	$ (100)		(100)
Stock option exercises (shares)	225,043	225,043
Stock option exercises	$ 1,172	$ 2	1,170
2006 MIP Performance Unit settlements		$ 1,500
Restricted stock unit settlement (shares)		10,000
Restricted stock unit settlement	0
Forfeited restricted share awards (shares)		(27,599)
Forfeited restricted share awards	0
Repurchase of common stock (shares)		0
Stock-based compensation expense	$ 3,848		3,848
Ending balance (shares) at Dec. 31, 2017	22,419,417	22,419,417
Ending balance at Dec. 31, 2017	$ 60,314	$ 224	$ 580,032	$ (520,049)	$ 107

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income (loss)	$ 3,184	$ 905	$ (3,226)
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	8,203	6,879	7,810
Amortization of deferred loan costs	85	60	20
Noncash interest expense	1,215	0	0
Stock-based compensation expense	7,052	5,123	3,926
Other loss from sale of assets	0	22	1,191
Foreign currency transaction (gains) losses on short-term intercompany balances	(2,190)	84	2,165
Deferred income taxes	731	(861)	(1,112)
Change in fair value of contingent consideration	(2,283)	0	0
Changes in operating assets and liabilities, net of business acquisitions:
Restricted cash	(4)	1	5
Billed receivables	(3,949)	(3,339)	4,331
Unbilled receivables	(469)	(509)	1,305
Prepaid expenses and other current assets	(417)	(1,506)	705
Other assets	(57)	(65)	0
Accounts payable and accrued expenses	815	1,218	(1,949)
Accrued payroll and related expenses	975	2,606	(3,595)
Refund liabilities	115	67	2,389
Deferred revenue	101	(5)	(784)
Other long-term liabilities	353	(562)	272
Net cash provided by operating activities	13,460	10,118	13,453
Cash flows from investing activities:
Business acquisition, net of cash acquired	(10,128)	(3,669)	(520)
Business divestiture	0	0	783
Purchases of property and equipment, net of disposal proceeds	(9,355)	(5,887)	(4,482)
Net cash used in investing activities	(19,483)	(9,556)	(4,219)
Cash flows from financing activities:
Repayments of long-term debt	66	0	0
Payments for deferred loan costs	(155)	0	(100)
Proceeds from term loan	10,000	3,600	0
Repurchases of common stock	0	(3,772)	(18,071)
Restricted stock repurchased from employees for withholding taxes	(100)	(218)	(312)
Proceeds from option exercises	1,172	326	91
Net cash provided by (used in) financing activities	10,983	(64)	(18,392)
Effect of exchange rates on cash and cash equivalents	(1,860)	103	(1,455)
Net increase (decrease) in cash and cash equivalents	3,100	601	(10,613)
Cash and cash equivalents at beginning of period	15,723	15,122	25,735
Cash and cash equivalents at end of period	18,823	15,723	15,122
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	434	60	63
Cash paid during the period for income taxes, net of refunds received	2,929	1,407	1,085
Noncash investing activities:
Fair value of contingent consideration liabilities at the date of acquisition	$ 5,954	$ 3,834	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies and Basis of Presentation	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies and Basis of Presentation	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (a) Description of Business and Basis of Presentation Description of Business The principal business of PRGX Global, Inc. and subsidiaries is providing recovery audit services to large businesses and government agencies having numerous payment transactions. PRGX also provides services adjacent to recovery audit services, including supplier information management ("SIM"), data transformation, spend analytics and associated advisory services, to a similar client base. These businesses include, but are not limited to: • retailers such as discount, department, specialty, grocery and drug stores, and wholesalers who sell to these retailers; • business enterprises other than retailers such as manufacturers, financial services firms, pharmaceutical companies, and resource companies such as oil and gas companies; and • federal and state government agencies. Except as otherwise indicated or unless the context otherwise requires, “PRGX,” “we,” “us,” “our” and the “Company” refer to PRGX Global, Inc. and its subsidiaries. PRGX currently provides services to clients in over 30 countries across a multitude of industries. Basis of Presentation During the fourth quarter of 2015 we discontinued the Healthcare Claims Recovery Audit ("HCRA") business. The results of our continuing and discontinued operations for the years ended December 31, 2017 , 2016 and 2015 are presented in accordance with ASC 205-20, Presentation of Financial Statements - Discontinued Operations . The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”). Actual results could differ from those estimates. (b) Revenue Recognition, Billed and Unbilled Receivables, and Refund Liabilities We base our revenue on specific contracts with our clients. These contracts generally specify: (a) time periods covered by the audit; (b) nature and extent of audit services we are to provide; (c) the client’s duties in assisting and cooperating with us; and (d) fees payable to us, generally expressed as a specified percentage of the amounts recovered by the client resulting from overpayment claims identified. Clients generally recover claims either by taking credits against outstanding payables or future purchases from the involved vendors, or receiving refund checks directly from those vendors. The manner in which a claim is recovered by a client often is dictated by industry practice. In addition, many clients establish specific procedural guidelines that we must satisfy prior to submitting claims for client approval, and these guidelines are unique to each client. For some services we provide, we earn our compensation in the form of a fixed fee, a fee per hour, or a fee per other unit of service. We generally recognize revenue for a contractually specified percentage of amounts recovered when we have determined that our clients have received economic value (generally through credits taken against existing accounts payable due to the involved vendors or refund checks received from those vendors) and when we have met the following criteria: (a) persuasive evidence of an arrangement exists; (b) services have been rendered; (c) the fee billed to the client is fixed or determinable; and (d) collectability is reasonably assured. In certain limited circumstances, we will invoice a client prior to meeting all four of these criteria; in such cases, we defer the revenue until we meet all of the criteria. Additionally, for purposes of determining appropriate timing of recognition and for internal control purposes, we rely on customary business practices and processes for documenting that we have met the criteria described in (a) through (d) above. Such customary business practices and processes may vary significantly by client. On occasion, it is possible that a transaction has met all of the revenue recognition criteria described above but we do not recognize revenue, unless we can otherwise determine that criteria (a) through (d) above have been met, because our customary business practices and processes specific to that client have not been completed. Historically, there has been a certain amount of revenue with respect to which, even though we had met the requirements of our revenue recognition policy, our clients’ vendors ultimately have rejected the claims underlying the revenue. In that case, our clients may request a refund or offset of such amount even though we may have collected fees. We record any such refunds as a reduction of revenue. We provide refund liabilities for these reductions in the economic value previously received by our clients with respect to vendor claims we identified and for which we previously have recognized revenue. We compute an estimate of our refund liabilities at any given time based on actual historical refund data. Billed receivables are stated at the amount we plan to collect and do not bear interest. We make ongoing estimates relating to the collectibility of our billed receivables and maintain a reserve for estimated losses resulting from the inability of our clients to meet their financial obligations to us. This reserve is primarily based on the level of past-due accounts based on the contractual terms of the receivables, our history of write-offs, and our relationships with, and the economic status of, our clients. Unbilled receivables relate to claims for which clients have received economic value but for which we contractually have agreed not to submit an invoice to the clients at such time. Unbilled receivables arise when a portion of our fee is deferred at the time of the initial invoice. At a later date (which can be up to a year after original invoice, and at other times a year after completion of the audit period), we invoice the unbilled receivable amount. Notwithstanding the deferred due date, our clients acknowledge that we have earned this unbilled receivable at the time of the original invoice, but have agreed to defer billing the client for the related services. We record periodic changes in unbilled receivables and refund liabilities as adjustments to revenue. We derive a relatively small portion of revenue on a “fee-for-service” basis whereby billing is based upon a fixed fee, a fee per hour, or a fee per other unit of service. We recognize revenue for these types of services as we provide and invoice for them, and when criteria (a) through (d) as set forth above are met. (c) Cash and Cash Equivalents Cash and cash equivalents include all cash balances and highly liquid investments with an initial maturity of three months or less from date of purchase. We place our temporary cash investments with high credit quality financial institutions. At times, certain investments may be in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance limit or otherwise may not be covered by FDIC insurance. Some of our cash and cash equivalents are held at banks in jurisdictions outside the U.S. that have restrictions on transferring such assets outside of these countries on a temporary or permanent basis. Such restricted net assets are not significant in comparison to our consolidated net assets. The $18.8 million in cash and cash equivalents as of December 31, 2017 includes $5.0 million held in the U.S., $1.8 million held in Canada, and $12.0 million held in other foreign jurisdictions, primarily in the United Kingdom, Australia, New Zealand, Mexico and Brazil. Our cash and cash equivalents included short-term investments of approximately $1.9 million as of December 31, 2017 and $2.2 million as of December 31, 2016 , of which approximately $1.9 million and $2.2 million , respectively, were held at banks outside of the United States, primarily in Brazil and Canada. (d) Fair Value of Financial Instruments We state cash equivalents at cost, which approximates fair market value. The carrying values for receivables from clients, unbilled receivables, accounts payable, deferred revenue and other accrued liabilities reasonably approximate fair market value due to the nature of the financial instrument and the short term maturity of these items. We record bank debt, if any, as of the period end date based on the effective borrowing rate and repayment terms when originated. As of December 31, 2017 , we had $13.6 million in bank debt outstanding. As of December 31, 2016 , we had $3.6 million in bank debt outstanding. We believe the carrying value of the bank debt approximates its fair value. We considered the factors used in determining the fair value of this debt to be Level 3 inputs (significant unobservable inputs). We had $8.9 million of business acquisition obligations as of December 31, 2017 , and $4.0 million as of December 31, 2016 . Our business acquisition obligations represent the fair value of deferred consideration and earn-out payments estimated to be due as of the date for which we recorded these amounts. We determine the preliminary estimated fair values based on our projections of future revenue and profits or other factors used in the calculation of the ultimate payment to be made. The discount rate that we use to value the liability is based on specific business risk, cost of capital, and other factors. We consider these factors to be Level 3 inputs (significant unobservable inputs). We state certain assets at fair value on a nonrecurring basis as required by accounting principles generally accepted in the United States of America. Generally, these assets are recorded at fair value on a nonrecurring basis as a result of impairment charges. (e) Property and Equipment We report property and equipment at cost or estimated fair value at acquisition date and depreciate them over their estimated useful lives using the straight-line method. Our useful lives for fixed assets are three years for computer laptops, four years for desktops, five years for IT server, storage and network equipment, five years for furniture and fixtures and three years for purchased software. We amortize leasehold improvements using the straight-line method over the shorter of the lease term or ten years. Depreciation expense from continuing operations was $4.6 million in 2017 , $5.0 million in 2016 and $5.3 million in 2015 . We review the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, we will recognize an impairment loss equal to the amount by which the carrying value exceeds the fair value of the asset. No impairment charges were necessary in the three years ended December 31, 2017 . (f) Software Development Costs We capitalize a portion of the costs we incur related to our internal development of software that we use in our operations and amortize these costs using the straight-line method over the expected useful lives of three to seven years. We also capitalize a portion of the costs we incur related to our internal development of software that we intend to market to others. We amortize these costs over the products’ estimated economic lives, which typically are three years, beginning when the underlying products are available for general release to clients. We review the carrying value of capitalized software development costs for impairment whenever events and circumstances indicate that the carrying value of the asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, we will recognize an impairment loss equal to the amount by which the carrying value exceeds the fair value of the asset. We consider software development activities to be research and development costs and expense them as incurred. However, we capitalize the costs incurred for the development of computer software that will be sold, leased, or otherwise marketed or that will be used in our operations beginning when technological feasibility has been established. Research and development costs from continuing operations, including the amortization of amounts previously capitalized, were $2.2 million in 2017 , $3.5 million in 2016 and $3.0 million in 2015 . (g) Goodwill and Intangible Assets Goodwill represents the excess of the purchase price over the estimated fair market value of net identifiable assets of acquired businesses. We evaluate the recoverability of goodwill and other intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other , in the fourth quarter of each year or sooner if events or changes in circumstances indicate that the carrying amount may exceed its fair value. This evaluation includes a preliminary assessment of qualitative factors to determine if it is necessary to perform a two-step impairment testing process. The first step identifies potential impairments by comparing the fair value of the reporting unit with its carrying value, including goodwill. If the calculated fair value of a reporting unit exceeds the carrying value, goodwill is not impaired, and the second step is not necessary. If the carrying value of a reporting unit exceeds the fair value, the second step calculates the possible impairment loss by comparing the implied fair value of goodwill with the carrying value. If the fair value is less than the carrying value, we would record an impairment charge. We are not required to calculate the fair value of our reporting units that hold goodwill unless we determine that it is more likely than not that the fair value of these reporting units is less than their carrying values. In this analysis, we consider a number of factors, including changes in our legal, business and regulatory climates, changes in competition or key personnel, macroeconomic factors impacting our company or our clients, our recent financial performance and expectations of future performance and other pertinent factors. Based on these analyses, we determined that it was not necessary for us to perform the two-step process. We last used independent business valuation professionals to estimate fair value in the fourth quarter of 2010 and determined that fair value exceeded carrying value for all relevant reporting units. No impairment charges were necessary based on our internal assessments in the three years ended December 31, 2017 . (h) Direct Expenses and Deferred Costs We typically expense direct expenses that we incur during the course of recovery audit and delivery of Adjacent Services offerings as incurred. For certain implementation and set-up costs associated with our “fee for service” revenue that we earn over an extended period of time, we defer the related direct and incremental costs and recognize them as expenses over the life of the underlying contract. (i) Income Taxes We account for income taxes under the asset and liability method. We recognize deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. We measure deferred tax assets and liabilities using enacted tax rates we expect to apply to taxable income in the years in which we expect to recover or settle those temporary differences. We recognize the effect on the deferred tax assets and liabilities of a change in tax rates in income in the period that includes the enactment date. We reduce our deferred tax assets by a valuation allowance if it is more likely than not that some portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences are deductible. In determining the amount of valuation allowance to record, we consider all available positive and negative evidence affecting specific deferred tax assets, including our past and anticipated future performance, the reversal of deferred tax liabilities, the length of carry-back and carry-forward periods and the implementation of tax planning strategies. Objective positive evidence is necessary to support a conclusion that a valuation allowance is not needed for all or a portion of deferred tax assets when significant negative evidence exists. Cumulative losses in recent years are the most compelling form of negative evidence we considered in this determination. We apply a “more-likely-than-not” recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. We refer to GAAP for guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. In accordance with FASB ASC 740, our policy for recording interest and penalties associated with tax positions is to record such items as a component of income before income taxes. A number of years may elapse before a particular tax position is audited and finally resolved or when a tax assessment is raised. The number of years subject to tax assessments also varies by tax jurisdictions. (j) Foreign Currency We use the local currency as the functional currency in the majority of the countries in which we conduct business outside of the United States. We translate the assets and liabilities denominated in foreign currencies into U.S. dollars at the current rates of exchange at the balance sheet date. We include the translation gains and losses as a separate component of shareholders’ equity and in the determination of comprehensive income (loss). We translate revenue and expenses in foreign currencies at the weighted average exchange rates for the period. We separately state the foreign currency transaction gains and losses on short-term intercompany balances in the Consolidated Statements of Operations. We include all other realized and unrealized foreign currency transaction gains (losses) in “Selling, general and administrative expenses.” (k) Earnings (Loss) Per Common Share We compute basic earnings (loss) per common share by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. We compute diluted earnings (loss) per common share by dividing net income (loss) available to common shareholders by the sum of (1) the weighted-average number of shares of common stock outstanding during the period, (2) the dilutive effect of the assumed exercise of stock options using the treasury stock method, and (3) the dilutive effect of other potentially dilutive securities. We exclude the potential dilutive effect of stock options and convertible instruments from the determination of diluted earnings (loss) per common share if the effect of including them would be antidilutive. (l) Stock-Based Compensation We account for awards of equity instruments issued to employees and directors under the fair value method of accounting and recognize such amounts in our Consolidated Statements of Operations. We measure compensation cost for all stock-based awards at fair value on the date of grant and recognize compensation expense in our Consolidated Statements of Operations using the straight-line method over the service period over which we expect the awards to vest. We recognize compensation costs for awards with performance conditions based on the probable outcome of the performance conditions. We accrue compensation cost if we believe it is probable that the performance condition(s) will be achieved and do not accrue compensation cost if we believe it is not probable that the performance condition(s) will be achieved. In the event that it becomes probable that performance condition(s) will no longer be achieved, we reverse all of the previously recognized compensation expense in the period such a determination is made. We estimate the fair value of all time-vested options as of the date of grant using the Black-Scholes option valuation model, which was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. Option valuation models require the input of highly subjective assumptions, including the expected stock price volatility, which we calculate based on the historical volatility of our common stock. We use a risk-free interest rate, based on the U.S. Treasury instruments in effect at the time of the grant, for the period comparable to the expected term of the option. We use the “simplified” method in estimating the expected term of options as we have concluded that our historical share option exercise experience is a less than reasonable basis upon which to estimate the expected term for our grants. We estimate the fair value of nonvested stock awards (restricted stock and restricted stock units) as being equal to the market value of the common stock on the date of the award. We classify our share-based payments as either liability-classified awards or as equity-classified awards. We remeasure liability-classified awards to fair value at each balance sheet date until the award is settled. We measure equity-classified awards at their grant date fair value and do not subsequently remeasure them. We have classified our share-based payments which are settled in our common stock as equity-classified awards and our share-based payments that are settled in cash as liability-classified awards. Compensation costs related to equity-classified awards generally are equal to the fair value of the award at grant-date amortized over the vesting period of the award. The liability for liability-classified awards generally is equal to the fair value of the award as of the balance sheet date multiplied by the percentage vested at the time. We record the change in the liability amount from one balance sheet date to another to compensation expense. (m) Comprehensive Income (Loss) and Accumulated Other Comprehensive Income Consolidated comprehensive income (loss) consists of consolidated net income (loss) and foreign currency translation adjustments. We present the calculation of consolidated comprehensive income (loss) in the accompanying Consolidated Statements of Comprehensive Income (Loss). No amounts have been reclassified out of Accumulated Other Comprehensive Income during the periods presented in our consolidated financial statements. (n) Segment Reporting We report our operating segment information in three segments: Recovery Audit Services – Americas; Recovery Audit Services – Europe/Asia-Pacific and Adjacent Services. We include the unallocated portion of corporate selling, general and administrative expenses not specifically attributable to our three operating segments in Corporate Support. Our business segments reflect the internal reporting that our Chief Executive Officer, who is our chief operating decision maker, uses for the purpose of making decisions about allocating resources and assessing performance. Our management, including our Chief Executive Officer, uses what we internally refer to as “Adjusted EBITDA” as the primary measure of profit or loss for purposes of assessing the operating performance of all operating segments. We define Adjusted EBITDA as earnings from continuing operations before interest, taxes, depreciation and amortization (“EBITDA”) as adjusted for unusual and other significant items that management views as distorting the operating results of the various segments from period to period. EBITDA and Adjusted EBITDA are not financial measures determined in accordance with GAAP. Such non-GAAP financial measures do not measure the profit or loss of the reportable segments in accordance with GAAP. Given that we use Adjusted EBITDA as our primary measure of segment performance, GAAP rules on segment reporting require that we include this non-GAAP measure in our discussion of our operating segments. We also must reconcile Adjusted EBITDA to our operating results presented on a GAAP basis. We provide this reconciliation in Note 2 to these consolidated financial statements along with other information about our reportable segments. We do not intend the reconciling items to be, nor should they be, interpreted as non-recurring or extraordinary, or in any manner be deemed as adjustments made in accordance with GAAP. Because Adjusted EBITDA is not a financial measure determined in accordance with GAAP, it may not be comparable to other similarly titled measures of other companies. (o) Loss Contingencies Certain conditions may exist as of the date the financial statements are issued that may result in a loss to the Company, but which will only be determined and resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss is likely to occur and the amount of the liability can be estimated, then the estimated liability is accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not accrued or disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed. Legal costs relating to loss contingencies are expensed as incurred. (p) Reclassification of Prior Year Balance Sheet Certain reclassifications have been made in the prior year in order to conform to the current year presentation. (q) Impact of Recently Issued Accounting Standards A summary of the recently issued accounting standards issued by the Financial Accounting Standards Board (“FASB”) and included in the Accounting Standards Codification (“ASC”) that apply to us is set forth below. Adopted by the Company in 2017 FASB ASC Update No. 2017-04 - In January 2017, the FASB issued Accounting Standards Update 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The standard removes the second step of the two step test used to determine an impairment of goodwill. Under the new standard, an entity only compares the fair value of the reporting unit to the carrying amount, including goodwill, and records the amount of goodwill impairment as the excess of a reporting unit's carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. The standard became effective for the Company beginning January 1, 2017. The Company has concluded that the early adoption of this standard, which is permitted, had no material impact on its consolidated results of operations, financial condition, cash flows, and financial statement disclosures. FASB ASC Update No. 2016-09 - In March 2016, the FASB issued Accounting Standards Update 2016-09, Stock Compensation (Topic 718) . The standard requires the recognition of the income tax effects of awards in the income statement when the awards vest or are settled, thus eliminating additional paid in capital pools. The standard also allows for the employer to repurchase more of an employee’s shares for tax withholding purposes without triggering liability accounting. In addition, the standard allows for a policy election to account for forfeitures as they occur rather than on an estimated basis. The standard became effective for the Company beginning January 1, 2017. The Company has concluded that the adoption of this standard had no material impact on its consolidated results of operations, financial condition, cash flows, and financial statement disclosures. FASB ASC Update No. 2016-05 - In March 2016, the FASB issued Accounting Standards Update 2016-05, Derivatives and Hedging (Topic 815) . The standard clarifies that a change in the counterparty to a derivative instrument that has been designated as the hedging instrument under Topic 815 does not, in and of itself, require designation of that hedging relationship provided that all other hedge accounting criteria continue to be met. The standard became effective for the Company beginning January 1, 2017. The Company has concluded that the early adoption of this standard, which is permitted, had no material impact on its consolidated results of operations, financial condition, cash flows, and financial statement disclosures. Accounting Standards Not Yet Adopted FASB ASC Update No. 2016-02 - In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases (Topic 842). The standard requires the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition. The standard requires lessors to classify leases as either sales-type, finance or operating. A sales-type lease occurs if the lessor transfers all of the risks and rewards, as well as control of the underlying asset, to the lessee. If risks and rewards are conveyed without the transfer of control, the lease is treated as a financing lease. If the lessor does not convey risks and rewards or control, an operating lease results. The standard will become effective for the Company beginning January 1, 2019. The Company is currently assessing the impact adoption of this standard will have on its consolidated results of operations, financial condition, cash flows, and financial statement disclosures. FASB ASC Update No. 2014-09 - In May 2014, the FASB issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606), as later amended, which resulted in a new accounting standard Revenue from Contracts with Customers (Topic 606) , which supersedes the revenue recognition requirements in Accounting Standards Codification (“ASC”) 605, Revenue Recognition. The new revenue recognition standard requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. Accounting Standards Update 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The new standard is effective on January 1, 2018. We have elected to adopt the revenue recognition standard in the first quarter of 2018 with a cumulative adjustment to retained earnings. We have completed our assessment of the new revenue recognition guidance. We do not anticipate the adoption of this standard to have a material impact on our financial statements, aside from adding expanded required disclosures.

Operating Segments and Related

Operating Segments and Related Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Operating Segments and Related Information	OPERATING SEGMENTS AND RELATED INFORMATION We conduct our operations through three reportable segments: Recovery Audit Services – Americas represents recovery audit services (other than HCRA services) provided in the United States of America (“U.S.”), Canada and Latin America. Recovery Audit Services – Europe/Asia-Pacific represents recovery audit services provided in Europe, Asia and the Pacific region. Adjacent Services represents data transformation, spend analytics, PRGX OPTIX and SIM services, and associated advisory services. We include the unallocated portion of corporate selling, general and administrative expenses not specifically attributable to the three reportable segments in Corporate Support . During the fourth quarter of 2015, PRGX entered into agreements with third parties to fulfill its Medicare recovery audit contractor ("RAC") program subcontract obligations to audit Medicare payments and provide support for claims appeals and assigned its remaining Medicaid contract to another party. The Company will continue to incur certain expenses while the current Medicare RAC contracts are still in effect. As part of discontinuing the HCRA business, the Company has an accrual for outstanding Medicare RAC appeals of approximately $2.9 million as of December 31, 2017. The HCRA services business has been reported as Discontinued Operations in accordance with US GAAP. Discontinued operations information for the years ended December 31, 2017 , 2016 and 2015 (in thousands) is as follows: Results of Discontinued Operations (in thousands) Years Ended December 31, 2017 2016 2015 Revenue, net $ — $ (14 ) $ 1,266 Cost of sales 1,350 1,112 4,743 Selling, general and administrative expense 14 184 1,253 Depreciation and amortization 8 14 35 Pretax loss from discontinued operations (1,372 ) (1,324 ) (4,765 ) Income tax expense — — — Net loss from discontinued operations $ (1,372 ) $ (1,324 ) $ (4,765 ) We evaluate the performance of our reportable segments based upon revenue and measures of profit or loss we refer to as EBITDA and Adjusted EBITDA. We define Adjusted EBITDA as earnings before interest and taxes (“EBIT”), adjusted for depreciation and amortization (“EBITDA”), and then further adjusted for unusual and other significant items that management views as distorting the operating results of the various segments from period to period. Such adjustments include restructuring charges, stock-based compensation, bargain purchase gains, acquisition-related charges and benefits (acquisition transaction costs, acquisition obligations classified as compensation, and fair value adjustments to acquisition-related contingent consideration), tangible and intangible asset impairment charges, certain litigation costs and litigation settlements, certain severance charges and foreign currency transaction gains and losses on short-term intercompany balances viewed by management as individually or collectively significant. We do not have any inter-segment revenue. Segment information for the years ended December 31, 2017 , 2016 and 2015 (in thousands) is as follows: Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Corporate Support Total 2017 Revenue, net $ 113,122 $ 44,372 $ 4,126 $ — $ 161,620 Net income from continuing operations $ 4,556 Income tax expense 2,962 Interest expense, net 1,539 EBIT $ 29,163 $ 11,700 $ (7,942 ) $ (23,864 ) 9,057 Depreciation of property and equipment 3,165 599 805 — 4,569 Amortization of intangible assets 1,919 142 1,573 — 3,634 EBITDA 34,247 12,441 (5,564 ) (23,864 ) 17,260 Foreign currency transaction (gains) losses on short-term intercompany balances (249 ) (1,769 ) (9 ) (163 ) (2,190 ) Acquisition-related adjustments — — — (2,283 ) (2,283 ) Transformation severance and related expenses 313 655 320 378 1,666 Other (income) loss 751 184 (195 ) (900 ) (160 ) Stock-based compensation — — — 7,052 7,052 Adjusted EBITDA $ 35,062 $ 11,511 $ (5,448 ) $ (19,780 ) $ 21,345 Capital expenditures $ 2,389 $ 2,383 $ 1,335 $ 3,248 $ 9,355 Allocated assets $ 65,397 $ 22,474 $ 9,486 $ — $ 97,357 Unallocated assets: Cash and cash equivalents — — — 18,823 18,823 Restricted cash — — — 51 51 Deferred income taxes — — — 1,538 1,538 Prepaid expenses and other assets — — — 910 910 Discontinued operations — — — 1,539 1,539 Total assets $ 65,397 $ 22,474 $ 9,486 $ 22,861 $ 120,218 Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Corporate Support Total 2016 Revenue, net $ 99,861 $ 37,335 $ 3,648 $ — $ 140,844 Net income from continuing operations $ 2,229 Income tax expense 1,242 Interest income, net (153 ) EBIT $ 25,476 $ 6,455 $ (4,617 ) $ (23,996 ) 3,318 Depreciation of property and equipment 3,750 529 754 — 5,033 Amortization of intangible assets 1,477 — 355 — 1,832 EBITDA 30,703 6,984 (3,508 ) (23,996 ) 10,183 Foreign currency transaction losses (gains) on short-term intercompany balances 31 107 17 (71 ) 84 Transformation severance and related expenses 517 312 258 242 1,329 Other loss — — (121 ) — (121 ) Stock-based compensation — — — 5,123 5,123 Adjusted EBITDA $ 31,251 $ 7,403 $ (3,354 ) $ (18,702 ) $ 16,598 Capital expenditures $ 4,393 $ 600 $ 894 $ — $ 5,887 Allocated assets $ 47,690 $ 14,813 $ 10,532 $ — $ 73,035 Unallocated assets: Cash and cash equivalents — — — 15,723 15,723 Restricted cash — — — 47 47 Deferred income taxes — — — 2,269 2,269 Prepaid expenses and other assets — — — 800 800 Discontinued operations 1,600 1,600 Total assets $ 47,690 $ 14,813 $ 10,532 $ 20,439 $ 93,474 Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Corporate Support Total 2015 Revenue, net $ 97,009 $ 36,264 $ 5,029 $ — $ 138,302 Net loss from continuing operations $ 1,539 Income tax expense 369 Interest income, net (190 ) EBIT $ 22,539 $ 2,573 $ (5,131 ) $ (18,263 ) 1,718 Depreciation of property and equipment 4,036 647 634 — 5,317 Amortization of intangible assets 1,728 600 130 — 2,458 EBITDA 28,303 3,820 (4,367 ) (18,263 ) 9,493 Foreign currency transaction (gains) losses on short-term intercompany balances 807 1,533 12 (187 ) 2,165 Transformation severance and related expenses 322 589 30 308 1,249 Other loss — — 1,191 — 1,191 Stock-based compensation — — — 3,926 3,926 Adjusted EBITDA $ 29,432 $ 5,942 $ (3,134 ) $ (14,216 ) $ 18,024 Capital expenditures $ 3,669 $ 543 $ 270 $ — $ 4,482 Allocated assets $ 44,588 $ 13,922 $ 1,030 $ — $ 59,540 Unallocated assets: Cash and cash equivalents — — — 15,122 15,122 Restricted cash — — — 48 48 Deferred loan cost — — — 80 80 Deferred income taxes — — — 1,361 1,361 Prepaid expenses and other assets — — — 2,465 2,465 Discontinued operations — — — 1,775 1,775 Total assets $ 44,588 $ 13,922 $ 1,030 $ 20,851 $ 80,391 The following table presents revenue by country based on the location of clients served (in thousands): Years Ended December 31, 2017 2016 2015 United States $ 93,447 $ 80,857 $ 80,484 United Kingdom 23,408 17,501 19,540 Canada 14,375 14,531 12,388 Australia 8,732 7,354 6,111 France 5,987 6,934 6,186 Mexico 5,385 4,900 4,340 Brazil 2,053 1,169 1,223 Spain 1,127 964 1,019 Ireland 929 337 513 New Zealand 899 979 596 Hong Kong 889 824 864 Colombia 709 583 610 Thailand 699 654 933 Other 2,981 3,257 3,495 $ 161,620 $ 140,844 $ 138,302 The following table presents long-lived assets by country based on the location of the asset (in thousands): December 31, 2017 2016 United States $ 47,371 $ 34,429 UK 5,510 2,047 All Other 1,125 1,074 $ 54,006 $ 37,550 One client, The Kroger Co., accounted for approximately 12% of revenue from continuing operations in 2017 and approximately 11% of revenue from continuing operations in 2016, while no one client accounted for 10% or more of revenue from continuing operations in 2015 .

Earnings (Loss) Per Common Shar

Earnings (Loss) Per Common Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings (Loss) Per Common Share	EARNINGS (LOSS) PER COMMON SHARE The following tables set forth the computations of basic and diluted earnings (loss) per common share (in thousands, except per share data): Years Ended December 31, Basic earnings (loss) per common share: 2017 2016 2015 Numerator: Net income from continuing operations $ 4,556 2 $ 2,229 $ 1,539 Net loss from discontinued operations $ (1,372 ) $ (1,324 ) $ (4,765 ) Denominator: Weighted-average common shares outstanding 21,937 21,969 25,868 Basic earnings per common share from continuing operations $ 0.21 $ 0.10 $ 0.06 Basic loss per common share from discontinued operations $ (0.06 ) $ (0.06 ) $ (0.18 ) Years Ended December 31, Diluted earnings (loss) per common share: 2017 2016 2015 Numerator: Net income from continuing operations $ 4,556 $ 2,229 $ 1,539 Net loss from discontinued operations $ (1,372 ) $ (1,324 ) $ (4,765 ) Denominator: Weighted-average common shares outstanding 21,937 21,969 25,868 Effect of dilutive securities from stock-based compensation plans 174 47 36 Denominator for diluted earnings per common share 22,111 22,016 25,904 Diluted earnings per common share from continuing operations $ 0.21 $ 0.10 $ 0.06 Diluted loss per common share from discontinued operations $ (0.06 ) $ (0.06 ) $ (0.18 ) Weighted-average shares outstanding excludes antidilutive shares underlying options that totaled 2.3 million , 2.9 million , and 3.3 million shares, respectively, from the computation of diluted earnings per common share for the years ended December 31, 2017 , 2016 , and 2015 .

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	GOODWILL AND INTANGIBLE ASSETS (a) Goodwill We evaluate the recoverability of goodwill in the fourth quarter of each year or sooner if events or changes in circumstances indicate that the carrying amount may exceed its fair value. These analyses did not result in an impairment charge during the periods presented. Goodwill by reportable segments during 2017 and 2016 was as follows (in thousands): Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Total Balance, January 1, 2016 $ 10,755 $ 813 $ 242 $ 11,810 Goodwill recorded in connection with business combinations — — 2,146 2,146 Foreign currency translation — (133 ) — (133 ) Balance, December 31, 2016 10,755 680 2,388 13,823 Goodwill recorded in connection with business combinations 2,685 869 140 3,694 Foreign currency translation — 131 — 131 Balance, December 31, 2017 $ 13,440 $ 1,680 $ 2,528 $ 17,648 During 2017, we recorded goodwill of $3.6 million in our Recovery Audit Services - Americas and Recovery Audit Services - Europe/Asia-Pacific segments in conjunction with the acquisition of Cost & Compliance Associates, LLC and Cost & Compliance Associates Limited respectively, (collectively "C&CA") on February 23, 2017. C&CA is a commercial recovery audit and contract compliance firm with operations in the U.S. and the UK (refer to Note 12 below). During 2016, we recorded goodwill of $2.1 million in our Adjacent Services segment in conjunction with our October 31, 2016 acquisition of Lavante. Lavante is a SaaS-based SIM and recovery audit services firm, based in San Jose, California. Lavante’s assets consist primarily of its proprietary software applications and customer contracts. (b) Intangible Assets Intangible assets consist principally of amounts we assigned to customer relationships, trademarks, non-compete agreements and trade names in conjunction with business acquisitions. Changes in gross carrying amounts for intangible assets in 2015 related primarily to the divestiture of certain assets from a document service offering ("SDS assets"). Note 12 – Business Acquisitions and Divestitures below includes a more detailed description of the divestiture in 2015 and recent acquisitions. Certain of our intangible assets associated with acquisitions of assets or businesses by our foreign subsidiaries are denominated in the local currency of such subsidiary and therefore are subject to foreign currency ("FX") adjustments. We present the amounts for these transactions in United States dollars utilizing foreign currency exchange rates as of the respective balance sheet dates. Amortization expense relating to intangible assets was $3.6 million in 2017 , $1.8 million in 2016 and $2.5 million in 2015 . As of December 31, 2017 and based on our current amortization methods, we project amortization expense relating to intangible assets for the next five years will be $3.4 million in 2018 , $3.5 million in 2019 , $3.3 million in 2020 , $1.7 million in 2021 and $0.9 million in 2022 . We use accelerated amortization methods for customer relationships and trade names, and straight-line amortization for non-compete agreements and trademarks. Changes in noncurrent intangible assets during 2017 and 2016 were as follows (in thousands): Customer Relationships Trademarks Non- compete Agreements Software Trade Names Total Gross carrying amount: Balance, January 1, 2016 $ 37,784 $ 931 $ 1,477 $ — $ 2,200 $ 42,392 Acquisition of Lavante Assets — — — 6,178 — 6,178 FX adjustments and other (1,211 ) (78 ) (155 ) — — (1,444 ) Balance, December 31, 2016 36,573 853 1,322 6,178 2,200 47,126 Acquisition of C&CA Assets 9,556 135 1,232 — — 10,923 FX adjustments and other 777 38 75 — — 890 Balance, December 31, 2017 $ 46,906 $ 1,026 $ 2,629 $ 6,178 $ 2,200 $ 58,939 Accumulated amortization: Balance, January 1, 2016 $ (31,246 ) $ (881 ) $ (1,381 ) $ — $ (2,200 ) $ (35,708 ) Amortization expense (1,414 ) (50 ) (96 ) (272 ) — (1,832 ) FX adjustments and other 1,179 78 155 — — 1,412 Balance, December 31, 2016 (31,481 ) (853 ) (1,322 ) (272 ) (2,200 ) (36,128 ) Amortization expense (1,796 ) (22 ) (204 ) (1,612 ) — (3,634 ) FX adjustments and other (585 ) (38 ) (76 ) — — (699 ) Balance, December 31, 2017 $ (33,862 ) $ (913 ) $ (1,602 ) $ (1,884 ) $ (2,200 ) $ (40,461 ) Net carrying amount: Balance, December 31, 2016 $ 5,092 $ — $ — $ 5,906 $ — $ 10,998 Balance, December 31, 2017 $ 13,044 $ 113 $ 1,027 $ 4,294 $ — $ 18,478 Estimated useful life (years) 6-15 years 5 years 1-5 years 4 years 4-5 years

Debt

Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Debt	DEBT In May of 2016, the Company adopted ASU 2015-03, Interest - Simplifying the Presentation of Debt Issuance Costs . ASU 2015-03 changed the presentation of debt issuance costs on the balance sheet by requiring that they be presented as a direct deduction from the related debt liability, rather than represented as a separate asset. As a result, the Company’s deferred financing costs are now reflected in Long-term debt, excluding current portion on the Company’s Consolidated Balance Sheets for all periods presented. Long-term debt as of December 31, 2017 and 2016 consists of the following (in thousands): As of December 31 2017 2016 Gross DFC (1) Net Gross DFC Net Revolving Facility $ 13,600 $ (131 ) $ 13,469 $ 3,600 $ — $ 3,600 Capital lease obligations 105 — 105 — — — Total long term debt 13,705 (131 ) 13,574 3,600 — 3,600 Less: Current portion of long-term debt 48 — 48 3,600 — 3,600 Long-term debt, excluding current portion $ 13,657 $ (131 ) $ 13,526 $ — $ — $ — (1) DFC refers to deferred financing costs related to the Company's long-term debt. On January 19, 2010, we entered into a four -year revolving credit and term loan agreement with SunTrust Bank (“SunTrust”). The SunTrust credit facility initially consisted of a $15.0 million committed revolving credit facility and a $15.0 million term loan. The SunTrust credit facility is guaranteed by the Company and its domestic subsidiaries and is secured by substantially all of our assets. The Company modified the existing credit facility agreement through various amendments during fiscal years 2014 and 2016. Included in these amendments was the refinancing of the committed credit facility in 2014, and clarification of certain definitions and other terms of the facility in 2016. The refinancing resulted in an extended maturity date of December 23, 2017, as well as lower interest rate. Pursuant to the December 2014 amendment, the credit facility would bear interest at a rate per annum comprised of a specified index rate based on one-month LIBOR, plus an applicable margin ( 1.75% per annum). The index rate was determined as of the first business day of each calendar month. We must pay a commitment fee, payable quarterly, on the unused portion of the credit facility. On May 4, 2017, we entered into an amendment of the SunTrust credit facility, that, among other things, (i) increased the aggregate principal amount of the committed revolving credit facility from $20.0 million to $35.0 million through December 31, 2018, which will be reduced to $30.0 million thereafter, (ii) extended the maturity date of the credit facility to December 31, 2019, (iii) added customary provisions to reflect European Union “bail-in” directive compliance language, and (iv) modified the financial covenants applicable to the Company during the remaining term of the credit facility by (A) revising the maximum leverage ratio and minimum fixed charge coverage ratio and (B) adding an additional financial covenant requiring the Company to maintain a minimum amount of consolidated adjusted EBITDA. In addition, the applicable margin used to determine the interest rate per annum on outstanding borrowings under the credit facility, and the ongoing commitment fee payable on the unused portion of the revolving credit facility commitment, both of which previously had been fixed percentages per annum, have been amended and both now will vary based upon our quarterly leverage ratio calculation under the SunTrust credit facility. The applicable margin per annum on interest accruing on all borrowings under the credit facility outstanding on or after May 4, 2017, and the applicable percentage per annum commitment fee accruing on and after that date, respectively will be determined as follows: Pricing Level Leverage Ratio Applicable Margin for LIBOR Index Rate Loans Applicable Margin for Base Rate Loans Applicable Percentage for Commitment Fee I Less than 1.25:1.00 2.25% per annum 1.25% per annum 0.250% per annum II Greater than or equal to 1.25:1.00 but less than 1.75:1.00 2.50% per annum 1.50% per annum 0.375% per annum III Greater than or equal to 1.75:1.00 2.75% per annum 1.75% per annum 0.375% per annum As of December 31, 2017 there was $13.6 million in debt outstanding under the revolving SunTrust facility that will be due December 31, 2019. The amount available for additional borrowing under the SunTrust credit facility was $21.4 million as of December 31, 2017. Based on the terms of the credit facility, as amended, the applicable interest rate at December 31, 2017 was approximately 3.60% . As of December 31, 2017 we were required to pay a commitment fee of 0.25% per annum, payable quarterly, on the unused portion of the revolving SunTrust credit facility. The SunTrust credit facility includes customary affirmative, negative, and financial covenants binding on the Company, including delivery of financial statements and other reports, maintenance of existence, and transactions with affiliates. The negative covenants limit the ability of the Company, among other things, to incur debt, incur liens, make investments, sell assets or declare or pay dividends on its capital stock. The financial covenants included in the SunTrust credit facility, among other things, limit the amount of capital expenditures the Company can make, set forth maximum leverage and net funded debt ratios for the Company and a minimum fixed charge coverage ratio, and also require the Company to maintain minimum consolidated earnings before interest, taxes, depreciation and amortization. In addition, the SunTrust credit facility includes customary events of default. The Company was in compliance with the covenants in its SunTrust credit facility as of December 31, 2017. Future Commitments The following is a summary of the combined principal maturities of all long-term debt and principal payments to be made under the Company’s capital lease agreements for each of the fiscal years presented in the table below (in thousands): Year Ended December 31 2018 $ 73 2019 13,625 2020 7 Total $ 13,705

Lease Commitments

Lease Commitments	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Lease Commitments	LEASE COMMITMENTS PRGX is committed under noncancelable lease arrangements for facilities and equipment. Rent expense, excluding costs associated with the termination of noncancelable lease arrangements, was $5.1 million in 2017 , $3.9 million in 2016 and $4.6 million in 2015 . In January 2014, we amended the lease for our principal executive offices to extend the term through December 31, 2021, reduce the lease payment for 2014, and reduce the space under lease from approximately 132,000 square feet to approximately 58,000 square feet effective January 1, 2015. As of December 31, 2015, we had no subleased property. Starting in February 2016 we subleased approximately 3,000 square feet. We have entered into several operating lease agreements that contain provisions for future rent increases, free rent periods or periods in which rent payments are reduced (abated). We charge the total amount of rental payments due over the lease term to rent expense on the straight-line, undiscounted method over the lease terms. Future minimum lease payments under noncancelable operating leases including the amended lease for our principal executive offices, are as follows (in thousands): Year Ending December 31, Gross Sublease Income Amount 2018 $ 3,363 $ (69 ) $ 3,294 2019 2,981 (72 ) 2,909 2020 2,527 (74 ) 2,453 2021 2,116 (77 ) 2,039 2022 440 — 440 Total payments $ 11,427 $ (292 ) $ 11,135

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Income (loss) before income taxes from continuing operations relate to the following jurisdictions (in thousands): Years Ended December 31, 2017 2016 2015 United States $ (6,502 ) $ (5,306 ) $ (244 ) Foreign 14,020 8,777 2,152 $ 7,518 $ 3,471 $ 1,908 The provision for income taxes for continuing operations consists of the following (in thousands): Years Ended December 31, 2017 2016 2015 Current: Federal $ — $ — $ — State 1 — (13 ) Foreign 2,230 2,103 1,494 2,231 2,103 1,481 Deferred: Federal (155 ) — — State — — — Foreign 886 (861 ) (1,112 ) 731 (861 ) (1,112 ) Total $ 2,962 $ 1,242 $ 369 The significant differences between the U.S. federal statutory tax rate and the Company’s effective income tax expense for earnings (in thousands) are as follows: Years Ended December 31, 2017 2016 2015 Statutory federal income tax rate $ 2,631 $ 1,180 $ 649 State income taxes, net of federal effect (62 ) (173 ) (240 ) Net operating loss limitation 2,975 — — Deferred tax true-up — (4,103 ) 8,078 Change in deferred tax asset valuation allowance (15,338 ) 4,877 (6,729 ) Statutory rate change 13,850 — — Foreign tax rate differential (899 ) (712 ) (223 ) Compensation deduction limitation — 113 (1,201 ) Other, net (195 ) 60 35 Total $ 2,962 $ 1,242 $ 369 The tax effects of temporary differences and carry-forwards that give rise to deferred tax assets and liabilities consist of the following (in thousands): Years Ended December 31, 2017 2016 Deferred income tax assets: Accounts payable and accrued expenses $ 1,215 $ 737 Accrued payroll and related expenses 1,691 3,062 Stock-based compensation expense 3,508 3,531 Depreciation of property and equipment 1,711 2,579 Capitalized Software — — Non-compete agreements — — Unbilled receivables and refund liabilities 1,811 2,216 Operating loss carry-forwards of foreign subsidiary 11,000 10,907 Federal operating loss carry-forwards 17,161 33,087 State operating loss carry-forwards 3,591 3,919 Other 376 1,181 Gross deferred tax assets 42,064 61,219 Less valuation allowance 34,776 50,114 Gross deferred tax assets net of valuation allowance 7,288 11,105 Deferred income tax liabilities: Intangible assets 1,987 2,299 Capitalized software 29 1,928 Other 3,734 4,609 Gross deferred tax liabilities 5,750 8,836 Net deferred tax assets $ 1,538 $ 2,269 Our reported effective tax rates on income approximated 39.4% in 2017, 35.8% in 2016, and 19.3% in 2015. Reported income tax expense in each year primarily results from taxes on the income of foreign subsidiaries. The effective tax rates generally differ from the expected tax rate primarily due to the Company’s deferred tax asset valuation allowance on the domestic earnings and taxes on income of foreign subsidiaries. On December 22, 2017, the Tax Cuts and Jobs Act (the "Tax Act"), was signed into law making significant changes to the Internal Revenue Code. The new legislation contains several key provisions that impact the consolidated financial statements for the year ended December 31, 2017. Additionally, in December 2017, the SEC staff issued Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act (SAB 118) , which allows us to record provisional amounts during a measurement period not to extend beyond one year of the enactment date. Since the Tax Act was passed late in the fourth quarter of 2017, and ongoing guidance and accounting interpretation are expected over the next 12 months, we consider the accounting of the transition tax, deferred tax re-measurements, and other items to be incomplete though we have recorded provisional amounts in the consolidated financial statements. We expect to complete our analysis within the measurement period in accordance with SAB 118. The new legislation contains several key provisions that affect us. The lowering of the corporate tax rate from 35% to 21% resulted in our deferred tax balances and related valuation allowances being re-measured to reflect the future tax benefit at the new enacted rate. The U.S. deferred tax assets were reduced by $13.9 million and the valuation allowance was also reduced by $13.9 million . This remeasurement results in no net impact to the effective tax rate for the year ended December 31, 2017. In addition the Alternative Minimum Tax (“AMT”) has been repealed for tax years beginning after December 31, 2017 and the AMT credit will be refundable in future years. The Company has an AMT credit balance of approximately $155,000 recorded as a deferred tax asset and has now released the valuation allowance related to this balance, resulting in a $155,000 income tax benefit. The Tax Act requires the payment of a transition tax on the mandatory deemed repatriation of cumulative unremitted foreign earnings, the larger amount measured on November 2, 2017 and December 31, 2017. Based upon all available evidence and the Company’s analysis, there is no transition tax liability due to a net earnings and profits deficit in our controlled foreign corporations and no impact to the effective tax rate for the year ended December 31, 2017. The Global Intangible Low Tax Income Tax (“GILTI”) is a U.S. minimum tax on the foreign earnings on intangible assets. The Company has elected to account for the impact of the minimum tax in the period realized. GILTI results in no impact to the effective tax rate for the year ended December 31, 2017. We undertook a detailed review of our deferred taxes and it was determined with the exception of the deferred tax assets associated with the AMT credit described above, a valuation allowance was required for all other U.S. deferred tax assets. We continue to maintain a valuation allowance on our U.K. deferred tax assets. We reduce our deferred tax assets by a valuation allowance if it is more likely than not that some portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences are deductible. In making this determination, we consider all available positive and negative evidence affecting specific deferred tax assets, including our past and anticipated future performance, the reversal of deferred tax liabilities, the length of carryback and carryforward periods and the implementation of tax planning strategies. Since this evaluation requires consideration of future events, significant judgment is required in making the evaluation, and our conclusion could be materially different should certain of our expectations not be met. The balance of our valuation allowance was $34.8 million as of December 31, 2017, representing a change of $15.3 million from the valuation allowance of $50.1 million recorded as of December 31, 2016. The primary driver of the valuation allowance movement was determined by the re-measurement of deferred tax assets and corresponding valuation allowance due to the reduction in the U.S. corporate tax rate under The Act as discussed above. In 2015, management determined that a valuation allowance was no longer required against the deferred tax assets of one of its U.S. branches in Australia. As of December 31, 2015, we had gross deferred tax assets of $1.5 million relating to this subsidiary. The benefit of these deferred tax assets is reflected as a credit to tax expense of $0.5 million during the year ended December 31, 2015. In 2016, management determined that a valuation allowance was no longer required against the deferred tax assets of its U.S. branches in New Zealand and Singapore. As of December 31, 2016, we had gross deferred tax assets of $8.4 million relating to those foreign subsidiaries. The benefit of these deferred tax assets is reflected as a credit of $1.7 million to tax expense during the year ended December 31, 2016. In 2017, management determined that a valuation allowance was no longer required against the deferred tax assets of certain of its U.S. branches in Spain, Taiwan, Thailand and Mexico. As of December 31, 2017, we had gross deferred tax assets of $0.9 million relating to those foreign subsidiaries. The benefit of these deferred tax assets is reflected as a credit of $0.2 million to tax expense during the year ended December 31, 2017. As of December 31, 2017, we had approximately $81.7 million of U.S. federal loss carry-forwards available to reduce future U.S. federal taxable income. The U.S. federal loss carry-forwards expire between 2025 and 2035. As of December 31, 2017, we had approximately $65.0 million of state loss carry-forwards available to reduce future state taxable income. The state loss carry-forwards expire between 2018 and 2037 and are subject to certain limitations. The U.S. federal and state loss carry-forwards at December 31, 2017, reflect adjustments for current period write-downs associated with ownership changes for state tax purposes. Generally, we have not provided deferred taxes on the undistributed earnings of international subsidiaries as we consider these earnings to be permanently reinvested. As it relates to the earnings of our Brazilian subsidiary, we assert that we are not permanently reinvested. We did not provide additional incremental U.S. income tax expense on these amounts as our Brazilian subsidiary did not have undistributed earnings during the year. On December 30, 2016, the Company experienced an ownership change as defined under Section 382 of the Internal Revenue Code (“IRC”). This ownership change resulted in an annual IRC Section 382 limitation that limits the use of certain tax attribute carry-forwards and also resulted in the write-off of certain deferred tax assets and the related valuation allowances that the Company recorded in 2017. The Company has performed its assessment and has determined that $ 87.3M million of the gross federal net operating losses outstanding as of December 30, 2016 will be available for use going-forward. A reconciliation of our beginning and ending amount of unrecognized tax benefits and related accrued interest thereon is as follows: Unrecognized Tax Benefits Accrued Interest and Penalties Balance at January 1, 2015 $ 677 $ 220 Additions based on tax positions related to the current year — — Additions based on tax positions related to the prior years — 24 Decrease based on payments made during the year — — Decreases based on tax positions related to the prior years $ (142 ) $ (42 ) Balance at December 31, 2015 $ 535 $ 202 Additions based on tax positions related to the current year — — Additions based on tax positions related to the prior years — 11 Decreases based on payments made during the year — — Decreases based on tax positions related to the prior years (38 ) (59 ) Balance at December 31, 2016 $ 497 $ 154 Additions based on tax positions related to the current year — — Additions based on tax positions related to the prior years 116 19 Decreases based on payments made during the year — — Decreases based on tax positions related to the prior years (420 ) (145 ) Balance at December 31, 2017 $ 193 $ 28 Due to the complexity of the tax rules underlying these unrecognized tax benefits, and the unclear timing of tax audits, tax agency determinations, and other events, we cannot establish reasonably reliable estimates for the periods in which the cash settlement of these liabilities will occur. We file U.S., state, and foreign income tax returns in jurisdictions with varying statutes of limitations. As of December 31, 2017 , the 2014 through 2016 tax years generally remain subject to examination by federal and most state and foreign tax authorities. The use of net operating losses generated in tax years prior to 2014 may also subject returns for those years to examination.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2017
Compensation and Retirement Disclosure [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS We maintain a defined contribution retirement plan (the "Plan") in accordance with Section 401(k) of the Internal Revenue Code, which allows eligible participating employees to defer a portion of their annual compensation and contribute such amount to one or more investment funds. We match employee contributions in a discretionary amount to be determined by management and approved by the Board of Directors each plan year up to the lesser of 6% of an employee’s annual compensation or $3,000 per participant. We also may make additional discretionary contributions to the Plan as determined by management and approved by the Board of Directors each plan year. Company matching funds and discretionary contributions vest 100% after three years of service for participants who either had attained three or more years of service or were hired on or after January 1, 2012. For all other participants, company matching funds and discretionary contributions vest at the rate of 20% after two years of service and 100% after three years of service. We amended the Plan in 2013 to add Roth 401(k) plan features that allow participating employees to make post-tax contributions in addition to, or in lieu of, the pre-tax contributions allowed under the Plan. Company matching funds are made on a pre-tax basis for both pre-tax and post-tax employee contributions, and are subject to the above limitations based on the aggregate pre-tax and post-tax contribution by the participant. The Company contributed to the Plan approximately $0.8 million in 2017 , $0.8 million in 2016 , and $0.8 million in 2015 .

Capital Structure

Capital Structure	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
CAPITAL STRUCTURE	CAPITAL STRUCTURE On February 21, 2014, our Board of Directors authorized a stock repurchase program under which we could repurchase up to $10.0 million of our common stock from time to time through March 31, 2015. On March 25, 2014, our Board of Directors authorized a $10.0 million increase to the stock repurchase program, bringing the total amount of its common stock that the Company could repurchase under the program to $20.0 million . On October 24, 2014, our Board of Directors authorized a $20.0 million increase to the stock repurchase program, increasing the total share repurchase program to $40.0 million , and extended the duration of the program to December 31, 2015. In October 2015, our Board of Directors authorized an additional $10.0 million increase to the stock repurchase program, increasing the total share repurchase program to $50.0 million, and extended the duration of the program to December 31, 2016. In December 2016, our Board of Directors authorized an additional $10.0 million increase to the stock repurchase program, increasing the total share repurchase program to $60.0 million, and extended the duration of the program to December 31, 2017. In December 2017, our Board of Directors extended the duration of the program to December 31, 2018. We repurchased 0.9 million shares of our common stock during the year ended December 31, 2016 for $3.8 million and no shares in the year ended December 31, 2017. Pursuant to exercises of outstanding stock options, we issued 225,043 shares of our common stock having a value of $1.5 million in the year ended December 31, 2017 and 90,496 shares of our common stock having a value of $0.3 million in the year ended December 31, 2016 .

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal Proceedings We are party to a variety of legal proceedings arising in the normal course of business. While the results of these proceedings cannot be predicted with certainty, management believes that the final outcome of these proceedings will not have a material adverse effect on our financial position, results of operations or cash flows.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	STOCK-BASED COMPENSATION Plan Summary During 2017, the Company had two shareholder-approved stock-based compensation plans under which equity awards have been granted: (1) the 2008 Equity Incentive Plan (“2008 EIP”); and (2) the 2017 Equity Incentive Compensation Plan (“2017 EICP”) (collectively, the “Plans”). The Company generally issues authorized but previously unissued shares to satisfy stock option exercises, grants of restricted stock awards and vesting of restricted stock units. 2008 EIP Awards During the first quarter of 2008, the Board of Directors of the Company adopted the 2008 EIP, which was approved by the shareholders at the annual meeting of the shareholders on May 29, 2008. The 2008 EIP authorized the grant of incentive and non-qualified stock options, stock appreciation rights, restricted stock, restricted stock units and other incentive awards. Pursuant to amendments to the 2008 EIP that were approved by the Board of Directors and the Company's shareholders, 10,600,000 shares were reserved for issuance under the 2008 EIP to award grants to key employees, directors and service providers. The options granted pursuant to the 2008 EIP generally had seven year terms and vested in equal annual increments over the vesting period, which typically was three years for employees and one year for directors. No further awards can be granted from the 2008 EIP following the approval of the 2017 EICP by shareholders on June 27, 2017. 2017 EICP Awards In April 2017, the Board of Directors adopted the 2017 EICP, which was approved by the shareholders at the annual meeting of the shareholders on June 27, 2017. The 2017 EICP applies to awards granted on or after June 27, 2017. Under the 2017 EICP, the Company may grant incentive and non-qualified stock options, stock appreciation rights, restricted stock, deferred stock, restricted stock units, performance units, performance shares, dividend equivalents, bonus shares, and other stock-based or cash-based awards. The maximum number of shares of common stock that may be issued pursuant to the awards under the 2017 EICP is 3.4 million shares plus that number of shares of common stock subject to awards granted under the 2008 EIP that were outstanding when the 2017 EICP became effective and that subsequently terminate without deleting of the shares, whether by lapse, forfeiture, cancellation, or otherwise. The options granted to date pursuant to the 2017 EICP have a term of seven years. As of December 31, 2017, there were approximately 3.1 million shares available for future grants under the 2017 EICP. Grants Option Awards The following table summarizes stock option awards granted during the years ended December 31, 2017 , 2016 , and 2015 : Grantee Type # of Options Granted Vesting Period Weighted Average Exercise Price Weighted Average Grant Date Fair Value 2017 Director group 90,566 1 year or less $ 6.34 $ 3.49 Director group (1) 35,000 3 years $ 6.25 $ 3.50 CEO grant 500,000 4 years $ 7.35 $ 2.36 Employee group 30,000 3 years $ 7.25 $ 3.99 Employee inducement (2) 335,000 3 years $ 6.19 $ 3.41 2016 Director group (3) 195,417 1 year or less $ 5.01 $ 2.71 Director group (1) 35,000 3 years $ 4.80 $ 2.66 Employee inducement (4)(5) 232,500 3 years $ 4.61 $ 2.60 2015 Director group 249,273 1 year or less $ 4.49 $ 2.44 Employee group 17,092 3 years $ 3.99 $ 1.33 Employee inducement (6) 135,000 3 years $ 5.51 $ 1.42 (1) The Company granted non-qualified stock options to one director in connection with the director joining the Company's board of directors. (2) The Company granted non-qualified stock options outside its existing stock-based compensation plans to certain employees. (3) Includes 20,417 non-qualified stock options granted to one director in connection with the director joining the Company's board of directors. (4) The Company granted non-qualified stock options outside its existing stock-based compensation plans in 2016 in connection with an employee joining the Company. (5) The Company granted non-qualified stock options outside its existing stock-based compensation plans in connection with the closing of the Lavante acquisition. (6) The Company granted non-qualified stock options outside its existing stock-based compensation plans in 2015 to three employees in connection with the employees joining the Company. Nonvested Stock Awards The following table summarizes nonvested stock awards granted during the years ended December 31, 2017 , 2016 and 2015 : Grantee Type # of Stock Awards Vesting Period Weighted Average Grant Date Fair Value 2017 Director group 51,179 1 year or less $ 6.35 Employee group (1) 641,751 3 years or less $ 6.31 Employee inducement (2) 100,000 3 years or less $ 6.33 2016 Employee group (3) 1,250,750 2 years $ 4.88 Employee inducement (4) 100,000 3 years $ 4.94 2015 Director group 4,273 1 year or less $ 4.02 Director group 17,092 3 years $ 3.99 Employee group (5) 2,493,333 3 years $ 3.99 Employee inducement (6) 10,000 3 years $ 5.29 (1) The Company granted nonvested performance-based stock awards (restricted stock units), restricted stock units and restricted stock awards in the first quarter of 2017 to twelve executive officers totaling 458,000 units. During the second quarter of 2017, the Company issued 183,751 restricted stock awards and restricted stock units to key employees. (2) The Company granted nonvested performance-based stock awards (restricted stock units) and restricted stock awards in 2017 to two executive officers in connection with the employees joining the Company. (3) The Company granted nonvested performance-based stock awards (restricted stock units) in 2016 to five executive officers, and certain other key employees. (4) The Company granted nonvested performance-based stock awards (restricted stock units) outside its existing stock-based compensation plans in 2016 to three employees in connection with the employees joining the Company. (5) The Company granted nonvested performance-based stock awards (restricted stock units) in the first quarter of 2015 to eight executive officers totaling 1,325,000 units. During the third and fourth quarters of 2015, the Company issued 1,168,333 units to key employees. (6) The Company granted nonvested stock awards (restricted stock) outside its existing stock-based compensation plans in 2015 to two employees in connection with the employees joining the Company. Nonvested stock awards, including both restricted stock and restricted stock units, generally are nontransferable until vesting and the holders are entitled to receive dividends with respect to the nonvested shares. Prior to vesting, the grantees of restricted stock are entitled to vote the shares, but the grantees of restricted stock units are not entitled to vote the shares. Generally, nonvested stock awards vest in equal annual increments over the vesting period, which typically is three years for employees and one year for directors. Performance-Based Restricted Stock Units In March 2017, six executive officers and six other senior leaders were granted 274,800 performance-based restricted stock units ("PBUs") under the 2008 EIP. If vested, 100% of the vested PBUs will be paid in whole shares of common stock. 65% of the PBUs vest and become payable based on the cumulative revenue from continuing operations and 35% of the PBUs vest and become payable on the cumulative adjusted EBITDA from continuing operations that the Company achieves, in each case, for the two -year performance period ending December 31, 2018. At the threshold performance level, 35% of the PBUs will become vested and payable and at the target performance level, 100% of the PBUs will become vested and payable. If performance falls between the stated performance levels the percentage of PBUs that shall become vested and payable will be based on a straight line interpolation between such stated performance levels (although the PBUs may not become vested and payable for more than 100% of the PBUs and no PBUs shall become vested and payable if performance does not equal or exceed the applicable threshold performance level). In May 2017, one executive officer and one senior leader were granted 59,000 PBUs outside of the existing stock-based compensation plan as an inducement for employment. If vested, 100% of the vested PBUs will be paid in whole shares of common stock. 65% of the PBUs vest and become payable based on the cumulative revenue from continuing operations and 35% of the PBUs vest and become payable on the cumulative adjusted EBITDA from continuing operations that the Company achieves, in each case, for the two -year performance period ending December 31, 2018. At the threshold performance level, 35% of the PBUs will become vested and payable and at the target performance level, 100% of the PBUs will become vested and payable. If performance falls between the stated performance levels the percentage of PBUs that shall become vested and payable will be based on a straight line interpolation between such stated performance levels (although the Units may not become vested and payable for more than 100% of the PBUs and no PBUs shall become vested and payable if performance does not equal or exceed the applicable threshold performance level). On August 3, 2016, a senior leader of the Company was granted 10,000 performance-based restricted stock units ("PBUs") outside of the existing stock-based compensation plan as an inducement for employment. This employee terminated his employment in the second quarter of 2017. The PBUs were forfeited upon termination. On June 27, 2016, certain employees of the Company were granted 641,750 PBUs under the 2008 EIP. Upon vesting, the PBUs will be settled by the issuance of Company common stock equal to 40% of the number of PBUs being settled and the payment of cash in an amount equal to the fair market value of that number of shares of common stock equal to 60% of the number of PBUs being settled. The PBUs vest and become payable based on revenue and the cumulative adjusted EBITDA that the Company (excluding the Healthcare Claims Recovery Audit business) achieves for the two -year performance period ending December 31, 2017. At the threshold performance level, 35% of the PBUs will become vested and payable; at the target performance level, 100% of the PBUs will become vested and payable; and at the maximum performance level, 150% of the PBUs will become vested and payable. If performance falls between the stated performance levels, the percentage of PBUs that shall become vested and payable will be based on straight line interpolation between such stated performance levels (although the PBUs may not become vested and payable for more than 150% of the PBUs and no PBUs shall become vested and payable if performance does not equal or exceed the threshold performance level). On June 20, 2016, a senior leader of the Company was granted 30,000 PBUs outside of the existing stock-based compensation plan as an inducement for employment. Upon vesting, the PBUs will be settled by the issuance of Company common stock equal to 40% of the number of PBUs being settled and the payment of cash in an amount equal to the fair market value of that number of shares of common stock equal to 60% of the number of PBUs being settled. The PBUs vest and become payable based on revenue and the cumulative adjusted EBITDA that the Company (excluding the Healthcare Claims Recovery Audit business) achieves for the two -year performance period ending December 31, 2017. At the threshold performance level, 35% of the PBUs will become vested and payable; at the target performance level, 100% of the PBUs will become vested and payable; and at the maximum performance level, 150% of the PBUs will become vested and payable. If performance falls between the stated performance levels, the percentage of PBUs that shall become vested and payable will be based on straight line interpolation between such stated performance levels (although the PBUs may not become vested and payable for more than 150% of the PBUs and no PBUs shall become vested and payable if performance does not equal or exceed the threshold performance level). On May 5, 2016, an executive officer of the Company was granted 60,000 PBUs outside of the existing stock-based compensation plan as an inducement for employment. Upon vesting, the PBUs will be settled by the issuance of Company common stock equal to 43% of the number of PBUs being settled and the payment of cash in an amount equal to the fair market value of that number of shares of common stock equal to 57% of the number of PBUs being settled. The PBUs vest and become payable based on revenue and the cumulative adjusted EBITDA that the Company (excluding the Healthcare Claims Recovery Audit business) achieves for the two -year performance period ending December 31, 2017. At the threshold performance level, 35% of the PBUs will become vested and payable; at the target performance level, 100% of the PBUs will become vested and payable; and at the maximum performance level, 150% of the PBUs will become vested and payable. If performance falls between the stated performance levels, the percentage of PBUs that shall become vested and payable will be based on straight line interpolation between such stated performance levels (although the PBUs may not become vested and payable for more than 150% of the PBUs and no PBUs shall become vested and payable if performance does not equal or exceed the threshold performance level). On March 31, 2016, five executive officers and three other senior leaders of the Company were granted 609,000 PBUs under the 2008 EIP. Upon vesting, the PBUs will be settled by the issuance of Company common stock equal to 43% of the number of PBUs being settled and the payment of cash in an amount equal to the fair market value of that number of shares of common stock equal to 57% of the number of PBUs being settled. The PBUs vest and become payable based on revenue and the cumulative adjusted EBITDA that the Company (excluding the Healthcare Claims Recovery Audit business) achieves for the two -year performance period ending December 31, 2017. At the threshold performance level, 35% of the PBUs will become vested and payable; at the target performance level, 100% of the PBUs will become vested and payable; and at the maximum performance level, 150% of the PBUs will become vested and payable. If performance falls between the stated performance levels, the percentage of PBUs that shall become vested and payable will be based on straight line interpolation between such stated performance levels (although the PBUs may not become vested and payable for more than 150% of the PBUs and no PBUs shall become vested and payable if performance does not equal or exceed the threshold performance level). On September 28, 2015, certain employees of the Company were granted 1,123,333 PBUs under the 2008 EIP. On December 14, 2015, certain employees of the Company were granted an additional 45,000 PBUs under the 2008 EIP. The specified performance goals for these PBUs were not achieved and the PBUs were forfeited in the first quarter of 2017. On March 30, 2015, eight executive officers of the Company were granted 1,325,000 PBUs under the 2008 EIP. The specified performance goals for these PBUs were not achieved and the PBUs were forfeited in the first quarter of 2017. The following table summarizes the PBUs granted during the years ended December 31, 2017, 2016 and 2015: Total PBUs Granted PBUs to be Settled in Common Stock (1) PBUs to be Settled in Cash (2) 2017 333,800 333,800 — 2016 1,350,750 560,670 790,080 2015 (3) 2,493,333 954,583 1,538,750 (1) Represents the number of PBUs to be settled in common stock at the target performance level. (2) Represents the number of PBUs to be settled in cash at the target performance level. (3) PBUs were forfeited. During 2015, the PBUs were expensed at the target performance level based on management's estimates. During the fourth quarter of 2015, it was determined it was "not probable" that the threshold performance level would be achieved by the vesting period ending December 31, 2016 and the Company reversed approximately $0.8 million of expense incurred in the second quarter and $0.6 million of expense incurred in third quarter, a total of $1.4 million for the year ended December 31, 2015. During 2017 and 2016, the PBUs that were granted in 2017 and 2016 were expensed at the target performance level based on management's estimates. Stock Appreciation Rights On April 27, 2016, the Company's Chief Executive Officer was granted stock appreciation rights (“SARs”) covering 200,000 shares of the Company’s common stock under the 2008 EIP. The SARs were issued with an initial value per share equal to $4.71 . The SARs will vest and become payable in cash in a lump sum (net of applicable withholdings) on June 30, 2018, subject to the Chief Executive Officer’s continued employment through such date. Upon vesting, the Company will pay an amount equal to the excess of the fair market value, as of June 30, 2018, of the shares of the Company’s common stock with respect to the SARs that have become vested and payable over $4.71 , the fair market value (closing price) of the Company's common stock on April 27, 2016. Summary of Activity A summary of option activity as of December 31, 2017 , and changes during the year then ended is presented below: Options Shares Weighted- Average Exercise Price (Per Share) Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value ($ 000’s) Outstanding at January 1, 2017 3,420,385 $ 6.26 4.30 years $ 1,204 Granted 990,566 6.82 Exercised (225,043 ) 5.23 $ 299 Forfeited (475,504 ) 6.01 Expired (311,111 ) 6.18 Outstanding at December 31, 2017 3,399,293 $ 6.54 4.05 years $ 2,367 Exercisable at December 31, 2017 2,290,967 $ 6.52 3.20 years $ 1,654 The weighted-average grant date fair value of options granted was $2.91 per share in 2017 , $2.66 per share in 2016 and $2.32 per share in 2015 . The total intrinsic value of options exercised was $0.3 million in 2017 , $0.1 million in 2016 and less than $0.1 million in 2015 . For time-vested option grants that resulted in compensation expense recognition, we used the following assumptions in our Black-Scholes valuation models: Years Ended December 31, 2017 2016 2015 Risk-free interest rates (1) 1.38% - 1.96% 0.58% - 1.20% 0.80% - 1.59% Dividend yields (2) —% —% —% Volatility factor of expected market price (3) .540 - .749 .391 - .779 .323 - .733 Weighted-average expected term of options (4) 2.2 - 4 years 1.3 - 4.5 years 3.1 - 5 years Forfeiture rate (5) —% —% —% (1) The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant for periods corresponding to the expected term of the options. (2) The Company has not historically declared dividends. (3) The expected volatility is based on the historical volatility of the Company's stock. (4) The expected term represents the weighted average period of time that the stock options are expected to be outstanding, giving consideration to the vesting schedules. The Company accounts for forfeitures as they occur rather than estimating expected forfeitures. A summary of nonvested stock awards (including restricted stock, restricted stock units and performance-based restricted stock units) activity as of December 31, 2017 and changes during the year then ended is presented below: Nonvested Stock Shares Weighted Average Grant Date Fair Value (Per Share) Nonvested at January 1, 2017 3,893,050 $ 4.37 Granted 792,930 6.32 Vested (45,002 ) 6.24 Forfeited (2,524,282 ) 4.09 Nonvested at December 31, 2017 2,116,696 $ 5.36 The weighted-average grant date fair value of nonvested stock awards (restricted stock and restricted stock units) granted was $6.32 per share in 2017 , $4.86 per share in 2016 and $4.00 per share in 2015 . The total vest date fair value of stock awards vested during the year was $0.3 million in 2017 , $0.7 million in 2016 and $1.2 million in 2015 . Stock-based compensation expense was $7.1 million in 2017 , $5.1 million in 2016 , and $3.9 million in 2015 . We include these charges in Selling, general and administrative expenses in the accompanying Consolidated Statements of Operations. Total unrecognized compensation expense related to nonvested stock-based compensation as of December 31, 2017 is as follows (dollars in thousands): Stock Restricted Restricted Options SAR Stock Awards Stock Units Total Unrecognized compensation expense $ 2,565 $ 77 $ 1,752 $ 1,628 $ 6,022 Weighted-average remaining recognition period (in years) 2.9 0.3 2.3 1.4 2.3

Business Acquisitions and Dives

Business Acquisitions and Divestitures	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
BUSINESS ACQUISITIONS AND DIVESTITURES	BUSINESS ACQUISITIONS AND DIVESTITURES We completed several acquisitions and divestitures in recent years that we describe below. Generally, we acquire businesses that we believe will provide a strategic fit for our existing operations, cost savings and revenue synergies, or enable us to expand our capabilities. We divest assets or businesses that we no longer find strategically aligned with our service offerings. Cost & Compliance Associates Acquisition In February 2017, we completed the acquisition of Cost & Compliance Associates, LLC and Cost & Compliance Associates Limited (collectively "C&CA"). C&CA is a commercial recovery audit and contract compliance firm with operations in the U.S. and the UK. We acquired substantially all of the assets of C&CA for approximately $10.0 million in cash plus potential earnout consideration of up to $8.0 million . The actual payment of the earnout consideration will be based on achieving certain financial targets over a two year period that commenced on March 1, 2017 and will conclude on February 28, 2019. Management estimated that the fair value of the earnout consideration was approximately $5.9 million at the date of acquisition. During 2017, the Company recognized accretion of $0.9 million on the fair value of the earnout amount which was included in Interest expense in the Consolidated Statements of Operations, and increased the related contingent consideration liability. As of December 31, 2017, the contingent consideration liability related to the C&CA acquisition was $6.8 million , of which $3.7 million was included in current Business acquisition obligations and $3.1 million was included in long-term Business acquisition obligations in our Consolidated Balance Sheet. We funded the purchase price and acquisition costs from borrowings under our credit facility, further described in Note 5 . Purchase Price Allocation We allocated the aggregate purchase price for C&CA to the net tangible and intangible assets acquired based on their fair values as of February 23, 2017. We based the allocation of the purchase price on a valuation for intangible assets and the carrying value for the remaining assets and liabilities, as the carrying value approximates their fair value. The fair value of C&CA's identifiable intangible assets were measured using the income approach which includes a projection of estimated future discounted cash flows using a discount rate that is specific to the business risk, cost of capital and other factors. We recorded the excess of the purchase price over the net tangible and intangible assets as goodwill, which has been allocated and recognized as goodwill within our Recovery Audit Services-Americas and Recovery Audit Services-Europe/Asia-Pacific business segments. Factors that contributed to the recognition of goodwill included expected synergies and the trained workforce. Our purchase price allocation was as follows (in thousands): Accounts receivable, net $ 1,621 Commissions receivable 48 Prepaid expenses 109 Other current assets, net 6 Intangible assets 10,923 Goodwill 3,554 Fixed assets, net 323 Accounts payable (125 ) Accrued commissions (537 ) Total consideration paid $ 15,922 Contingent consideration (5,954 ) Total cash paid $ 9,968 The intangible assets acquired were as follows (in thousands): Fair Value Remaining useful life Customer relationships $ 9,556 14 years Non-compete 1,232 4 years Trademarks 135 4 years $ 10,923 We have included the results of C&CA from the date of acquisition through December 31, 2017 in our Consolidated Statement of Operations. In fiscal year 2017, we included revenue of $7.8 million and income before income tax of $0.8 million in our Recovery Audit Services - Americas business segment, and revenue of $3.3 million and income before income tax of $1.0 million in our Recovery Audit Services - Europe/Asia- Pacific business segment. Unaudited Supplemental Financial Information Our unaudited pro forma results presented below, including C&CA, for the years ended December 31, 2017 and 2016 are presented as if the acquisition had been completed on January 1, 2016. The unaudited pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of what the operating results actually would have been during the periods presented had the C&CA acquisition been completed on January 1, 2016. In addition, the unaudited pro forma information does not purport to project future operating results. Year Ended December 31, (in thousands) 2017 2016 Unaudited pro forma revenue 162,459 155,626 Unaudited pro forma net income from continuing operations 3,886 5,365 Lavante Acquisition In October 2016, we completed the acquisition of Lavante, Inc. ("Lavante"). Lavante is a SaaS-based procure-to-pay supplier information management (SIM) and recovery audit services firm, based in San Jose, California. We acquired substantially all of the assets of Lavante, which primarily consisted of its proprietary software applications, for $3.8 million in cash, plus potential earnout consideration of up to $4.5 million . The actual payment of the earnout consideration will be based on achieving certain financial targets over a two year period that commenced on October 31, 2016 and will conclude on December 31, 2018. Management estimated that the fair value of the earnout consideration was approximately $3.8 million at the date of acquisition, of which $2.0 million was included in Other current liabilities and $1.8 million was included in Other long-term liabilities in our Consolidated Balance Sheet as of December 31, 2016. During 2017, the Company recognized accretion of $0.3 million on the fair value of the earnout amount which was included in Interest expense in the Consolidated Statements of Operations, and increased the related contingent consideration liability. In the fourth quarter of 2017, it was determined that a portion of the earnout consideration would not be achieved and we reduced the related contingent consideration liability by $2.1 million . This adjustment was included in Acquisition-related adjustments in the Consolidated Statements of Operations for the year ended December 31, 2017. As of December 31, 2017, the contingent consideration liability related to the Lavante acquisition was $2.0 million , of which $0.1 million was included in current Business acquisition obligations and $1.9 million was included in long-term Business acquisition obligations in our Consolidated Balance Sheet. We funded the purchase price and acquisition costs from borrowings on our credit facility, further described in Note 5 . Purchase Price Allocation We allocated the aggregate purchase price for Lavante to the net tangible and intangible assets acquired based on their fair values as of October 31, 2016. We based the allocation of the purchase price on a valuation of intangible assets, and the carrying value for the remaining assets and liabilities as the carrying value approximated their fair value. The fair value of Lavante's identifiable intangible assets were measured using a form of the income approach, and a cost approach. The income approach includes a projection of estimated future discounted cash flows using a discount rate that is specific to the business risk, cost of capital and other factors. We recorded the excess of the purchase price over the net tangible and intangible assets as goodwill within our Adjacent Services business segment. Factors that contributed to the recognition of goodwill included expected synergies and the trained workforce. Our purchase price allocation was as follows (in thousands): Cash and cash equivalents $ 28 Accounts receivable, net 207 Other current assets 92 Intangible assets 6,178 Goodwill 2,286 Fixed assets, net 98 Accounts payable (121 ) Deferred revenue (370 ) Other current liabilities (757 ) Total consideration paid $ 7,641 Contingent consideration (1) (3,832 ) Total cash paid $ 3,809 (1) In the fourth quarter of 2017, we reduced the earnout liability by $2.1 million . At December 31, 2017, the balance was $2.0 million . The intangible assets acquired were as follows (in thousands): Fair Value Remaining useful life Trademarks $ 163 4 years Patents 114 1 year Software 5,901 4 years Total intangible assets $ 6,178 We have included the results of Lavante from its date of acquisition through December 31, 2017 in our Consolidated Statement of Operations, which consisted of revenue of $0.4 million and a loss before income tax of $0.9 million in the year ended December 31, 2016, and revenue of $1.9 million and a loss before income tax of $4.8 million in the year ended December 31, 2017. The results from Lavante are included in our Adjacent Services business segment. Unaudited Supplemental Financial Information Our unaudited pro forma results presented below, including Lavante, for the years ended December 31, 2016 and 2015 are presented as if the acquisition had been completed on January 1, 2015. The unaudited pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of what the operating results actually would have been during the periods presented had the Lavante acquisition been completed on January 1, 2015. In addition, the unaudited pro forma information does not purport to project future operating results. Year Ended December 31, (in thousands) 2016 2015 Unaudited pro forma revenue 143,198 140,994 Unaudited pro forma net (loss) income from continuing operations (3,418 ) (5,516 ) Global Edge Acquisition In December 2015, we acquired the SIM business of Global Edge for a purchase price of $0.7 million . The purchase price included an initial cash payment of $0.5 million and additional cash consideration based on the performance of the acquired businesses over a two year period from the date of acquisition valued at $0.2 million . In the fourth quarter of 2017, we determined that the performance targets for the additional cash consideration would not be achieved, and reduced the related contingent consideration liability by $0.2 million . This adjustment was included in Acquisition-related adjustments in the Consolidated Statements of Operations for the year ended December 31, 2017. Divestitures In August 2015, we divested certain assets from a document service offering purchased as part of the Business Strategy, Inc. acquisition in 2011. We did not receive any initial cash payments at closing of the transaction and recognized a loss on the sale of $1.6 million , which we recognized in Other loss in the Consolidated Statements of Operations.

Quarterly Results (Unaudited)

Quarterly Results (Unaudited)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY RESULTS (UNAUDITED)	QUARTERLY RESULTS (UNAUDITED) The following tables set forth certain unaudited condensed consolidated quarterly financial data for each of the last eight quarters during our fiscal years ended December 31, 2017 and 2016 . We have derived the information from unaudited Condensed Consolidated Financial Statements that, in the opinion of management, reflect all adjustments (consisting only of normal recurring adjustments) necessary for a fair presentation of such quarterly information. The operating results for any quarter are not necessarily indicative of the results to be expected for any future period. The quarterly results are updated for continuing operations. 2017 Quarter Ended 2016 Quarter Ended Mar. 31 June 30 Sept. 30 Dec. 31 Mar. 31 June 30 Sept. 30 Dec. 31 (In thousands, except per share data) Revenue $ 33,569 $ 38,510 $ 42,467 $ 47,074 $ 31,233 $ 35,291 $ 35,137 $ 39,183 Operating expenses: Cost of revenue 23,026 25,605 26,675 26,746 21,646 23,431 22,367 23,855 Selling, general and administrative expenses 10,536 11,424 12,189 12,792 8,848 9,620 9,883 11,048 Depreciation of property and equipment 1,220 1,109 1,133 1,107 1,232 1,216 1,376 1,209 Amortization of intangible assets 722 722 722 1,468 394 395 393 650 Acquisition-related adjustments — — — (2,283 ) — — — — Total operating expenses 35,504 38,860 40,719 39,830 32,120 34,662 34,019 36,762 Operating (loss) income from continuing operations (1,935 ) (350 ) 1,748 7,244 (887 ) 629 1,118 2,421 Foreign currency transaction (gains) losses on short-term intercompany balances (552 ) (957 ) (418 ) (263 ) (1,007 ) 196 (165 ) 1,060 Interest expense (income), net 37 48 142 1,312 (29 ) (12 ) (14 ) (98 ) Other (income) loss (199 ) 5 17 17 10 18 (168 ) 19 (Loss) income from continuing operations before income taxes (1,221 ) 554 2,007 6,178 139 427 1,465 1,440 Income tax expense (benefit) 627 879 930 526 204 460 (685 ) 1,263 Net (loss) income from continuing operations (1,848 ) (325 ) 1,077 5,652 (65 ) (33 ) 2,150 177 Basic (loss) earnings per common share from continuing operations (1) $ (0.08 ) $ (0.01 ) $ 0.05 $ 0.26 $ — $ — $ 0.10 $ 0.01 Diluted (loss) earnings per common share from continuing operations (1) $ (0.08 ) $ (0.01 ) $ 0.05 $ 0.26 $ — $ — $ 0.10 $ 0.01 (1) We calculate each quarter as a discrete period; the sum of the four quarters may not equal the calculated full-year amount.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2017
Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 (In thousands) Additions Deductions Description Balance at Charge Credit to (1) Balance at 2017 Allowance for doubtful accounts receivable $ 799 724 (24 ) $ 1,499 Allowance for doubtful employee advances and miscellaneous receivables $ 500 1,665 (1,873 ) $ 292 Deferred tax valuation allowance $ 50,114 (15,338 ) — $ 34,776 2016 Allowance for doubtful accounts receivable $ 930 (129 ) (2 ) $ 799 Allowance for doubtful employee advances and miscellaneous receivables $ 681 2,184 (2,365 ) $ 500 Deferred tax valuation allowance $ 45,565 4,549 — $ 50,114 2015 Allowance for doubtful accounts receivable $ 2,243 (1,311 ) (2 ) $ 930 Allowance for doubtful employee advances and miscellaneous receivables $ 692 1,294 (1,305 ) $ 681 Deferred tax valuation allowance $ 52,002 (6,437 ) — $ 45,565 --- -------------------------- (1) Write-offs net of recoveries.

Summary of Significant Accoun22

Summary of Significant Accounting Policies and Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Consolidation	Except as otherwise indicated or unless the context otherwise requires, “PRGX,” “we,” “us,” “our” and the “Company” refer to PRGX Global, Inc. and its subsidiaries.
Basis of Presentation	Basis of Presentation During the fourth quarter of 2015 we discontinued the Healthcare Claims Recovery Audit ("HCRA") business. The results of our continuing and discontinued operations for the years ended December 31, 2017 , 2016 and 2015 are presented in accordance with ASC 205-20, Presentation of Financial Statements - Discontinued Operations . The consolidated financial statements include the financial statements of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”). Actual results could differ from those estimates.
Revenue Recognition	We base our revenue on specific contracts with our clients. These contracts generally specify: (a) time periods covered by the audit; (b) nature and extent of audit services we are to provide; (c) the client’s duties in assisting and cooperating with us; and (d) fees payable to us, generally expressed as a specified percentage of the amounts recovered by the client resulting from overpayment claims identified. Clients generally recover claims either by taking credits against outstanding payables or future purchases from the involved vendors, or receiving refund checks directly from those vendors. The manner in which a claim is recovered by a client often is dictated by industry practice. In addition, many clients establish specific procedural guidelines that we must satisfy prior to submitting claims for client approval, and these guidelines are unique to each client. For some services we provide, we earn our compensation in the form of a fixed fee, a fee per hour, or a fee per other unit of service. We generally recognize revenue for a contractually specified percentage of amounts recovered when we have determined that our clients have received economic value (generally through credits taken against existing accounts payable due to the involved vendors or refund checks received from those vendors) and when we have met the following criteria: (a) persuasive evidence of an arrangement exists; (b) services have been rendered; (c) the fee billed to the client is fixed or determinable; and (d) collectability is reasonably assured. In certain limited circumstances, we will invoice a client prior to meeting all four of these criteria; in such cases, we defer the revenue until we meet all of the criteria. Additionally, for purposes of determining appropriate timing of recognition and for internal control purposes, we rely on customary business practices and processes for documenting that we have met the criteria described in (a) through (d) above. Such customary business practices and processes may vary significantly by client. On occasion, it is possible that a transaction has met all of the revenue recognition criteria described above but we do not recognize revenue, unless we can otherwise determine that criteria (a) through (d) above have been met, because our customary business practices and processes specific to that client have not been completed. Historically, there has been a certain amount of revenue with respect to which, even though we had met the requirements of our revenue recognition policy, our clients’ vendors ultimately have rejected the claims underlying the revenue. In that case, our clients may request a refund or offset of such amount even though we may have collected fees. We record any such refunds as a reduction of revenue. We provide refund liabilities for these reductions in the economic value previously received by our clients with respect to vendor claims we identified and for which we previously have recognized revenue. We compute an estimate of our refund liabilities at any given time based on actual historical refund data.
Billed Receivables	Billed receivables are stated at the amount we plan to collect and do not bear interest. We make ongoing estimates relating to the collectibility of our billed receivables and maintain a reserve for estimated losses resulting from the inability of our clients to meet their financial obligations to us. This reserve is primarily based on the level of past-due accounts based on the contractual terms of the receivables, our history of write-offs, and our relationships with, and the economic status of, our clients.
Unbilled Receivables	Unbilled receivables relate to claims for which clients have received economic value but for which we contractually have agreed not to submit an invoice to the clients at such time. Unbilled receivables arise when a portion of our fee is deferred at the time of the initial invoice. At a later date (which can be up to a year after original invoice, and at other times a year after completion of the audit period), we invoice the unbilled receivable amount. Notwithstanding the deferred due date, our clients acknowledge that we have earned this unbilled receivable at the time of the original invoice, but have agreed to defer billing the client for the related services. We record periodic changes in unbilled receivables and refund liabilities as adjustments to revenue. We derive a relatively small portion of revenue on a “fee-for-service” basis whereby billing is based upon a fixed fee, a fee per hour, or a fee per other unit of service. We recognize revenue for these types of services as we provide and invoice for them, and when criteria (a) through (d) as set forth above are met.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include all cash balances and highly liquid investments with an initial maturity of three months or less from date of purchase. We place our temporary cash investments with high credit quality financial institutions. At times, certain investments may be in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance limit or otherwise may not be covered by FDIC insurance. Some of our cash and cash equivalents are held at banks in jurisdictions outside the U.S. that have restrictions on transferring such assets outside of these countries on a temporary or permanent basis. Such restricted net assets are not significant in comparison to our consolidated net assets.
Fair Value of Financial Instruments	Fair Value of Financial Instruments We state cash equivalents at cost, which approximates fair market value. The carrying values for receivables from clients, unbilled receivables, accounts payable, deferred revenue and other accrued liabilities reasonably approximate fair market value due to the nature of the financial instrument and the short term maturity of these items. We record bank debt, if any, as of the period end date based on the effective borrowing rate and repayment terms when originated. As of December 31, 2017 , we had $13.6 million in bank debt outstanding. As of December 31, 2016 , we had $3.6 million in bank debt outstanding. We believe the carrying value of the bank debt approximates its fair value. We considered the factors used in determining the fair value of this debt to be Level 3 inputs (significant unobservable inputs). We had $8.9 million of business acquisition obligations as of December 31, 2017 , and $4.0 million as of December 31, 2016 . Our business acquisition obligations represent the fair value of deferred consideration and earn-out payments estimated to be due as of the date for which we recorded these amounts. We determine the preliminary estimated fair values based on our projections of future revenue and profits or other factors used in the calculation of the ultimate payment to be made. The discount rate that we use to value the liability is based on specific business risk, cost of capital, and other factors. We consider these factors to be Level 3 inputs (significant unobservable inputs). We state certain assets at fair value on a nonrecurring basis as required by accounting principles generally accepted in the United States of America. Generally, these assets are recorded at fair value on a nonrecurring basis as a result of impairment charges.
Property and Equipment	Property and Equipment We report property and equipment at cost or estimated fair value at acquisition date and depreciate them over their estimated useful lives using the straight-line method. Our useful lives for fixed assets are three years for computer laptops, four years for desktops, five years for IT server, storage and network equipment, five years for furniture and fixtures and three years for purchased software. We amortize leasehold improvements using the straight-line method over the shorter of the lease term or ten years. Depreciation expense from continuing operations was $4.6 million in 2017 , $5.0 million in 2016 and $5.3 million in 2015 . We review the carrying value of property and equipment for impairment whenever events and circumstances indicate that the carrying value of an asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, we will recognize an impairment loss equal to the amount by which the carrying value exceeds the fair value of the asset. No impairment charges were necessary in the three years ended December 31, 2017 .
Software Development Costs	Software Development Costs We capitalize a portion of the costs we incur related to our internal development of software that we use in our operations and amortize these costs using the straight-line method over the expected useful lives of three to seven years. We also capitalize a portion of the costs we incur related to our internal development of software that we intend to market to others. We amortize these costs over the products’ estimated economic lives, which typically are three years, beginning when the underlying products are available for general release to clients. We review the carrying value of capitalized software development costs for impairment whenever events and circumstances indicate that the carrying value of the asset may not be recoverable from the estimated future cash flows expected to result from its use and eventual disposition. In cases where undiscounted expected future cash flows are less than the carrying value, we will recognize an impairment loss equal to the amount by which the carrying value exceeds the fair value of the asset. We consider software development activities to be research and development costs and expense them as incurred. However, we capitalize the costs incurred for the development of computer software that will be sold, leased, or otherwise marketed or that will be used in our operations beginning when technological feasibility has been established.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill represents the excess of the purchase price over the estimated fair market value of net identifiable assets of acquired businesses. We evaluate the recoverability of goodwill and other intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other , in the fourth quarter of each year or sooner if events or changes in circumstances indicate that the carrying amount may exceed its fair value. This evaluation includes a preliminary assessment of qualitative factors to determine if it is necessary to perform a two-step impairment testing process. The first step identifies potential impairments by comparing the fair value of the reporting unit with its carrying value, including goodwill. If the calculated fair value of a reporting unit exceeds the carrying value, goodwill is not impaired, and the second step is not necessary. If the carrying value of a reporting unit exceeds the fair value, the second step calculates the possible impairment loss by comparing the implied fair value of goodwill with the carrying value. If the fair value is less than the carrying value, we would record an impairment charge. We are not required to calculate the fair value of our reporting units that hold goodwill unless we determine that it is more likely than not that the fair value of these reporting units is less than their carrying values. In this analysis, we consider a number of factors, including changes in our legal, business and regulatory climates, changes in competition or key personnel, macroeconomic factors impacting our company or our clients, our recent financial performance and expectations of future performance and other pertinent factors. Based on these analyses, we determined that it was not necessary for us to perform the two-step process. We last used independent business valuation professionals to estimate fair value in the fourth quarter of 2010 and determined that fair value exceeded carrying value for all relevant reporting units.
Direct Expenses and Deferred Costs	Direct Expenses and Deferred Costs We typically expense direct expenses that we incur during the course of recovery audit and delivery of Adjacent Services offerings as incurred. For certain implementation and set-up costs associated with our “fee for service” revenue that we earn over an extended period of time, we defer the related direct and incremental costs and recognize them as expenses over the life of the underlying contract.
Income Taxes	Income Taxes We account for income taxes under the asset and liability method. We recognize deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. We measure deferred tax assets and liabilities using enacted tax rates we expect to apply to taxable income in the years in which we expect to recover or settle those temporary differences. We recognize the effect on the deferred tax assets and liabilities of a change in tax rates in income in the period that includes the enactment date. We reduce our deferred tax assets by a valuation allowance if it is more likely than not that some portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences are deductible. In determining the amount of valuation allowance to record, we consider all available positive and negative evidence affecting specific deferred tax assets, including our past and anticipated future performance, the reversal of deferred tax liabilities, the length of carry-back and carry-forward periods and the implementation of tax planning strategies. Objective positive evidence is necessary to support a conclusion that a valuation allowance is not needed for all or a portion of deferred tax assets when significant negative evidence exists. Cumulative losses in recent years are the most compelling form of negative evidence we considered in this determination. We apply a “more-likely-than-not” recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. We refer to GAAP for guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. In accordance with FASB ASC 740, our policy for recording interest and penalties associated with tax positions is to record such items as a component of income before income taxes. A number of years may elapse before a particular tax position is audited and finally resolved or when a tax assessment is raised. The number of years subject to tax assessments also varies by tax jurisdictions.
Foreign Currency	Foreign Currency We use the local currency as the functional currency in the majority of the countries in which we conduct business outside of the United States. We translate the assets and liabilities denominated in foreign currencies into U.S. dollars at the current rates of exchange at the balance sheet date. We include the translation gains and losses as a separate component of shareholders’ equity and in the determination of comprehensive income (loss). We translate revenue and expenses in foreign currencies at the weighted average exchange rates for the period. We separately state the foreign currency transaction gains and losses on short-term intercompany balances in the Consolidated Statements of Operations. We include all other realized and unrealized foreign currency transaction gains (losses) in “Selling, general and administrative expenses.”
Earnings (Loss) Per Common Share	Earnings (Loss) Per Common Share We compute basic earnings (loss) per common share by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. We compute diluted earnings (loss) per common share by dividing net income (loss) available to common shareholders by the sum of (1) the weighted-average number of shares of common stock outstanding during the period, (2) the dilutive effect of the assumed exercise of stock options using the treasury stock method, and (3) the dilutive effect of other potentially dilutive securities. We exclude the potential dilutive effect of stock options and convertible instruments from the determination of diluted earnings (loss) per common share if the effect of including them would be antidilutive.
Stock-Based Compensation	Stock-Based Compensation We account for awards of equity instruments issued to employees and directors under the fair value method of accounting and recognize such amounts in our Consolidated Statements of Operations. We measure compensation cost for all stock-based awards at fair value on the date of grant and recognize compensation expense in our Consolidated Statements of Operations using the straight-line method over the service period over which we expect the awards to vest. We recognize compensation costs for awards with performance conditions based on the probable outcome of the performance conditions. We accrue compensation cost if we believe it is probable that the performance condition(s) will be achieved and do not accrue compensation cost if we believe it is not probable that the performance condition(s) will be achieved. In the event that it becomes probable that performance condition(s) will no longer be achieved, we reverse all of the previously recognized compensation expense in the period such a determination is made. We estimate the fair value of all time-vested options as of the date of grant using the Black-Scholes option valuation model, which was developed for use in estimating the fair value of traded options that have no vesting restrictions and are fully transferable. Option valuation models require the input of highly subjective assumptions, including the expected stock price volatility, which we calculate based on the historical volatility of our common stock. We use a risk-free interest rate, based on the U.S. Treasury instruments in effect at the time of the grant, for the period comparable to the expected term of the option. We use the “simplified” method in estimating the expected term of options as we have concluded that our historical share option exercise experience is a less than reasonable basis upon which to estimate the expected term for our grants. We estimate the fair value of nonvested stock awards (restricted stock and restricted stock units) as being equal to the market value of the common stock on the date of the award. We classify our share-based payments as either liability-classified awards or as equity-classified awards. We remeasure liability-classified awards to fair value at each balance sheet date until the award is settled. We measure equity-classified awards at their grant date fair value and do not subsequently remeasure them. We have classified our share-based payments which are settled in our common stock as equity-classified awards and our share-based payments that are settled in cash as liability-classified awards. Compensation costs related to equity-classified awards generally are equal to the fair value of the award at grant-date amortized over the vesting period of the award. The liability for liability-classified awards generally is equal to the fair value of the award as of the balance sheet date multiplied by the percentage vested at the time. We record the change in the liability amount from one balance sheet date to another to compensation expense.
Comprehensive Income (Loss) and Accumulated Other Comprehensive Income	Comprehensive Income (Loss) and Accumulated Other Comprehensive Income Consolidated comprehensive income (loss) consists of consolidated net income (loss) and foreign currency translation adjustments. We present the calculation of consolidated comprehensive income (loss) in the accompanying Consolidated Statements of Comprehensive Income (Loss). No amounts have been reclassified out of Accumulated Other Comprehensive Income during the periods presented in our consolidated financial statements.
Segment Reporting	Segment Reporting We report our operating segment information in three segments: Recovery Audit Services – Americas; Recovery Audit Services – Europe/Asia-Pacific and Adjacent Services. We include the unallocated portion of corporate selling, general and administrative expenses not specifically attributable to our three operating segments in Corporate Support. Our business segments reflect the internal reporting that our Chief Executive Officer, who is our chief operating decision maker, uses for the purpose of making decisions about allocating resources and assessing performance. Our management, including our Chief Executive Officer, uses what we internally refer to as “Adjusted EBITDA” as the primary measure of profit or loss for purposes of assessing the operating performance of all operating segments. We define Adjusted EBITDA as earnings from continuing operations before interest, taxes, depreciation and amortization (“EBITDA”) as adjusted for unusual and other significant items that management views as distorting the operating results of the various segments from period to period. EBITDA and Adjusted EBITDA are not financial measures determined in accordance with GAAP. Such non-GAAP financial measures do not measure the profit or loss of the reportable segments in accordance with GAAP. Given that we use Adjusted EBITDA as our primary measure of segment performance, GAAP rules on segment reporting require that we include this non-GAAP measure in our discussion of our operating segments. We also must reconcile Adjusted EBITDA to our operating results presented on a GAAP basis. We provide this reconciliation in Note 2 to these consolidated financial statements along with other information about our reportable segments. We do not intend the reconciling items to be, nor should they be, interpreted as non-recurring or extraordinary, or in any manner be deemed as adjustments made in accordance with GAAP. Because Adjusted EBITDA is not a financial measure determined in accordance with GAAP, it may not be comparable to other similarly titled measures of other companies.
Loss Contingencies	Loss Contingencies Certain conditions may exist as of the date the financial statements are issued that may result in a loss to the Company, but which will only be determined and resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss is likely to occur and the amount of the liability can be estimated, then the estimated liability is accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not accrued or disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed. Legal costs relating to loss contingencies are expensed as incurred.
Reclassification of Prior Year Balance Sheet	Reclassification of Prior Year Balance Sheet Certain reclassifications have been made in the prior year in order to conform to the current year presentation.
Impact of Recently Issued Accounting Standards, Adopted by the Company in 2017, and Accounting Standards Not Yet Adopted	Impact of Recently Issued Accounting Standards A summary of the recently issued accounting standards issued by the Financial Accounting Standards Board (“FASB”) and included in the Accounting Standards Codification (“ASC”) that apply to us is set forth below. Adopted by the Company in 2017 FASB ASC Update No. 2017-04 - In January 2017, the FASB issued Accounting Standards Update 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The standard removes the second step of the two step test used to determine an impairment of goodwill. Under the new standard, an entity only compares the fair value of the reporting unit to the carrying amount, including goodwill, and records the amount of goodwill impairment as the excess of a reporting unit's carrying amount over its fair value, not to exceed the total amount of goodwill allocated to the reporting unit. The standard became effective for the Company beginning January 1, 2017. The Company has concluded that the early adoption of this standard, which is permitted, had no material impact on its consolidated results of operations, financial condition, cash flows, and financial statement disclosures. FASB ASC Update No. 2016-09 - In March 2016, the FASB issued Accounting Standards Update 2016-09, Stock Compensation (Topic 718) . The standard requires the recognition of the income tax effects of awards in the income statement when the awards vest or are settled, thus eliminating additional paid in capital pools. The standard also allows for the employer to repurchase more of an employee’s shares for tax withholding purposes without triggering liability accounting. In addition, the standard allows for a policy election to account for forfeitures as they occur rather than on an estimated basis. The standard became effective for the Company beginning January 1, 2017. The Company has concluded that the adoption of this standard had no material impact on its consolidated results of operations, financial condition, cash flows, and financial statement disclosures. FASB ASC Update No. 2016-05 - In March 2016, the FASB issued Accounting Standards Update 2016-05, Derivatives and Hedging (Topic 815) . The standard clarifies that a change in the counterparty to a derivative instrument that has been designated as the hedging instrument under Topic 815 does not, in and of itself, require designation of that hedging relationship provided that all other hedge accounting criteria continue to be met. The standard became effective for the Company beginning January 1, 2017. The Company has concluded that the early adoption of this standard, which is permitted, had no material impact on its consolidated results of operations, financial condition, cash flows, and financial statement disclosures. Accounting Standards Not Yet Adopted FASB ASC Update No. 2016-02 - In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases (Topic 842). The standard requires the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition. The standard requires lessors to classify leases as either sales-type, finance or operating. A sales-type lease occurs if the lessor transfers all of the risks and rewards, as well as control of the underlying asset, to the lessee. If risks and rewards are conveyed without the transfer of control, the lease is treated as a financing lease. If the lessor does not convey risks and rewards or control, an operating lease results. The standard will become effective for the Company beginning January 1, 2019. The Company is currently assessing the impact adoption of this standard will have on its consolidated results of operations, financial condition, cash flows, and financial statement disclosures.

Operating Segments and Relate23

Operating Segments and Related Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of Discontinued Operations Information	Discontinued operations information for the years ended December 31, 2017 , 2016 and 2015 (in thousands) is as follows: Results of Discontinued Operations (in thousands) Years Ended December 31, 2017 2016 2015 Revenue, net $ — $ (14 ) $ 1,266 Cost of sales 1,350 1,112 4,743 Selling, general and administrative expense 14 184 1,253 Depreciation and amortization 8 14 35 Pretax loss from discontinued operations (1,372 ) (1,324 ) (4,765 ) Income tax expense — — — Net loss from discontinued operations $ (1,372 ) $ (1,324 ) $ (4,765 )
Schedule of Segment Information	Segment information for the years ended December 31, 2017 , 2016 and 2015 (in thousands) is as follows: Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Corporate Support Total 2017 Revenue, net $ 113,122 $ 44,372 $ 4,126 $ — $ 161,620 Net income from continuing operations $ 4,556 Income tax expense 2,962 Interest expense, net 1,539 EBIT $ 29,163 $ 11,700 $ (7,942 ) $ (23,864 ) 9,057 Depreciation of property and equipment 3,165 599 805 — 4,569 Amortization of intangible assets 1,919 142 1,573 — 3,634 EBITDA 34,247 12,441 (5,564 ) (23,864 ) 17,260 Foreign currency transaction (gains) losses on short-term intercompany balances (249 ) (1,769 ) (9 ) (163 ) (2,190 ) Acquisition-related adjustments — — — (2,283 ) (2,283 ) Transformation severance and related expenses 313 655 320 378 1,666 Other (income) loss 751 184 (195 ) (900 ) (160 ) Stock-based compensation — — — 7,052 7,052 Adjusted EBITDA $ 35,062 $ 11,511 $ (5,448 ) $ (19,780 ) $ 21,345 Capital expenditures $ 2,389 $ 2,383 $ 1,335 $ 3,248 $ 9,355 Allocated assets $ 65,397 $ 22,474 $ 9,486 $ — $ 97,357 Unallocated assets: Cash and cash equivalents — — — 18,823 18,823 Restricted cash — — — 51 51 Deferred income taxes — — — 1,538 1,538 Prepaid expenses and other assets — — — 910 910 Discontinued operations — — — 1,539 1,539 Total assets $ 65,397 $ 22,474 $ 9,486 $ 22,861 $ 120,218 Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Corporate Support Total 2016 Revenue, net $ 99,861 $ 37,335 $ 3,648 $ — $ 140,844 Net income from continuing operations $ 2,229 Income tax expense 1,242 Interest income, net (153 ) EBIT $ 25,476 $ 6,455 $ (4,617 ) $ (23,996 ) 3,318 Depreciation of property and equipment 3,750 529 754 — 5,033 Amortization of intangible assets 1,477 — 355 — 1,832 EBITDA 30,703 6,984 (3,508 ) (23,996 ) 10,183 Foreign currency transaction losses (gains) on short-term intercompany balances 31 107 17 (71 ) 84 Transformation severance and related expenses 517 312 258 242 1,329 Other loss — — (121 ) — (121 ) Stock-based compensation — — — 5,123 5,123 Adjusted EBITDA $ 31,251 $ 7,403 $ (3,354 ) $ (18,702 ) $ 16,598 Capital expenditures $ 4,393 $ 600 $ 894 $ — $ 5,887 Allocated assets $ 47,690 $ 14,813 $ 10,532 $ — $ 73,035 Unallocated assets: Cash and cash equivalents — — — 15,723 15,723 Restricted cash — — — 47 47 Deferred income taxes — — — 2,269 2,269 Prepaid expenses and other assets — — — 800 800 Discontinued operations 1,600 1,600 Total assets $ 47,690 $ 14,813 $ 10,532 $ 20,439 $ 93,474 Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Corporate Support Total 2015 Revenue, net $ 97,009 $ 36,264 $ 5,029 $ — $ 138,302 Net loss from continuing operations $ 1,539 Income tax expense 369 Interest income, net (190 ) EBIT $ 22,539 $ 2,573 $ (5,131 ) $ (18,263 ) 1,718 Depreciation of property and equipment 4,036 647 634 — 5,317 Amortization of intangible assets 1,728 600 130 — 2,458 EBITDA 28,303 3,820 (4,367 ) (18,263 ) 9,493 Foreign currency transaction (gains) losses on short-term intercompany balances 807 1,533 12 (187 ) 2,165 Transformation severance and related expenses 322 589 30 308 1,249 Other loss — — 1,191 — 1,191 Stock-based compensation — — — 3,926 3,926 Adjusted EBITDA $ 29,432 $ 5,942 $ (3,134 ) $ (14,216 ) $ 18,024 Capital expenditures $ 3,669 $ 543 $ 270 $ — $ 4,482 Allocated assets $ 44,588 $ 13,922 $ 1,030 $ — $ 59,540 Unallocated assets: Cash and cash equivalents — — — 15,122 15,122 Restricted cash — — — 48 48 Deferred loan cost — — — 80 80 Deferred income taxes — — — 1,361 1,361 Prepaid expenses and other assets — — — 2,465 2,465 Discontinued operations — — — 1,775 1,775 Total assets $ 44,588 $ 13,922 $ 1,030 $ 20,851 $ 80,391 The following table presents revenue by country based on the location of clients served (in thousands): Years Ended December 31, 2017 2016 2015 United States $ 93,447 $ 80,857 $ 80,484 United Kingdom 23,408 17,501 19,540 Canada 14,375 14,531 12,388 Australia 8,732 7,354 6,111 France 5,987 6,934 6,186 Mexico 5,385 4,900 4,340 Brazil 2,053 1,169 1,223 Spain 1,127 964 1,019 Ireland 929 337 513 New Zealand 899 979 596 Hong Kong 889 824 864 Colombia 709 583 610 Thailand 699 654 933 Other 2,981 3,257 3,495 $ 161,620 $ 140,844 $ 138,302 The following table presents long-lived assets by country based on the location of the asset (in thousands): December 31, 2017 2016 United States $ 47,371 $ 34,429 UK 5,510 2,047 All Other 1,125 1,074 $ 54,006 $ 37,550

Earnings (Loss) Per Common Sh24

Earnings (Loss) Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Schedule of Computations of Basic and Diluted Earnings (Loss) Per Common Share	The following tables set forth the computations of basic and diluted earnings (loss) per common share (in thousands, except per share data): Years Ended December 31, Basic earnings (loss) per common share: 2017 2016 2015 Numerator: Net income from continuing operations $ 4,556 2 $ 2,229 $ 1,539 Net loss from discontinued operations $ (1,372 ) $ (1,324 ) $ (4,765 ) Denominator: Weighted-average common shares outstanding 21,937 21,969 25,868 Basic earnings per common share from continuing operations $ 0.21 $ 0.10 $ 0.06 Basic loss per common share from discontinued operations $ (0.06 ) $ (0.06 ) $ (0.18 ) Years Ended December 31, Diluted earnings (loss) per common share: 2017 2016 2015 Numerator: Net income from continuing operations $ 4,556 $ 2,229 $ 1,539 Net loss from discontinued operations $ (1,372 ) $ (1,324 ) $ (4,765 ) Denominator: Weighted-average common shares outstanding 21,937 21,969 25,868 Effect of dilutive securities from stock-based compensation plans 174 47 36 Denominator for diluted earnings per common share 22,111 22,016 25,904 Diluted earnings per common share from continuing operations $ 0.21 $ 0.10 $ 0.06 Diluted loss per common share from discontinued operations $ (0.06 ) $ (0.06 ) $ (0.18 )

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill by Reportable Segment	Goodwill by reportable segments during 2017 and 2016 was as follows (in thousands): Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Total Balance, January 1, 2016 $ 10,755 $ 813 $ 242 $ 11,810 Goodwill recorded in connection with business combinations — — 2,146 2,146 Foreign currency translation — (133 ) — (133 ) Balance, December 31, 2016 10,755 680 2,388 13,823 Goodwill recorded in connection with business combinations 2,685 869 140 3,694 Foreign currency translation — 131 — 131 Balance, December 31, 2017 $ 13,440 $ 1,680 $ 2,528 $ 17,648
Schedule of Changes in Noncurrent Intangible Assets	Changes in noncurrent intangible assets during 2017 and 2016 were as follows (in thousands): Customer Relationships Trademarks Non- compete Agreements Software Trade Names Total Gross carrying amount: Balance, January 1, 2016 $ 37,784 $ 931 $ 1,477 $ — $ 2,200 $ 42,392 Acquisition of Lavante Assets — — — 6,178 — 6,178 FX adjustments and other (1,211 ) (78 ) (155 ) — — (1,444 ) Balance, December 31, 2016 36,573 853 1,322 6,178 2,200 47,126 Acquisition of C&CA Assets 9,556 135 1,232 — — 10,923 FX adjustments and other 777 38 75 — — 890 Balance, December 31, 2017 $ 46,906 $ 1,026 $ 2,629 $ 6,178 $ 2,200 $ 58,939 Accumulated amortization: Balance, January 1, 2016 $ (31,246 ) $ (881 ) $ (1,381 ) $ — $ (2,200 ) $ (35,708 ) Amortization expense (1,414 ) (50 ) (96 ) (272 ) — (1,832 ) FX adjustments and other 1,179 78 155 — — 1,412 Balance, December 31, 2016 (31,481 ) (853 ) (1,322 ) (272 ) (2,200 ) (36,128 ) Amortization expense (1,796 ) (22 ) (204 ) (1,612 ) — (3,634 ) FX adjustments and other (585 ) (38 ) (76 ) — — (699 ) Balance, December 31, 2017 $ (33,862 ) $ (913 ) $ (1,602 ) $ (1,884 ) $ (2,200 ) $ (40,461 ) Net carrying amount: Balance, December 31, 2016 $ 5,092 $ — $ — $ 5,906 $ — $ 10,998 Balance, December 31, 2017 $ 13,044 $ 113 $ 1,027 $ 4,294 $ — $ 18,478 Estimated useful life (years) 6-15 years 5 years 1-5 years 4 years 4-5 years

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt as of December 31, 2017 and 2016 consists of the following (in thousands): As of December 31 2017 2016 Gross DFC (1) Net Gross DFC Net Revolving Facility $ 13,600 $ (131 ) $ 13,469 $ 3,600 $ — $ 3,600 Capital lease obligations 105 — 105 — — — Total long term debt 13,705 (131 ) 13,574 3,600 — 3,600 Less: Current portion of long-term debt 48 — 48 3,600 — 3,600 Long-term debt, excluding current portion $ 13,657 $ (131 ) $ 13,526 $ — $ — $ — (1) DFC refers to deferred financing costs related to the Company's long-term debt.
Schedule of Debt	The applicable margin per annum on interest accruing on all borrowings under the credit facility outstanding on or after May 4, 2017, and the applicable percentage per annum commitment fee accruing on and after that date, respectively will be determined as follows: Pricing Level Leverage Ratio Applicable Margin for LIBOR Index Rate Loans Applicable Margin for Base Rate Loans Applicable Percentage for Commitment Fee I Less than 1.25:1.00 2.25% per annum 1.25% per annum 0.250% per annum II Greater than or equal to 1.25:1.00 but less than 1.75:1.00 2.50% per annum 1.50% per annum 0.375% per annum III Greater than or equal to 1.75:1.00 2.75% per annum 1.75% per annum 0.375% per annum
Schedule of Future Minimum Lease Payments for Capital Leases	The following is a summary of the combined principal maturities of all long-term debt and principal payments to be made under the Company’s capital lease agreements for each of the fiscal years presented in the table below (in thousands): Year Ended December 31 2018 $ 73 2019 13,625 2020 7 Total $ 13,705

Lease Commitments (Tables)

Lease Commitments (Tables)	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments	Future minimum lease payments under noncancelable operating leases including the amended lease for our principal executive offices, are as follows (in thousands): Year Ending December 31, Gross Sublease Income Amount 2018 $ 3,363 $ (69 ) $ 3,294 2019 2,981 (72 ) 2,909 2020 2,527 (74 ) 2,453 2021 2,116 (77 ) 2,039 2022 440 — 440 Total payments $ 11,427 $ (292 ) $ 11,135

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Income (Loss) Before Income Taxes	Income (loss) before income taxes from continuing operations relate to the following jurisdictions (in thousands): Years Ended December 31, 2017 2016 2015 United States $ (6,502 ) $ (5,306 ) $ (244 ) Foreign 14,020 8,777 2,152 $ 7,518 $ 3,471 $ 1,908
Schedule of Provision for Income Taxes	The provision for income taxes for continuing operations consists of the following (in thousands): Years Ended December 31, 2017 2016 2015 Current: Federal $ — $ — $ — State 1 — (13 ) Foreign 2,230 2,103 1,494 2,231 2,103 1,481 Deferred: Federal (155 ) — — State — — — Foreign 886 (861 ) (1,112 ) 731 (861 ) (1,112 ) Total $ 2,962 $ 1,242 $ 369
Schedule of Significant Differences Between the U.S. Federal Statutory Tax Rate and the Effective Income Tax Expense	The significant differences between the U.S. federal statutory tax rate and the Company’s effective income tax expense for earnings (in thousands) are as follows: Years Ended December 31, 2017 2016 2015 Statutory federal income tax rate $ 2,631 $ 1,180 $ 649 State income taxes, net of federal effect (62 ) (173 ) (240 ) Net operating loss limitation 2,975 — — Deferred tax true-up — (4,103 ) 8,078 Change in deferred tax asset valuation allowance (15,338 ) 4,877 (6,729 ) Statutory rate change 13,850 — — Foreign tax rate differential (899 ) (712 ) (223 ) Compensation deduction limitation — 113 (1,201 ) Other, net (195 ) 60 35 Total $ 2,962 $ 1,242 $ 369
Schedule of the Tax Effects of Temporary Differences and Carry-Forwards That Give Rise to Deferred Tax Assets and Liabilities	The tax effects of temporary differences and carry-forwards that give rise to deferred tax assets and liabilities consist of the following (in thousands): Years Ended December 31, 2017 2016 Deferred income tax assets: Accounts payable and accrued expenses $ 1,215 $ 737 Accrued payroll and related expenses 1,691 3,062 Stock-based compensation expense 3,508 3,531 Depreciation of property and equipment 1,711 2,579 Capitalized Software — — Non-compete agreements — — Unbilled receivables and refund liabilities 1,811 2,216 Operating loss carry-forwards of foreign subsidiary 11,000 10,907 Federal operating loss carry-forwards 17,161 33,087 State operating loss carry-forwards 3,591 3,919 Other 376 1,181 Gross deferred tax assets 42,064 61,219 Less valuation allowance 34,776 50,114 Gross deferred tax assets net of valuation allowance 7,288 11,105 Deferred income tax liabilities: Intangible assets 1,987 2,299 Capitalized software 29 1,928 Other 3,734 4,609 Gross deferred tax liabilities 5,750 8,836 Net deferred tax assets $ 1,538 $ 2,269
Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits and Related Accrued Interest	A reconciliation of our beginning and ending amount of unrecognized tax benefits and related accrued interest thereon is as follows: Unrecognized Tax Benefits Accrued Interest and Penalties Balance at January 1, 2015 $ 677 $ 220 Additions based on tax positions related to the current year — — Additions based on tax positions related to the prior years — 24 Decrease based on payments made during the year — — Decreases based on tax positions related to the prior years $ (142 ) $ (42 ) Balance at December 31, 2015 $ 535 $ 202 Additions based on tax positions related to the current year — — Additions based on tax positions related to the prior years — 11 Decreases based on payments made during the year — — Decreases based on tax positions related to the prior years (38 ) (59 ) Balance at December 31, 2016 $ 497 $ 154 Additions based on tax positions related to the current year — — Additions based on tax positions related to the prior years 116 19 Decreases based on payments made during the year — — Decreases based on tax positions related to the prior years (420 ) (145 ) Balance at December 31, 2017 $ 193 $ 28

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock Option Awards Granted	The following table summarizes stock option awards granted during the years ended December 31, 2017 , 2016 , and 2015 : Grantee Type # of Options Granted Vesting Period Weighted Average Exercise Price Weighted Average Grant Date Fair Value 2017 Director group 90,566 1 year or less $ 6.34 $ 3.49 Director group (1) 35,000 3 years $ 6.25 $ 3.50 CEO grant 500,000 4 years $ 7.35 $ 2.36 Employee group 30,000 3 years $ 7.25 $ 3.99 Employee inducement (2) 335,000 3 years $ 6.19 $ 3.41 2016 Director group (3) 195,417 1 year or less $ 5.01 $ 2.71 Director group (1) 35,000 3 years $ 4.80 $ 2.66 Employee inducement (4)(5) 232,500 3 years $ 4.61 $ 2.60 2015 Director group 249,273 1 year or less $ 4.49 $ 2.44 Employee group 17,092 3 years $ 3.99 $ 1.33 Employee inducement (6) 135,000 3 years $ 5.51 $ 1.42 (1) The Company granted non-qualified stock options to one director in connection with the director joining the Company's board of directors. (2) The Company granted non-qualified stock options outside its existing stock-based compensation plans to certain employees. (3) Includes 20,417 non-qualified stock options granted to one director in connection with the director joining the Company's board of directors. (4) The Company granted non-qualified stock options outside its existing stock-based compensation plans in 2016 in connection with an employee joining the Company. (5) The Company granted non-qualified stock options outside its existing stock-based compensation plans in connection with the closing of the Lavante acquisition. (6) The Company granted non-qualified stock options outside its existing stock-based compensation plans in 2015 to three employees in connection with the employees joining the Company.
Summary of Nonvested Stock Awards Granted	The following table summarizes nonvested stock awards granted during the years ended December 31, 2017 , 2016 and 2015 : Grantee Type # of Stock Awards Vesting Period Weighted Average Grant Date Fair Value 2017 Director group 51,179 1 year or less $ 6.35 Employee group (1) 641,751 3 years or less $ 6.31 Employee inducement (2) 100,000 3 years or less $ 6.33 2016 Employee group (3) 1,250,750 2 years $ 4.88 Employee inducement (4) 100,000 3 years $ 4.94 2015 Director group 4,273 1 year or less $ 4.02 Director group 17,092 3 years $ 3.99 Employee group (5) 2,493,333 3 years $ 3.99 Employee inducement (6) 10,000 3 years $ 5.29 (1) The Company granted nonvested performance-based stock awards (restricted stock units), restricted stock units and restricted stock awards in the first quarter of 2017 to twelve executive officers totaling 458,000 units. During the second quarter of 2017, the Company issued 183,751 restricted stock awards and restricted stock units to key employees. (2) The Company granted nonvested performance-based stock awards (restricted stock units) and restricted stock awards in 2017 to two executive officers in connection with the employees joining the Company. (3) The Company granted nonvested performance-based stock awards (restricted stock units) in 2016 to five executive officers, and certain other key employees. (4) The Company granted nonvested performance-based stock awards (restricted stock units) outside its existing stock-based compensation plans in 2016 to three employees in connection with the employees joining the Company. (5) The Company granted nonvested performance-based stock awards (restricted stock units) in the first quarter of 2015 to eight executive officers totaling 1,325,000 units. During the third and fourth quarters of 2015, the Company issued 1,168,333 units to key employees. (6) The Company granted nonvested stock awards (restricted stock) outside its existing stock-based compensation plans in 2015 to two employees in connection with the employees joining the Company.
Summary of PBUs Granted	The following table summarizes the PBUs granted during the years ended December 31, 2017, 2016 and 2015: Total PBUs Granted PBUs to be Settled in Common Stock (1) PBUs to be Settled in Cash (2) 2017 333,800 333,800 — 2016 1,350,750 560,670 790,080 2015 (3) 2,493,333 954,583 1,538,750 (1) Represents the number of PBUs to be settled in common stock at the target performance level. (2) Represents the number of PBUs to be settled in cash at the target performance level. (3) PBUs were forfeited.
Summary of Option Activity	A summary of option activity as of December 31, 2017 , and changes during the year then ended is presented below: Options Shares Weighted- Average Exercise Price (Per Share) Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value ($ 000’s) Outstanding at January 1, 2017 3,420,385 $ 6.26 4.30 years $ 1,204 Granted 990,566 6.82 Exercised (225,043 ) 5.23 $ 299 Forfeited (475,504 ) 6.01 Expired (311,111 ) 6.18 Outstanding at December 31, 2017 3,399,293 $ 6.54 4.05 years $ 2,367 Exercisable at December 31, 2017 2,290,967 $ 6.52 3.20 years $ 1,654
Schedule of Assumptions Used in Black-Scholes Valuation Models	For time-vested option grants that resulted in compensation expense recognition, we used the following assumptions in our Black-Scholes valuation models: Years Ended December 31, 2017 2016 2015 Risk-free interest rates (1) 1.38% - 1.96% 0.58% - 1.20% 0.80% - 1.59% Dividend yields (2) —% —% —% Volatility factor of expected market price (3) .540 - .749 .391 - .779 .323 - .733 Weighted-average expected term of options (4) 2.2 - 4 years 1.3 - 4.5 years 3.1 - 5 years Forfeiture rate (5) —% —% —% (1) The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant for periods corresponding to the expected term of the options. (2) The Company has not historically declared dividends. (3) The expected volatility is based on the historical volatility of the Company's stock. (4) The expected term represents the weighted average period of time that the stock options are expected to be outstanding, giving consideration to the vesting schedules. The Company accounts for forfeitures as they occur rather than estimating expected forfeitures.
Summary of Nonvested Stock Awards Activity	A summary of nonvested stock awards (including restricted stock, restricted stock units and performance-based restricted stock units) activity as of December 31, 2017 and changes during the year then ended is presented below: Nonvested Stock Shares Weighted Average Grant Date Fair Value (Per Share) Nonvested at January 1, 2017 3,893,050 $ 4.37 Granted 792,930 6.32 Vested (45,002 ) 6.24 Forfeited (2,524,282 ) 4.09 Nonvested at December 31, 2017 2,116,696 $ 5.36
Schedule of Unrecognized Compensation Expense Related to Nonvested Stock-Based Compensation	Total unrecognized compensation expense related to nonvested stock-based compensation as of December 31, 2017 is as follows (dollars in thousands): Stock Restricted Restricted Options SAR Stock Awards Stock Units Total Unrecognized compensation expense $ 2,565 $ 77 $ 1,752 $ 1,628 $ 6,022 Weighted-average remaining recognition period (in years) 2.9 0.3 2.3 1.4 2.3

Business Acquisitions and Div30

Business Acquisitions and Divestitures (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Summary of the allocation of the aggregate fair values of the assets acquired and purchase price for the associate migrations	Our purchase price allocation was as follows (in thousands): Cash and cash equivalents $ 28 Accounts receivable, net 207 Other current assets 92 Intangible assets 6,178 Goodwill 2,286 Fixed assets, net 98 Accounts payable (121 ) Deferred revenue (370 ) Other current liabilities (757 ) Total consideration paid $ 7,641 Contingent consideration (1) (3,832 ) Total cash paid $ 3,809 (1) In the fourth quarter of 2017, we reduced the earnout liability by $2.1 million . At December 31, 2017, the balance was $2.0 million . Our purchase price allocation was as follows (in thousands): Accounts receivable, net $ 1,621 Commissions receivable 48 Prepaid expenses 109 Other current assets, net 6 Intangible assets 10,923 Goodwill 3,554 Fixed assets, net 323 Accounts payable (125 ) Accrued commissions (537 ) Total consideration paid $ 15,922 Contingent consideration (5,954 ) Total cash paid $ 9,968
Schedule of finite-lived intangible assets acquired as part of business combination	The intangible assets acquired were as follows (in thousands): Fair Value Remaining useful life Customer relationships $ 9,556 14 years Non-compete 1,232 4 years Trademarks 135 4 years $ 10,923 The intangible assets acquired were as follows (in thousands): Fair Value Remaining useful life Trademarks $ 163 4 years Patents 114 1 year Software 5,901 4 years Total intangible assets $ 6,178
Business acquisition, revenues and loss from continuing operations since acquisition and pro forma information	Our unaudited pro forma results presented below, including Lavante, for the years ended December 31, 2016 and 2015 are presented as if the acquisition had been completed on January 1, 2015. The unaudited pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of what the operating results actually would have been during the periods presented had the Lavante acquisition been completed on January 1, 2015. In addition, the unaudited pro forma information does not purport to project future operating results. Year Ended December 31, (in thousands) 2016 2015 Unaudited pro forma revenue 143,198 140,994 Unaudited pro forma net (loss) income from continuing operations (3,418 ) (5,516 ) Our unaudited pro forma results presented below, including C&CA, for the years ended December 31, 2017 and 2016 are presented as if the acquisition had been completed on January 1, 2016. The unaudited pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of what the operating results actually would have been during the periods presented had the C&CA acquisition been completed on January 1, 2016. In addition, the unaudited pro forma information does not purport to project future operating results. Year Ended December 31, (in thousands) 2017 2016 Unaudited pro forma revenue 162,459 155,626 Unaudited pro forma net income from continuing operations 3,886 5,365

Quarterly Results (Unaudited) (

Quarterly Results (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Quarterly results (unaudited)	The operating results for any quarter are not necessarily indicative of the results to be expected for any future period. The quarterly results are updated for continuing operations. 2017 Quarter Ended 2016 Quarter Ended Mar. 31 June 30 Sept. 30 Dec. 31 Mar. 31 June 30 Sept. 30 Dec. 31 (In thousands, except per share data) Revenue $ 33,569 $ 38,510 $ 42,467 $ 47,074 $ 31,233 $ 35,291 $ 35,137 $ 39,183 Operating expenses: Cost of revenue 23,026 25,605 26,675 26,746 21,646 23,431 22,367 23,855 Selling, general and administrative expenses 10,536 11,424 12,189 12,792 8,848 9,620 9,883 11,048 Depreciation of property and equipment 1,220 1,109 1,133 1,107 1,232 1,216 1,376 1,209 Amortization of intangible assets 722 722 722 1,468 394 395 393 650 Acquisition-related adjustments — — — (2,283 ) — — — — Total operating expenses 35,504 38,860 40,719 39,830 32,120 34,662 34,019 36,762 Operating (loss) income from continuing operations (1,935 ) (350 ) 1,748 7,244 (887 ) 629 1,118 2,421 Foreign currency transaction (gains) losses on short-term intercompany balances (552 ) (957 ) (418 ) (263 ) (1,007 ) 196 (165 ) 1,060 Interest expense (income), net 37 48 142 1,312 (29 ) (12 ) (14 ) (98 ) Other (income) loss (199 ) 5 17 17 10 18 (168 ) 19 (Loss) income from continuing operations before income taxes (1,221 ) 554 2,007 6,178 139 427 1,465 1,440 Income tax expense (benefit) 627 879 930 526 204 460 (685 ) 1,263 Net (loss) income from continuing operations (1,848 ) (325 ) 1,077 5,652 (65 ) (33 ) 2,150 177 Basic (loss) earnings per common share from continuing operations (1) $ (0.08 ) $ (0.01 ) $ 0.05 $ 0.26 $ — $ — $ 0.10 $ 0.01 Diluted (loss) earnings per common share from continuing operations (1) $ (0.08 ) $ (0.01 ) $ 0.05 $ 0.26 $ — $ — $ 0.10 $ 0.01 (1) We calculate each quarter as a discrete period; the sum of the four quarters may not equal the calculated full-year amount.

Summary of Significant Accoun32

Summary of Significant Accounting Policies and Basis of Presentation - Description of Business and Basis of Presentation (Details)	Dec. 31, 2017country
Accounting Policies [Abstract]
Number of countries	30

Summary of Significant Accoun33

Summary of Significant Accounting Policies and Basis of Presentation - Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 18,823	$ 15,723	$ 15,122	$ 25,735
Short-term investments	1,900	2,200
Banks outside of the United States, primarily in Brazil and Canada
Cash and Cash Equivalents [Line Items]
Short-term investments	1,900	$ 2,200
United States
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	5,000
Canada
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	1,800
Other
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 12,000

Summary of Significant Accoun34

Summary of Significant Accounting Policies and Basis of Presentation - Fair Value of Financial Instruments (Details) - Level 3 - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Bank debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Bank debt outstanding	$ 13.6	$ 3.6
Estimate of Fair Value Measurement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Business acquisition obligations	$ 8.9	$ 4

Summary of Significant Accoun35

Summary of Significant Accounting Policies and Basis of Presentation - Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Depreciation expense from continuing operations	$ 4,600,000	$ 5,000,000	$ 5,300,000
Impairment charges	$ 0	$ 0	$ 0
Computer laptops
Property, Plant and Equipment [Line Items]
Useful life	3 years
Desktops
Property, Plant and Equipment [Line Items]
Useful life	4 years
IT server, storage and network equipment
Property, Plant and Equipment [Line Items]
Useful life	5 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Useful life	5 years
Purchased software
Property, Plant and Equipment [Line Items]
Useful life	3 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Useful life	10 years

Summary of Significant Accoun36

Summary of Significant Accounting Policies and Basis of Presentation - Software Development Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Research and development costs from continuing operations, including the amortization of amounts previously capitalized	$ 2.2	$ 3.5	$ 3
Software Developed for Internal Use | Minimum
Finite-Lived Intangible Assets [Line Items]
Expected useful life	3 years
Software Developed for Internal Use | Maximum
Finite-Lived Intangible Assets [Line Items]
Expected useful life	7 years
Software Development
Finite-Lived Intangible Assets [Line Items]
Expected useful life	3 years

Summary of Significant Accoun37

Summary of Significant Accounting Policies and Basis of Presentation - Goodwill and Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Impairment charges	$ 0	$ 0	$ 0

Summary of Significant Accoun38

Summary of Significant Accounting Policies and Basis of Presentation - Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2017segment
Accounting Policies [Abstract]
Number of segments	3

Operating Segments and Relate39

Operating Segments and Related Information - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)segment	Dec. 31, 2016
Segment Reporting [Abstract]
Number of reportable segments | segment	3
HCRA
Revenue, Major Customer [Line Items]
Accrued liabilities | $	$ 2.9
Revenue from continuing operations | The Kroger Co.
Revenue, Major Customer [Line Items]
Concentration risk (as a percent)	12.00%	11.00%

Operating Segments and Relate40

Operating Segments and Related Information - Schedule of Discontinued Operations Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting [Abstract]
Revenue, net	$ 0	$ (14)	$ 1,266
Cost of sales	1,350	1,112	4,743
Selling, general and administrative expense	14	184	1,253
Depreciation and amortization	8	14	35
Pretax loss from discontinued operations	(1,372)	(1,324)	(4,765)
Income tax expense	0	0	0
Net loss from discontinued operations	$ (1,372)	$ (1,324)	$ (4,765)

Operating Segments and Relate41

Operating Segments and Related Information - Schedule of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment information
Revenue, net	$ 47,074	$ 42,467	$ 38,510	$ 33,569	$ 39,183	$ 35,137	$ 35,291	$ 31,233	$ 161,620	$ 140,844	$ 138,302
Net income from continuing operations									4,556	2,229	1,539
Income tax expense	526	930	879	627	1,263	(685)	460	204	2,962	1,242	369
Interest expense, net	1,312	142	48	37	(98)	(14)	(12)	(29)	1,539	(153)	(190)
EBIT									9,057	3,318	1,718
Depreciation of property and equipment	1,107	1,133	1,109	1,220	1,209	1,376	1,216	1,232	4,569	5,033	5,317
Amortization of intangible assets	1,468	722	722	722	650	393	395	394	3,634	1,832	2,458
EBITDA									17,260	10,183	9,493
Foreign currency transaction (gains) losses on short-term intercompany balances	(263)	(418)	(957)	(552)	1,060	(165)	196	(1,007)	(2,190)	84	2,165
Acquisition-related charges									(2,283)
Transformation severance and related expenses									1,666	1,329	1,249
Other (income) loss	17	$ 17	$ 5	$ (199)	19	$ (168)	$ 18	$ 10	(160)	(121)	1,191
Stock-based compensation									7,052	5,123	3,926
Adjusted EBITDA									21,345	16,598	18,024
Capital expenditures									9,355	5,887	4,482
Allocated assets	97,357				73,035				97,357	73,035	59,540
Cash and cash equivalents	18,823				15,723				18,823	15,723	15,122	$ 25,735
Restricted cash	51				47				51	47
Deferred loan cost	131				0				131	0	80
Deferred income taxes	1,538				2,269				1,538	2,269
Total assets	120,218				93,474				120,218	93,474	80,391
Long-lived assets	54,006				37,550				54,006	37,550
Continuing operations
Segment information
Cash and cash equivalents	18,823				15,723				18,823	15,723	15,122
Restricted cash	51				47				51	47	48
Deferred income taxes	1,538				2,269				1,538	2,269	1,361
Prepaid expenses and other assets	910				800				910	800	2,465
Discontinued operations
Segment information
Discontinued operations	1,539				1,600				1,539	1,600	1,775
United States
Segment information
Revenue, net									93,447	80,857	80,484
Cash and cash equivalents	5,000								5,000
Long-lived assets	47,371				34,429				47,371	34,429
United Kingdom
Segment information
Revenue, net									23,408	17,501	19,540
Long-lived assets	5,510				2,047				5,510	2,047
Canada
Segment information
Revenue, net									14,375	14,531	12,388
Cash and cash equivalents	1,800								1,800
Australia
Segment information
Revenue, net									8,732	7,354	6,111
France
Segment information
Revenue, net									5,987	6,934	6,186
Mexico
Segment information
Revenue, net									5,385	4,900	4,340
Brazil
Segment information
Revenue, net									2,053	1,169	1,223
Spain
Segment information
Revenue, net									1,127	964	1,019
Ireland
Segment information
Revenue, net									929	337	513
New Zealand
Segment information
Revenue, net									899	979	596
Hong Kong
Segment information
Revenue, net									889	824	864
Colombia
Segment information
Revenue, net									709	583	610
Thailand
Segment information
Revenue, net									699	654	933
Other
Segment information
Revenue, net									2,981	3,257	3,495
Cash and cash equivalents	12,000								12,000
Other Segments [Member]
Segment information
Long-lived assets	1,125				1,074				1,125	1,074
Recovery Audit Services – Americas
Segment information
Revenue, net									113,122	99,861	97,009
EBIT									29,163	25,476	22,539
Depreciation of property and equipment									3,165	3,750	4,036
Amortization of intangible assets									1,919	1,477	1,728
EBITDA									34,247	30,703	28,303
Foreign currency transaction (gains) losses on short-term intercompany balances									(249)	31	807
Acquisition-related charges									0
Transformation severance and related expenses									313	517	322
Other (income) loss									751	0	0
Stock-based compensation									0	0	0
Adjusted EBITDA									35,062	31,251	29,432
Capital expenditures									2,389	4,393	3,669
Allocated assets	65,397				47,690				65,397	47,690	44,588
Total assets	65,397				47,690				65,397	47,690	44,588
Recovery Audit Services – Europe/Asia- Pacific
Segment information
Revenue, net									44,372	37,335	36,264
EBIT									11,700	6,455	2,573
Depreciation of property and equipment									599	529	647
Amortization of intangible assets									142	0	600
EBITDA									12,441	6,984	3,820
Foreign currency transaction (gains) losses on short-term intercompany balances									(1,769)	107	1,533
Acquisition-related charges									0
Transformation severance and related expenses									655	312	589
Other (income) loss									184	0	0
Stock-based compensation									0	0	0
Adjusted EBITDA									11,511	7,403	5,942
Capital expenditures									2,383	600	543
Allocated assets	22,474				14,813				22,474	14,813	13,922
Total assets	22,474				14,813				22,474	14,813	13,922
Adjacent Services
Segment information
Revenue, net									4,126	3,648	5,029
EBIT									(7,942)	(4,617)	(5,131)
Depreciation of property and equipment									805	754	634
Amortization of intangible assets									1,573	355	130
EBITDA									(5,564)	(3,508)	(4,367)
Foreign currency transaction (gains) losses on short-term intercompany balances									(9)	17	12
Acquisition-related charges									0
Transformation severance and related expenses									320	258	30
Other (income) loss									(195)	(121)	1,191
Stock-based compensation									0	0	0
Adjusted EBITDA									(5,448)	(3,354)	(3,134)
Capital expenditures									1,335	894	270
Allocated assets	9,486				10,532				9,486	10,532	1,030
Total assets	9,486				10,532				9,486	10,532	1,030
Corporate Support
Segment information
Revenue, net									0	0	0
EBIT									(23,864)	(23,996)	(18,263)
Depreciation of property and equipment									0	0	0
Amortization of intangible assets									0	0	0
EBITDA									(23,864)	(23,996)	(18,263)
Foreign currency transaction (gains) losses on short-term intercompany balances									(163)	(71)	(187)
Acquisition-related charges									(2,283)
Transformation severance and related expenses									378	242	308
Other (income) loss									(900)	0	0
Stock-based compensation									7,052	5,123	3,926
Adjusted EBITDA									(19,780)	(18,702)	(14,216)
Capital expenditures									3,248	0	0
Allocated assets	0				0				0	0	0
Total assets	22,861				20,439				22,861	20,439	20,851
Corporate Support | Continuing operations
Segment information
Cash and cash equivalents	18,823				15,723				18,823	15,723	15,122
Restricted cash	51				47				51	47	48
Deferred loan cost											80
Deferred income taxes	1,538				2,269				1,538	2,269	1,361
Prepaid expenses and other assets	910								910		2,465
Corporate Support | Discontinued operations
Segment information
Prepaid expenses and other assets					800					800
Discontinued operations	$ 1,539				$ 1,600				$ 1,539	$ 1,600	$ 1,775

Earnings (Loss) Per Common Sh42

Earnings (Loss) Per Common Share - Schedule of Computations of Basic and Diluted Earnings (Loss) Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Numerator:
Net income from continuing operations	$ 4,556	$ 2,229	$ 1,539
Net loss from discontinued operations	$ (1,372)	$ (1,324)	$ (4,765)
Denominator:
Weighted-average common shares outstanding (shares)	21,937	21,969	25,868
Basic earnings per common share from continuing operations (in USD per share)	$ 0.21	$ 0.10	$ 0.06
Basic loss per common share from discontinued operations (in USD per share)	$ (0.06)	$ (0.06)	$ (0.18)
Numerator:
Net income from continuing operations	$ 4,556	$ 2,229	$ 1,539
Net loss from discontinued operations	$ (1,372)	$ (1,324)	$ (4,765)
Denominator:
Weighted-average common shares outstanding (shares)	21,937	21,969	25,868
Effect of dilutive securities from stock-based compensation plans (shares)	174	47	36
Denominator for diluted earnings per common share (shares)	22,111	22,016	25,904
Diluted earnings per common share from continuing operations (in USD per share)	$ 0.21	$ 0.10	$ 0.06
Diluted loss per common share from discontinued operations (in USD per share)	$ (0.06)	$ (0.06)	$ (0.18)

Earnings (Loss) Per Common Sh43

Earnings (Loss) Per Common Share - Narrative (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Antidilutive shares underlying options (shares)	2.3	2.9	3.3

Goodwill and Intangible Asset44

Goodwill and Intangible Assets - Schedule of Goodwill by Reportable Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Goodwill
Beginning balance	$ 13,823	$ 11,810
Goodwill recorded in connection with business combinations	3,694	2,146
Foreign currency translation	131	(133)
Ending balance	17,648	13,823
Recovery Audit Services – Americas
Goodwill
Beginning balance	10,755	10,755
Goodwill recorded in connection with business combinations	2,685	0
Foreign currency translation	0	0
Ending balance	13,440	10,755
Recovery Audit Services – Europe/Asia- Pacific
Goodwill
Beginning balance	680	813
Goodwill recorded in connection with business combinations	869	0
Foreign currency translation	131	(133)
Ending balance	1,680	680
Adjacent Services
Goodwill
Beginning balance	2,388	242
Goodwill recorded in connection with business combinations	140	2,146
Foreign currency translation	0	0
Ending balance	$ 2,528	$ 2,388

Goodwill and Intangible Asset45

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Feb. 23, 2017	Oct. 31, 2016
Goodwill [Line Items]
Goodwill	$ 17,648	$ 13,823	$ 11,810
Amortization expense relating to intangible assets	3,634	1,832	2,500
Projected amortization expense 2018	3,400
Projected amortization expense 2019	3,500
Projected amortization expense 2020	3,300
Projected amortization expense 2021	1,700
Projected amortization expense 2022	900
Recovery Audit Services – Americas
Goodwill [Line Items]
Goodwill	13,440	10,755	10,755
Adjacent Services
Goodwill [Line Items]
Goodwill	2,528	2,388	$ 242
C&CA
Goodwill [Line Items]
Goodwill				$ 3,554
C&CA | Recovery Audit Services – Americas
Goodwill [Line Items]
Goodwill	$ 3,600
Lavante
Goodwill [Line Items]
Goodwill					$ 2,286
Lavante | Adjacent Services
Goodwill [Line Items]
Goodwill		$ 2,100

Goodwill and Intangible Asset46

Goodwill and Intangible Assets - Schedule of Changes in Noncurrent Intangible Assets (Details) - USD ($) $ in Thousands	Feb. 23, 2017	Oct. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Gross carrying amount:
Beginning balance			$ 47,126	$ 42,392
FX adjustments and other			890	(1,444)
Ending balance			58,939	47,126	$ 42,392
Accumulated amortization:
Beginning balance			(36,128)	(35,708)
Amortization expense			(3,634)	(1,832)	(2,500)
FX adjustments and other			(699)	1,412
Ending balance			(40,461)	(36,128)	(35,708)
Net carrying amount:
Balance, December 31, 2016			10,998
Balance, December 31, 2017			18,478	10,998
Customer Relationships
Gross carrying amount:
Beginning balance			36,573	37,784
FX adjustments and other			777	(1,211)
Ending balance			46,906	36,573	37,784
Accumulated amortization:
Beginning balance			(31,481)	(31,246)
Amortization expense			(1,796)	(1,414)
FX adjustments and other			(585)	1,179
Ending balance			(33,862)	(31,481)	(31,246)
Net carrying amount:
Balance, December 31, 2016			5,092
Balance, December 31, 2017			$ 13,044	5,092
Customer Relationships | Minimum
Net carrying amount:
Estimated useful life (years)			6 years
Customer Relationships | Maximum
Net carrying amount:
Estimated useful life (years)			15 years
Trademarks
Gross carrying amount:
Beginning balance			$ 853	931
FX adjustments and other			38	(78)
Ending balance			1,026	853	931
Accumulated amortization:
Beginning balance			(853)	(881)
Amortization expense			(22)	(50)
FX adjustments and other			(38)	78
Ending balance			(913)	(853)	(881)
Net carrying amount:
Balance, December 31, 2016			0
Balance, December 31, 2017			$ 113	0
Estimated useful life (years)			5 years
Non- compete Agreements
Gross carrying amount:
Beginning balance			$ 1,322	1,477
FX adjustments and other			75	(155)
Ending balance			2,629	1,322	1,477
Accumulated amortization:
Beginning balance			(1,322)	(1,381)
Amortization expense			(204)	(96)
FX adjustments and other			(76)	155
Ending balance			(1,602)	(1,322)	(1,381)
Net carrying amount:
Balance, December 31, 2016			0
Balance, December 31, 2017			$ 1,027	0
Non- compete Agreements | Minimum
Net carrying amount:
Estimated useful life (years)			1 year
Non- compete Agreements | Maximum
Net carrying amount:
Estimated useful life (years)			5 years
Software
Gross carrying amount:
Beginning balance			$ 6,178	0
FX adjustments and other			0	0
Ending balance			6,178	6,178	0
Accumulated amortization:
Beginning balance			(272)	0
Amortization expense			(1,612)	(272)
FX adjustments and other			0	0
Ending balance			(1,884)	(272)	0
Net carrying amount:
Balance, December 31, 2016			5,906
Balance, December 31, 2017			$ 4,294	5,906
Estimated useful life (years)			4 years
Trade Names
Gross carrying amount:
Beginning balance			$ 2,200	2,200
FX adjustments and other			0	0
Ending balance			2,200	2,200	2,200
Accumulated amortization:
Beginning balance			(2,200)	(2,200)
Amortization expense			0	0
FX adjustments and other			0	0
Ending balance			(2,200)	(2,200)	$ (2,200)
Net carrying amount:
Balance, December 31, 2016			0
Balance, December 31, 2017			$ 0	0
Trade Names | Minimum
Net carrying amount:
Estimated useful life (years)			4 years
Trade Names | Maximum
Net carrying amount:
Estimated useful life (years)			5 years
Lavante
Gross carrying amount:
Acquisition of Assets		$ 6,178		6,178
Lavante | Customer Relationships
Gross carrying amount:
Acquisition of Assets				0
Lavante | Trademarks
Gross carrying amount:
Acquisition of Assets		163		0
Lavante | Non- compete Agreements
Gross carrying amount:
Acquisition of Assets				0
Lavante | Software
Gross carrying amount:
Acquisition of Assets		$ 5,901		6,178
Lavante | Trade Names
Gross carrying amount:
Acquisition of Assets				$ 0
C&CA
Gross carrying amount:
Acquisition of Assets	$ 10,923		$ 10,923
C&CA | Customer Relationships
Gross carrying amount:
Acquisition of Assets	9,556		9,556
C&CA | Trademarks
Gross carrying amount:
Acquisition of Assets	135		135
C&CA | Non- compete Agreements
Gross carrying amount:
Acquisition of Assets	$ 1,232		1,232
C&CA | Software
Gross carrying amount:
Acquisition of Assets			0
C&CA | Trade Names
Gross carrying amount:
Acquisition of Assets			$ 0

Debt (Details)

Debt (Details) - USD ($)	Jan. 19, 2010	Dec. 31, 2017	Dec. 31, 2018	May 04, 2017	May 03, 2017
SunTrust Bank
Line of Credit Facility [Line Items]
Period of term loan and the revolving credit facility	4 years
SunTrust Bank | Minimum
Line of Credit Facility [Line Items]
Applicable margin (percent)		1.75%
Sun Trust Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of credit		$ 13,600,000
Remaining borrowing capacity		$ 21,400,000
Sun Trust Revolving Credit Facility | SunTrust Bank
Line of Credit Facility [Line Items]
Committed revolving credit facility	$ 15,000,000			$ 35,000,000	$ 20,000,000
Sun Trust Term Loan | SunTrust Bank
Line of Credit Facility [Line Items]
Committed term loan	$ 15,000,000
Scenario, Forecast | Subsequent Event | Sun Trust Revolving Credit Facility | SunTrust Bank
Line of Credit Facility [Line Items]
Committed revolving credit facility			$ 30,000,000
Line of Credit | SunTrust Bank
Line of Credit Facility [Line Items]
Revolving credit facility commitment fee (percent)		0.25%
Interest rate during period		3.60%

Debt - Debt Terms (Details)

Debt - Debt Terms (Details) - SunTrust Bank	May 04, 2017	Dec. 31, 2017
Minimum
Debt Instrument [Line Items]
Applicable Margin		1.75%
Sun Trust Revolving Credit Facility | Leverage Ratio I
Debt Instrument [Line Items]
Leverage Ratio	1.25
Applicable Percentage For Commitment Fee	0.25%
Sun Trust Revolving Credit Facility | Leverage Ratio I | LIBOR
Debt Instrument [Line Items]
Applicable Margin	2.25%
Sun Trust Revolving Credit Facility | Leverage Ratio I | Base Rate
Debt Instrument [Line Items]
Applicable Margin	1.25%
Sun Trust Revolving Credit Facility | Leverage Ratio II
Debt Instrument [Line Items]
Applicable Percentage For Commitment Fee	0.375%
Sun Trust Revolving Credit Facility | Leverage Ratio II | Minimum
Debt Instrument [Line Items]
Leverage Ratio	1.25
Sun Trust Revolving Credit Facility | Leverage Ratio II | Maximum
Debt Instrument [Line Items]
Leverage Ratio	1.75
Sun Trust Revolving Credit Facility | Leverage Ratio II | LIBOR
Debt Instrument [Line Items]
Applicable Margin	2.50%
Sun Trust Revolving Credit Facility | Leverage Ratio II | Base Rate
Debt Instrument [Line Items]
Applicable Margin	1.50%
Sun Trust Revolving Credit Facility | Leverage Ratio III
Debt Instrument [Line Items]
Leverage Ratio	1.75
Applicable Percentage For Commitment Fee	0.375%
Sun Trust Revolving Credit Facility | Leverage Ratio III | LIBOR
Debt Instrument [Line Items]
Applicable Margin	2.75%
Sun Trust Revolving Credit Facility | Leverage Ratio III | Base Rate
Debt Instrument [Line Items]
Applicable Margin	1.75%

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term debt, gross	$ 13,705	$ 3,600
Debt issuance cost	(131)	0	$ (80)
Long-term debt, net	13,574	3,600
Less: Current portion of long-term debt	48	3,600
Long-term debt, excluding current portion, gross	13,657	0
Long-term debt, excluding current portion, net	13,526	0
Revolving Facility
Debt Instrument [Line Items]
Long-term debt, gross	13,600	3,600
Debt issuance cost	(131)	0
Long-term debt, net	13,469	3,600
Capital lease obligations
Debt Instrument [Line Items]
Long-term debt, gross	105	0
Debt issuance cost	0	0
Long-term debt, net	$ 105	$ 0

Debt - Capital Lease Minimum Pa

Debt - Capital Lease Minimum Payments Due (Details) $ in Millions	Dec. 31, 2017USD ($)
Debt Disclosure [Abstract]
2,018	$ 73
2,019	13,625
2,020	7
Total	$ 13,705

Lease Commitments - Narrative (

Lease Commitments - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)ft²	Feb. 29, 2016ft²	Jan. 01, 2015ft²	Jan. 31, 2014ft²
Commitments and Contingencies Disclosure [Abstract]
Rent expense, excluding costs associated with the termination of noncancelable lease arrangements | $	$ 5.1	$ 3.9	$ 4.6
Long-term Purchase Commitment [Line Items]
Space under lease (sq ft)					58,000	132,000
Sublease
Long-term Purchase Commitment [Line Items]
Space under lease (sq ft)			0	3,000

Lease Commitments - Schedule of

Lease Commitments - Schedule of Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2017USD ($)
Gross
2,018	$ 3,363
2,019	2,981
2,020	2,527
2,021	2,116
2,022	440
Total payments	11,427
Sublease Income
2,018	(69)
2,019	(72)
2,020	(74)
2,021	(77)
2,022	0
Total payments	(292)
Amount
2,018	3,294
2,019	2,909
2,020	2,453
2,021	2,039
2,022	440
Total payments	$ 11,135

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
United States									$ (6,502)	$ (5,306)	$ (244)
Foreign									14,020	8,777	2,152
Net income from continuing operations before income tax	$ 6,178	$ 2,007	$ 554	$ (1,221)	$ 1,440	$ 1,465	$ 427	$ 139	$ 7,518	$ 3,471	$ 1,908

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current:
Federal									$ 0	$ 0	$ 0
State									1	0	(13)
Foreign									2,230	2,103	1,494
Current provision for income taxes									2,231	2,103	1,481
Deferred:
Federal									(155)	0	0
State									0	0	0
Foreign									886	(861)	(1,112)
Deferred provision for income taxes									731	(861)	(1,112)
Total	$ 526	$ 930	$ 879	$ 627	$ 1,263	$ (685)	$ 460	$ 204	$ 2,962	$ 1,242	$ 369

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 30, 2016
Income Tax Examination [Line Items]
Reported effective tax rate									39.40%	35.80%	19.30%
Deferred tax asset reduction									$ (13,900)
Change in valuation allowance									(13,900)	$ (15,300)
Alternative minimum tax credit	$ 155								155
Valuation allowance	34,776				$ 50,114				34,776	50,114
Gross deferred tax assets	42,064				61,219				42,064	61,219
Credit to tax expense	(526)	$ (930)	$ (879)	$ (627)	(1,263)	$ 685	$ (460)	$ (204)	(2,962)	(1,242)	$ (369)
Loss carry-forwards	17,161				33,087				17,161	33,087
U.S. federal
Income Tax Examination [Line Items]
Loss carry-forwards	81,700								81,700			$ 87,300
State
Income Tax Examination [Line Items]
Loss carry-forwards	65,000								65,000
Foreign subsidiary
Income Tax Examination [Line Items]
Gross deferred tax assets	$ 900				$ 8,400				900	8,400	1,500
Credit to tax expense									$ 200	$ 1,700	$ 500

Income Taxes - Schedule of Sign

Income Taxes - Schedule of Significant Differences Between the U.S. Federal Statutory Tax Rate and the Effective Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Statutory federal income tax rate									$ 2,631	$ 1,180	$ 649
State income taxes, net of federal effect									(62)	(173)	(240)
Net operating loss limitation									2,975	0	0
Deferred tax true-up									0	(4,103)	8,078
Change in deferred tax asset valuation allowance									(15,338)	4,877	(6,729)
Statutory rate change									13,850	0	0
Foreign tax rate differential									(899)	(712)	(223)
Compensation deduction limitation									0	113	(1,201)
Other, net									(195)	60	35
Total	$ 526	$ 930	$ 879	$ 627	$ 1,263	$ (685)	$ 460	$ 204	$ 2,962	$ 1,242	$ 369

Income Taxes - Schedule of the

Income Taxes - Schedule of the Tax Effects of Temporary Differences and Carry-Forwards That Give Rise to Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred income tax assets:
Accounts payable and accrued expenses	$ 1,215	$ 737
Accrued payroll and related expenses	1,691	3,062
Stock-based compensation expense	3,508	3,531
Depreciation of property and equipment	1,711	2,579
Capitalized Software	0	0
Non-compete agreements	0	0
Unbilled receivables and refund liabilities	1,811	2,216
Operating loss carry-forwards of foreign subsidiary	11,000	10,907
Federal operating loss carry-forwards	17,161	33,087
State operating loss carry-forwards	3,591	3,919
Other	376	1,181
Gross deferred tax assets	42,064	61,219
Less valuation allowance	34,776	50,114
Gross deferred tax assets net of valuation allowance	7,288	11,105
Deferred income tax liabilities:
Intangible assets	1,987	2,299
Capitalized software	29	1,928
Other	3,734	4,609
Gross deferred tax liabilities	5,750	8,836
Net deferred tax assets	$ 1,538	$ 2,269

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits and Related Accrued Interest (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Unrecognized Tax Benefits
Beginning balance	$ 497	$ 535	$ 677
Additions based on tax positions related to the current year	0	0	0
Additions based on tax positions related to the prior years	116	0	0
Decrease based on payments made during the year	0	0	0
Decreases based on tax positions related to the prior years	(420)	(38)	(142)
Ending balance	193	497	535
Accrued Interest and Penalties
Beginning balance	154	202	220
Additions based on tax positions related to the current year	0	0	0
Additions based on tax positions related to the prior years	19	11	24
Decrease based on payments made during the year	0	0	0
Decreases based on tax positions related to the prior years	(145)	(59)	(42)
Ending balance	$ 28	$ 154	$ 202

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Employee Benefit Plans [Abstract]
Percentage of annual compensation per employee	6.00%
Defined contribution plan contributions by employer	$ 3,000
Defined contribution plan employers matching contribution annual vesting percentage after three years	100.00%
Period of defined contribution plan employers matching contribution annual vesting 100 percentage	3 years
Defined contribution plan employers matching contribution annual vesting percentage	20.00%
Defined contribution plan employers matching contribution annual vesting period	2 years
Defined contribution plan, employer contributions	$ 800,000	$ 800,000	$ 800,000

Capital Structure (Details)

Capital Structure (Details) - Common Stock - USD ($) $ in Millions	Oct. 24, 2014	Mar. 25, 2014	Dec. 31, 2016	Oct. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Feb. 21, 2014
Class of Stock [Line Items]
Repurchase program, authorized amount	$ 40	$ 20		$ 50	$ 0			$ 10
Share repurchase program, increase in shares authorized	$ 20	$ 10	$ 10	$ 10
Repurchases of common stock, shares					0	905,403	4,118,386
Repurchases of common stock						$ 3.8
Stock option exercises, shares					225,043	90,496
Stock option exercises					$ 1.5	$ 0.3

Stock-Based Compensation - Plan

Stock-Based Compensation - Plan Summary (Narrative) (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2008shares	Dec. 31, 2017compensation_plan	Jun. 27, 2017shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shareholder-approved stock-based compensation plans | compensation_plan		2
2008 EIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reserved for issuance (shares)	10,600,000
2017 EICP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reserved for issuance (shares)			3,400,000
Available for future grant (shares)			3,100,000
Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		1 year
Options | 2008 EIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award expiration period	7 years
Options | Employees | 2008 EIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Options | Directors | 2008 EIP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Stock Option Awards Granted (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2015employee	Dec. 31, 2017employee$ / sharesshares	Dec. 31, 2016employee$ / sharesshares	Dec. 31, 2015$ / sharesshares
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares		990,566
Weighted Average Exercise Price (usd per share)		$ 6.82
Director group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period		1 year		1 year
Weighted Average Grant Date Fair Value (usd per share)		$ 6.35		$ 4.02
Employee group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period		3 years	2 years	3 years
Weighted Average Grant Date Fair Value (usd per share)		$ 6.31	$ 4.88	$ 3.99
Director group (3)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares			20,417
Employee inducement
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period		3 years	3 years	3 years
Weighted Average Grant Date Fair Value (usd per share)		$ 6.33	$ 4.94	$ 5.29
Options | Director group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares		90,566		249,273
Vesting Period		1 year		1 year
Weighted Average Exercise Price (usd per share)		$ 6.34		$ 4.49
Weighted Average Grant Date Fair Value (usd per share)		$ 3.49		$ 2.44
Options | Director group (1)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares		35,000	35,000
Vesting Period		3 years	3 years
Weighted Average Exercise Price (usd per share)		$ 6.25	$ 4.80
Weighted Average Grant Date Fair Value (usd per share)		$ 3.50	$ 2.66
Number of employees granted non-qualified stock options | employee		1
Options | CEO grant
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares		500,000
Vesting Period		4 years
Weighted Average Exercise Price (usd per share)		$ 7.35
Weighted Average Grant Date Fair Value (usd per share)		$ 2.36
Options | Employee group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares		30,000		17,092
Vesting Period		3 years		3 years
Weighted Average Exercise Price (usd per share)		$ 7.25		$ 3.99
Weighted Average Grant Date Fair Value (usd per share)		$ 3.99		$ 1.33
Options | Director group (3)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares			195,417
Vesting Period			1 year
Weighted Average Exercise Price (usd per share)			$ 5.01
Weighted Average Grant Date Fair Value (usd per share)			$ 2.71
Number of employees granted non-qualified stock options | employee			1
Options | Employee inducement
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares		335,000	232,500	135,000
Vesting Period		3 years	3 years	3 years
Weighted Average Exercise Price (usd per share)		$ 6.19	$ 4.61	$ 5.51
Weighted Average Grant Date Fair Value (usd per share)		$ 3.41	$ 2.60	$ 1.42
Number of employees granted non-qualified stock options | employee	3

Stock-Based Compensation - Opti

Stock-Based Compensation - Option Awards (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017
Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year

Stock-Based Compensation - Su64

Stock-Based Compensation - Summary of Nonvested Stock Awards Granted (Details)	3 Months Ended			6 Months Ended			12 Months Ended
	Jun. 30, 2017employeeshares	Mar. 31, 2017employeeshares	Mar. 31, 2015executive_officeremployeeshares	Sep. 30, 2016employee	Jun. 30, 2016executive_officer	Dec. 31, 2015shares	Dec. 31, 2017$ / sharesshares	Dec. 31, 2016$ / sharesshares	Dec. 31, 2015$ / sharesshares
Director group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Stock Awards Granted (shares)							51,179		4,273
Vesting Period							1 year		1 year
Weighted Average Grant Date Fair Value (usd per share) | $ / shares							$ 6.35		$ 4.02
Employee group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Stock Awards Granted (shares)							641,751	1,250,750	2,493,333
Vesting Period							3 years	2 years	3 years
Weighted Average Grant Date Fair Value (usd per share) | $ / shares							$ 6.31	$ 4.88	$ 3.99
Employee inducement
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Stock Awards Granted (shares)							100,000	100,000	10,000
Vesting Period							3 years	3 years	3 years
Weighted Average Grant Date Fair Value (usd per share) | $ / shares							$ 6.33	$ 4.94	$ 5.29
Director group (2015)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Stock Awards Granted (shares)									17,092
Vesting Period									3 years
Weighted Average Grant Date Fair Value (usd per share) | $ / shares									$ 3.99
Performance-based stock awards (restricted stock units), restricted stock units and restricted stock awards
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Stock Awards Granted (shares)	183,751						792,930
Weighted Average Grant Date Fair Value (usd per share) | $ / shares							$ 6.32	$ 4.86	$ 4
Performance-based stock awards (restricted stock units), restricted stock units and restricted stock awards | Employee group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Stock Awards Granted (shares)			1,325,000			1,168,333
Number of employees granted share-based compensation awards | executive_officer			8		5
Performance-based stock awards (restricted stock units), restricted stock units and restricted stock awards | Employee inducement
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of employees granted share-based compensation awards | employee	2		2	3
Performance-based stock awards (restricted stock units), restricted stock units and restricted stock awards | Executive officers
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Stock Awards Granted (shares)		458,000
Number of employees granted share-based compensation awards | employee		12

Stock-Based Compensation - Nonv

Stock-Based Compensation - Nonvested Stock Awards (Narrative) (Details)	12 Months Ended
	Dec. 31, 2017
Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year

Stock-Based Compensation - Perf

Stock-Based Compensation - Performance-Based Restricted Stock Units (Narrative) (Details) $ in Millions	Aug. 03, 2016shares	Jun. 27, 2016shares	Jun. 20, 2016shares	May 05, 2016shares	Mar. 31, 2016employeeshares	Dec. 14, 2015shares	Sep. 28, 2015shares	Mar. 30, 2015executive_officershares	May 31, 2017employeeshares	Mar. 31, 2017employeeshares	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
PBU expense reversed | $													$ 7.1	$ 5.1	$ 3.9
PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (shares)													333,800,000	1,350,750,000	2,493,333,000
2008 EIP | PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (shares)		641,750
Vested PBUs to be paid in whole shares of common stock (as a percent)		40.00%								100.00%
PBUs that vest and become payable based on the cumulative revenue from continuing operations (as a percent)										65.00%
PBUs that vest and become payable on the cumulative adjusted EBITDA from continuing operations (as a percent)										35.00%
Performance period		2 years								2 years
PBUs that will become vested and payable at the threshold performance level (as a percent)		35.00%								35.00%
PBUs that will become vested and payable at the target performance level (as a percent)		100.00%								100.00%
PBUs that will become vested and payable at the maximum performance level (as a percent)		150.00%
Maximum PBUs that may become vested and payable (as a percent)										100.00%
PBUs that shall become vested and payable if performance does not equal or exceed the applicable threshold performance level (as a percent)		0.00%								0.00%
Fair market value of shares equal to the number of PBUs being settled (as a percent)		60.00%
PBU expense reversed | $											$ (0.6)	$ (0.8)			$ (1.4)
Executive officers | 2008 EIP | PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees granted share-based compensation awards					5			8	1	6
Awards granted (shares)								1,325,000
PBUs that will become vested and payable at the threshold performance level (as a percent)				35.00%
PBUs that will become vested and payable at the target performance level (as a percent)				100.00%
PBUs that will become vested and payable at the maximum performance level (as a percent)				150.00%
PBUs that shall become vested and payable if performance does not equal or exceed the applicable threshold performance level (as a percent)				0.00%
Senior leaders | 2008 EIP | PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees granted share-based compensation awards | employee					3				1	6
Awards granted (shares)	10,000		30,000	60,000	609,000	45,000	1,123,333
Share Based Compensation Arrangement by Share Based Payment Award Performance Units Settlement in Common Stock Percentage				43.00%	43.00%
Vested PBUs to be paid in whole shares of common stock (as a percent)			40.00%
Performance period			2 years	2 years	2 years
PBUs that will become vested and payable at the threshold performance level (as a percent)			35.00%
PBUs that will become vested and payable at the target performance level (as a percent)			100.00%
PBUs that will become vested and payable at the maximum performance level (as a percent)			150.00%
PBUs that shall become vested and payable if performance does not equal or exceed the applicable threshold performance level (as a percent)			0.00%
Fair market value of shares equal to the number of PBUs being settled (as a percent)			60.00%	57.00%	57.00%
Executive officers and senior leaders | 2008 EIP | PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (shares)									59,000	274,800
Vested PBUs to be paid in whole shares of common stock (as a percent)									100.00%
PBUs that vest and become payable based on the cumulative revenue from continuing operations (as a percent)									65.00%
PBUs that vest and become payable on the cumulative adjusted EBITDA from continuing operations (as a percent)									35.00%
Performance period									2 years
PBUs that will become vested and payable at the threshold performance level (as a percent)					35.00%				35.00%
PBUs that will become vested and payable at the target performance level (as a percent)					100.00%				100.00%
PBUs that will become vested and payable at the maximum performance level (as a percent)					150.00%
Maximum PBUs that may become vested and payable (as a percent)									100.00%
PBUs that shall become vested and payable if performance does not equal or exceed the applicable threshold performance level (as a percent)					0.00%				0.00%

Stock-Based Compensation - Su67

Stock-Based Compensation - Summary of PBUs Granted (Details) - PBUs - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total PBUs Granted	333,800,000	1,350,750,000	2,493,333,000
PBUs Settled in Common Stock	333,800,000	560,670,000	954,583,000
PBUs Settled in Cash	0	790,080,000	1,538,750,000

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Appreciation Rights (Narrative) (Details) - Chief Executive Officer - 2008 EIP - SARs	Apr. 27, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (shares) | shares	200,000
Initial value per share (usd per share) | $ / shares	$ 4.71

Stock-Based Compensation - Su69

Stock-Based Compensation - Summary of Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Shares
Outstanding, beginning balance (shares)	3,420,385
Granted (shares)	990,566
Exercised (shares)	(225,043)
Forfeited (shares)	(475,504)
Expired (shares)	(311,111)
Outstanding, ending balance (shares)	3,399,293	3,420,385
Exercisable (shares)	2,290,967
Weighted- Average Exercise Price (Per Share)
Outstanding, beginning balance (usd per share)	$ 6.26
Granted (usd per share)	6.82
Exercised (usd per share)	5.23
Forfeited (usd per share)	6.01
Expired (usd per share)	6.18
Outstanding, ending balance (iusd per share)	6.54	$ 6.26
Exercisable (usd per share)	$ 6.52
Weighted- Average Remaining Contractual Term
Outstanding (term)	4 years 18 days	4 years 3 months 18 days
Exercisable (term)	3 years 2 months 12 days
Aggregate Intrinsic Value ($ 000’s)
Outstanding, beginning balance	$ 1,204
Exercised	299	$ 100	$ 100
Outstanding, ending balance	2,367	$ 1,204
Exercisable	$ 1,654

Stock-Based Compensation - Su70

Stock-Based Compensation - Summary of Activity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant date fair value of options granted (usd per share)	$ 2.91	$ 2.66	$ 2.32
Total intrinsic value of options exercised	$ 299	$ 100	$ 100
Stock-based compensation expense	7,100	5,100	3,900
Nonvested stock awards (restricted stock and restricted stock units)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total vest date fair value of stock awards vested	$ 300	$ 700	$ 1,200

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of Assumptions Used in Black-Scholes Valuation Models (Details) - Stock options	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yields (as a percent)	0.00%	0.00%	0.00%
Forfeiture rate	0.00%	0.00%	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rates	1.38%	0.58%	0.80%
Volatility factor of expected market price (as a percent)	0.54%	0.391%	0.323%
Weighted-average expected term of options	2 years 2 months 12 days	1 year 3 months 18 days	3 years 1 month 6 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rates	1.96%	1.20%	1.59%
Volatility factor of expected market price (as a percent)	0.749%	0.779%	0.733%
Weighted-average expected term of options	4 years	4 years 6 months	5 years

Stock-Based Compensation - Su72

Stock-Based Compensation - Summary of Nonvested Stock Awards Activity (Details) - Nonvested stock awards (including restricted stock, restricted stock units and performance-based restricted stock units) - $ / shares	3 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Shares
Nonvested, beginning balance (shares)		3,893,050
Granted (shares)	183,751	792,930
Vested (shares)		(45,002)
Forfeited (shares)		(2,524,282)
Nonvested, ending balance (shares)		2,116,696	3,893,050
Weighted Average Grant Date Fair Value (Per Share)
Nonvested, beginning balance (usd per share)		$ 4.37
Granted (usd per share)		6.32	$ 4.86	$ 4
Vested (usd per share)		6.24
Forfeited (usd per share)		4.09
Nonvested, ending balance (usd per share)		$ 5.36	$ 4.37

Stock-Based Compensation - Sc73

Stock-Based Compensation - Schedule of Unrecognized Compensation Expense Related to Nonvested Stock-Based Compensation (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 6,022
Weighted-average remaining recognition period	2 years 3 months 18 days
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 2,565
Weighted-average remaining recognition period	2 years 10 months 24 days
SAR
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 77
Weighted-average remaining recognition period	3 months 18 days
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 1,752
Weighted-average remaining recognition period	2 years 3 months 18 days
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 1,628
Weighted-average remaining recognition period	1 year 4 months 24 days

Business Acquisitions and Div74

Business Acquisitions and Divestitures - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended			3 Months Ended	12 Months Ended
	Feb. 28, 2017	Dec. 31, 2015	Aug. 31, 2015	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Feb. 23, 2017	Oct. 31, 2016
Business Acquisition [Line Items]
Fair value of contingent consideration liabilities at the date of acquisition					$ 5,954	$ 3,834	$ 0
Payments for business acquisition					10,128	3,669	520
Business Strategy, Inc. Assets
Business Acquisition [Line Items]
Loss on sale of divested assets (less than)			$ 1,600
C&CA
Business Acquisition [Line Items]
Business combination, consideration transferred	$ 10,000
Contingent consideration, liability, maximum	8,000
Contingent consideration, liability	5,900			$ 6,800	6,800
Fair value of contingent consideration liabilities at the date of acquisition	$ 900
Total cash paid								$ 9,968
C&CA | Other current liabilities
Business Acquisition [Line Items]
Contingent consideration, liability				3,700	3,700
C&CA | Other long-term liabilities
Business Acquisition [Line Items]
Contingent consideration, liability				3,100	3,100
C&CA | Recovery Audit Services – Americas | Audit Claim Recovery
Business Acquisition [Line Items]
Revenue					7,800
Income (loss) before income taxes due to acquisition					800
C&CA | Europe, Asia and Pacific | Audit Claim Recovery
Business Acquisition [Line Items]
Revenue					3,300
Income (loss) before income taxes due to acquisition					1,000
Lavante
Business Acquisition [Line Items]
Contingent consideration, liability, maximum									$ 4,500
Contingent consideration, liability				2,000	2,000				3,800
Fair value of contingent consideration liabilities at the date of acquisition				(2,100)	300
Revenue					1,900	400
Income (loss) before income taxes due to acquisition					(4,800)	(900)
Total cash paid									$ 3,809
Lavante | Other current liabilities
Business Acquisition [Line Items]
Contingent consideration, liability				100	100	2,000
Lavante | Other long-term liabilities
Business Acquisition [Line Items]
Contingent consideration, liability				1,900	$ 1,900	$ 1,800
SIM/Global Edge
Business Acquisition [Line Items]
Contingent consideration, liability, maximum		$ 200					$ 200
Fair value of contingent consideration liabilities at the date of acquisition				$ (200)
Payments for business acquisition		$ 500
Contingent consideration, payment term		2 years
Total purchase price		$ 700

Business Acquisitions and Div75

Business Acquisitions and Divestitures - Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Feb. 23, 2017	Dec. 31, 2016	Oct. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 17,648		$ 13,823		$ 11,810
C&CA
Business Acquisition [Line Items]
Account receivables		$ 1,621
Commissions receivable		48
Prepaid expenses		109
Other current assets, net		6
Intangible Assets		10,923
Goodwill		3,554
Fixed Assets		323
Accounts payable		(125)
Accrued commissions		(537)
Total consideration paid		15,922
Contingent consideration		(5,954)
Total cash paid		$ 9,968
Lavante
Business Acquisition [Line Items]
Cash and cash equivalents				$ 28
Account receivables				207
Other current assets, net				92
Intangible Assets				6,178
Goodwill				2,286
Fixed Assets				98
Accounts payable				(121)
Deferred revenue				(370)
Other current liabilities				(757)
Total consideration paid				7,641
Contingent consideration				(3,832)
Total cash paid				$ 3,809

Business Acquisitions and Div76

Business Acquisitions and Divestitures - Intangible Assets Acquired (Details) - USD ($) $ in Thousands	Feb. 23, 2017	Oct. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
C&CA
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values	$ 10,923		$ 10,923
Lavante
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values		$ 6,178		$ 6,178
Customer relationships | C&CA
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values	$ 9,556		9,556
Acquired finite-lived Intangible Assets, Remaining useful lives	14 years
Customer relationships | Lavante
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values				0
Non-compete | C&CA
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values	$ 1,232		1,232
Acquired finite-lived Intangible Assets, Remaining useful lives	4 years
Non-compete | Lavante
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values				0
Trademarks | C&CA
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values	$ 135		135
Acquired finite-lived Intangible Assets, Remaining useful lives	4 years
Trademarks | Lavante
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values		$ 163		0
Acquired finite-lived Intangible Assets, Remaining useful lives		4 years
Patents | Lavante
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values		$ 114
Acquired finite-lived Intangible Assets, Remaining useful lives		1 year
Software | C&CA
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values			$ 0
Software | Lavante
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired, Fair Values		$ 5,901		$ 6,178
Acquired finite-lived Intangible Assets, Remaining useful lives		4 years

Business Acquisitions and Div77

Business Acquisitions and Divestitures - Pro Forma Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
C&CA
Business Acquisition, Pro Forma Information [Abstract]
Unaudited pro forma revenue	$ 162,459	$ 155,626
Unaudited pro forma net (loss) income from continuing operations	$ 3,886	5,365
Lavante
Business Acquisition, Pro Forma Information [Abstract]
Unaudited pro forma revenue		143,198	$ 140,994
Unaudited pro forma net (loss) income from continuing operations		$ (3,418)	$ (5,516)

Quarterly Results (Unaudited)78

Quarterly Results (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly financial data
Revenue, net	$ 47,074	$ 42,467	$ 38,510	$ 33,569	$ 39,183	$ 35,137	$ 35,291	$ 31,233	$ 161,620	$ 140,844	$ 138,302
Operating expenses:
Cost of revenue	26,746	26,675	25,605	23,026	23,855	22,367	23,431	21,646	102,052	91,299	93,169
Selling, general and administrative expenses	12,792	12,189	11,424	10,536	11,048	9,883	9,620	8,848	46,941	39,399	32,284
Depreciation of property and equipment	1,107	1,133	1,109	1,220	1,209	1,376	1,216	1,232	4,569	5,033	5,317
Amortization of intangible assets	1,468	722	722	722	650	393	395	394	3,634	1,832	2,458
Acquisition-related adjustments	(2,283)	0	0	0	0	0	0	0	(2,283)	0	0
Total operating expenses	39,830	40,719	38,860	35,504	36,762	34,019	34,662	32,120	154,913	137,563	133,228
Operating income from continuing operations	7,244	1,748	(350)	(1,935)	2,421	1,118	629	(887)	6,707	3,281	5,074
Foreign currency transaction (gains) losses on short-term intercompany balances	(263)	(418)	(957)	(552)	1,060	(165)	196	(1,007)	(2,190)	84	2,165
Interest expense (income), net	1,312	142	48	37	(98)	(14)	(12)	(29)	1,539	(153)	(190)
Other (income) loss	17	17	5	(199)	19	(168)	18	10	(160)	(121)	1,191
Net income from continuing operations before income tax	6,178	2,007	554	(1,221)	1,440	1,465	427	139	7,518	3,471	1,908
Income tax expense (benefit)	526	930	879	627	1,263	(685)	460	204	2,962	1,242	369
Net income from continuing operations	$ 5,652	$ 1,077	$ (325)	$ (1,848)	$ 177	$ 2,150	$ (33)	$ (65)	$ 3,184	$ 905	$ (3,226)
Basic (loss) earnings per common share from continuing operations (usd per share)	$ 0.26	$ 0.05	$ (0.01)	$ (0.08)	$ 0.01	$ 0.10	$ 0	$ 0	$ 0.15	$ 0.04	$ (0.12)
Diluted (loss) earnings per common share from continuing operations (usd per share)	$ 0.26	$ 0.05	$ (0.01)	$ (0.08)	$ 0.01	$ 0.10	$ 0	$ 0	$ 0.15	$ 0.04	$ (0.12)

Schedule II - Valuation and Q79

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Allowance for doubtful accounts receivable
Movement in Valuation Allowances and Reserves
Balance at Beginning of Year	$ 799	$ 930	$ 2,243
Additions	724	(129)	(1,311)
Deductions	(24)	(2)	(2)
Balance at End of Year	1,499	799	930
Allowance for doubtful employee advances and miscellaneous receivables
Movement in Valuation Allowances and Reserves
Balance at Beginning of Year	500	681	692
Additions	1,665	2,184	1,294
Deductions	(1,873)	(2,365)	(1,305)
Balance at End of Year	292	500	681
Deferred tax valuation allowance
Movement in Valuation Allowances and Reserves
Balance at Beginning of Year	50,114	45,565	52,002
Additions	(15,338)	4,549	(6,437)
Deductions	0	0	0
Balance at End of Year	$ 34,776	$ 50,114	$ 45,565