PRGX Global (PRGX) 10-K 18 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Mar. 11, 2019	Jun. 30, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	PRGX GLOBAL, INC.
Entity Central Index Key	0001007330
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Document Fiscal Year Focus	2018
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			$ 200.7
Entity Common Stock, Shares Outstanding		23,080,564
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Revenue, net of refund liabilities	$ 171,776	$ 161,620	$ 140,844
Operating expenses:
Cost of revenue	104,825	102,052	91,299
Selling, general and administrative expenses	50,456	46,941	39,399
Depreciation of property, equipment and software assets	7,370	4,569	5,033
Amortization of intangible assets	3,395	3,634	1,832
Acquisition-related adjustments (income) loss	(1,628)	(2,283)	0
Total operating expenses	164,418	154,913	137,563
Operating income from continuing operations	7,358	6,707	3,281
Foreign currency transaction losses (gains) on short-term intercompany balances	1,002	(2,190)	84
Interest expense	(1,824)	(1,785)	(107)
Interest income	161	246	260
Other loss (income)	21	(160)	(121)
Net income from continuing operations before income tax	4,672	7,518	3,471
Income tax expense	1,321	2,962	1,242
Net income from continuing operations	3,351	4,556	2,229
Discontinued operations:
Income (loss) from discontinued operations	1,242	(1,372)	(1,324)
Income tax expense (benefit)	0	0	0
Net income (loss) from discontinued operations	1,242	(1,372)	(1,324)
Net income from continuing operations	$ 4,593	$ 3,184	$ 905
Basic earnings (loss) per common share (Note 3):
Basic earnings from continuing operations (in USD per share)	$ 0.14	$ 0.21	$ 0.10
Basic earnings from discontinued operations (in USD per share)	0.06	(0.06)	(0.06)
Total basic earnings (loss) per common share (in USD per share)	0.20	0.15	0.04
Diluted earnings (loss) per common share (Note 3):
Diluted earnings from continuing operations (in USD per share)	0.14	0.21	0.10
Diluted earnings from discontinued operations (in USD per share)	0.06	(0.06)	(0.06)
Total diluted earnings (loss) per common share (in USD per share)	$ 0.20	$ 0.15	$ 0.04
Weighted-average common shares outstanding (Note 3):
Basic (shares)	22,811	21,937	21,969
Diluted (shares)	23,434	22,111	22,016

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 4,593	$ 3,184	$ 905
Foreign currency translation adjustments	1,128	(180)	(507)
Comprehensive income	$ 5,721	$ 3,004	$ 398

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 13,973	$ 18,823
Restricted cash	46	51
Contract receivables, less allowances of $1,024 in 2018 and $1,499 in 2017
Billed	43,878	36,058
Unbilled	2,987	2,709
Contract receivables, net	46,865	38,767
Employee advances and miscellaneous receivables, less allowances of $176 in 2018 and $292 in 2017	567	1,665
Total receivables	47,432	40,432
Prepaid expenses and other current assets	3,144	4,608
Total current assets	64,595	63,914
Property, equipment and software:
Computer and other equipment	20,517	32,655
Furniture and fixtures	1,694	2,761
Leasehold improvements	3,463	3,916
Software	39,578	34,234
Property and equipment, gross	65,252	73,566
Less accumulated depreciation and amortization	(43,224)	(56,088)
Property and equipment, net	22,028	17,478
Goodwill (Note 4)	17,531	17,648
Intangible assets, less accumulated amortization of $43,370 in 2018 and $40,461 in 2017	14,945	18,478
Unbilled receivables	1,608	894
Deferred income taxes (Note 7)	3,561	1,538
Other assets	561	268
Total assets	124,829	120,218
Current liabilities:
Accounts payable and accrued expenses	7,515	8,548
Accrued payroll and related expenses	15,073	13,078
Refund liabilities	6,497	7,864
Deferred revenue	2,428	1,431
Current portion of debt (Note 5)	48	48
Compensation Liability, Long-term Incentive, Current	0	5,116
Business acquisition obligations (Notes 1 and 12)	4,162	3,759
Total current liabilities	35,723	39,844
Long-term debt (Note 5)	21,553	13,526
Noncurrent business acquisition obligations (Notes 1 and 12)	0	5,135
Refund liabilities	100	957
Deferred income taxes (Note 7)	666	0
Other long-term liabilities	458	442
Total liabilities	58,500	59,904
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; 23,186,258 shares issued and outstanding at December 31, 2018 and 22,419,417 shares issued and outstanding at December 31, 2017	232	224
Additional paid-in capital	582,574	580,032
Accumulated deficit	(515,456)	(520,049)
Accumulated other comprehensive income	(1,021)	107
Total shareholders’ equity	66,329	60,314
Total liabilities and shareholders’ equity	$ 124,829	$ 120,218

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Allowances for contract receivables	$ 1,024	$ 1,499
Allowances for employee advances and miscellaneous receivables	176	292
Accumulated amortization on intangible assets	$ 43,370	$ 40,461
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)	23,186,258	22,419,417
Common stock, shares outstanding (shares)	23,186,258	22,419,417

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
Beginning balance (shares) at Dec. 31, 2015		22,681,656
Beginning 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
Repurchase of common stock (shares)		(905,403)
Repurchases 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
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		$ 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
Stock option exercises	1,172	$ 2	1,170
Repurchase of common stock (shares)		(27,599)
Repurchases of common stock	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
Increase (Decrease) in Stockholders' Equity
Net (loss) income	4,593			4,593
Foreign currency translation adjustments	(1,128)				1,128
Issuances of common stock:
Restricted share awards (shares)		331,333
Restricted share awards	0	$ 3	(3)
Restricted shares remitted by employees for taxes (shares)		(155,329)
Restricted shares remitted by employees for taxes	$ (1,281)	$ (2)	(1,279)
Stock option exercises (shares)	676,649	676,649
Stock option exercises	$ 4,422	$ 7	4,415
Performance-based restricted stock, shares issued net of shares for tax withholdings	483,623
Performance-based Restricted Stock, Amount Issued Net Of Shares For Tax Withholdings		$ 5	(5)
Restricted stock unit settlement (shares)		18,934
Restricted stock unit settlement	$ 0
Forfeited restricted share awards (shares)		(148,083)
Forfeited restricted share awards	0	$ (1)	1
Repurchase of common stock (shares)		(440,286)
Repurchases of common stock	(4,069)	$ (4)	(4,065)
Stock-based compensation expense	3,592		3,592
Stockholder's equity, other activities, amount	$ (114)		(114)
Ending balance (shares) at Dec. 31, 2018	23,186,258	23,186,258
Ending balance at Dec. 31, 2018	$ 66,329	$ 232	$ 582,574	$ (515,456)	$ (1,021)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income	$ 4,593	$ 3,184	$ 905
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization	10,766	8,203	6,879
Amortization of deferred loan costs	53	85	60
Noncash interest expense	961	1,215	0
Stock-based compensation expense	5,056	7,052	5,123
Other loss from sale of assets	0	0	22
Foreign currency transaction losses (gains) on short-term intercompany balances	1,002	(2,190)	84
Income taxes	(1,321)	731	(861)
Changes in fair value of contingent consideration	(1,628)	(2,283)	0
Changes in operating assets and liabilities, net of business acquisitions:
Restricted cash	5	(4)	1
Billed receivables	(8,639)	(3,949)	(3,339)
Unbilled receivables	(992)	(469)	(509)
Prepaid expenses and other current assets	2,404	(417)	(1,506)
Other assets	(229)	(57)	(65)
Accounts payable and accrued expenses	(3,275)	815	1,218
Accrued payroll and related expenses	778	975	2,606
Refund liabilities	(2,112)	115	67
Deferred revenue	1,036	101	(5)
Compensation, Long-term Incentive, Payout	(6,378)	0	0
Other long-term liabilities	351	353	(562)
Net cash provided by operating activities	2,431	13,460	10,118
Cash flows from investing activities:
Business acquisition, net of cash acquired	19	(10,128)	(3,669)
Capital expenditures for property, equipment and software, net of disposal proceeds	(10,398)	(9,355)	(5,887)
Net cash used in investing activities	(10,379)	(19,483)	(9,556)
Cash flows from financing activities:
Repayments of long-term debt	(13,500)	66	0
Payment of deferred loan costs	(38)	(155)	0
Proceeds from credit facility	21,500	10,000	3,600
Business acquisitions, payment of earnout liability	(4,000)	0	0
Repurchases of common stock	(4,069)	0	(3,772)
Restricted stock repurchased from employees for withholding taxes	(1,281)	(100)	(218)
Proceeds from option exercises	4,422	1,172	326
Net cash provided by (used in) financing activities	3,034	10,983	(64)
Effect of exchange rates on cash and cash equivalents	64	(1,860)	103
Net (decrease) increase in cash and cash equivalents	(4,850)	3,100	601
Cash and cash equivalents at beginning of period	18,823	15,723	15,122
Cash and cash equivalents at end of period	13,973	18,823	15,723
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	681	434	60
Cash paid during the period for income taxes, net of refunds received	3,255	2,929	1,407
Noncash investing activities:
Fair value of contingent consideration liabilities at the date of acquisition	0	5,954	3,834
Capital expenditures incurred but not yet paid	$ 1,954	$ 365	$ 203

Summary of Significant Accounti

Summary of Significant Accounting Policies and Basis of Presentation	12 Months Ended
	Dec. 31, 2018
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, 2018 , 2017 and 2016 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. Subsequent events have been considered, and the appropriate changes have been made to our financial statements as of December 31, 2018 as required under U.S. generally accepted accounting principles (“GAAP”), through the date of filing this Annual Report on Form 10-K. Refer to Note 14 - Subsequent Event for a description of the credit agreement we entered into with Bank of America, N.A. on March 14, 2019. 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. GAAP. Actual results could differ from those estimates. (b) Revenue Recognition, Billed and Unbilled Receivables, and Refund Liabilities Revenue Recognition, Billed and Unbilled Receivables The Company has revised its accounting policy as it relates to the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers, and the subsequent amendments and modifications thereto. The revised policy requires the Company 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 Company expects to be entitled in exchange for those goods or services. To adhere to this core principle, the Company applies the following five steps: (a) identify contract(s) with a customer; (b) identify the performance obligations in a contract; (c) determine the transaction price; (d) allocate the transaction price to the performance obligations in a contract; and (e) recognize revenue when (or as) performance obligations are satisfied. The Company determines that the performance obligations have been satisfied when its customers obtain control of the goods or services as evidenced by the customer’s ability to direct the use, or the ability to receive substantially all of the remaining economic benefit, of the contract assets. Additionally, for purposes of determining the appropriate timing of recognition, revenue will be recognized over time or at a point in time based on an evaluation of the specific criteria that is to be achieved to meet the performance obligations of each contract. The determination that the core principle for revenue recognition has been met, and the five steps have been applied appropriately, requires significant judgment. Management considers the application of this judgment to be critical in determining the appropriate amount of revenue to be recognized. The most critical judgments are required in the determination of the transaction price, the identification of the performance obligations within a contract, and the determination as to whether or not and to what extent such performance obligations have been satisfied. A misapplication of this judgment could result in inappropriate recognition of revenue. Revenue is recognized over time, on an invoice basis for the Company's recovery audit contracts, which is approximately 96% of consolidated revenue for the year ended December 31, 2018. The Company has adopted the Invoicing Expedient as provided for in FASB Accounting Standards Codification ("ASC") Topic 606, which allows for the recognition of revenue for an amount that an entity has a right to invoice its customer. It is management’s conclusion that the Company's right to consideration from its customers corresponds directly to the value provided to customers from its performance to-date, as represented by billable recoveries. A recovery is billable when it is determined that the customer has received the economic benefit from the service (generally through credits taken against existing accounts payable due to, or refund checks received from, the customer’s vendors). The manner in which a claim is recovered by a client often is dictated by industry practice. Many clients establish specific procedural guidelines that must be satisfied prior to submitting claims for client approval, and these guidelines are unique to each client. On occasion, it is possible that a transaction has met the core principle for revenue recognition, but the Company does not recognize revenue until the customary business practices and processes specific to that client have been completed. Historically, there has been a certain amount of recovery audit revenue with respect to which, even though the Company has met the requirements of its revenue recognition policy, its clients’ vendors ultimately have rejected the claims underlying the revenue. In that case, the Company's clients may request a refund or offset of such amount even though the fees may have been previously collected. These refunds are accounted for as a variable consideration. The Company provides refund liabilities for these reductions in the economic value previously received by its clients with respect to vendor claims that have been identified and for which revenue has been previously recognized. The Company computes an estimate of its refund liabilities at any given time based on actual historical refund data. Revenue is recognized over time for the Company's subscription services. Typically, implementation services, hosting services, unspecified upgrades, technical and support services, service level guarantees and subscription rights under contracts for subscription services are delivered concurrently and are therefore considered a single performance obligation. Generally, revenue will be recognized ratably over the subscription term as this represents the timing of when those services are transferred to the customer. The subscription term commences when the customer both has access to the software application and can benefit from its use. Revenue is recognized at a point in time for certain services provided on a fixed fee basis and over time for certain services performed on a fee per unit of time-basis or other unit of performance. The revenue recognition method is determined based on the specific criteria that is to be achieved to meet the performance obligations of each transaction within a contract. When a contract includes an option to acquire future goods or services that constitutes a material right to the customer, and those goods or services are similar to the original goods and services provided for in the contract, the Company has adopted the Practical Alternative as prescribed in ASC Topic 606 to estimate the standalone selling price of that option. Billed receivables are stated at the amount expected to be collected and do not bear interest. The Company makes ongoing estimates relating to the collectability of billed receivables and maintains a reserve for estimated losses resulting from the inability of its clients to meet its financial obligations to the Company. This reserve is primarily based on the level of past-due accounts based on the contractual terms of the receivables; the Company's history of write-offs; and its relationships with, and the economic status of, its clients. Unbilled receivables relate to claims for which the Company's customers have received economic value and for which they acknowledge that the unbilled receivable has been earned but has not yet been billed. The Company typically invoices the customer in the subsequent month. The Company includes unbilled receivables and refund liabilities in determining revenue. Contract assets will be recorded if a performance obligation is satisfied (and revenue recognized), but the Company is not entitled to payment until other conditions as specified in the contract are met. Contract liabilities are recognized when consideration is received and the Company has not yet transferred the goods or services to the customer. The Company refers to this as deferred revenue. The Company derives a relatively small portion of revenue on a fee-for-service basis whereby billing is based upon a fixed fee, a fee per unit of time, or a fee per other unit of service. The Company recognizes revenue for these types of services when the core principles for revenue recognition have been met. Contract Balances As of December 31, 2018 and December 31, 2017, we had the following balances (in thousands) included in our Consolidated Balance Sheets that relate to contracts with our clients. 12/31/2018 12/31/2017 Change Contract receivables from billed revenue $ 43,878 $ 36,058 $ 7,820 Contract receivables from unbilled revenue 2,987 2,709 278 Deferred revenue (2,428 ) (1,431 ) (997 ) Refund liabilities 6,497 7,864 (1,367 ) The increase in our contract receivables balance from billed revenues at December 31, 2018 compared to December 31, 2017 is mainly due to higher revenue generated in the fourth quarter of fiscal year 2018 compared with the revenue generated in the fourth quarter of fiscal year 2017. This year-over-year increase in fourth quarter revenue is primarily due to higher revenue generated from our UK retail recovery audit business, as well as additional revenue contributed from businesses acquired in fiscal years 2016 and 2017. We recognized revenue, net of refund liabilities of $171.8 million in fiscal year 2018 and $161.6 million in fiscal year 2017, an increase of $10.2 million , which included additional revenue of $2.9 million from our C&CA business acquired in fiscal year 2017 and $0.3 million from our Lavante business acquired in fiscal year 2016. The increase in our contract receivables balance from unbilled revenues at December 31, 2018 compared to December 31, 2017, is mainly due to the timing of revenue earned that was not yet billable to our clients that have scheduled billing arrangements as part of our contractual terms. The increase in our deferred revenue balance at December 31, 2018 compared to December 31, 2017 is mainly due to an increase in revenue generated in fiscal year 2018 from our subscription services offerings for our SIM and PRGX OPTIX ® solutions as a result of increased market acceptance of those product offerings in fiscal year 2018. We recognized $1.2 million in fiscal year 2018 that was included in deferred revenue as of December 31, 2017. The decrease in our refund liabilities balance at December 31, 2018 compared to December 31, 2017 is mainly due to the change in methodology used to determine refund liabilities as of December 31, 2018 as described in the section entitled Refund Liabilities below. Disaggregation of Revenue We depict revenue earned by country and by reporting segment in our Operating Segments and Related Information disclosure. Refer to Note 2 of the Notes to our Consolidated Financial Statements for further information pertaining to our disaggregation of revenue. Refund Liabilities Refund liabilities result from reductions in the economic value previously received by our clients with respect to vendor claims identified by us and for which we previously have recognized revenue. We compute the estimate of our refund liabilities at any given time based on actual historical refund data. We record periodic changes in refund liabilities as adjustments to revenue. We satisfy such refund liabilities either by offsets to amounts otherwise due from clients or by cash refunds to clients. On an on-going basis, we evaluate our estimates and judgments, including those related to refund liabilities. We base our estimates and judgments on historical experience, information available prior to the issuance of the consolidated financial statements and on various other factors that we believe to be reasonable under the circumstances. This information forms the basis for our judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Materially different results can occur as circumstances change and additional information becomes known, including changes in those estimates not deemed “critical." An integral component of the methodology used to determine the refund liability includes applying a trendline to historical payback data extracted from our claims-tracking systems. As part of our on-going review of this process, we determined that a better correlation exists between the extracted data points and this trendline when the line takes the form of a cubic polynomial rather than our historical approach of a natural logarithm. As a result, effective in the interim period ended June 30, 2018, the Company refined its methodology to incorporate this new trendline for the estimation of refunds expected to occur in future periods. (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 $14.0 million in cash and cash equivalents as of December 31, 2018 includes $5.7 million held in the U.S., $1.2 million held in Canada, and $7.1 million held in other foreign jurisdictions, primarily in the United Kingdom, India, and Australia. Our cash and cash equivalents included short-term investments of approximately $1.4 million as of December 31, 2018 and $1.9 million as of December 31, 2017 , all of which 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, 2018 , we had $21.6 million in bank debt outstanding. As of December 31, 2017 , we had $13.6 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 $4.2 million of business acquisition obligations as of December 31, 2018 , and $8.9 million as of December 31, 2017 . Our business acquisition obligations represent the fair value of deferred consideration and earnout 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 $7.4 million in 2018 , $4.6 million in 2017 and $5.0 million in 2016 . 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, 2018 . (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. We consider the costs associated with developing or replacing methodologies to be development costs. Development costs were approximately $8.3 million in 2018 , $1.2 million in 2017 and $1.6 million in 2016 . (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. No impairment charges were necessary based on our internal assessments in the three years ended December 31, 2018 . (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 expense for time-based all stock-based awards at fair value on the date of grant and recognize compensation expense, less actual forfeitures, 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 expense for awards with performance conditions based on the probable outcome of the performance conditions. We accrue compensation expense if we believe it is probable that the performance condition(s) will be achieved and do not accrue compensation expense 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 expense 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 t

Operating Segments and Related

Operating Segments and Related Information	12 Months Ended
	Dec. 31, 2018
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 . Discontinued Operations - In 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. One of the third-party Medicare RAC-related contracts has been settled and the results are reflected in these financial statements. The Company will continue to incur certain expenses until the remaining Medicare RAC contracts are concluded. As part of discontinuing the HCRA business, the Company has an accrual for outstanding Medicare RAC appeals of approximately $2.0 million and a receivable of approximately $1.7 million for unpaid claims as of December 31, 2018 . The HCRA services business has been reported as Discontinued Operations in accordance with US GAAP. One of the third-party contracts have been settled and the results are reflected in these financial statements. Discontinued operations information for the years ended December 31, 2018 , 2017 and 2016 (in thousands) is as follows: Results of Discontinued Operations Years Ended December 31, 2018 2017 2016 Revenue, net of refund liability $ 959 $ — $ (14 ) Cost of sales (adjustments) (300 ) 1,350 1,112 Selling, general and administrative expense 16 14 184 Depreciation of property, equipment and software assets 1 8 14 Pretax income (loss) from discontinued operations before income taxes 1,242 (1,372 ) (1,324 ) Income tax expense — — — Net income (loss) from discontinued operations $ 1,242 $ (1,372 ) $ (1,324 ) The following table presents the discontinued operations of the HCRA services business in the Consolidated Statements of Cash Flows, for the years ended December 31, 2018, 2017 and 2016 (in thousands): Years Ended December 31, 2018 2017 2016 Net cash used in operating activities $ (1,484 ) $ (1,364 ) $ (1,309 ) Net cash used in investing activities — — — Net cash provided by financing activities — — — Increase (decrease) in cash and cash equivalents $ (1,484 ) $ (1,364 ) $ (1,309 ) 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, 2018 , 2017 and 2016 (in thousands) is as follows: Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Corporate Support Total 2018 Revenue, net of refund liabilities $ 115,920 $ 49,526 $ 6,330 $ — $ 171,776 Net income from continuing operations $ 3,351 Income tax expense 1,321 Interest expense, net 1,663 EBIT $ 26,602 $ 12,413 $ (5,231 ) $ (27,449 ) 6,335 Depreciation of property, equipment and software assets 5,545 683 1,142 — 7,370 Amortization of intangible assets 1,664 172 1,559 — 3,395 EBITDA 33,811 13,268 (2,530 ) (27,449 ) 17,100 Foreign currency transaction losses (gains) on short-term intercompany balances 367 1,044 14 (423 ) 1,002 Acquisition-related adjustments (income) loss — — — (1,628 ) (1,628 ) Transformation and severance expenses 944 1,194 66 918 3,122 Other (income) loss (4 ) 8 — 17 21 Stock-based compensation — — — 5,056 5,056 Adjusted EBITDA $ 35,118 $ 15,514 $ (2,450 ) $ (23,509 ) $ 24,673 Capital expenditures $ 2,050 $ 1,200 $ 257 $ 6,891 $ 10,398 Allocated assets $ 71,211 $ 26,147 $ 7,294 $ — $ 104,652 Unallocated assets: Cash and cash equivalents — — — 13,973 13,973 Restricted cash — — — 46 46 Deferred income taxes — — — 3,561 3,561 Prepaid expenses and other assets — — — 910 910 Discontinued operations — — — 1,687 1,687 Total assets $ 71,211 $ 26,147 $ 7,294 $ 20,177 $ 124,829 Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Corporate Support Total 2017 Revenue, net of refund liabilities $ 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, equipment and software assets 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 (income) loss — — — (2,283 ) (2,283 ) Transformation and severance 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 loan costs — — — — — 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 of refund liabilities $ 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, equipment and software assets 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 and severance expenses 517 312 258 242 1,329 Other income — — (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 The following table presents revenue by country based on the location of clients served (in thousands): Years Ended December 31, 2018 2017 2016 United States $ 100,458 $ 93,447 $ 80,857 United Kingdom 27,774 23,408 17,501 Canada 14,700 14,375 14,531 Australia 8,397 8,732 7,354 France 6,721 5,987 6,934 Mexico 3,793 5,385 4,900 Brazil 1,799 2,053 1,169 Spain 1,443 1,127 964 Hong Kong 1,219 889 824 Thailand 1,094 699 654 Ireland 741 929 337 Colombia 465 709 583 New Zealand 338 899 979 Other 2,834 2,981 3,257 $ 171,776 $ 161,620 $ 140,844 The following table presents long-lived assets by country based on the location of the asset (in thousands): December 31, 2018 2017 United States $ 34,236 $ 47,371 UK 2,909 5,510 All Other 395 1,125 $ 37,540 $ 54,006 One client, The Kroger Co., accounted for approximately 12% of revenue from continuing operations in 2018 and 2017, and approximately 11% of revenue from continuing operations in 2016.

Earnings (Loss) Per Common Shar

Earnings (Loss) Per Common Share	12 Months Ended
	Dec. 31, 2018
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: 2018 2017 2016 Numerator: Net income from continuing operations $ 3,351 $ 4,556 $ 2,229 Net income (loss) from discontinued operations $ 1,242 $ (1,372 ) $ (1,324 ) Denominator: Weighted-average common shares outstanding 22,811 21,937 21,969 Basic earnings per common share from continuing operations $ 0.14 $ 0.21 $ 0.10 Basic earnings (loss) per common share from discontinued operations $ 0.06 $ (0.06 ) $ (0.06 ) Years Ended December 31, Diluted earnings (loss) per common share: 2018 2017 2016 Numerator: Net income from continuing operations $ 3,351 $ 4,556 $ 2,229 Net income (loss) from discontinued operations $ 1,242 $ (1,372 ) $ (1,324 ) Denominator: Weighted-average common shares outstanding 22,811 21,937 21,969 Effect of dilutive securities from stock-based compensation plans 623 174 47 Denominator for diluted earnings per common share 23,434 22,111 22,016 Diluted earnings per common share from continuing operations $ 0.14 $ 0.21 $ 0.10 Diluted earnings (loss) per common share from discontinued operations $ 0.06 $ (0.06 ) $ (0.06 ) Weighted-average shares outstanding excludes antidilutive shares underlying options that totaled 0.9 million , 2.3 million , and 2.9 million shares, respectively, from the computation of diluted earnings per common share for the years ended December 31, 2018 , 2017 , and 2016 .

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2018
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 2018 and 2017 was as follows (in thousands): Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Total Balance, January 1, 2017 $ 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 Goodwill recorded in connection with business combinations (20 ) — — (20 ) Foreign currency translation — (97 ) — (97 ) Balance, December 31, 2018 $ 13,420 $ 1,583 $ 2,528 $ 17,531 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). (b) Intangible Assets Intangible assets consist principally of amounts we have assigned to customer relationships, trademarks, non-compete agreements and trade names in conjunction with business 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 $3.4 million in 2018 , $3.6 million in 2017 and $1.8 million in 2016 . As of December 31, 2018 and based on our current amortization methods and current levels of intangible assets, we project amortization expense relating to intangible assets for the next five years will be $3.5 million in 2019 , $3.1 million in 2020 , $1.7 million in 2021 , $0.7 million in 2022 and $0.7 million in 2023 . 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 2018 and 2017 were as follows (in thousands): Customer Relationships Trademarks Non- compete Agreements Software Trade Names Total Gross carrying amount: Balance, January 1, 2017 $ 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 FX adjustments and other (547 ) 138 (51 ) (164 ) — (624 ) Balance, December 31, 2018 $ 46,359 $ 1,164 $ 2,578 $ 6,014 $ 2,200 $ 58,315 Accumulated amortization: Balance, January 1, 2017 $ (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 ) Amortization expense (1,607 ) (67 ) (246 ) (1,475 ) — (3,395 ) FX adjustments and other 409 (22 ) 51 48 — 486 Balance, December 31, 2018 $ (35,060 ) $ (1,002 ) $ (1,797 ) $ (3,311 ) $ (2,200 ) $ (43,370 ) Net carrying amount: Balance, December 31, 2017 $ 13,044 $ 113 $ 1,027 $ 4,294 $ — $ 18,478 Balance, December 31, 2018 $ 11,299 $ 162 $ 781 $ 2,703 $ — $ 14,945 Estimated useful life (years) 10-15 years 4-5 years 5 years 4 years 4-5 years

Debt

Debt	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Debt	DEBT Debt issuance costs on the balance sheet are presented as a direct deduction from the related debt liability, rather than represented as a separate asset. Long-term debt as of December 31, 2018 and 2017 consists of the following (in thousands): As of December 31 2018 2017 Gross DFC (1) Net Gross DFC Net Revolving Facility $ 21,600 $ (65 ) $ 21,535 $ 13,600 $ (131 ) $ 13,469 Capital lease obligations 66 — 66 105 — 105 Total long term debt 21,666 (65 ) 21,601 13,705 (131 ) 13,574 Less: Current portion of long-term debt 48 — 48 48 — 48 Long-term debt, excluding current portion $ 21,618 $ (65 ) $ 21,553 $ 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 was guaranteed by the Company and its domestic subsidiaries and was secured by substantially all of our assets. The SunTrust credit facility has been modified from time to time through various amendments since January 2010. 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 a 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. PRGX was required to 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 was 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, were amended and to both 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 were 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 On March 21, 2018, the SunTrust credit facility was amended with respect to the calculation of consolidated adjusted EBITDA for financial covenant compliance. The debt covenant calculation was modified to include the cash component of stock-based compensation for 2017. On September 28, 2018, the SunTrust credit facility was amended in order to expand the types of stock the Company could purchase as well as adjust the fixed coverage charge ratio. Under the amended terms, the Company could make restricted payments to purchase capital stock (other than disqualified stock). The fixed charge coverage ratio was reduced from 1.25 to 1.00 for the quarter ending September 30, 2018. On November 5, 2018, the SunTrust credit facility was amended to add, as an additional financial condition to the Company's ability to make certain restricted payments, a requirement that the Company have an aggregate "minimum liquidity" of $5.0 million immediately prior to and immediately after giving effect to any restricted payment, with "minimum liquidity" being defined as 100% of all unrestricted domestic cash holdings, 70% of unrestricted foreign cash holdings, and the unused availability under the SunTrust credit facility. In addition, the calculation of the fixed charge coverage ratio was revised to exclude the following fixed charges: (i) the $4.0 million earnout payment made in the second quarter of 2018 in connection with a prior acquisition by the Company and (ii) up to $5.0 million (in the aggregate) of restricted payments consisting of redemption, purchases or repurchases of capital stock in the fourth quarter of 2018 and the first quarter of 2019. As of December 31, 2018 there was $21.6 million in debt outstanding under the SunTrust credit facility that would be due December 31, 2019. The amount available for additional borrowing under the SunTrust credit facility was $13.4 million as of December 31, 2018. Based on the terms of the credit facility, as amended, the applicable interest rate at December 31, 2018 was approximately 4.60% . As of December 31, 2018, the Company was 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 included customary affirmative, negative, and financial covenants binding on the Company, including delivery of financial statements and other reports, conduct of business, and transactions with affiliates. The negative covenants limited 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 credit facility set forth maximum leverage and minimum fixed charge coverage ratios and require maintenance of a minimum amount of consolidated adjusted earnings before interest, taxes, depreciation and amortization. In addition, the credit facility included customary events of default. The Company was in compliance with the covenants in the SunTrust credit facility as of December 31, 2018. On March 14, 2019, we entered into a credit agreement with Bank of America, N.A. Refer to Note 14 - Subsequent Event of the notes to the Company's consolidated financial statements for a description of the credit agreement with Bank of America, N.A. 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 2019 $ 21,661 2020 5 Total $ 21,666

Lease Commitments

Lease Commitments	12 Months Ended
	Dec. 31, 2018
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 $4.9 million in 2018 , $5.1 million in 2017 and $3.9 million in 2016 . 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. 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 2019 $ 4,974 $ (72 ) $ 4,902 2020 3,882 (74 ) 3,808 2021 3,248 (77 ) 3,171 2022 1,168 — 1,168 2023 488 — 488 Total payments $ 13,760 $ (223 ) $ 13,537

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
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, 2018 2017 2016 United States $ (4,673 ) $ (6,502 ) $ (5,306 ) Foreign 9,345 14,020 8,777 $ 4,672 $ 7,518 $ 3,471 The provision for income taxes for continuing operations consists of the following (in thousands): Years Ended December 31, 2018 2017 2016 Current: Federal $ — $ — $ — State 70 1 — Foreign 2,920 2,230 2,103 2,990 2,231 2,103 Deferred: Federal (145 ) (155 ) — State — — — Foreign (1,524 ) 886 (861 ) (1,669 ) 731 (861 ) Total $ 1,321 $ 2,962 $ 1,242 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, 2018 2017 2016 Statutory federal income tax rate $ 981 $ 2,631 $ 1,180 State income taxes, net of federal effect (285 ) (62 ) (173 ) Net operating loss limitation — 2,975 — Adjustment to deferred taxes 939 301 (4,103 ) Change in deferred tax asset valuation allowance (2,867 ) (15,338 ) 4,877 Change in tax law (992 ) 13,850 — Foreign tax rate differential 1,306 (899 ) (1,153 ) Compensation and equity adjustments 1,474 — 113 Acquisition earnout adjustment (320 ) 87 60 Other permanent differences 183 (682 ) — Withholding taxes 591 342 441 Changes in uncertain tax positions 19 (429 ) — Return to provision adjustments 257 155 — Other, net 35 31 — Total $ 1,321 $ 2,962 $ 1,242 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, 2018 2017 Deferred income tax assets: Accounts payable and accrued expenses $ 714 $ 1,215 Accrued payroll and related expenses 2,315 1,691 Stock-based compensation expense 2,336 3,508 Depreciation of property and equipment 853 1,711 Capitalized software 119 — Unbilled receivables and refund liabilities 97 1,811 Operating loss carry-forwards of foreign subsidiary 9,484 11,000 Federal operating loss carry-forwards 17,109 17,161 State operating loss carry-forwards 4,537 3,591 Other 1,624 376 Gross deferred tax assets 39,188 42,064 Less valuation allowance 31,597 34,776 Gross deferred tax assets net of valuation allowance 7,591 7,288 Deferred income tax liabilities: Intangible assets 1,269 1,987 Capitalized software — 29 Other 3,427 3,734 Gross deferred tax liabilities 4,696 5,750 Net deferred tax assets $ 2,895 $ 1,538 Our reported effective tax rates on income approximated 28.3% in 2018, 39.4% in 2017, and 35.8% in 2016. 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 allowed 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 was expected during the 2018 calendar year, we considered the accounting of the transition tax, deferred tax re-measurements, and other items to be incomplete as of December 31, 2017, though we recorded provisional amounts in the consolidated financial statements. As of December 31, 2018, we have completed our analysis related to the Tax Act in accordance with SAB 118 and there was no additional adjustment required. 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. During 2017, the U.S. deferred tax assets were reduced by $13.9 million and the valuation allowance was also reduced by $13.9 million , resulting in no net impact to the effective tax rate for the year ended December 31, 2017. During 2018, the Company finalized the accounting for this item resulting in a $0.6 million increase to both the U.S. deferred tax assets and the valuation allowance, with no impacts to tax expense or the effective tax rate. In addition, the Alternative Minimum Tax (“AMT”) was repealed for tax years beginning after December 31, 2017 and the AMT credit will be refundable in future years. As 50% of this credit will be refundable along with the 2018 tax return, that portion was reclassified to a current asset on the balance sheet. 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 was 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. No amounts were recorded during 2018, and the accounting for this item is considered complete. 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, 2018. 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 released the valuation allowance on our UK deferred tax assets during the year ended December 31, 2018. 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 $31.6 million as of December 31, 2018, representing a change of $3.2 million from the valuation allowance of $34.8 million recorded as of December 31, 2017. The primary driver of the valuation allowance movement was determined by the release of the valuation allowances against the deferred tax assets in France and the UK. 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. In 2018, management determined that a valuation allowance was no longer required against the deferred tax assets of the UK subsidiary and U.S. branch in France. As of December 31, 2018, we had gross deferred tax assets of $6.6 million relating to those foreign subsidiaries. The benefit of these deferred tax assets is reflected as a credit of $1.2 million to tax expense during the year ended December 31, 2018. As of December 31, 2018, we had approximately $81.5 million of U.S. federal loss carry-forwards available to reduce future U.S. federal taxable income. Approximately $80.9 million of the U.S. federal loss carry-forwards expire between 2026 and 2035. The remaining $0.6 million of U.S. federal loss carry-forwards do not expire. As of December 31, 2018, we had approximately $70.9 million of state loss carry-forwards available to reduce future state taxable income. The state loss carry-forwards expire between 2022 and 2037 and are subject to certain limitations. The U.S. federal and state loss carry-forwards at December 31, 2018, reflect adjustments for prior period write-downs associated with ownership changes. 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 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 $87.3 million of the gross federal net operating losses outstanding as of December 30, 2016 will be available for use going-forward. The Company utilized $6.4 million of these losses on the 2017 U.S. federal tax return and the remaining $80.9 million remains available. 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, 2016 $ 535 $ 202 Additions based on tax positions related to the current year — — Additions based on tax positions related to the prior years — 11 Decrease 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 Additions based on tax positions related to the current year 4 — Additions based on tax positions related to the prior years 10 6 Decreases based on payments made during the year — — Decreases based on tax positions related to the prior years — — Balance at December 31, 2018 $ 207 $ 34 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. federal, state, and foreign income tax returns in jurisdictions with varying statutes of limitations. As of December 31, 2018 , the 2015 through 2017 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 2015 may also subject returns for those years to examination.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [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. The Plan provides for a discretionary matching contribution by the Company as determined by management and approved by the Board of Directors each plan year. The Company's current practice is to match 50% of the annual employee's contribution, up to but not exceeding the lesser of 6% of the employee’s annual compensation or $3,000 . Discretionary matching contributions made by the Company to a participant's account are vested once a participant has attained three or more years of service. The Company contributed to the Plan approximately $0.9 million in 2018 , $0.8 million in 2017 , and $0.8 million in 2016 .

Capital Structure

Capital Structure	12 Months Ended
	Dec. 31, 2018
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. In November 2018, our Board of Directors authorized a $15.0 million increase to the stock repurchase program, increasing the total share repurchase program to $75.0 million , and extended the duration of the program to December 31, 2019. During the year ended December 31, 2018, we repurchased 0.4 million shares of our common stock for $4.1 million . No shares were repurchased under the share repurchase program in the year ended December 31, 2017.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
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, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	STOCK-BASED COMPENSATION Plan Summary During 2018, the Company had two shareholder-approved stock-based compensation plans under which outstanding 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”). 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, 2018 there were approximately 2.9 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, 2018 , 2017 , and 2016 : Grantee Type Number of Options Granted Vesting Period Weighted Average Exercise Price Weighted Average Grant Date Fair Value 2018 Employee inducement (1) 535,000 3 years $ 8.91 $ 2.89 2017 Director group 90,566 1 year or less $ 6.34 $ 3.49 Director group (2) 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 (3) 335,000 3 years $ 6.19 $ 3.41 2016 Director group (4) 195,417 1 year or less $ 5.01 $ 2.71 Director group (2) 35,000 3 years $ 4.80 $ 2.66 Employee inducement (5)(6) 232,500 3 years $ 4.61 $ 2.60 (1) The Company granted non-qualified stock options outside its existing stock-based compensation plan in 2018 to nine employees in connection with the employees joining the Company. (2) The Company granted non-qualified stock options to one director in connection with the director joining the Company's board of directors. (3) The Company granted non-qualified stock options outside its existing stock-based compensation plans to certain employees in connection with the employees joining the Company. (4) Includes 20,417 non-qualified stock options granted to one director in connection with the director joining the Company's board of directors. (5) The Company granted non-qualified stock options outside its existing stock-based compensation plans in 2016 in connection with an employee joining the Company. (6) The Company granted non-qualified stock options outside its existing stock-based compensation plans in connection with the closing of the Lavante acquisition. Nonvested Stock Awards The following table summarizes nonvested stock awards granted during the years ended December 31, 2018 , 2017 and 2016 : Grantee Type Number of Stock Awards Vesting Period Weighted Average Grant Date Fair Value 2018 Director group 64,545 1 year or less $ 9.45 Employee group (1) 488,685 3 years or less $ 9.56 Employee inducement (2) 160,516 3 years or less $ 8.95 2017 Director group 51,179 1 year or less $ 6.35 Employee group (3) 641,751 3 years or less $ 6.31 Employee inducement (4) 100,000 3 years or less $ 6.33 2016 Employee group (5) 1,250,750 2 years $ 4.88 Employee inducement (6) 100,000 3 years $ 4.94 (1) The Company granted nonvested performance-based stock awards (restricted stock units), restricted stock awards, and restricted stock units in 2018 to certain key employees. (2) The Company granted nonvested performance-based stock awards (restricted stock units) and restricted stock awards in 2018 to six employees in connection with the employees joining the Company. (3) 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. (4) 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. (5) The Company granted nonvested performance-based stock awards (restricted stock units) in 2016 to five executive officers and certain other key employees. (6) 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. 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, provided the shares ultimately vest. 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, excluding those whose vesting is performance-based, vest in equal annual increments over the vesting period, which typically is three years for employees and one year for directors. Performance-based stock awards vest based on the achievement of certain performance objectives. Performance-Based Restricted Stock Units During 2018, one executive officer and two senior leaders were granted 40,750 performance-based restricted stock units ("PBUs") outside of the existing stock-based compensation plan as an inducement for employment and one senior leader was granted 12,000 PBUs under the 2017 EICP. 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). During 2018, five executive officers and nine other senior leaders were granted 192,098 PBUs under the 2017 EICP and 54,180 PBUs outside of the existing stock-based compensation plan as an inducement for employment. If vested, 100% of the vested Units will be paid in whole shares of common stock. 50% of the PBUs vest and become payable based on the cumulative revenue from continuing operations, 35% of the PBUs vest and become payable based on the cumulative adjusted EBITDA from continuing operations and 15% of the PBUs vest and become payable based on the cumulative adjacent services revenue that the Company achieves, in each case, for the two -year performance period ending December 31, 2019. 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 a 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 applicable threshold performance level). During 2017, certain employees of the company were granted 333,800 PBUs. 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). During 2016, certain employees of the Company were granted 1,350,750 PBUs. During the first quarter of 2018, the Company issued 483,623 shares of common stock and paid $5.4 million in cash as long-term incentive compensation related to the vesting of these awards. The following table summarizes the PBUs granted during the years ended December 31, 2018, 2017 and 2016: Total PBUs Granted PBUs to be Settled in Common Stock (1) PBUs to be Settled in Cash (2) 2018 299,028 299,028 — 2017 333,800 333,800 — 2016 1,350,750 560,670 790,080 (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. In the fourth quarter of 2018, management determined that 80% of the PBUs with a two -year performance period ending December 31, 2018 would likely vest based on expected financial performance compared to the target financial objectives. As a result, the associated expense was adjusted down to reflect the new estimate. 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 During 2018, certain employees were granted stock appreciation rights ("SARs") covering 350,000 shares of the Company's common stock under the 2017 EICP. The SARs will vest on March 1, 2020. Upon vesting, 25% of the SARs may be exercised on the last day of each of the first, second and third calendar quarters in 2020. Within 30 days after the SARs are exercised, the Company must settle the exercised SARs in a cash payment equal to the excess of (i) the lesser of the fair market value, as of the date on which the SARs are exercised, or $18 per share, over (ii) $9.15 per share, less any applicable tax withholding. Vested SARs not exercised during any previous quarter will remain outstanding and be automatically exercised as of December 31, 2020. On April 27, 2016, the Company's Chief Executive Officer was granted 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 . On June 30, 2018, the SARs vested and became payable in cash in a lump sum equal to $1.0 million (less applicable tax withholding), which represents the excess of the fair market value, as of June 30, 2018, of the shares of the Company's common stock over $4.71 , the fair market value (closing price) of the Company's common stock on the date of grant, April 27, 2016. Summary of Activity A summary of option activity as of December 31, 2018 , and changes during the year then ended is presented below: Options Shares Weighted- Average Exercise Price (Per Share) Weighted- Average Remaining Contractual Term Aggregate Intrinsic Value ($ 000’s) Outstanding at January 1, 2018 3,399,293 $ 6.54 4.05 years $ 2,367 Granted 535,000 8.91 Exercised (676,649 ) 6.54 $ 1,585 Forfeited (280,556 ) 7.61 Expired (126,271 ) 6.53 Outstanding at December 31, 2018 2,850,817 $ 6.84 3.74 years $ 7,384 Exercisable at December 31, 2018 1,735,149 $ 6.40 2.73 years $ 5,225 The weighted-average grant date fair value of options granted was $2.89 per share in 2018 , $2.91 per share in 2017 and $2.66 per share in 2016 . The total intrinsic value of options exercised was $1.6 million in 2018 , $0.3 million in 2017 and $0.1 million in 2016 . 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, 2018 2017 2016 Risk-free interest rates (1) 2.3% - 2.99% 1.38% - 1.96% 0.58% - 1.20% Dividend yields (2) —% —% —% Volatility factor of expected market price (3) .362 - .371 .540 - .749 .391 - .779 Weighted-average expected term of options (4) 4 years 2.2 - 4 years 1.3 - 4.5 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. (5) 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, 2018 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, 2018 2,116,696 $ 5.36 Granted 713,746 9.42 Vested (1,523,696 ) 5.02 Forfeited (340,796 ) 7.51 Nonvested at December 31, 2018 965,950 $ 8.18 The weighted-average grant date fair value of nonvested stock awards (restricted stock and restricted stock units) granted was $9.42 per share in 2018 , $6.32 per share in 2017 and $4.86 per share in 2016 . The total vest date fair value of stock awards vested during the year was $12.7 million in 2018 , $0.3 million in 2017 and $0.7 million in 2016 . Stock-based compensation expense was $5.1 million in 2018 , $7.1 million in 2017 , and $5.1 million in 2016 . We include these charges in Selling, general and administrative expenses in the accompanying Consolidated Statements of Operations. The total income tax benefit recognized in our Consolidated Statements of Operations was $1.3 million , $2.7 million and $1.9 million in 2018, 2017 and 2016, respectively. Total unrecognized compensation expense related to nonvested stock-based compensation as of December 31, 2018 is as follows (dollars in thousands): Stock Restricted Restricted Options SARs Stock Awards Stock Units Total Unrecognized compensation expense $ 2,145 $ 313 $ 2,614 $ 2,125 $ 7,197 Weighted-average remaining recognition period (in years) 2.5 1.2 2.1 1.2 1.9

Business Acquisitions and Dives

Business Acquisitions and Divestitures	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
BUSINESS ACQUISITIONS AND DIVESTITURES	BUSINESS ACQUISITIONS We completed several acquisitions 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. 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 is 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 each of 2018 and 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. The remaining potential earnout payment is $4.0 million . As of December 31, 2018, the contingent consideration liability related to the C&CA acquisition was $3.7 million , which is included in current 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 $ 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 (1) (5,954 ) Total cash paid $ 9,968 (1) In the second quarter of 2018 we made an earnout payment of $4.0 million . As of December 31, 2018, the contingent consideration liability balance was $3.7 million . 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, 2018 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. In fiscal year 2018, we included revenue of $9.6 million and loss before income tax of less than $0.6 million in our Recovery Audit Services - Americas business segment, and revenue of $4.4 million and income before income tax of $1.5 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 is based on achieving certain financial targets over a two year period that commenced on October 31, 2016 and concluded 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 2018 and 2017, the Company recognized accretion of $0.1 million and $0.3 million , respectively, 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, we reduced the earnout liability by $2.1 million and in the third quarter of 2018, we further reduced the earnout liability by $1.6 million , after it was determined that a portion of the earnout consideration would not be achieved. These adjustments were included in Acquisition-related adjustments in the Consolidated Statements of Operations for the years ended December 31, 2018 and 2017. As of December 31, 2018, the contingent consideration liability related to the Lavante acquisition was $0.5 million , which was included in current 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 third quarter of 2018, we reduced the earnout liability by $1.6 million and in the fourth quarter of 2017, we reduced the earnout liability by $2.1 million . At December 31, 2018, the contingent consideration liability balance was $0.5 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, 2018 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, revenue of $1.9 million and a loss before income tax of $4.8 million in the year ended December 31, 2017, and revenue of $2.2 million and a loss before income tax of $2.3 million in the year ended December 31, 2018. 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 )

Quarterly Results (Unaudited)

Quarterly Results (Unaudited)	12 Months Ended
	Dec. 31, 2018
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, 2018 and 2017 . 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. 2018 Quarter Ended 2017 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, net of refund liabilities $ 36,721 $ 42,102 $ 43,320 $ 49,633 $ 33,569 $ 38,510 $ 42,467 $ 47,074 Operating expenses: Cost of revenue 24,797 27,389 26,146 26,493 23,026 25,605 26,675 26,746 Selling, general and administrative expenses 11,264 12,809 12,521 13,862 10,536 11,424 12,189 12,792 Depreciation of property, equipment and software assets 1,223 2,360 1,713 2,074 1,220 1,109 1,133 1,107 Amortization of intangible assets 788 864 872 871 722 722 722 1,468 Acquisition-related adjustments (income) loss — — (1,640 ) 12 — — — (2,283 ) Total operating expenses 38,072 43,422 39,612 43,312 35,504 38,860 40,719 39,830 Operating (loss) income from continuing operations (1,351 ) (1,320 ) 3,708 6,321 (1,935 ) (350 ) 1,748 7,244 Foreign currency transaction (gains) losses on short-term intercompany balances (220 ) 880 70 272 (552 ) (957 ) (418 ) (263 ) Interest expense, net 398 486 416 363 37 48 142 1,312 Other loss (income) 12 5 (1 ) 5 (199 ) 5 17 17 (Loss) income from continuing operations before income taxes (1,541 ) (2,691 ) 3,223 5,681 (1,221 ) 554 2,007 6,178 Income tax expense (benefit) 787 189 597 (252 ) 627 879 930 526 Net (loss) income from continuing operations (2,328 ) (2,880 ) 2,626 5,933 (1,848 ) (325 ) 1,077 5,652 Basic (loss) earnings per common share from continuing operations (1) $ (0.10 ) $ (0.13 ) $ 0.11 $ 0.26 $ (0.08 ) $ (0.01 ) $ 0.05 $ 0.26 Diluted (loss) earnings per common share from continuing operations (1) $ (0.10 ) $ (0.13 ) $ 0.11 $ 0.26 $ (0.08 ) $ (0.01 ) $ 0.05 $ 0.26 (1) We calculate each quarter as a discrete period; the sum of the four quarters may not equal the calculated full-year amount.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENT On March 14, 2019, the Company, as co-borrower with PRGX USA, Inc. (“PRGX-USA”), a wholly owned subsidiary that is the Company’s principal domestic operating subsidiary, entered into a five -year Credit Agreement (the “BOA Credit Facility”) with Bank of America, N.A. (“BOA”), and Synovus Bank as the initial lenders thereunder, and with BOA as the letter-of-credit issuer thereunder, as the swingline lender thereunder, and as the administrative agent (the “Administrative Agent”) for the lenders from time to time party thereto. The BOA Credit Facility consists of a $60.0 million senior revolving credit facility (the “Revolver”), with a $5.0 million subfacility for the issuance of letters of credit, and a $5.0 million swingline loan subfacility (the “Swingline Loan”). The BOA Credit Facility is guaranteed by each of PRGX’s direct and indirect domestic wholly owned subsidiaries (other than PRGX-USA), except for certain immaterial domestic subsidiaries. None of PRGX’s direct or indirect foreign subsidiaries has guaranteed the BOA Credit Facility. The BOA Credit Facility is secured by substantially all of the assets of PRGX, PRGX-USA and each guarantor (including the equity interests in substantially all of the Company’s domestic subsidiaries and up to sixty-five percent ( 65% ) of the equity interests of certain of the Company’s first-tier material foreign subsidiaries). PRGX has borrowed $30.0 million under the Revolver, which was substantially used to prepay in full the approximately $29.0 million in outstanding indebtedness owed to the lenders under PRGX’s pre-existing Amended & Restated Revolving Credit Agreement, dated December 23, 2014, as amended from time to time, by and among PRGX, PRGX-USA, the several banks and other financial institutions and lenders from time to time party thereto and SunTrust Bank, in its capacity as administrative agent for the lenders, and to terminate that prior credit facility in its entirety. There were no early termination penalties associated with the termination of the pre-existing credit facility with SunTrust Bank. The BOA Credit Facility will mature on March 14, 2024. Interest is payable quarterly in arrears. There are no prepayment penalties in the event the Company elects to prepay and terminate the BOA Credit Facility prior to its scheduled maturity date, subject to breakage and redeployment costs in certain limited circumstances. The Revolver bears interest under the BOA Credit Facility at a rate per annum comprised of a specified index rate based on LIBOR plus an applicable interest rate margin determined under the BOA Credit Facility. For U.S. Dollar denominated loans under the Revolver, at the option of the Borrowers, such loans shall bear interest under the BOA Credit Facility at a rate per annum equal to (x) the LIBOR daily floating rate plus an applicable interest rate margin determined under the BOA Credit Facility or (y) the base rate plus the applicable interest rate margin, each as determined under the BOA Credit Facility. Although the Company does not anticipate the need for Swingline Loans, were any Swingline Loans to be made they would bear interest at the base rate plus the applicable interest rate margin for base rate loans, each as determined under the BOA Credit Facility. The applicable interest rate margin varies from 1.50% per annum to 2.25% per annum, for LIBOR daily floating rate loans, and from 0.50% per annum to 1.25% per annum, for loans based on the base rate, and in either case depending on the Company’s consolidated leverage ratio, and is determined in accordance with a pricing grid under the BOA Credit Facility. On March 14, 2019, the closing date under the BOA Credit Facility, the applicable interest rate (inclusive of the applicable interest rate margin) for LIBOR daily floating rate loans (the only type outstanding on the closing date) was 3.89% per annum. The BOA Credit Facility includes customary affirmative, negative, and financial covenants binding on the Company, including delivery of financial statements and other reports and maintenance of existence. The negative covenants limit the ability of the Company, among other things, to incur debt, incur liens, make investments and sell assets, but does provide for certain permitted repurchases of shares of its capital stock and the declaration and payment of certain dividends on its capital stock. The financial covenants included in the BOA Credit Facility set forth a maximum consolidated leverage ratio and a minimum consolidated fixed charge coverage ratio for the Company, each which will be tested on a quarterly basis; and with the Company having the ability to increase the maximum leverage ratio for a limited time when needed in connection with permitted acquisitions. In addition, the BOA Credit Facility includes customary events of default.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2018
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED DECEMBER 31, 2018, 2017 AND 2016 (In thousands) Additions Deductions Description Balance at Charge Credit to Balance at 2018 Allowance for doubtful accounts receivable $ 1,499 (346 ) (129 ) $ 1,024 Allowance for doubtful employee advances and miscellaneous receivables $ 292 (48 ) (68 ) $ 176 Deferred tax valuation allowance $ 34,776 (3,179 ) — $ 31,597 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 --- -------------------------- (1) Write-offs net of recoveries.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2018
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, 2018 , 2017 and 2016 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. Subsequent events have been considered, and the appropriate changes have been made to our financial statements as of December 31, 2018 as required under U.S. generally accepted accounting principles (“GAAP”), through the date of filing this Annual Report on Form 10-K. Refer to Note 14 - Subsequent Event for a description of the credit agreement we entered into with Bank of America, N.A. on March 14, 2019. 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. GAAP. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition, Billed and Unbilled Receivables The Company has revised its accounting policy as it relates to the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers, and the subsequent amendments and modifications thereto. The revised policy requires the Company 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 Company expects to be entitled in exchange for those goods or services. To adhere to this core principle, the Company applies the following five steps: (a) identify contract(s) with a customer; (b) identify the performance obligations in a contract; (c) determine the transaction price; (d) allocate the transaction price to the performance obligations in a contract; and (e) recognize revenue when (or as) performance obligations are satisfied. The Company determines that the performance obligations have been satisfied when its customers obtain control of the goods or services as evidenced by the customer’s ability to direct the use, or the ability to receive substantially all of the remaining economic benefit, of the contract assets. Additionally, for purposes of determining the appropriate timing of recognition, revenue will be recognized over time or at a point in time based on an evaluation of the specific criteria that is to be achieved to meet the performance obligations of each contract. The determination that the core principle for revenue recognition has been met, and the five steps have been applied appropriately, requires significant judgment. Management considers the application of this judgment to be critical in determining the appropriate amount of revenue to be recognized. The most critical judgments are required in the determination of the transaction price, the identification of the performance obligations within a contract, and the determination as to whether or not and to what extent such performance obligations have been satisfied. A misapplication of this judgment could result in inappropriate recognition of revenue. Revenue is recognized over time, on an invoice basis for the Company's recovery audit contracts, which is approximately 96% of consolidated revenue for the year ended December 31, 2018. The Company has adopted the Invoicing Expedient as provided for in FASB Accounting Standards Codification ("ASC") Topic 606, which allows for the recognition of revenue for an amount that an entity has a right to invoice its customer. It is management’s conclusion that the Company's right to consideration from its customers corresponds directly to the value provided to customers from its performance to-date, as represented by billable recoveries. A recovery is billable when it is determined that the customer has received the economic benefit from the service (generally through credits taken against existing accounts payable due to, or refund checks received from, the customer’s vendors). The manner in which a claim is recovered by a client often is dictated by industry practice. Many clients establish specific procedural guidelines that must be satisfied prior to submitting claims for client approval, and these guidelines are unique to each client. On occasion, it is possible that a transaction has met the core principle for revenue recognition, but the Company does not recognize revenue until the customary business practices and processes specific to that client have been completed. Historically, there has been a certain amount of recovery audit revenue with respect to which, even though the Company has met the requirements of its revenue recognition policy, its clients’ vendors ultimately have rejected the claims underlying the revenue. In that case, the Company's clients may request a refund or offset of such amount even though the fees may have been previously collected. These refunds are accounted for as a variable consideration. The Company provides refund liabilities for these reductions in the economic value previously received by its clients with respect to vendor claims that have been identified and for which revenue has been previously recognized. The Company computes an estimate of its refund liabilities at any given time based on actual historical refund data. Revenue is recognized over time for the Company's subscription services. Typically, implementation services, hosting services, unspecified upgrades, technical and support services, service level guarantees and subscription rights under contracts for subscription services are delivered concurrently and are therefore considered a single performance obligation. Generally, revenue will be recognized ratably over the subscription term as this represents the timing of when those services are transferred to the customer. The subscription term commences when the customer both has access to the software application and can benefit from its use. Revenue is recognized at a point in time for certain services provided on a fixed fee basis and over time for certain services performed on a fee per unit of time-basis or other unit of performance. The revenue recognition method is determined based on the specific criteria that is to be achieved to meet the performance obligations of each transaction within a contract. When a contract includes an option to acquire future goods or services that constitutes a material right to the customer, and those goods or services are similar to the original goods and services provided for in the contract, the Company has adopted the Practical Alternative as prescribed in ASC Topic 606 to estimate the standalone selling price of that option. Billed receivables are stated at the amount expected to be collected and do not bear interest. The Company makes ongoing estimates relating to the collectability of billed receivables and maintains a reserve for estimated losses resulting from the inability of its clients to meet its financial obligations to the Company. This reserve is primarily based on the level of past-due accounts based on the contractual terms of the receivables; the Company's history of write-offs; and its relationships with, and the economic status of, its clients. Unbilled receivables relate to claims for which the Company's customers have received economic value and for which they acknowledge that the unbilled receivable has been earned but has not yet been billed. The Company typically invoices the customer in the subsequent month. The Company includes unbilled receivables and refund liabilities in determining revenue. Contract assets will be recorded if a performance obligation is satisfied (and revenue recognized), but the Company is not entitled to payment until other conditions as specified in the contract are met. Contract liabilities are recognized when consideration is received and the Company has not yet transferred the goods or services to the customer. The Company refers to this as deferred revenue. The Company derives a relatively small portion of revenue on a fee-for-service basis whereby billing is based upon a fixed fee, a fee per unit of time, or a fee per other unit of service. The Company recognizes revenue for these types of services when the core principles for revenue recognition have been met. Contract Balances As of December 31, 2018 and December 31, 2017, we had the following balances (in thousands) included in our Consolidated Balance Sheets that relate to contracts with our clients. 12/31/2018 12/31/2017 Change Contract receivables from billed revenue $ 43,878 $ 36,058 $ 7,820 Contract receivables from unbilled revenue 2,987 2,709 278 Deferred revenue (2,428 ) (1,431 ) (997 ) Refund liabilities 6,497 7,864 (1,367 ) The increase in our contract receivables balance from billed revenues at December 31, 2018 compared to December 31, 2017 is mainly due to higher revenue generated in the fourth quarter of fiscal year 2018 compared with the revenue generated in the fourth quarter of fiscal year 2017. This year-over-year increase in fourth quarter revenue is primarily due to higher revenue generated from our UK retail recovery audit business, as well as additional revenue contributed from businesses acquired in fiscal years 2016 and 2017. We recognized revenue, net of refund liabilities of $171.8 million in fiscal year 2018 and $161.6 million in fiscal year 2017, an increase of $10.2 million , which included additional revenue of $2.9 million from our C&CA business acquired in fiscal year 2017 and $0.3 million from our Lavante business acquired in fiscal year 2016. The increase in our contract receivables balance from unbilled revenues at December 31, 2018 compared to December 31, 2017, is mainly due to the timing of revenue earned that was not yet billable to our clients that have scheduled billing arrangements as part of our contractual terms. The increase in our deferred revenue balance at December 31, 2018 compared to December 31, 2017 is mainly due to an increase in revenue generated in fiscal year 2018 from our subscription services offerings for our SIM and PRGX OPTIX ® solutions as a result of increased market acceptance of those product offerings in fiscal year 2018. We recognized $1.2 million in fiscal year 2018 that was included in deferred revenue as of December 31, 2017. The decrease in our refund liabilities balance at December 31, 2018 compared to December 31, 2017 is mainly due to the change in methodology used to determine refund liabilities as of December 31, 2018 as described in the section entitled Refund Liabilities below. Disaggregation of Revenue We depict revenue earned by country and by reporting segment in our Operating Segments and Related Information disclosure. Refer to Note 2 of the Notes to our Consolidated Financial Statements for further information pertaining to our disaggregation of revenue. Refund Liabilities Refund liabilities result from reductions in the economic value previously received by our clients with respect to vendor claims identified by us and for which we previously have recognized revenue. We compute the estimate of our refund liabilities at any given time based on actual historical refund data. We record periodic changes in refund liabilities as adjustments to revenue. We satisfy such refund liabilities either by offsets to amounts otherwise due from clients or by cash refunds to clients. On an on-going basis, we evaluate our estimates and judgments, including those related to refund liabilities. We base our estimates and judgments on historical experience, information available prior to the issuance of the consolidated financial statements and on various other factors that we believe to be reasonable under the circumstances. This information forms the basis for our judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Materially different results can occur as circumstances change and additional information becomes known, including changes in those estimates not deemed “critical." An integral component of the methodology used to determine the refund liability includes applying a trendline to historical payback data extracted from our claims-tracking systems. As part of our on-going review of this process, we determined that a better correlation exists between the extracted data points and this trendline when the line takes the form of a cubic polynomial rather than our historical approach of a natural logarithm. As a result, effective in the interim period ended June 30, 2018, the Company refined its methodology to incorporate this new trendline for the estimation of refunds expected to occur in future periods.
Billed Receivables	Revenue Recognition, Billed and Unbilled Receivables The Company has revised its accounting policy as it relates to the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers, and the subsequent amendments and modifications thereto. The revised policy requires the Company 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 Company expects to be entitled in exchange for those goods or services. To adhere to this core principle, the Company applies the following five steps: (a) identify contract(s) with a customer; (b) identify the performance obligations in a contract; (c) determine the transaction price; (d) allocate the transaction price to the performance obligations in a contract; and (e) recognize revenue when (or as) performance obligations are satisfied. The Company determines that the performance obligations have been satisfied when its customers obtain control of the goods or services as evidenced by the customer’s ability to direct the use, or the ability to receive substantially all of the remaining economic benefit, of the contract assets. Additionally, for purposes of determining the appropriate timing of recognition, revenue will be recognized over time or at a point in time based on an evaluation of the specific criteria that is to be achieved to meet the performance obligations of each contract. The determination that the core principle for revenue recognition has been met, and the five steps have been applied appropriately, requires significant judgment. Management considers the application of this judgment to be critical in determining the appropriate amount of revenue to be recognized. The most critical judgments are required in the determination of the transaction price, the identification of the performance obligations within a contract, and the determination as to whether or not and to what extent such performance obligations have been satisfied. A misapplication of this judgment could result in inappropriate recognition of revenue. Revenue is recognized over time, on an invoice basis for the Company's recovery audit contracts, which is approximately 96% of consolidated revenue for the year ended December 31, 2018. The Company has adopted the Invoicing Expedient as provided for in FASB Accounting Standards Codification ("ASC") Topic 606, which allows for the recognition of revenue for an amount that an entity has a right to invoice its customer. It is management’s conclusion that the Company's right to consideration from its customers corresponds directly to the value provided to customers from its performance to-date, as represented by billable recoveries. A recovery is billable when it is determined that the customer has received the economic benefit from the service (generally through credits taken against existing accounts payable due to, or refund checks received from, the customer’s vendors). The manner in which a claim is recovered by a client often is dictated by industry practice. Many clients establish specific procedural guidelines that must be satisfied prior to submitting claims for client approval, and these guidelines are unique to each client. On occasion, it is possible that a transaction has met the core principle for revenue recognition, but the Company does not recognize revenue until the customary business practices and processes specific to that client have been completed. Historically, there has been a certain amount of recovery audit revenue with respect to which, even though the Company has met the requirements of its revenue recognition policy, its clients’ vendors ultimately have rejected the claims underlying the revenue. In that case, the Company's clients may request a refund or offset of such amount even though the fees may have been previously collected. These refunds are accounted for as a variable consideration. The Company provides refund liabilities for these reductions in the economic value previously received by its clients with respect to vendor claims that have been identified and for which revenue has been previously recognized. The Company computes an estimate of its refund liabilities at any given time based on actual historical refund data. Revenue is recognized over time for the Company's subscription services. Typically, implementation services, hosting services, unspecified upgrades, technical and support services, service level guarantees and subscription rights under contracts for subscription services are delivered concurrently and are therefore considered a single performance obligation. Generally, revenue will be recognized ratably over the subscription term as this represents the timing of when those services are transferred to the customer. The subscription term commences when the customer both has access to the software application and can benefit from its use. Revenue is recognized at a point in time for certain services provided on a fixed fee basis and over time for certain services performed on a fee per unit of time-basis or other unit of performance. The revenue recognition method is determined based on the specific criteria that is to be achieved to meet the performance obligations of each transaction within a contract. When a contract includes an option to acquire future goods or services that constitutes a material right to the customer, and those goods or services are similar to the original goods and services provided for in the contract, the Company has adopted the Practical Alternative as prescribed in ASC Topic 606 to estimate the standalone selling price of that option. Billed receivables are stated at the amount expected to be collected and do not bear interest. The Company makes ongoing estimates relating to the collectability of billed receivables and maintains a reserve for estimated losses resulting from the inability of its clients to meet its financial obligations to the Company. This reserve is primarily based on the level of past-due accounts based on the contractual terms of the receivables; the Company's history of write-offs; and its relationships with, and the economic status of, its clients. Unbilled receivables relate to claims for which the Company's customers have received economic value and for which they acknowledge that the unbilled receivable has been earned but has not yet been billed. The Company typically invoices the customer in the subsequent month. The Company includes unbilled receivables and refund liabilities in determining revenue. Contract assets will be recorded if a performance obligation is satisfied (and revenue recognized), but the Company is not entitled to payment until other conditions as specified in the contract are met. Contract liabilities are recognized when consideration is received and the Company has not yet transferred the goods or services to the customer. The Company refers to this as deferred revenue. The Company derives a relatively small portion of revenue on a fee-for-service basis whereby billing is based upon a fixed fee, a fee per unit of time, or a fee per other unit of service. The Company recognizes revenue for these types of services when the core principles for revenue recognition have been met. Contract Balances As of December 31, 2018 and December 31, 2017, we had the following balances (in thousands) included in our Consolidated Balance Sheets that relate to contracts with our clients. 12/31/2018 12/31/2017 Change Contract receivables from billed revenue $ 43,878 $ 36,058 $ 7,820 Contract receivables from unbilled revenue 2,987 2,709 278 Deferred revenue (2,428 ) (1,431 ) (997 ) Refund liabilities 6,497 7,864 (1,367 ) The increase in our contract receivables balance from billed revenues at December 31, 2018 compared to December 31, 2017 is mainly due to higher revenue generated in the fourth quarter of fiscal year 2018 compared with the revenue generated in the fourth quarter of fiscal year 2017. This year-over-year increase in fourth quarter revenue is primarily due to higher revenue generated from our UK retail recovery audit business, as well as additional revenue contributed from businesses acquired in fiscal years 2016 and 2017. We recognized revenue, net of refund liabilities of $171.8 million in fiscal year 2018 and $161.6 million in fiscal year 2017, an increase of $10.2 million , which included additional revenue of $2.9 million from our C&CA business acquired in fiscal year 2017 and $0.3 million from our Lavante business acquired in fiscal year 2016. The increase in our contract receivables balance from unbilled revenues at December 31, 2018 compared to December 31, 2017, is mainly due to the timing of revenue earned that was not yet billable to our clients that have scheduled billing arrangements as part of our contractual terms. The increase in our deferred revenue balance at December 31, 2018 compared to December 31, 2017 is mainly due to an increase in revenue generated in fiscal year 2018 from our subscription services offerings for our SIM and PRGX OPTIX ® solutions as a result of increased market acceptance of those product offerings in fiscal year 2018. We recognized $1.2 million in fiscal year 2018 that was included in deferred revenue as of December 31, 2017. The decrease in our refund liabilities balance at December 31, 2018 compared to December 31, 2017 is mainly due to the change in methodology used to determine refund liabilities as of December 31, 2018 as described in the section entitled Refund Liabilities below. Disaggregation of Revenue We depict revenue earned by country and by reporting segment in our Operating Segments and Related Information disclosure. Refer to Note 2 of the Notes to our Consolidated Financial Statements for further information pertaining to our disaggregation of revenue. Refund Liabilities Refund liabilities result from reductions in the economic value previously received by our clients with respect to vendor claims identified by us and for which we previously have recognized revenue. We compute the estimate of our refund liabilities at any given time based on actual historical refund data. We record periodic changes in refund liabilities as adjustments to revenue. We satisfy such refund liabilities either by offsets to amounts otherwise due from clients or by cash refunds to clients. On an on-going basis, we evaluate our estimates and judgments, including those related to refund liabilities. We base our estimates and judgments on historical experience, information available prior to the issuance of the consolidated financial statements and on various other factors that we believe to be reasonable under the circumstances. This information forms the basis for our judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Materially different results can occur as circumstances change and additional information becomes known, including changes in those estimates not deemed “critical." An integral component of the methodology used to determine the refund liability includes applying a trendline to historical payback data extracted from our claims-tracking systems. As part of our on-going review of this process, we determined that a better correlation exists between the extracted data points and this trendline when the line takes the form of a cubic polynomial rather than our historical approach of a natural logarithm. As a result, effective in the interim period ended June 30, 2018, the Company refined its methodology to incorporate this new trendline for the estimation of refunds expected to occur in future periods.
Unbilled Receivables	Revenue Recognition, Billed and Unbilled Receivables The Company has revised its accounting policy as it relates to the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers, and the subsequent amendments and modifications thereto. The revised policy requires the Company 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 Company expects to be entitled in exchange for those goods or services. To adhere to this core principle, the Company applies the following five steps: (a) identify contract(s) with a customer; (b) identify the performance obligations in a contract; (c) determine the transaction price; (d) allocate the transaction price to the performance obligations in a contract; and (e) recognize revenue when (or as) performance obligations are satisfied. The Company determines that the performance obligations have been satisfied when its customers obtain control of the goods or services as evidenced by the customer’s ability to direct the use, or the ability to receive substantially all of the remaining economic benefit, of the contract assets. Additionally, for purposes of determining the appropriate timing of recognition, revenue will be recognized over time or at a point in time based on an evaluation of the specific criteria that is to be achieved to meet the performance obligations of each contract. The determination that the core principle for revenue recognition has been met, and the five steps have been applied appropriately, requires significant judgment. Management considers the application of this judgment to be critical in determining the appropriate amount of revenue to be recognized. The most critical judgments are required in the determination of the transaction price, the identification of the performance obligations within a contract, and the determination as to whether or not and to what extent such performance obligations have been satisfied. A misapplication of this judgment could result in inappropriate recognition of revenue. Revenue is recognized over time, on an invoice basis for the Company's recovery audit contracts, which is approximately 96% of consolidated revenue for the year ended December 31, 2018. The Company has adopted the Invoicing Expedient as provided for in FASB Accounting Standards Codification ("ASC") Topic 606, which allows for the recognition of revenue for an amount that an entity has a right to invoice its customer. It is management’s conclusion that the Company's right to consideration from its customers corresponds directly to the value provided to customers from its performance to-date, as represented by billable recoveries. A recovery is billable when it is determined that the customer has received the economic benefit from the service (generally through credits taken against existing accounts payable due to, or refund checks received from, the customer’s vendors). The manner in which a claim is recovered by a client often is dictated by industry practice. Many clients establish specific procedural guidelines that must be satisfied prior to submitting claims for client approval, and these guidelines are unique to each client. On occasion, it is possible that a transaction has met the core principle for revenue recognition, but the Company does not recognize revenue until the customary business practices and processes specific to that client have been completed. Historically, there has been a certain amount of recovery audit revenue with respect to which, even though the Company has met the requirements of its revenue recognition policy, its clients’ vendors ultimately have rejected the claims underlying the revenue. In that case, the Company's clients may request a refund or offset of such amount even though the fees may have been previously collected. These refunds are accounted for as a variable consideration. The Company provides refund liabilities for these reductions in the economic value previously received by its clients with respect to vendor claims that have been identified and for which revenue has been previously recognized. The Company computes an estimate of its refund liabilities at any given time based on actual historical refund data. Revenue is recognized over time for the Company's subscription services. Typically, implementation services, hosting services, unspecified upgrades, technical and support services, service level guarantees and subscription rights under contracts for subscription services are delivered concurrently and are therefore considered a single performance obligation. Generally, revenue will be recognized ratably over the subscription term as this represents the timing of when those services are transferred to the customer. The subscription term commences when the customer both has access to the software application and can benefit from its use. Revenue is recognized at a point in time for certain services provided on a fixed fee basis and over time for certain services performed on a fee per unit of time-basis or other unit of performance. The revenue recognition method is determined based on the specific criteria that is to be achieved to meet the performance obligations of each transaction within a contract. When a contract includes an option to acquire future goods or services that constitutes a material right to the customer, and those goods or services are similar to the original goods and services provided for in the contract, the Company has adopted the Practical Alternative as prescribed in ASC Topic 606 to estimate the standalone selling price of that option. Billed receivables are stated at the amount expected to be collected and do not bear interest. The Company makes ongoing estimates relating to the collectability of billed receivables and maintains a reserve for estimated losses resulting from the inability of its clients to meet its financial obligations to the Company. This reserve is primarily based on the level of past-due accounts based on the contractual terms of the receivables; the Company's history of write-offs; and its relationships with, and the economic status of, its clients. Unbilled receivables relate to claims for which the Company's customers have received economic value and for which they acknowledge that the unbilled receivable has been earned but has not yet been billed. The Company typically invoices the customer in the subsequent month. The Company includes unbilled receivables and refund liabilities in determining revenue. Contract assets will be recorded if a performance obligation is satisfied (and revenue recognized), but the Company is not entitled to payment until other conditions as specified in the contract are met. Contract liabilities are recognized when consideration is received and the Company has not yet transferred the goods or services to the customer. The Company refers to this as deferred revenue. The Company derives a relatively small portion of revenue on a fee-for-service basis whereby billing is based upon a fixed fee, a fee per unit of time, or a fee per other unit of service. The Company recognizes revenue for these types of services when the core principles for revenue recognition have been met. Contract Balances As of December 31, 2018 and December 31, 2017, we had the following balances (in thousands) included in our Consolidated Balance Sheets that relate to contracts with our clients. 12/31/2018 12/31/2017 Change Contract receivables from billed revenue $ 43,878 $ 36,058 $ 7,820 Contract receivables from unbilled revenue 2,987 2,709 278 Deferred revenue (2,428 ) (1,431 ) (997 ) Refund liabilities 6,497 7,864 (1,367 ) The increase in our contract receivables balance from billed revenues at December 31, 2018 compared to December 31, 2017 is mainly due to higher revenue generated in the fourth quarter of fiscal year 2018 compared with the revenue generated in the fourth quarter of fiscal year 2017. This year-over-year increase in fourth quarter revenue is primarily due to higher revenue generated from our UK retail recovery audit business, as well as additional revenue contributed from businesses acquired in fiscal years 2016 and 2017. We recognized revenue, net of refund liabilities of $171.8 million in fiscal year 2018 and $161.6 million in fiscal year 2017, an increase of $10.2 million , which included additional revenue of $2.9 million from our C&CA business acquired in fiscal year 2017 and $0.3 million from our Lavante business acquired in fiscal year 2016. The increase in our contract receivables balance from unbilled revenues at December 31, 2018 compared to December 31, 2017, is mainly due to the timing of revenue earned that was not yet billable to our clients that have scheduled billing arrangements as part of our contractual terms. The increase in our deferred revenue balance at December 31, 2018 compared to December 31, 2017 is mainly due to an increase in revenue generated in fiscal year 2018 from our subscription services offerings for our SIM and PRGX OPTIX ® solutions as a result of increased market acceptance of those product offerings in fiscal year 2018. We recognized $1.2 million in fiscal year 2018 that was included in deferred revenue as of December 31, 2017. The decrease in our refund liabilities balance at December 31, 2018 compared to December 31, 2017 is mainly due to the change in methodology used to determine refund liabilities as of December 31, 2018 as described in the section entitled Refund Liabilities below. Disaggregation of Revenue We depict revenue earned by country and by reporting segment in our Operating Segments and Related Information disclosure. Refer to Note 2 of the Notes to our Consolidated Financial Statements for further information pertaining to our disaggregation of revenue. Refund Liabilities Refund liabilities result from reductions in the economic value previously received by our clients with respect to vendor claims identified by us and for which we previously have recognized revenue. We compute the estimate of our refund liabilities at any given time based on actual historical refund data. We record periodic changes in refund liabilities as adjustments to revenue. We satisfy such refund liabilities either by offsets to amounts otherwise due from clients or by cash refunds to clients. On an on-going basis, we evaluate our estimates and judgments, including those related to refund liabilities. We base our estimates and judgments on historical experience, information available prior to the issuance of the consolidated financial statements and on various other factors that we believe to be reasonable under the circumstances. This information forms the basis for our judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Materially different results can occur as circumstances change and additional information becomes known, including changes in those estimates not deemed “critical." An integral component of the methodology used to determine the refund liability includes applying a trendline to historical payback data extracted from our claims-tracking systems. As part of our on-going review of this process, we determined that a better correlation exists between the extracted data points and this trendline when the line takes the form of a cubic polynomial rather than our historical approach of a natural logarithm. As a result, effective in the interim period ended June 30, 2018, the Company refined its methodology to incorporate this new trendline for the estimation of refunds expected to occur in future periods.
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, 2018 , we had $21.6 million in bank debt outstanding. As of December 31, 2017 , we had $13.6 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 $4.2 million of business acquisition obligations as of December 31, 2018 , and $8.9 million as of December 31, 2017 . Our business acquisition obligations represent the fair value of deferred consideration and earnout 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 $7.4 million in 2018 , $4.6 million in 2017 and $5.0 million in 2016 . 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, 2018 .
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.
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 expense for time-based all stock-based awards at fair value on the date of grant and recognize compensation expense, less actual forfeitures, 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 expense for awards with performance conditions based on the probable outcome of the performance conditions. We accrue compensation expense if we believe it is probable that the performance condition(s) will be achieved and do not accrue compensation expense 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 expense 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 Fiscal Year 2018 FASB ASC Update No. 2014-09 - In May 2014, the FASB issued ASU 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 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 in exchange for those goods or services. ASU 2014-09 has replaced most existing revenue recognition guidance within GAAP. The new standard became effective for the Company on January 1, 2018 and was adopted by the Company on that date. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements utilizing the modified retrospective approach. FASB ASU No. 2018-07 - In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718)-Improvements to Nonemployee Share-Based Payment Accounting, which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from non-employees. The Company has elected early adoption of this standard, which is permitted, and adopted this standard on September 30, 2018. The adoption of this standard did not have a material impact on the Company's consolidated financial statements. FASB ASU No. 2018-03 - In February 2018, the FASB issued ASU No. 2018-03, Technical Corrections and Improvements to Financial Instruments-Overall (Subtopic 825-10) , which clarified certain aspects of the previously issued ASU 2016-01 issued in January 2016. This standard updates ASU guidance on the classification and measurement of financial instruments, including significant revisions in accounting related to the classification and measurement of investments in equity securities and presentation of certain fair value changes for financial liabilities when the fair value option is elected. This ASU requires equity securities to be measured at fair value with changes in fair value recognized through net earnings and amends certain disclosure requirements associated with the fair value of financial instruments. In the period of adoption, the Company is required to reclassify the unrealized gains/losses on equity securities within accumulated other comprehensive income (loss) to retained earnings. This standard became effective for the Company on September 30, 2018 and was adopted by the Company on that date. The adoption of this standard did not have a material impact on the Company's consolidated financial statements. Accounting Standards Not Yet Adopted FASB ASU 2018-13 - In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820) ) : Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement , which modifies the disclosure requirements on fair value measurements. The new guidance is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Upon the effective date, certain provisions are to be applied prospectively, while others are to be applied retrospectively to all periods presented. An entity is permitted to early adopt any removed or modified disclosures upon issuance of this ASU and delay adoption of the additional disclosures until their effective date. We are currently evaluating the effect of this standard on our consolidated financial statement disclosures. Since this standard affects disclosure requirements only, it is not expected to have an impact on the Company's consolidated financial statements. FASB ASU No. 2016-02 - In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . This 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 is effective for the first interim period within annual periods beginning after December 15, 2018, which will be January 1, 2019, for the Company. The standard is required to be adopted using a modified retrospective approach. The Company has applied the provisions of the new leasing standard at the effective date (January 1, 2019) rather than at the beginning of the earliest period presented under the transition method provided, and will recognize a cumulative-effect adjustment to the opening balance sheet on that date. The Company has made a policy decision to include all payments as lease payments for each category of listed assets with the exception of computer equipment. Computer equipment will be bifurcated between the lease payment and the contracted maintenance payment. This standard will become effective in the first quarter of 2019. The Company has implemented a third-party supported software solution to manage and account for leases under the new standard. The Company has also established a new lease accounting process and has designed new internal controls for that process. The Company plans on electing the package of practical expedients to not reassess prior conclusions related to contracts containing leases, lease classification and initial direct costs. The Company does not plan to elect the practical expedient to use hindsight in determining the lease term and in assessing impairment of right-of-use assets. The Company expects the adoption of this standard to increase lease assets and lease liabilities by approximately $13 million . The adoption of this standard is not expected to have a material impact on the Company's net income or its cash flow.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies and Basis of Presentation (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Contract with Client Balances	As of December 31, 2018 and December 31, 2017, we had the following balances (in thousands) included in our Consolidated Balance Sheets that relate to contracts with our clients. 12/31/2018 12/31/2017 Change Contract receivables from billed revenue $ 43,878 $ 36,058 $ 7,820 Contract receivables from unbilled revenue 2,987 2,709 278 Deferred revenue (2,428 ) (1,431 ) (997 ) Refund liabilities 6,497 7,864 (1,367 )

Operating Segments and Relate_2

Operating Segments and Related Information (Tables)	12 Months Ended
	Dec. 31, 2018
Segment Reporting [Abstract]
Schedule of Discontinued Operations Information	Discontinued operations information for the years ended December 31, 2018 , 2017 and 2016 (in thousands) is as follows: Results of Discontinued Operations Years Ended December 31, 2018 2017 2016 Revenue, net of refund liability $ 959 $ — $ (14 ) Cost of sales (adjustments) (300 ) 1,350 1,112 Selling, general and administrative expense 16 14 184 Depreciation of property, equipment and software assets 1 8 14 Pretax income (loss) from discontinued operations before income taxes 1,242 (1,372 ) (1,324 ) Income tax expense — — — Net income (loss) from discontinued operations $ 1,242 $ (1,372 ) $ (1,324 ) The following table presents the discontinued operations of the HCRA services business in the Consolidated Statements of Cash Flows, for the years ended December 31, 2018, 2017 and 2016 (in thousands): Years Ended December 31, 2018 2017 2016 Net cash used in operating activities $ (1,484 ) $ (1,364 ) $ (1,309 ) Net cash used in investing activities — — — Net cash provided by financing activities — — — Increase (decrease) in cash and cash equivalents $ (1,484 ) $ (1,364 ) $ (1,309 )
Schedule of Segment Information	Segment information for the years ended December 31, 2018 , 2017 and 2016 (in thousands) is as follows: Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Corporate Support Total 2018 Revenue, net of refund liabilities $ 115,920 $ 49,526 $ 6,330 $ — $ 171,776 Net income from continuing operations $ 3,351 Income tax expense 1,321 Interest expense, net 1,663 EBIT $ 26,602 $ 12,413 $ (5,231 ) $ (27,449 ) 6,335 Depreciation of property, equipment and software assets 5,545 683 1,142 — 7,370 Amortization of intangible assets 1,664 172 1,559 — 3,395 EBITDA 33,811 13,268 (2,530 ) (27,449 ) 17,100 Foreign currency transaction losses (gains) on short-term intercompany balances 367 1,044 14 (423 ) 1,002 Acquisition-related adjustments (income) loss — — — (1,628 ) (1,628 ) Transformation and severance expenses 944 1,194 66 918 3,122 Other (income) loss (4 ) 8 — 17 21 Stock-based compensation — — — 5,056 5,056 Adjusted EBITDA $ 35,118 $ 15,514 $ (2,450 ) $ (23,509 ) $ 24,673 Capital expenditures $ 2,050 $ 1,200 $ 257 $ 6,891 $ 10,398 Allocated assets $ 71,211 $ 26,147 $ 7,294 $ — $ 104,652 Unallocated assets: Cash and cash equivalents — — — 13,973 13,973 Restricted cash — — — 46 46 Deferred income taxes — — — 3,561 3,561 Prepaid expenses and other assets — — — 910 910 Discontinued operations — — — 1,687 1,687 Total assets $ 71,211 $ 26,147 $ 7,294 $ 20,177 $ 124,829 Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Corporate Support Total 2017 Revenue, net of refund liabilities $ 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, equipment and software assets 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 (income) loss — — — (2,283 ) (2,283 ) Transformation and severance 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 loan costs — — — — — 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 of refund liabilities $ 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, equipment and software assets 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 and severance expenses 517 312 258 242 1,329 Other income — — (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 The following table presents revenue by country based on the location of clients served (in thousands): Years Ended December 31, 2018 2017 2016 United States $ 100,458 $ 93,447 $ 80,857 United Kingdom 27,774 23,408 17,501 Canada 14,700 14,375 14,531 Australia 8,397 8,732 7,354 France 6,721 5,987 6,934 Mexico 3,793 5,385 4,900 Brazil 1,799 2,053 1,169 Spain 1,443 1,127 964 Hong Kong 1,219 889 824 Thailand 1,094 699 654 Ireland 741 929 337 Colombia 465 709 583 New Zealand 338 899 979 Other 2,834 2,981 3,257 $ 171,776 $ 161,620 $ 140,844 The following table presents long-lived assets by country based on the location of the asset (in thousands): December 31, 2018 2017 United States $ 34,236 $ 47,371 UK 2,909 5,510 All Other 395 1,125 $ 37,540 $ 54,006

Earnings (Loss) Per Common Sh_2

Earnings (Loss) Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2018
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: 2018 2017 2016 Numerator: Net income from continuing operations $ 3,351 $ 4,556 $ 2,229 Net income (loss) from discontinued operations $ 1,242 $ (1,372 ) $ (1,324 ) Denominator: Weighted-average common shares outstanding 22,811 21,937 21,969 Basic earnings per common share from continuing operations $ 0.14 $ 0.21 $ 0.10 Basic earnings (loss) per common share from discontinued operations $ 0.06 $ (0.06 ) $ (0.06 ) Years Ended December 31, Diluted earnings (loss) per common share: 2018 2017 2016 Numerator: Net income from continuing operations $ 3,351 $ 4,556 $ 2,229 Net income (loss) from discontinued operations $ 1,242 $ (1,372 ) $ (1,324 ) Denominator: Weighted-average common shares outstanding 22,811 21,937 21,969 Effect of dilutive securities from stock-based compensation plans 623 174 47 Denominator for diluted earnings per common share 23,434 22,111 22,016 Diluted earnings per common share from continuing operations $ 0.14 $ 0.21 $ 0.10 Diluted earnings (loss) per common share from discontinued operations $ 0.06 $ (0.06 ) $ (0.06 )

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill by Reportable Segment	Goodwill by reportable segments during 2018 and 2017 was as follows (in thousands): Recovery Audit Services – Americas Recovery Audit Services – Europe/Asia- Pacific Adjacent Services Total Balance, January 1, 2017 $ 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 Goodwill recorded in connection with business combinations (20 ) — — (20 ) Foreign currency translation — (97 ) — (97 ) Balance, December 31, 2018 $ 13,420 $ 1,583 $ 2,528 $ 17,531
Schedule of Changes in Noncurrent Intangible Assets	Changes in noncurrent intangible assets during 2018 and 2017 were as follows (in thousands): Customer Relationships Trademarks Non- compete Agreements Software Trade Names Total Gross carrying amount: Balance, January 1, 2017 $ 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 FX adjustments and other (547 ) 138 (51 ) (164 ) — (624 ) Balance, December 31, 2018 $ 46,359 $ 1,164 $ 2,578 $ 6,014 $ 2,200 $ 58,315 Accumulated amortization: Balance, January 1, 2017 $ (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 ) Amortization expense (1,607 ) (67 ) (246 ) (1,475 ) — (3,395 ) FX adjustments and other 409 (22 ) 51 48 — 486 Balance, December 31, 2018 $ (35,060 ) $ (1,002 ) $ (1,797 ) $ (3,311 ) $ (2,200 ) $ (43,370 ) Net carrying amount: Balance, December 31, 2017 $ 13,044 $ 113 $ 1,027 $ 4,294 $ — $ 18,478 Balance, December 31, 2018 $ 11,299 $ 162 $ 781 $ 2,703 $ — $ 14,945 Estimated useful life (years) 10-15 years 4-5 years 5 years 4 years 4-5 years

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt as of December 31, 2018 and 2017 consists of the following (in thousands): As of December 31 2018 2017 Gross DFC (1) Net Gross DFC Net Revolving Facility $ 21,600 $ (65 ) $ 21,535 $ 13,600 $ (131 ) $ 13,469 Capital lease obligations 66 — 66 105 — 105 Total long term debt 21,666 (65 ) 21,601 13,705 (131 ) 13,574 Less: Current portion of long-term debt 48 — 48 48 — 48 Long-term debt, excluding current portion $ 21,618 $ (65 ) $ 21,553 $ 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 were 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 2019 $ 21,661 2020 5 Total $ 21,666

Lease Commitments (Tables)

Lease Commitments (Tables)	12 Months Ended
	Dec. 31, 2018
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 2019 $ 4,974 $ (72 ) $ 4,902 2020 3,882 (74 ) 3,808 2021 3,248 (77 ) 3,171 2022 1,168 — 1,168 2023 488 — 488 Total payments $ 13,760 $ (223 ) $ 13,537

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
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, 2018 2017 2016 United States $ (4,673 ) $ (6,502 ) $ (5,306 ) Foreign 9,345 14,020 8,777 $ 4,672 $ 7,518 $ 3,471
Schedule of Provision for Income Taxes	The provision for income taxes for continuing operations consists of the following (in thousands): Years Ended December 31, 2018 2017 2016 Current: Federal $ — $ — $ — State 70 1 — Foreign 2,920 2,230 2,103 2,990 2,231 2,103 Deferred: Federal (145 ) (155 ) — State — — — Foreign (1,524 ) 886 (861 ) (1,669 ) 731 (861 ) Total $ 1,321 $ 2,962 $ 1,242
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, 2018 2017 2016 Statutory federal income tax rate $ 981 $ 2,631 $ 1,180 State income taxes, net of federal effect (285 ) (62 ) (173 ) Net operating loss limitation — 2,975 — Adjustment to deferred taxes 939 301 (4,103 ) Change in deferred tax asset valuation allowance (2,867 ) (15,338 ) 4,877 Change in tax law (992 ) 13,850 — Foreign tax rate differential 1,306 (899 ) (1,153 ) Compensation and equity adjustments 1,474 — 113 Acquisition earnout adjustment (320 ) 87 60 Other permanent differences 183 (682 ) — Withholding taxes 591 342 441 Changes in uncertain tax positions 19 (429 ) — Return to provision adjustments 257 155 — Other, net 35 31 — Total $ 1,321 $ 2,962 $ 1,242
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, 2018 2017 Deferred income tax assets: Accounts payable and accrued expenses $ 714 $ 1,215 Accrued payroll and related expenses 2,315 1,691 Stock-based compensation expense 2,336 3,508 Depreciation of property and equipment 853 1,711 Capitalized software 119 — Unbilled receivables and refund liabilities 97 1,811 Operating loss carry-forwards of foreign subsidiary 9,484 11,000 Federal operating loss carry-forwards 17,109 17,161 State operating loss carry-forwards 4,537 3,591 Other 1,624 376 Gross deferred tax assets 39,188 42,064 Less valuation allowance 31,597 34,776 Gross deferred tax assets net of valuation allowance 7,591 7,288 Deferred income tax liabilities: Intangible assets 1,269 1,987 Capitalized software — 29 Other 3,427 3,734 Gross deferred tax liabilities 4,696 5,750 Net deferred tax assets $ 2,895 $ 1,538
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, 2016 $ 535 $ 202 Additions based on tax positions related to the current year — — Additions based on tax positions related to the prior years — 11 Decrease 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 Additions based on tax positions related to the current year 4 — Additions based on tax positions related to the prior years 10 6 Decreases based on payments made during the year — — Decreases based on tax positions related to the prior years — — Balance at December 31, 2018 $ 207 $ 34

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2018
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, 2018 , 2017 , and 2016 : Grantee Type Number of Options Granted Vesting Period Weighted Average Exercise Price Weighted Average Grant Date Fair Value 2018 Employee inducement (1) 535,000 3 years $ 8.91 $ 2.89 2017 Director group 90,566 1 year or less $ 6.34 $ 3.49 Director group (2) 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 (3) 335,000 3 years $ 6.19 $ 3.41 2016 Director group (4) 195,417 1 year or less $ 5.01 $ 2.71 Director group (2) 35,000 3 years $ 4.80 $ 2.66 Employee inducement (5)(6) 232,500 3 years $ 4.61 $ 2.60 (1) The Company granted non-qualified stock options outside its existing stock-based compensation plan in 2018 to nine employees in connection with the employees joining the Company. (2) The Company granted non-qualified stock options to one director in connection with the director joining the Company's board of directors. (3) The Company granted non-qualified stock options outside its existing stock-based compensation plans to certain employees in connection with the employees joining the Company. (4) Includes 20,417 non-qualified stock options granted to one director in connection with the director joining the Company's board of directors. (5) The Company granted non-qualified stock options outside its existing stock-based compensation plans in 2016 in connection with an employee joining the Company. (6) The Company granted non-qualified stock options outside its existing stock-based compensation plans in connection with the closing of the Lavante acquisition.
Summary of Nonvested Stock Awards Granted	The following table summarizes nonvested stock awards granted during the years ended December 31, 2018 , 2017 and 2016 : Grantee Type Number of Stock Awards Vesting Period Weighted Average Grant Date Fair Value 2018 Director group 64,545 1 year or less $ 9.45 Employee group (1) 488,685 3 years or less $ 9.56 Employee inducement (2) 160,516 3 years or less $ 8.95 2017 Director group 51,179 1 year or less $ 6.35 Employee group (3) 641,751 3 years or less $ 6.31 Employee inducement (4) 100,000 3 years or less $ 6.33 2016 Employee group (5) 1,250,750 2 years $ 4.88 Employee inducement (6) 100,000 3 years $ 4.94 (1) The Company granted nonvested performance-based stock awards (restricted stock units), restricted stock awards, and restricted stock units in 2018 to certain key employees. (2) The Company granted nonvested performance-based stock awards (restricted stock units) and restricted stock awards in 2018 to six employees in connection with the employees joining the Company. (3) 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. (4) 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. (5) The Company granted nonvested performance-based stock awards (restricted stock units) in 2016 to five executive officers and certain other key employees. (6) 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.
Summary of PBUs Granted	The following table summarizes the PBUs granted during the years ended December 31, 2018, 2017 and 2016: Total PBUs Granted PBUs to be Settled in Common Stock (1) PBUs to be Settled in Cash (2) 2018 299,028 299,028 — 2017 333,800 333,800 — 2016 1,350,750 560,670 790,080 (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.
Summary of Option Activity	A summary of option activity as of December 31, 2018 , 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, 2018 3,399,293 $ 6.54 4.05 years $ 2,367 Granted 535,000 8.91 Exercised (676,649 ) 6.54 $ 1,585 Forfeited (280,556 ) 7.61 Expired (126,271 ) 6.53 Outstanding at December 31, 2018 2,850,817 $ 6.84 3.74 years $ 7,384 Exercisable at December 31, 2018 1,735,149 $ 6.40 2.73 years $ 5,225
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, 2018 2017 2016 Risk-free interest rates (1) 2.3% - 2.99% 1.38% - 1.96% 0.58% - 1.20% Dividend yields (2) —% —% —% Volatility factor of expected market price (3) .362 - .371 .540 - .749 .391 - .779 Weighted-average expected term of options (4) 4 years 2.2 - 4 years 1.3 - 4.5 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. (5) 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, 2018 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, 2018 2,116,696 $ 5.36 Granted 713,746 9.42 Vested (1,523,696 ) 5.02 Forfeited (340,796 ) 7.51 Nonvested at December 31, 2018 965,950 $ 8.18
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, 2018 is as follows (dollars in thousands): Stock Restricted Restricted Options SARs Stock Awards Stock Units Total Unrecognized compensation expense $ 2,145 $ 313 $ 2,614 $ 2,125 $ 7,197 Weighted-average remaining recognition period (in years) 2.5 1.2 2.1 1.2 1.9

Business Acquisitions and Div_2

Business Acquisitions and Divestitures (Tables)	12 Months Ended
	Dec. 31, 2018
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 third quarter of 2018, we reduced the earnout liability by $1.6 million and in the fourth quarter of 2017, we reduced the earnout liability by $2.1 million . At December 31, 2018, the contingent consideration liability balance was $0.5 million . Our purchase price allocation was as follows (in thousands): Accounts receivable $ 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 (1) (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 Trademarks $ 163 4 years Patents 114 1 year Software 5,901 4 years Total intangible assets $ 6,178 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
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, 2018
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. 2018 Quarter Ended 2017 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, net of refund liabilities $ 36,721 $ 42,102 $ 43,320 $ 49,633 $ 33,569 $ 38,510 $ 42,467 $ 47,074 Operating expenses: Cost of revenue 24,797 27,389 26,146 26,493 23,026 25,605 26,675 26,746 Selling, general and administrative expenses 11,264 12,809 12,521 13,862 10,536 11,424 12,189 12,792 Depreciation of property, equipment and software assets 1,223 2,360 1,713 2,074 1,220 1,109 1,133 1,107 Amortization of intangible assets 788 864 872 871 722 722 722 1,468 Acquisition-related adjustments (income) loss — — (1,640 ) 12 — — — (2,283 ) Total operating expenses 38,072 43,422 39,612 43,312 35,504 38,860 40,719 39,830 Operating (loss) income from continuing operations (1,351 ) (1,320 ) 3,708 6,321 (1,935 ) (350 ) 1,748 7,244 Foreign currency transaction (gains) losses on short-term intercompany balances (220 ) 880 70 272 (552 ) (957 ) (418 ) (263 ) Interest expense, net 398 486 416 363 37 48 142 1,312 Other loss (income) 12 5 (1 ) 5 (199 ) 5 17 17 (Loss) income from continuing operations before income taxes (1,541 ) (2,691 ) 3,223 5,681 (1,221 ) 554 2,007 6,178 Income tax expense (benefit) 787 189 597 (252 ) 627 879 930 526 Net (loss) income from continuing operations (2,328 ) (2,880 ) 2,626 5,933 (1,848 ) (325 ) 1,077 5,652 Basic (loss) earnings per common share from continuing operations (1) $ (0.10 ) $ (0.13 ) $ 0.11 $ 0.26 $ (0.08 ) $ (0.01 ) $ 0.05 $ 0.26 Diluted (loss) earnings per common share from continuing operations (1) $ (0.10 ) $ (0.13 ) $ 0.11 $ 0.26 $ (0.08 ) $ (0.01 ) $ 0.05 $ 0.26 (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 Accoun_4

Summary of Significant Accounting Policies and Basis of Presentation - Description of Business and Basis of Presentation (Details)	Dec. 31, 2018country
Accounting Policies [Abstract]
Number of countries	30

Summary of Significant Accoun_5

Summary of Significant Accounting Policies and Basis of Presentation - Revenue Recognition (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, 2018	Dec. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract receivables from billed revenue	$ 36,058								$ 43,878	$ 36,058
Contract receivables from unbilled revenue	2,709								2,987	2,709
Change in contract receivables from unbilled revenue									992	469	$ 509
Deferred revenue	(1,431)								(2,428)	(1,431)
Change in deferred revenue									(1,036)	(101)	5
Refund liabilities	7,864								6,497	7,864
Revenue, net of refund liabilities	$ 49,633	$ 43,320	$ 42,102	$ 36,721	$ 47,074	$ 42,467	$ 38,510	$ 33,569	171,776	$ 161,620	$ 140,844
Increase in revenue									10,200
Previously deferred revenue recognized during period									1,200
ASU 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in contract receivables from billed revenue									7,820
Change in deferred revenue									(997)
Change in refund liabilities									(1,367)
Change due to adoption of ASU 2014-09 | ASU 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in contract receivables from unbilled revenue									278
C&CA
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in revenue									2,900
Lavante
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in revenue									$ 300

Summary of Significant Accoun_6

Summary of Significant Accounting Policies and Basis of Presentation - Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 13,973	$ 18,823	$ 15,723	$ 15,122
Short-term investments	1,400	$ 1,900
United States
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	5,700
Canada
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	1,200
Other
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 7,100

Summary of Significant Accoun_7

Summary of Significant Accounting Policies and Basis of Presentation - Fair Value of Financial Instruments (Details) - Level 3 - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Bank debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Bank debt outstanding	$ 21.6	$ 13.6
Estimate of Fair Value Measurement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Business acquisition obligations	$ 4.2	$ 8.9

Summary of Significant Accoun_8

Summary of Significant Accounting Policies and Basis of Presentation - Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Depreciation expense from continuing operations	$ 7,400,000	$ 4,600,000	$ 5,000,000
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 Accoun_9

Summary of Significant Accounting Policies and Basis of Presentation - Software Development Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Research and development costs from continuing operations, including the amortization of amounts previously capitalized	$ 8.3	$ 1.2	$ 1.6
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 Accou_10

Summary of Significant Accounting Policies and Basis of Presentation - Goodwill and Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Impairment charges	$ 0	$ 0	$ 0

Summary of Significant Accou_11

Summary of Significant Accounting Policies and Basis of Presentation - Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2018segment
Accounting Policies [Abstract]
Number of segments	3

Summary of Significant Accou_12

Summary of Significant Accounting Policies and Basis of Presentation - Accounting Standards Not Yet Adopted (Details) - Scenario, Forecast - ASU 2016-02 $ in Millions	Jan. 01, 2019USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use assets expected to be recognized	$ 13
Subsequent Event
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease liabilities expected to be recognized	$ 13

Operating Segments and Relate_3

Operating Segments and Related Information - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)segment	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting [Abstract]
Number of reportable segments | segment	3
HCRA
Revenue, Major Customer [Line Items]
Accrued liabilities	$ 2
Unpaid claims receivable	$ 1.7
Revenue from continuing operations | The Kroger Co.
Revenue, Major Customer [Line Items]
Concentration risk (as a percent)	12.00%	12.00%	11.00%

Operating Segments and Relate_4

Operating Segments and Related Information - Schedule of Discontinued Operations Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting [Abstract]
Revenue, net of refund liability	$ 959	$ 0	$ (14)
Cost of sales (adjustments)	(300)	1,350	1,112
Selling, general and administrative expense	16	14	184
Depreciation of property, equipment and software assets	1	8	14
Pretax income (loss) from discontinued operations before income taxes	1,242	(1,372)	(1,324)
Income tax expense	0	0	0
Net income (loss) from discontinued operations	$ 1,242	$ (1,372)	$ (1,324)

Operating Segments and Relate_5

Operating Segments and Related Information - Schedule of Discontinued Operations on Statement of Cash Flows (Details) - HCRA - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net cash used in operating activities	$ (1,484)	$ (1,364)	$ (1,309)
Net cash used in investing activities	0	0	0
Net cash provided by financing activities	0	0	0
Increase (decrease) in cash and cash equivalents	$ (1,484)	$ (1,364)	$ (1,309)

Operating Segments and Relate_6

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, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment information
Revenue, net of refund liabilities	$ 49,633	$ 43,320	$ 42,102	$ 36,721	$ 47,074	$ 42,467	$ 38,510	$ 33,569	$ 171,776	$ 161,620	$ 140,844
Net income from continuing operations									3,351	4,556	2,229
Income tax expense	(252)	597	189	787	526	930	879	627	1,321	2,962	1,242
Interest expense, net	363	416	486	398	1,312	142	48	37	1,663	1,539	(153)
EBIT									6,335	9,057	3,318
Depreciation of property, equipment and software assets	2,074	1,713	2,360	1,223	1,107	1,133	1,109	1,220	7,370	4,569	5,033
Amortization of intangible assets	871	872	864	788	1,468	722	722	722	3,395	3,634	1,832
EBITDA									17,100	17,260	10,183
Foreign currency transaction losses (gains) on short-term intercompany balances	272	70	880	(220)	(263)	(418)	(957)	(552)	1,002	(2,190)	84
Acquisition-related charges									(1,628)	(2,283)
Transformation and severance expenses									3,122	1,666	(1,329)
Other (income) loss	5	$ (1)	$ 5	$ 12	17	$ 17	$ 5	$ (199)	21	(160)	(121)
Stock-based compensation									5,056	7,052	5,123
Adjusted EBITDA									24,673	21,345	16,598
Capital expenditures									10,398	9,355	5,887
Allocated assets	97,357				73,035				104,652	97,357	73,035
Cash and cash equivalents	18,823				15,723				13,973	18,823	15,723	$ 15,122
Restricted cash	51								46	51
Deferred loan costs	131								65	131
Deferred income taxes	1,538								2,895	1,538
Total assets	120,218				93,474				124,829	120,218	93,474
Long-lived assets	54,006								37,540	54,006
Continuing operations
Segment information
Cash and cash equivalents	18,823				15,723				13,973	18,823	15,723
Restricted cash	51				47				46	51	47
Deferred loan costs	0									0
Deferred income taxes	1,538				2,269				3,561	1,538	2,269
Prepaid expenses and other assets	910				800				910	910	800
Discontinued Operations
Segment information
Discontinued operations	1,539				1,600				1,687	1,539	1,600
United States
Segment information
Revenue, net of refund liabilities									100,458	93,447	80,857
Cash and cash equivalents									5,700
Long-lived assets	47,371								34,236	47,371
United Kingdom
Segment information
Revenue, net of refund liabilities									27,774	23,408	17,501
Long-lived assets	5,510								2,909	5,510
Canada
Segment information
Revenue, net of refund liabilities									14,700	14,375	14,531
Cash and cash equivalents									1,200
Australia
Segment information
Revenue, net of refund liabilities									8,397	8,732	7,354
France
Segment information
Revenue, net of refund liabilities									6,721	5,987	6,934
Mexico
Segment information
Revenue, net of refund liabilities									3,793	5,385	4,900
Brazil
Segment information
Revenue, net of refund liabilities									1,799	2,053	1,169
Spain
Segment information
Revenue, net of refund liabilities									1,443	1,127	964
Hong Kong
Segment information
Revenue, net of refund liabilities									1,219	889	824
Thailand
Segment information
Revenue, net of refund liabilities									1,094	699	654
Ireland
Segment information
Revenue, net of refund liabilities									741	929	337
Colombia
Segment information
Revenue, net of refund liabilities									465	709	583
New Zealand
Segment information
Revenue, net of refund liabilities									338	899	979
Other
Segment information
Revenue, net of refund liabilities									2,834	2,981	3,257
Cash and cash equivalents									7,100
Long-lived assets	1,125								395	1,125
Recovery Audit Services – Americas
Segment information
Revenue, net of refund liabilities									115,920	113,122	99,861
EBIT									26,602	29,163	25,476
Depreciation of property, equipment and software assets									5,545	3,165	3,750
Amortization of intangible assets									1,664	1,919	1,477
EBITDA									33,811	34,247	30,703
Foreign currency transaction losses (gains) on short-term intercompany balances									367	(249)	31
Acquisition-related charges									0	0
Transformation and severance expenses									944	313	(517)
Other (income) loss									(4)	751	0
Stock-based compensation									0	0	0
Adjusted EBITDA									35,118	35,062	31,251
Capital expenditures									2,050	2,389	4,393
Allocated assets	65,397				47,690				71,211	65,397	47,690
Total assets	65,397				47,690				71,211	65,397	47,690
Recovery Audit Services – Europe/Asia- Pacific
Segment information
Revenue, net of refund liabilities									49,526	44,372	37,335
EBIT									12,413	11,700	6,455
Depreciation of property, equipment and software assets									683	599	529
Amortization of intangible assets									172	142	0
EBITDA									13,268	12,441	6,984
Foreign currency transaction losses (gains) on short-term intercompany balances									1,044	(1,769)	107
Acquisition-related charges									0	0
Transformation and severance expenses									1,194	655	(312)
Other (income) loss									8	184	0
Stock-based compensation									0	0	0
Adjusted EBITDA									15,514	11,511	7,403
Capital expenditures									1,200	2,383	600
Allocated assets	22,474				14,813				26,147	22,474	14,813
Total assets	22,474				14,813				26,147	22,474	14,813
Adjacent Services
Segment information
Revenue, net of refund liabilities									6,330	4,126	3,648
EBIT									(5,231)	(7,942)	(4,617)
Depreciation of property, equipment and software assets									1,142	805	754
Amortization of intangible assets									1,559	1,573	355
EBITDA									(2,530)	(5,564)	(3,508)
Foreign currency transaction losses (gains) on short-term intercompany balances									14	(9)	17
Acquisition-related charges									0	0
Transformation and severance expenses									66	320	(258)
Other (income) loss									0	(195)	(121)
Stock-based compensation									0	0	0
Adjusted EBITDA									(2,450)	(5,448)	(3,354)
Capital expenditures									257	1,335	894
Allocated assets	9,486				10,532				7,294	9,486	10,532
Total assets	9,486				10,532				7,294	9,486	10,532
Corporate Support
Segment information
Revenue, net of refund liabilities									0	0	0
EBIT									(27,449)	(23,864)	(23,996)
Depreciation of property, equipment and software assets									0	0	0
Amortization of intangible assets									0	0	0
EBITDA									(27,449)	(23,864)	(23,996)
Foreign currency transaction losses (gains) on short-term intercompany balances									(423)	(163)	(71)
Acquisition-related charges									(1,628)	(2,283)
Transformation and severance expenses									918	378	(242)
Other (income) loss									17	(900)	0
Stock-based compensation									5,056	7,052	5,123
Adjusted EBITDA									(23,509)	(19,780)	(18,702)
Capital expenditures									6,891	3,248	0
Allocated assets	0				0				0	0	0
Total assets	22,861				20,439				20,177	22,861	20,439
Corporate Support | Continuing operations
Segment information
Cash and cash equivalents	18,823				15,723				13,973	18,823	15,723
Restricted cash	51				47				46	51	47
Deferred loan costs	0									0
Deferred income taxes	1,538				2,269				3,561	1,538	2,269
Prepaid expenses and other assets	910				800				910	910	800
Corporate Support | Discontinued Operations
Segment information
Discontinued operations	$ 1,539				$ 1,600				$ 1,687	$ 1,539	$ 1,600

Earnings (Loss) Per Common Sh_3

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Numerator:
Net income from continuing operations	$ 3,351	$ 4,556	$ 2,229
Net income (loss) from discontinued operations	$ 1,242	$ (1,372)	$ (1,324)
Denominator:
Weighted-average common shares outstanding (shares)	22,811	21,937	21,969
Basic earnings per common share from continuing operations (in USD per share)	$ 0.14	$ 0.21	$ 0.10
Basic loss per common share from discontinued operations (in USD per share)	$ 0.06	$ (0.06)	$ (0.06)
Numerator:
Net income from continuing operations	$ 3,351	$ 4,556	$ 2,229
Net income (loss) from discontinued operations	$ 1,242	$ (1,372)	$ (1,324)
Denominator:
Weighted-average common shares outstanding (shares)	22,811	21,937	21,969
Effect of dilutive securities from stock-based compensation plans (shares)	623	174	47
Denominator for diluted earnings per common share (shares)	23,434	22,111	22,016
Diluted earnings per common share from continuing operations (in USD per share)	$ 0.14	$ 0.21	$ 0.10
Diluted loss per common share from discontinued operations (in USD per share)	$ 0.06	$ (0.06)	$ (0.06)

Earnings (Loss) Per Common Sh_4

Earnings (Loss) Per Common Share - Narrative (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Antidilutive shares underlying options (shares)	0.9	2.3	2.9

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Schedule of Goodwill by Reportable Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill
Beginning balance	$ 17,648	$ 13,823
Goodwill recorded in connection with business combinations	(20)	3,694
Foreign currency translation	(97)	131
Ending balance	17,531	17,648
Recovery Audit Services – Americas
Goodwill
Beginning balance	13,440	10,755
Goodwill recorded in connection with business combinations	(20)	2,685
Foreign currency translation	0	0
Ending balance	13,420	13,440
Recovery Audit Services – Europe/Asia- Pacific
Goodwill
Beginning balance	1,680	680
Goodwill recorded in connection with business combinations	0	869
Foreign currency translation	(97)	131
Ending balance	1,583	1,680
Adjacent Services
Goodwill
Beginning balance	2,528	2,388
Goodwill recorded in connection with business combinations	0	140
Foreign currency translation	0	0
Ending balance	$ 2,528	$ 2,528

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Feb. 23, 2017	Oct. 31, 2016
Goodwill [Line Items]
Goodwill	$ 17,531	$ 17,648	$ 13,823
Amortization expense relating to intangible assets	3,395	3,634	1,800
Projected amortization expense 2018	3,500
Projected amortization expense 2019	3,100
Projected amortization expense 2020	1,700
Projected amortization expense 2021	700
Projected amortization expense 2022	700
Recovery Audit Services – Americas
Goodwill [Line Items]
Goodwill	13,420	13,440	10,755
Adjacent Services
Goodwill [Line Items]
Goodwill	2,528	$ 2,528	$ 2,388
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

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Schedule of Changes in Noncurrent Intangible Assets (Details) - USD ($) $ in Thousands	Feb. 23, 2017	Oct. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Gross carrying amount:
Beginning balance			$ 58,939	$ 47,126
FX adjustments and other			(624)	890
Ending balance			58,315	58,939	$ 47,126
Accumulated amortization:
Beginning balance			(40,461)	(36,128)
Amortization expense			(3,395)	(3,634)	(1,800)
FX adjustments and other			486	699
Ending balance			(43,370)	(40,461)	(36,128)
Net carrying amount:
Balance, December 31, 2017			18,478
Balance, December 31, 2018			14,945	18,478
Customer Relationships
Gross carrying amount:
Beginning balance			46,906	36,573
FX adjustments and other			(547)	777
Ending balance			46,359	46,906	36,573
Accumulated amortization:
Beginning balance			(33,862)	(31,481)
Amortization expense			(1,607)	(1,796)
FX adjustments and other			409	585
Ending balance			(35,060)	(33,862)	(31,481)
Net carrying amount:
Balance, December 31, 2017			13,044
Balance, December 31, 2018			$ 11,299	13,044
Customer Relationships | Minimum
Net carrying amount:
Estimated useful life (years)			10 years
Customer Relationships | Maximum
Net carrying amount:
Estimated useful life (years)			15 years
Trademarks
Gross carrying amount:
Beginning balance			$ 1,026	853
FX adjustments and other			138	38
Ending balance			1,164	1,026	853
Accumulated amortization:
Beginning balance			(913)	(853)
Amortization expense			(67)	(22)
FX adjustments and other			22	38
Ending balance			(1,002)	(913)	(853)
Net carrying amount:
Balance, December 31, 2017			113
Balance, December 31, 2018			$ 162	113
Trademarks | Minimum
Net carrying amount:
Estimated useful life (years)			4 years
Trademarks | Maximum
Net carrying amount:
Estimated useful life (years)			5 years
Non- compete Agreements
Gross carrying amount:
Beginning balance			$ 2,629	1,322
FX adjustments and other			(51)	75
Ending balance			2,578	2,629	1,322
Accumulated amortization:
Beginning balance			(1,602)	(1,322)
Amortization expense			(246)	(204)
FX adjustments and other			51	76
Ending balance			(1,797)	(1,602)	(1,322)
Net carrying amount:
Balance, December 31, 2017			1,027
Balance, December 31, 2018			$ 781	1,027
Estimated useful life (years)			5 years
Software
Gross carrying amount:
Beginning balance			$ 6,178	6,178
FX adjustments and other			(164)	0
Ending balance			6,014	6,178	6,178
Accumulated amortization:
Beginning balance			(1,884)	(272)
Amortization expense			(1,475)	(1,612)
FX adjustments and other			48	0
Ending balance			(3,311)	(1,884)	(272)
Net carrying amount:
Balance, December 31, 2017			4,294
Balance, December 31, 2018			$ 2,703	4,294
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, 2017			0
Balance, December 31, 2018			$ 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		10,923
Lavante | Customer Relationships
Gross carrying amount:
Acquisition of Assets				9,556
Lavante | Trademarks
Gross carrying amount:
Acquisition of Assets		163		135
Lavante | Non- compete Agreements
Gross carrying amount:
Acquisition of Assets				1,232
Lavante | Software
Gross carrying amount:
Acquisition of Assets		$ 5,901		0
Lavante | Trade Names
Gross carrying amount:
Acquisition of Assets				$ 0
C&CA
Gross carrying amount:
Acquisition of Assets	$ 10,923
C&CA | Customer Relationships
Gross carrying amount:
Acquisition of Assets	9,556
C&CA | Trademarks
Gross carrying amount:
Acquisition of Assets	135
C&CA | Non- compete Agreements
Gross carrying amount:
Acquisition of Assets	$ 1,232

Debt (Details)

Debt (Details)	Nov. 05, 2018USD ($)	May 04, 2017USD ($)	Jan. 19, 2010USD ($)	Feb. 28, 2017USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2018	May 03, 2017USD ($)
Line of Credit Facility [Line Items]
Unrestricted domestic cash holdings	100.00%
Unrestricted foreign cash holdings	70.00%
Earn out payment made						$ 0	$ 5,954,000	$ 3,834,000
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						$ 21,600,000
Remaining borrowing capacity						13,400,000
Sun Trust Revolving Credit Facility | SunTrust Bank
Line of Credit Facility [Line Items]
Committed revolving credit facility	$ 5,000,000	$ 35,000,000	$ 15,000,000			$ 30,000,000				$ 20,000,000
Sun Trust Term Loan | SunTrust Bank
Line of Credit Facility [Line Items]
Committed term loan			$ 15,000,000
Line of Credit | SunTrust Bank
Line of Credit Facility [Line Items]
Revolving credit facility commitment fee (percent)						0.25%
Interest rate during period						4.60%
C&CA
Line of Credit Facility [Line Items]
Earn out payment made				$ 900,000	$ (4,000,000)	$ 4,000,000	$ 900,000
Leverage Ratio I | Sun Trust Revolving Credit Facility | SunTrust Bank
Line of Credit Facility [Line Items]
Debt instrument, covenant, leverage ratio		1.25							1.25
Leverage Ratio I | Sun Trust Revolving Credit Facility | SunTrust Bank | LIBOR
Line of Credit Facility [Line Items]
Applicable margin (percent)		2.25%

Debt - Debt Terms (Details)

Debt - Debt Terms (Details) - SunTrust Bank	May 04, 2017	Dec. 31, 2018	Sep. 30, 2018
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		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, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Long-term debt, gross	$ 21,666	$ 13,705
Debt issuance cost	(65)	(131)
Long-term debt, net	21,601	13,574
Less: Current portion of long-term debt	48	48
Long-term debt, excluding current portion, gross	21,618	13,657
Long-term debt, excluding current portion, net	21,553	13,526
Revolving Facility
Debt Instrument [Line Items]
Long-term debt, gross	21,600	13,600
Debt issuance cost	(65)	(131)
Long-term debt, net	21,535	13,469
Capital lease obligations
Debt Instrument [Line Items]
Long-term debt, gross	66	105
Debt issuance cost	0	0
Long-term debt, net	$ 66	$ 105

Debt - Capital Lease Minimum Pa

Debt - Capital Lease Minimum Payments Due (Details) $ in Millions	Dec. 31, 2018USD ($)
Debt Disclosure [Abstract]
2019	$ 21,661
2020	5
Total	$ 21,666

Lease Commitments - Narrative (

Lease Commitments - Narrative (Details) ft² in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	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 | $	$ 4.9	$ 5.1	$ 3.9
Long-term Purchase Commitment [Line Items]
Space under lease (sq ft)					58	132
Sublease
Long-term Purchase Commitment [Line Items]
Space under lease (sq ft)				3

Lease Commitments - Schedule of

Lease Commitments - Schedule of Future Minimum Lease Payments (Details) $ in Thousands	Dec. 31, 2018USD ($)
Gross
2018	$ 4,974
2019	3,882
2020	3,248
2021	1,168
2022	488
Total payments	13,760
Sublease Income
2018	(72)
2019	(74)
2020	(77)
2021	0
2022	0
Total payments	(223)
Amount
2018	4,902
2019	3,808
2020	3,171
2021	1,168
2022	488
Total payments	$ 13,537

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
United States									$ (4,673)	$ (6,502)	$ (5,306)
Foreign									9,345	14,020	8,777
Net income from continuing operations before income tax	$ 5,681	$ 3,223	$ (2,691)	$ (1,541)	$ 6,178	$ 2,007	$ 554	$ (1,221)	$ 4,672	$ 7,518	$ 3,471

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Current:
Federal									$ 0	$ 0	$ 0
State									70	1	0
Foreign									2,920	2,230	2,103
Current provision for income taxes									2,990	2,231	2,103
Deferred:
Federal									(145)	(155)	0
State									0	0	0
Foreign									(1,524)	886	(861)
Deferred provision for income taxes									(1,669)	731	(861)
Total	$ (252)	$ 597	$ 189	$ 787	$ 526	$ 930	$ 879	$ 627	$ 1,321	$ 2,962	$ 1,242

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, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 30, 2016
Income Tax Examination [Line Items]
Reported effective tax rate									28.30%	39.40%	35.80%
Deferred tax asset reduction									$ (13,900)
Change in valuation allowance									(3,200)	$ (13,900)
Increase (decrease) in deferred tax assets And Valuation Allowance									(600)
Valuation allowance	$ 34,776								31,597	34,776
Gross deferred tax assets	42,064								39,188	42,064
Credit to tax expense	252	$ (597)	$ (189)	$ (787)	$ (526)	$ (930)	$ (879)	$ (627)	(1,321)	(2,962)	$ (1,242)
Loss carry-forwards	17,161								17,109	17,161
U.S. federal
Income Tax Examination [Line Items]
Loss carry-forwards									81,500			$ 87,300
State
Income Tax Examination [Line Items]
Loss carry-forwards									70,900
Foreign subsidiary
Income Tax Examination [Line Items]
Gross deferred tax assets	$ 900				$ 8,400				6,600	900	$ 8,400
Credit to tax expense									200	$ 1,700
UK and US Subsidiary
Income Tax Examination [Line Items]
Credit to tax expense									(1,200)
2026 Through 2035
Income Tax Examination [Line Items]
Tax Credit Carryforward, Amount									80,900
No expiration
Income Tax Examination [Line Items]
Tax Credit Carryforward, Amount									$ 600

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Statutory federal income tax rate									$ 981	$ 2,631	$ 1,180
State income taxes, net of federal effect									(285)	(62)	(173)
Net operating loss limitation									0	2,975	0
Adjustment to deferred taxes									939	301	(4,103)
Change in deferred tax asset valuation allowance									(2,867)	(15,338)	4,877
Change in tax law									(992)	13,850	0
Foreign tax rate differential									1,306	(899)	(1,153)
Compensation and equity adjustments									1,474	0	113
Effective Income Tax Rate Reconciliation, Acquisition Earnout Adjustment									(320)	87	60
Effective Income Tax Rate Reconciliation, Other Permanent Differences									183	(682)	0
Effective Income Tax Rate Reconciliation, Withholding Taxes									591	342	441
Effective Income Tax Rate Reconciliation, Changes In Uncertain Tax Provisions									19	(429)	0
Effective Income Tax Rate Reconciliation, Return To Provision Adjustments									257	155	0
Other, net									35	31	0
Total	$ (252)	$ 597	$ 189	$ 787	$ 526	$ 930	$ 879	$ 627	$ 1,321	$ 2,962	$ 1,242

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, 2018	Dec. 31, 2017
Deferred income tax assets:
Accounts payable and accrued expenses	$ 714	$ 1,215
Accrued payroll and related expenses	2,315	1,691
Stock-based compensation expense	2,336	3,508
Depreciation of property and equipment	853	1,711
Capitalized software	119	0
Unbilled receivables and refund liabilities	97	1,811
Operating loss carry-forwards of foreign subsidiary	9,484	11,000
Federal operating loss carry-forwards	17,109	17,161
State operating loss carry-forwards	4,537	3,591
Other	1,624	376
Gross deferred tax assets	39,188	42,064
Less valuation allowance	31,597	34,776
Gross deferred tax assets net of valuation allowance	7,591	7,288
Deferred income tax liabilities:
Intangible assets	1,269	1,987
Capitalized software	0	29
Other	3,427	3,734
Gross deferred tax liabilities	4,696	5,750
Net deferred tax assets	$ 2,895	$ 1,538

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Unrecognized Tax Benefits
Beginning balance	$ 193	$ 497	$ 535
Additions based on tax positions related to the current year	4	0	0
Additions based on tax positions related to the prior years	10	116	0
Decrease based on payments made during the year	0	0	0
Decreases based on tax positions related to the prior years	0	(420)	(38)
Ending balance	207	193	497
Accrued Interest and Penalties
Beginning balance	28	154	202
Additions based on tax positions related to the current year	0	0	0
Additions based on tax positions related to the prior years	6	19	11
Decrease based on payments made during the year	0	0	0
Decreases based on tax positions related to the prior years	0	(145)	(59)
Ending balance	$ 34	$ 28	$ 154

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Employee Benefit Plans [Abstract]
Percentage of annual compensation per employee	6.00%
Defined contribution plan contributions by employer	$ 3,000
Defined contribution plan, employer contributions	$ 900,000	$ 800,000	$ 800,000

Capital Structure (Details)

Capital Structure (Details) - Common Stock - USD ($) $ in Millions	Oct. 24, 2014	Mar. 25, 2014	Nov. 30, 2018	Dec. 31, 2016	Oct. 31, 2015	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Feb. 21, 2014
Class of Stock [Line Items]
Repurchase program, authorized amount	$ 40	$ 20	$ 75		$ 50	$ 0			$ 10
Share repurchase program, increase in shares authorized	$ 20	$ 10	$ 15	$ 10	$ 10
Repurchases of common stock, shares						440,286	27,599	905,403
Stock repurchased during period, value						$ 4.1

Stock-Based Compensation - Plan

Stock-Based Compensation - Plan Summary (Narrative) (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2008shares	Dec. 31, 2018compensation_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)			2,900,000
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)	12 Months Ended
	Dec. 31, 2018employee$ / sharesshares	Dec. 31, 2017employee$ / sharesshares	Dec. 31, 2016employee$ / sharesshares
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares	535,000
Weighted Average Exercise Price (usd per share)	$ 8.91
Employee inducement
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period			3 years
Weighted Average Grant Date Fair Value (usd per share)	8.95	$ 6.33	$ 4.94
Director group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares			20,417
Director group (4)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Weighted Average Grant Date Fair Value (usd per share)	9.45	6.35
Director Group Two
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period			3 years
Employee group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period			2 years
Weighted Average Grant Date Fair Value (usd per share)	$ 9.56	$ 6.31	$ 4.88
Options | Employee inducement
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares	535,000	335,000	232,500
Vesting Period			3 years
Weighted Average Exercise Price (usd per share)	$ 8.91	$ 6.19	$ 4.61
Weighted Average Grant Date Fair Value (usd per share)	$ 2.89	$ 3.41	$ 2.60
Number of employees granted non-qualified stock options | employee	9
Options | Director group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares		90,566
Weighted Average Exercise Price (usd per share)		$ 6.34
Weighted Average Grant Date Fair Value (usd per share)		$ 3.49
Number of employees granted non-qualified stock options | employee		1	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 | Director group (4)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares			195,417
Weighted Average Exercise Price (usd per share)			$ 5.01
Weighted Average Grant Date Fair Value (usd per share)			$ 2.71
Options | Employee group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares		30,000	35,000
Vesting Period		3 years	3 years
Weighted Average Exercise Price (usd per share)		$ 7.25	$ 4.80
Weighted Average Grant Date Fair Value (usd per share)		$ 3.99	$ 2.66
Options | Director group(2)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Options Granted (shares) | shares		35,000
Weighted Average Exercise Price (usd per share)		$ 6.25
Weighted Average Grant Date Fair Value (usd per share)		$ 3.50
Number of employees granted non-qualified stock options | employee	1
Maximum | Employee inducement
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period	3 years	3 years
Maximum | Director group (4)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period	1 year	1 year
Maximum | Employee group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period	3 years	3 years
Maximum | Options | Employee inducement
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period		3 years
Maximum | Options | Director group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period			1 year
Maximum | Options | Director group (4)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period		1 year
Maximum | Options | Director group(2)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period		3 years

Stock-Based Compensation - Su_2

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	Sep. 30, 2016employee	Jun. 30, 2016executive_officer	Dec. 31, 2018$ / sharesshares	Dec. 31, 2017$ / sharesshares	Dec. 31, 2016$ / sharesshares
Director group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Stock Awards Granted (shares)					64,545	51,179
Weighted Average Grant Date Fair Value (usd per share) | $ / shares					$ 9.45	$ 6.35
Employee group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Stock Awards Granted (shares)					488,685	641,751	1,250,750
Vesting Period							2 years
Weighted Average Grant Date Fair Value (usd per share) | $ / shares					$ 9.56	$ 6.31	$ 4.88
Employee inducement
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of Stock Awards Granted (shares)					160,516	100,000	100,000
Vesting Period							3 years
Weighted Average Grant Date Fair Value (usd per share) | $ / shares					$ 8.95	$ 6.33	$ 4.94
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				713,746
Weighted Average Grant Date Fair Value (usd per share) | $ / shares					$ 9.42	$ 6.32	$ 4.86
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 employees granted share-based compensation awards | executive_officer				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		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
Maximum | Director group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period					1 year	1 year
Maximum | Employee group
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period					3 years	3 years
Maximum | Employee inducement
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting Period					3 years	3 years

Stock-Based Compensation - Nonv

Stock-Based Compensation - Nonvested Stock Awards (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018
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	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2018	Sep. 30, 2018employeeshares	Dec. 31, 2018USD ($)employeeshares	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
PBU expense reversed | $				$ 5.1	$ 7.1	$ 5.1
PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (shares)				299,028,000	333,800,000	1,350,750,000
Performance period		2 years
PBUs that will become vested and payable at the threshold performance level (as a percent)		80.00%		15.00%
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
PBUs that will become vested and payable at the threshold performance level (as a percent)				150.00%
PBU expense reversed | $						$ 5.4
Number of shares issued (shares)						483,623
2008 EIP | PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested PBUs to be paid in whole shares of common stock (as a percent)	100.00%			100.00%
Shares that vest and become payable based on the cumulative revenue from continuing operations (as a percent)	65.00%			50.00%
PBUs that vest and become payable on the cumulative adjusted EBITDA from continuing operations (as a percent)	35.00%			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%
PBUs that will become vested and payable at the target performance level (as a percent)	100.00%			100.00%
Maximum PBUs that may become vested and payable (as a percent)	100.00%			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%			0.00%
Executive officers | PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees granted share-based compensation awards | employee			1
Executive officers | 2017 EICP | PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees granted share-based compensation awards | employee				5
Senior leaders | PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees granted share-based compensation awards | employee			2
Awards granted (shares)					333,800	1,350,750
Senior leaders | 2017 EICP | PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees granted share-based compensation awards | employee			1	9
Awards granted (shares)			12,000	54,180
Executive officers and senior leaders | 2017 EICP | PBUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (shares)			40,750	192,098

Stock-Based Compensation - Su_3

Stock-Based Compensation - Summary of PBUs Granted (Details) - PBUs - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total PBUs Granted	299,028,000	333,800,000	1,350,750,000
PBUs Settled in Common Stock	299,028,000	333,800,000	560,670,000
PBUs Settled in Cash	0	0	790,080,000

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Appreciation Rights (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	Apr. 27, 2016	Jun. 30, 2018	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price		$ 4.71	$ 9.15
SARs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period			350,000
Shares that vest and become payable based on the cumulative revenue from continuing operations (as a percent)			25.00%
Total vest date fair value of stock awards vested		$ 1
2017 EICP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price			$ 18
Chief Executive Officer | 2008 EIP | SARs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (shares)	200,000
Initial value per share (usd per share)	$ 4.71

Stock-Based Compensation - Su_4

Stock-Based Compensation - Summary of Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Shares
Outstanding, beginning balance (shares)	3,399,293
Granted (shares)	535,000
Exercised (shares)	(676,649)
Forfeited (shares)	(280,556)
Expired (shares)	(126,271)
Outstanding, ending balance (shares)	2,850,817	3,399,293
Exercisable (shares)	1,735,149
Weighted- Average Exercise Price (Per Share)
Outstanding, beginning balance (usd per share)	$ 6.54
Granted (usd per share)	8.91
Exercised (usd per share)	6.54
Forfeited (usd per share)	7.61
Expired (usd per share)	6.53
Outstanding, ending balance (iusd per share)	6.84	$ 6.54
Exercisable (usd per share)	$ 6.40
Weighted- Average Remaining Contractual Term
Outstanding (term)	3 years 8 months 25 days	4 years 18 days
Exercisable (term)	2 years 8 months 23 days
Aggregate Intrinsic Value ($ 000’s)
Outstanding, beginning balance	$ 2,367
Exercised	1,585	$ 300	$ 100
Outstanding, ending balance	7,384	$ 2,367
Exercisable	$ 5,225

Stock-Based Compensation - Su_5

Stock-Based Compensation - Summary of Activity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant date fair value of options granted (usd per share)	$ 2.89	$ 2.91	$ 2.66
Total intrinsic value of options exercised	$ 1,585	$ 300	$ 100
Stock-based compensation expense	5,100	7,100	5,100
Income tax expense	1,300	2,700	1,900
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	$ 12,700	$ 300	$ 700

Stock-Based Compensation - Sche

Stock-Based Compensation - Schedule of Assumptions Used in Black-Scholes Valuation Models (Details) - Stock options	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yields (as a percent)	0.00%	0.00%	0.00%
Weighted-average expected term of options	4 years
Forfeiture rate	0.00%	0.00%	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rates	2.30%	0.58%	0.80%
Volatility factor of expected market price (as a percent)	0.362%	0.391%	0.323%
Weighted-average expected term of options		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	2.99%	1.20%	1.59%
Volatility factor of expected market price (as a percent)	0.371%	0.779%	0.733%
Weighted-average expected term of options		4 years 6 months	5 years

Stock-Based Compensation - Su_6

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Shares
Nonvested, beginning balance (shares)		2,116,696
Granted (shares)	183,751	713,746
Vested (shares)		(1,523,696)
Forfeited (shares)		(340,796)
Nonvested, ending balance (shares)		965,950	2,116,696
Weighted Average Grant Date Fair Value (Per Share)
Nonvested, beginning balance (usd per share)		$ 5.36
Granted (usd per share)		9.42	$ 6.32	$ 4.86
Vested (usd per share)		5.02
Forfeited (usd per share)		7.51
Nonvested, ending balance (usd per share)		$ 8.18	$ 5.36

Stock-Based Compensation - Sc_2

Stock-Based Compensation - Schedule of Unrecognized Compensation Expense Related to Nonvested Stock-Based Compensation (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 7,197
Weighted-average remaining recognition period	1 year 10 months 24 days
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 2,145
Weighted-average remaining recognition period	2 years 6 months
SARs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 313
Weighted-average remaining recognition period	1 year 2 months 12 days
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 2,614
Weighted-average remaining recognition period	2 years 1 month 6 days
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 2,125
Weighted-average remaining recognition period	1 year 2 months 12 days

Business Acquisitions and Div_3

Business Acquisitions and Divestitures - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended			12 Months Ended
	Feb. 28, 2017	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Feb. 23, 2017	Oct. 31, 2016
Business Acquisition [Line Items]
Reduction of earn-out liability		$ 1,600			$ 2,100
Fair value of contingent consideration liabilities at the date of acquisition					0	$ 5,954	$ 3,834
Payments for business acquisition					(19)	10,128	3,669
C&CA
Business Acquisition [Line Items]
Business combination, consideration transferred	$ 10,000
Contingent consideration, liability, maximum	8,000
Contingent consideration, liability	5,900				3,700
Fair value of contingent consideration liabilities at the date of acquisition	$ 900		$ (4,000)		4,000	900
Total cash paid								$ 9,968
C&CA | Recovery Audit Services – Americas | Audit Claim Recovery
Business Acquisition [Line Items]
Revenue					9,600	7,800
Income (loss) before income taxes due to acquisition					600	800
C&CA | Europe, Asia and Pacific | Audit Claim Recovery
Business Acquisition [Line Items]
Revenue					4,400	3,300
Income (loss) before income taxes due to acquisition					1,500	1,000
Lavante
Business Acquisition [Line Items]
Contingent consideration, liability, maximum									$ 4,500
Contingent consideration, liability					500				3,800
Fair value of contingent consideration liabilities at the date of acquisition		$ (1,600)		$ (2,100)	100	300
Revenue					2,200	1,900	400
Income (loss) before income taxes due to acquisition					$ (2,300)	$ (4,800)	(900)
Total cash paid									$ 3,809
Lavante | Other current liabilities
Business Acquisition [Line Items]
Contingent consideration, liability							2,000
Lavante | Other long-term liabilities
Business Acquisition [Line Items]
Contingent consideration, liability							$ 1,800

Business Acquisitions and Div_4

Business Acquisitions and Divestitures - Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Feb. 23, 2017	Dec. 31, 2016	Oct. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 17,531	$ 17,648		$ 13,823
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 (1)			(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 (1)					(3,832)
Total cash paid					$ 3,809

Business Acquisitions and Div_5

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

Business Acquisitions and Div_6

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)_2

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, 2018	Dec. 31, 2017	Dec. 31, 2016
Quarterly financial data
Revenue, net of refund liabilities	$ 49,633	$ 43,320	$ 42,102	$ 36,721	$ 47,074	$ 42,467	$ 38,510	$ 33,569	$ 171,776	$ 161,620	$ 140,844
Operating expenses:
Cost of revenue	26,493	26,146	27,389	24,797	26,746	26,675	25,605	23,026	104,825	102,052	91,299
Selling, general and administrative expenses	13,862	12,521	12,809	11,264	12,792	12,189	11,424	10,536	50,456	46,941	39,399
Depreciation of property, equipment and software assets	2,074	1,713	2,360	1,223	1,107	1,133	1,109	1,220	7,370	4,569	5,033
Amortization of intangible assets	871	872	864	788	1,468	722	722	722	3,395	3,634	1,832
Acquisition-related adjustments (income) loss	12	(1,640)	0	0	(2,283)	0	0	0	(1,628)	(2,283)	0
Total operating expenses	43,312	39,612	43,422	38,072	39,830	40,719	38,860	35,504	164,418	154,913	137,563
Operating income from continuing operations	6,321	3,708	(1,320)	(1,351)	7,244	1,748	(350)	(1,935)	7,358	6,707	3,281
Foreign currency transaction losses (gains) on short-term intercompany balances	272	70	880	(220)	(263)	(418)	(957)	(552)	1,002	(2,190)	84
Interest expense, net	363	416	486	398	1,312	142	48	37	1,663	1,539	(153)
Other loss (income)	5	(1)	5	12	17	17	5	(199)	21	(160)	(121)
Net income from continuing operations before income tax	5,681	3,223	(2,691)	(1,541)	6,178	2,007	554	(1,221)	4,672	7,518	3,471
Income tax expense (benefit)	(252)	597	189	787	526	930	879	627	1,321	2,962	1,242
Net income from continuing operations	$ 5,933	$ 2,626	$ (2,880)	$ (2,328)	$ 5,652	$ 1,077	$ (325)	$ (1,848)	$ 4,593	$ 3,184	$ 905
Basic (loss) earnings per common share from continuing operations (usd per share)	$ 0.26	$ 0.11	$ (0.13)	$ (0.10)	$ 0.26	$ 0.05	$ (0.01)	$ (0.08)	$ 0.20	$ 0.15	$ 0.04
Diluted (loss) earnings per common share from continuing operations (usd per share)	$ 0.26	$ 0.11	$ (0.13)	$ (0.10)	$ 0.26	$ 0.05	$ (0.01)	$ (0.08)	$ 0.20	$ 0.15	$ 0.04

Subsequent Events - (Details)

Subsequent Events - (Details) - Subsequent Event $ in Millions	Mar. 14, 2019USD ($)
Bank Of America | Revolving Facility | Line of Credit
Subsequent Event [Line Items]
Credit Facility, Term	5 years
Line of Credit Facility, Increase (Decrease), Net	$ 60
Line of Credit Facility, Maximum Borrowing Capacity	5
Long-term Line of Credit	30
Debt Outstanding, Prepayment	30
Bank Of America | Swingline | Line of Credit
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5
Debt Instrument Secured, Equity Interest, Percentage	65.00%
Minimum | Senior Notes
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	1.50%
LIBOR | Maximum | Senior Notes
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	2.25%
LIBOR | Maximum | Bank Of America | Senior Notes
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	3.89%
Base Rate | Minimum | Senior Notes
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.50%
Base Rate | Maximum | Senior Notes
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	1.25%

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Allowance for doubtful accounts receivable
Movement in Valuation Allowances and Reserves
Balance at Beginning of Year	$ 1,499	$ 799	$ 930
Additions	(346)	724	(129)
Deductions	(129)	(24)	(2)
Balance at End of Year	1,024	1,499	799
Allowance for doubtful employee advances and miscellaneous receivables
Movement in Valuation Allowances and Reserves
Balance at Beginning of Year	292	500	681
Additions	(48)	1,665	2,184
Deductions	(68)	(1,873)	(2,365)
Balance at End of Year	176	292	500
Deferred tax valuation allowance
Movement in Valuation Allowances and Reserves
Balance at Beginning of Year	34,776	50,114	45,565
Additions	(3,179)	(15,338)	4,549
Deductions	0	0	0
Balance at End of Year	$ 31,597	$ 34,776	$ 50,114