Document And Entity Information
| Document And Entity Information - shares | 9 Months Ended | |
| Sep. 30, 2016 | Oct. 21, 2016 | |
| Document And Entity Information [Abstract] | ||
| Document Type | 10-Q | |
| Amendment Flag | false | |
| Document Period End Date | Sep. 30, 2016 | |
| Entity Registrant Name | NAVIGANT CONSULTING INC | |
| Entity Central Index Key | 1,019,737 | |
| Current Fiscal Year End Date | --12-31 | |
| Trading Symbol | nci | |
| Entity Filer Category | Large Accelerated Filer | |
| Document Fiscal Period Focus | Q3 | |
| Document Fiscal Year Focus | 2,016 | |
| Entity Common Stock, Shares Outstanding | 47,062,293 |
Consolidated Balance Sheets
| Consolidated Balance Sheets - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 |
| Current assets: | ||
| Cash and cash equivalents | $ 7,044 | $ 8,895 |
| Accounts receivable, net | 272,254 | 216,660 |
| Prepaid expenses and other current assets | 27,989 | 29,729 |
| Total current assets | 307,287 | 255,284 |
| Non-current assets: | ||
| Property and equipment, net | 69,833 | 76,717 |
| Intangible assets, net | 30,502 | 38,160 |
| Goodwill | 624,454 | 623,204 |
| Other assets | 18,660 | 22,531 |
| Total assets | 1,050,736 | 1,015,896 |
| Current liabilities: | ||
| Accounts payable | 10,460 | 9,497 |
| Accrued liabilities | 11,583 | 10,719 |
| Accrued compensation-related costs | 91,616 | 91,577 |
| Income tax payable | 12,772 | |
| Other current liabilities | 36,566 | 32,147 |
| Total current liabilities | 162,997 | 143,940 |
| Non-current liabilities: | ||
| Deferred income tax liabilities | 80,189 | 75,719 |
| Other non-current liabilities | 20,649 | 28,956 |
| Bank debt non-current | 161,208 | 173,743 |
| Total non-current liabilities | 262,046 | 278,418 |
| Total liabilities | 425,043 | 422,358 |
| Stockholders' equity: | ||
| Common stock | 57 | 64 |
| Additional paid-in capital | 640,083 | 627,976 |
| Treasury stock | (175,105) | (296,624) |
| Retained earnings | 182,964 | 278,682 |
| Accumulated other comprehensive loss | (22,306) | (16,560) |
| Total stockholders' equity | 625,693 | 593,538 |
| Total liabilities and stockholders' equity | $ 1,050,736 | $ 1,015,896 |
Consolidated Statements Of Comp
| Consolidated Statements Of Comprehensive Income - USD ($) shares in Thousands, $ in Thousands | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | |
| Consolidated Statements Of Comprehensive Income [Abstract] | ||||
| Revenues before reimbursements | $ 237,115 | $ 209,634 | $ 699,075 | $ 621,813 |
| Reimbursements | 24,294 | 20,624 | 69,304 | 65,055 |
| Total revenues | 261,409 | 230,258 | 768,379 | 686,868 |
| Cost of services before reimbursable expenses | 156,061 | 141,731 | 467,967 | 425,699 |
| Reimbursable expenses | 24,294 | 20,624 | 69,304 | 65,055 |
| Total costs of services | 180,355 | 162,355 | 537,271 | 490,754 |
| General and administrative expenses | 42,126 | 36,629 | 126,464 | 111,362 |
| Depreciation expense | 7,008 | 5,954 | 20,545 | 17,033 |
| Amortization expense | 2,905 | 2,084 | 8,717 | 6,650 |
| Other operating costs (benefit): | ||||
| Contingent acquisition liability adjustments, net | 480 | 1,330 | (12,625) | |
| Office consolidation, net | 174 | 2,740 | ||
| Loss on disposition of assets | 283 | 283 | ||
| Other impairment | 98 | |||
| Operating income | 28,535 | 22,953 | 73,878 | 70,573 |
| Interest expense | 1,310 | 1,018 | 3,999 | 3,988 |
| Interest income | (35) | (77) | (110) | (178) |
| Other income, net | (350) | (328) | (1,134) | (480) |
| Income before income tax expense | 27,610 | 22,340 | 71,123 | 67,243 |
| Income tax expense | 10,435 | 8,164 | 26,529 | 20,097 |
| Net income | $ 17,175 | $ 14,176 | $ 44,594 | $ 47,146 |
| Basic net income per share | $ 0.36 | $ 0.30 | $ 0.94 | $ 0.98 |
| Shares used in computing basic per share data | 47,369 | 47,835 | 47,448 | 48,036 |
| Diluted net income per share | $ 0.35 | $ 0.29 | $ 0.91 | $ 0.96 |
| Shares used in computing diluted per share data | 48,763 | 49,155 | 48,878 | 49,297 |
| Net income | $ 17,175 | $ 14,176 | $ 44,594 | $ 47,146 |
| Other comprehensive loss, net of tax | ||||
| Unrealized net loss, foreign currency translation | (1,752) | (2,723) | (5,741) | (2,967) |
| Unrealized net gain (loss) on interest rate derivatives | 69 | (186) | (138) | (450) |
| Reclassification adjustment on interest rate derivatives included in interest expense and income tax expense | 41 | 81 | 133 | 236 |
| Other comprehensive loss, net of tax | (1,642) | (2,828) | (5,746) | (3,181) |
| Total comprehensive income, net of tax | $ 15,533 | $ 11,348 | $ 38,848 | $ 43,965 |
Consolidated Statements Of Stoc
| Consolidated Statements Of Stockholders' Equity - 9 months ended Sep. 30, 2016 - USD ($) shares in Thousands, $ in Thousands | Common Stock [Member] | Treasury Stock [Member] | Additional Paid-in Capital [Member] | Accumulated Other Comprehensive Loss [Member] | Retained Earnings [Member] | Total |
| Balance at Dec. 31, 2015 | $ 64 | $ (296,624) | $ 627,976 | $ (16,560) | $ 278,682 | $ 593,538 |
| Balance, shares at Dec. 31, 2015 | 64,465 | (16,903) | ||||
| Comprehensive income (loss) | (5,746) | 44,594 | 38,848 | |||
| Issuances of common stock | 3,568 | 3,568 | ||||
| Issuances of common stock, shares | 255 | |||||
| Tax benefits on stock options exercised and restricted stock units vested | 1,086 | 1,086 | ||||
| Vesting of restricted stock units, net of forfeitures and tax withholdings | $ 1 | (3,930) | (3,929) | |||
| Vesting of restricted stock units, net of forfeitures and tax withholdings, shares | 551 | |||||
| Share-based compensation expense | 9,445 | 9,445 | ||||
| Additional paid-in capital recorded through compensation expense | 1,938 | 1,938 | ||||
| Repurchases of common stock | $ (18,801) | (18,801) | ||||
| Repurchases of common stock, shares | (1,145) | |||||
| Treasury stock retirement | $ (8) | $ 140,320 | (140,312) | |||
| Treasury stock retirement, shares | 8,000 | 8,000 | ||||
| Balance at Sep. 30, 2016 | $ 57 | $ (175,105) | $ 640,083 | $ (22,306) | $ 182,964 | $ 625,693 |
| Balance, shares at Sep. 30, 2016 | 57,271 | (10,048) |
Consolidated Statements Of Cash
| Consolidated Statements Of Cash Flows - USD ($) $ in Thousands | 9 Months Ended | |
| Sep. 30, 2016 | Sep. 30, 2015 | |
| Cash flows from operating activities: | ||
| Net income | $ 44,594 | $ 47,146 |
| Adjustments to reconcile net income to net cash provided by operating activities: | ||
| Depreciation expense | 20,545 | 17,033 |
| Amortization expense | 8,717 | 6,650 |
| Amortization expense - client-facing software | 526 | 676 |
| Share-based compensation expense | 9,445 | 8,206 |
| Accretion of interest expense | 526 | 1,164 |
| Deferred income taxes | 625 | 6,710 |
| Allowance for doubtful accounts receivable | 7,006 | 1,692 |
| Contingent acquisition liability adjustments, net | 1,330 | (12,625) |
| Other, net | 33 | 520 |
| Changes in assets and liabilities (net of acquisitions and dispositions): | ||
| Accounts receivable | (63,917) | (35,687) |
| Prepaid expenses and other assets | 5,315 | (7,717) |
| Accounts payable | 959 | (2,685) |
| Accrued liabilities | 1,084 | 2,171 |
| Accrued compensation-related costs | 296 | (3,748) |
| Income taxes payable | 16,940 | 979 |
| Other liabilities | 1,607 | 3,618 |
| Net cash provided by operating activities | 55,631 | 34,103 |
| Cash flows from investing activities: | ||
| Purchases of property and equipment | (13,464) | (31,160) |
| Acquisitions of businesses, net of cash acquired | (7,995) | (21,379) |
| Other acquisition payments | (5,500) | |
| Payments of acquisition liabilities | (1,165) | (2,196) |
| Capitalized client-facing software | (459) | (611) |
| Net cash used in investing activities | (28,583) | (55,346) |
| Cash flows from financing activities: | ||
| Issuances of common stock | 3,568 | 5,488 |
| Repurchases of common stock | (18,801) | (18,207) |
| Payments of contingent acquisition liabilities | (828) | (592) |
| Repayments to banks | (308,726) | (230,633) |
| Borrowings from banks | 298,847 | 268,014 |
| Other, net | (2,802) | (1,299) |
| Net cash (used in) provided by financing activities | (28,742) | 22,771 |
| Effect of exchange rate changes on cash and cash equivalents | (157) | (159) |
| Net (decrease) increase in cash and cash equivalents | (1,851) | 1,369 |
| Cash and cash equivalents at beginning of the period | 8,895 | 2,648 |
| Cash and cash equivalents at end of the period | 7,044 | 4,017 |
| Supplemental Consolidated Cash Flow Information | ||
| Interest paid | 3,008 | 2,368 |
| Income taxes paid, net of refunds | $ 7,004 | $ 11,630 |
Description Of Business And Bas
| Description Of Business And Basis Of Presentation | 9 Months Ended |
| Sep. 30, 2016 | |
| Description Of Business And Basis Of Presentation [Abstract] | |
| Description Of Business And Basis Of Presentation | 1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Navigant Consulting, Inc. (“Navigant,” “we,” “us,” or “our”) (NYSE: NCI) is a specialized, global professional services firm that helps clients take control of their future. With a focus on markets and clients facing transformational change and significant regulatory or legal pressures, Navigant primarily serves clients in the healthcare, energy and financial services industries. The accompanying unaudited consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (SEC) for interim reporting and do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America (GAAP). The information contained herein includes all adjustments, consisting of normal and recurring adjustments except where indicated, which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods presented. The results of operations for the nine months ended September 30, 2016 are not necessarily indicative of the results to be expected for the enti re year ending December 31, 2016 . These unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and related notes as of and for the year ended December 31, 2015 included in our Annual Report on Form 10-K filed with the SEC on February 1 6, 2016 (201 5 Form 10-K). During the first quarter of 2016, we renamed two of our business segments. The Disputes, Investigations & Economics segment was renamed “Disputes, Forensics & Legal Technology,” and the Financial, Risk & Compliance segment was renamed “Financial Services Advisory and Compliance.” Other than the changes to the names of these segments, the characteristics of the business segments remain unchanged. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the unaudited consolidated financial statements and the related notes. Actual results could differ from those estimates and may affect future results of operations and cash flows. We have evaluated events and transactions occurring after the balance sheet date and prior to the date of the filing of this report. |
Acquisitions
| Acquisitions | 9 Months Ended |
| Sep. 30, 2016 | |
| Acquisitions [Abstract] | |
| Acquisitions | 2 . ACQUISITIONS 2016 Acquisitions During the nine months ended September 30, 2016, w e acquired two small businesses, for a n aggregate purchase price of $9.5 million , of which $8.0 million was paid in cash at closing. These acquired businesses were integrated into our Healthcare segment and were not significant to our cons olidated financial statements . 2015 Acquisitions On December 31, 2015 , we acquired McKinnis Consulting Services, LLC (McKinnis) to further expand our healthcare business. McKinnis specialized in providing revenue cycle assessment, strategy and optimization assistance for healthcare providers. The acquisition included approximately 70 professionals and was integrated into our Healthcare segment. We paid $45.7 million at closing, including $42.7 million in cash (net of cash acquired) and $3.0 million (or 176,758 shares) in our common stock. The purchase agreement also provides for a deferred contingent acquisition payment to the selling members of McKinnis in an amount up to $10.0 million based on the business achieving certain performance targets over the one -year period ending December 31, 2016. We estimated the fair value of the deferred contingent consideration on the closing date to be $8.3 million which was recorded in other non-current liabilities at net present value using a risk-adjusted discount rate. B ased on a recent forecast of the business’ operating performance, we increased the fair value of the deferred contingent acquisition liability to $ 9.8 million during the nine months ended September 30, 2016. Terms of the purchase agreement also include d a provision for a working capital adjustment to be calculated within 90 days of the closing, including a $5.5 million payment to the selling members for undistributed cash held in the business as of the closing. Th e $5.5 million payment was made during the three months ended March 31, 2016 and the working capital adjustment was finalized and settled during the three months ended June 30, 2016. As part of our purchase price allocation, we recorded $13.0 million in identifiable intangible assets, $45.5 million in goodwill and other net assets of $1.0 million. On February 23, 2015 , we acquired RevenueMed, Inc. (RevenueMed) to expand the business process management service capabilities within our Healthcare segment. RevenueMed specialized in providing coding, revenue cycle management, and business process management services to healthcare providers. This acquisition included approximately 1,500 professionals primarily located in India and was integrated into the Technology, Data & Process business within our Healthcare segment. We paid $21.3 million in cash (net of cash acquired) at closing. The purchase agreement also provided for a deferred contingent acquisition payment to the selling stockholders of RevenueMed in an amount up to $4.0 million based on the business achieving certain performance targets over the six-month period beginning January 1, 2015 and ending June 30, 2015 . We estimated the fair value of the deferred contingent consideration on the closing date to be $3.8 million which was recorded in other current liabilities at net present value using a risk-adjusted discount rate. Based on the acquired business’ operating results during the performance period, the maximum performance target was achieved, and on October 1, 2015 , a $4.0 million cash payment was made to settle the contingent acquisition liability. As part of our purchase price allocation, we recorded $7.3 million in identifiable intangible assets, $14.4 million in goodwill, $1.4 million of internally developed software and other n et assets of $2.6 million. Other net assets included a liability for uncertain tax positions of $1.3 million , and based on the indemnification terms of the purchase agreement, which entitles us to indemnification if tax is due, an offsetting receivable from RevenueMed was recorded in prepaid expenses and other current assets. See Note 11 – Fair Value for additional information regarding deferred contingent consideration fair value adjustments. Pro Forma Information The following supplemental unaudited pro forma financial information was prepared as if our 2016 and 201 5 acquisitions had occurred as of January 1, 201 5 . The following table was prepared for comparative purposes only and does not purport to be indicative of what would have occurred had the acquisitions been made at that time or of results which may occur in the future (in thousands, except per share data). For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Total revenues $ 261,929 $ 237,935 $ 770,517 $ 712,017 Net income $ 17,184 $ 14,748 $ 44,638 $ 48,798 Basic net income per basic share $ 0.36 $ 0.31 $ 0.94 $ 1.01 Shares used in computing net income per basic share 47,369 48,011 47,448 48,212 Diluted net income per diluted share $ 0.35 $ 0.30 $ 0.91 $ 0.99 Shares used in computing net income per diluted share 48,763 49,331 48,878 49,473 |
Segment Information
| Segment Information | 9 Months Ended |
| Sep. 30, 2016 | |
| Segment Information [Abstract] | |
| Segment Information | 3 . SEGMENT INFORMATION Our business is assessed and resources are allocated based on the following four reportable segments: • The Disputes, Forensics & Legal Technology (formerly Disputes, Investigations & Economics) segment’s professional services include accounting, regulatory, construction and computer forensic expertise , as well as valuation and economic analysis . In addition to these capabilities, our professionals use technological tools to perform eDiscovery services and to deliver custom technology and data analytic solutions. The clients of this segment principally include companies along with their in-house counsel and law firms, as well as accounting firms, corporate boards and government agencies. • The Financial Services Advisory and Compliance (formerly Financial, Risk & Compliance) segment provides strategic, operational, valuation, risk management, investigative and compliance advisory services to clients primarily in the highly-regulated financial services industry, including major financial and insurance institutions. This segment also provides anti-corruption solutions and anti-money laundering, valuation and restructuring consulting, litigation support and tax compliance services to clients in a broad variety of industries. • The Healthcare segment provides consulting services and business process management services. Clients of this segment include healthcare providers, payers and life sciences companies. We help clients respond to market legislative changes such as the shift to an outcomes and value-based reimbursements model, ongoing industry consolidation and reorganization, Medicaid expansion, and the implementation of a new electronic health records system. • The Energy segment provides management advisory services to utility, government and commercial clients. We focus on creating value for our clients by assisting in their implementation of strategy and new business models and creating sustainable excellence in areas such as investment management, integrated resource planning, renewables, distributed energy resources, energy efficiency and demand response, and transmission and distribution operations. In addition, we provide a broad array of benchmarking and research services. The following information includes segment revenues before reimbursements, segment total revenues and segment operating profit. Certain unallocated expense amounts related to specific reporting segments have been excluded from segment operating profit to be consistent with the information used by management to evaluate segment performance. Segment operating profit represents total revenues less cost of services excluding long-term compensation expense attributable to c lient-service employees . Long-term compensation expense attributable to client-service employees includes share-based compensation expense and compensation expense attributed to certain retention incentives (see Note 6 — Share-B ased Compensation Expense and Note 7 — Supplemental Consolidated Balance Sheet Information). The information presented does not necessarily reflect the results of segment operations that would have occurred had the segments been stand-alone businesses. Information on the segment operations has been summar ized as follows (in thousands): For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Revenues before reimbursements: Disputes, Forensics & Legal Technology $ 77,368 $ 80,099 $ 237,950 $ 237,808 Financial Services Advisory and Compliance 40,265 28,302 113,909 92,754 Healthcare 91,046 74,500 262,589 212,739 Energy 28,436 26,733 84,627 78,512 Total revenues before reimbursements $ 237,115 $ 209,634 $ 699,075 $ 621,813 Total revenues: Disputes, Forensics & Legal Technology $ 82,909 $ 86,826 $ 254,990 $ 255,552 Financial Services Advisory and Compliance 46,391 31,069 128,658 107,808 Healthcare 100,033 80,821 288,521 230,802 Energy 32,076 31,542 96,210 92,706 Total revenues $ 261,409 $ 230,258 $ 768,379 $ 686,868 Segment operating profit: Disputes, Forensics & Legal Technology $ 26,099 $ 28,445 $ 83,772 $ 78,435 Financial Services Advisory and Compliance 17,682 10,383 48,699 36,654 Healthcare 31,896 24,091 85,026 67,073 Energy 8,336 7,698 23,452 23,133 Total segment operating profit 84,013 70,617 240,949 205,295 Segment reconciliation to income before income tax expense: Reconciling items: General and administrative expenses 42,126 36,629 126,464 111,362 Depreciation expense 7,008 5,954 20,545 17,033 Amortization expense 2,905 2,084 8,717 6,650 Other operating costs (benefit), net 480 283 1,504 (9,504) Long-term compensation expense attributable to client-service employees (including share-based compensation expense) 2,959 2,714 9,841 9,181 Operating income 28,535 22,953 73,878 70,573 Interest and other expense, net 925 613 2,755 3,330 Income before income tax expense $ 27,610 $ 22,340 $ 71,123 $ 67,243 Total assets allocated by segment include accounts receivable , net , certain retention-related prepaid assets, intangible assets and goodwill. The remaining assets are unallocated. Allocated assets by segment were as follows (in thousands): September 30, December 31, 2016 2015 Disputes, Forensics & Legal Technology $ 346,572 $ 332,772 Financial Services Advisory and Compliance 106,017 88,956 Healthcare 383,664 379,032 Energy 118,716 108,630 Unallocated assets 95,767 106,506 Total assets $ 1,050,736 $ 1,015,896 |
Goodwill And Intangible Assets,
| Goodwill And Intangible Assets, Net | 9 Months Ended |
| Sep. 30, 2016 | |
| Goodwill And Intangible Assets, Net [Abstract] | |
| Goodwill And Intangible Assets, Net | 4 . GOOD WILL AND INTANGIBLE ASSETS, NET Changes made to our goodwill balances during nine months ended September 30, 2016 and the year ended December 31, 2015 are as follows (in thousands): Disputes, Forensics & Legal Technology Financial Services Advisory and Compliance Healthcare Energy Total Company Gross goodwill at December 31, 2015 $ 354,604 $ 55,341 $ 264,163 $ 76,566 $ 750,674 Acquisitions - - 7,759 - 7,759 Dispositions - - - - - Adjustments (115) (26) (9) - (150) Foreign currency translation (4,240) (1,131) (420) (568) (6,359) Gross goodwill at September 30 , 2016 350,249 54,184 271,493 75,998 751,924 Accumulated goodwill impairment (122,045) - - - (122,045) Accumulated amortization (5,425) - - - (5,425) Net goodwill at September 30 , 2016 $ 222,779 $ 54,184 $ 271,493 $ 75,998 $ 624,454 Disputes, Forensics & Legal Technology Financial Services Advisory and Compliance Healthcare Energy Total Company Gross goodwill at December 31, 2014 $ 359,200 $ 55,320 $ 204,469 $ 76,572 $ 695,561 Acquisitions - - 59,919 - 59,919 Dispositions (8) - - - (8) Adjustments (155) (35) (11) - (201) Foreign currency translation (4,433) 56 (214) (6) (4,597) Gross goodwill at December 31, 2015 354,604 55,341 264,163 76,566 750,674 Accumulated goodwill impairment (122,045) - - - (122,045) Accumulated amortization (5,425) - - - (5,425) Net goodwill at December 31, 2015 $ 227,134 $ 55,341 $ 264,163 $ 76,566 $ 623,204 We performed our annual goodwill impairment test as of May 31, 2016 . The key assumptions included: internal projections completed during our second quarter 2016 forecasting process; profit margin improvement generally consistent with our longer-term historical performance; assumptions regarding contingent revenue; revenue growth rates consistent with our longer-term historical performance also considering our near term investment plans and growth objectives; discount rates that were determined based on comparable discount rates for our peer group; Company-specific risk considerations; control premium ; and cost of capital based on our historical experience . Based on our assumptions, at that time, the estimated fair value exceeded the net asset carrying value for each of our reporting units as of May 31, 201 6 . Accordingly, there was no indication of impairment of our goodwill for any of our reporting units. As of May 31, 2016, the estimated fair value of our Disputes, Forensics & Legal Technology, Financial Services Advisory and Compliance, Healthcare, and Energy reporting units exceeded the fair value of invested capital by 17% , 61% , 22% , and 32%, respectively . We have reviewed our most recent financial projections and considered the impact of changes to our business and market conditions on our goodwill valuation and determined that no events or conditions have occurred or are expected to occur that would trigger a need to perform an interim goodwill impairment test. We will continue to monitor the factors and key assumptions used in determining the fair value of each of our reporting units. There can be no assurance that goodwill or intangible assets will not be impaired in the future. We will perform our next annual goodwill impair ment test as of May 31, 2017 . The components of intangible assets are as follows (in thousands): September 30, December 31, 2016 2015 Intangible assets: Customer lists and relationships $ 107,371 $ 109,745 Non-compete agreements 23,626 23,808 Other 27,811 27,302 Intangible assets, at cost 158,808 160,855 Less: accumulated amortization (128,306) (122,695) Intangible assets, net $ 30,502 $ 38,160 Our intangible assets have estimated remaining useful lives ranging up to ten years which approximate the estimated periods of consumption. We will amortize the remaining net book values of intangible assets over their remaining useful lives. At September 30, 2016 , our intangible assets categories are as follows ( in thousands, except year data): Weighted Average Category Remaining Years Amount Customer lists and relationships, net 5.8 $ 25,426 Non-compete agreements, net 3.8 2,678 Other intangible assets, net 2.2 2,398 Total intangible assets, net 5.3 $ 30,502 Total amortization expense was $ 8.7 million and $6.7 million for the nine months ended September 30, 2016 and 2015, respectively . T he estimated annual aggregate amortization expense to be recorded in future periods related to intangible assets at September 30, 2016 is as follows (in thousands): Year Ending December 31, Amount 2016 (includes January - September) $ 11,541 2017 8,594 2018 6,089 2019 4,269 2020 3,231 2021 3,414 |
Net Income Per Share (EPS)
| Net Income Per Share (EPS) | 9 Months Ended |
| Sep. 30, 2016 | |
| Net Income Per Share (EPS) [Abstract] | |
| Net Income Per Share (EPS) | 5 . NET INCOME PER SHARE (EPS) The components of basic and diluted shares are as follows (in thousands and based on the weighted average days outstanding f or the periods): For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Basic shares 47,369 47,835 47,448 48,036 Employee stock options 132 103 106 106 Restricted stock units 1,206 1,154 1,243 1,080 Contingently issuable shares 56 63 81 75 Diluted shares 48,763 49,155 48,878 49,297 Antidilutive shares (1) 92 271 181 252 (1) Stock options with exercise prices greater than the average market price of our common stock during the respective time periods were excluded from the computation of diluted shares because the impact of including the shares subject to these stock options in the diluted share calculation would have been antidilutive. |
Share-Based Compensation Expens
| Share-Based Compensation Expense | 9 Months Ended |
| Sep. 30, 2016 | |
| Share-Based Compensation Expense [Abstract] | |
| Share-Based Compensation Expense | 6 . SHARE-BASED COMPENSATION EXPENSE Share-based compensation expense is recorded for restricted stock units, stock options and the discount given on employee stock purchase plan transactions. The amounts attributable to each category of share-based compensation expense are as follows (in thousands): For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Amortization of restricted stock unit awards $ 2,608 $ 2,424 $ 8,554 $ 7,413 Amortization of stock option awards 232 197 633 570 Discount given on employee stock purchase transactions through our Employee Stock Purchase Plan 81 61 258 223 Total share-based compensation expense $ 2,921 $ 2,682 $ 9,445 $ 8,206 Total share-based compensation expense consisted of the following (in thousands): For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Cost of services before reimbursable expenses $ 1,513 $ 1,512 $ 5,620 $ 4,879 General and administrative expenses 1,408 1,170 3,825 3,327 Total share-based compensation expense $ 2,921 $ 2,682 $ 9,445 $ 8,206 Share-based compensation expense attributable to client-service employees was included in cost of services before reimbursable expenses. Share-based compensation expense attributable to corporate management and support personnel was included in general and administrative expenses. At September 30, 2016 , we had $15.2 million of total compensation costs related to unvested share-based awards that have not been recognized as share-based compensation expense. The compensation costs will be recognized as an expense over the remaining vesting periods. The weighted average remaining vesting period is approximately two years. During the nine months ended September 30, 2016 , we granted an aggregate of 1,063,756 share-based awards, consisting of restricted stock units and stock options with an aggregate fair value of $14.5 million at the time of grant. These grants include certain awards that vest based on relative achievement of pre-established performance criteria. |
Supplemental Consolidated Balan
| Supplemental Consolidated Balance Sheet Information | 9 Months Ended |
| Sep. 30, 2016 | |
| Supplemental Consolidated Balance Sheet Information [Abstract] | |
| Supplemental Consolidated Balance Sheet Information | 7 . SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION Accounts Receivable, net The components of accounts receivable are as follows (in thousands): September 30, December 31, 2016 2015 Billed amounts $ 186,299 $ 153,837 Engagements in process 109,525 80,102 Allowance for uncollectible billed amounts (15,137) (9,797) Allowance for uncollectible engagements in process (8,433) (7,482) Accounts receivable, net $ 272,254 $ 216,660 Receivables attributable to engagements in process represent balances for services that have been performed and earned but have not been billed to the client. Services are generally billed on a monthly basis for the prior month’s services. Our allowance for uncollectible accounts is based on historical experience and management judgment and may change based on market conditions or specific client circumstances. Prepaid Expenses and Other Current Assets The components of prepaid expe nses and other current assets a re as follows (in thousands): September 30, December 31, 2016 2015 Notes receivable - current $ 2,444 $ 3,342 Prepaid recruiting and retention incentives - current 10,082 9,688 Other prepaid expenses and other current assets 15,463 16,699 Prepaid expenses and other current assets $ 27,989 $ 29,729 Other Assets The components of other assets a re as follows (in thousands): September 30, December 31, 2016 2015 Notes receivable - non-current $ 2,138 $ 4,420 Capitalized client-facing software 1,561 1,567 Prepaid recruiting and retention incentives - non-current 13,217 14,009 Prepaid expenses and other non-current assets 1,744 2,535 Other assets $ 18,660 $ 22,531 Notes receivable, current and non-current, represent unsecured employee loans. These loans were issued to recruit or r etain certain senior-level client-service employees . During the nine months ended September 30, 2016 , no such loans were issued, and during the nine months ended September 30, 2015 , we issued loans aggregating $4.9 million. The principal amount and accrued interest on these loans is either paid by the employee or forgiven by us over the term of the loans so long as the employee remains continuously employed by us and complies with certain contractual requirements. The expense associated with the forgiveness of the principal amount of the loans is amortized as compensation expense over the service period, which is consistent with the term of the loans. Capitalized client-facing software is used by our clients as part of client engagements. These amounts are amortized into cost of services before reimbursable expenses over their estimated remaining useful life. Prepaid recruiting and retention incentives, current and non-current, include sign-on and retention bonuses that are generally recoverable from an employee if the employee voluntarily terminates employment or if the employee’s employment is terminated for “cause” prior to fulfilling his or her obligations to us. These amounts are amortized as compensation expense over the period in which they are recoverable from the employee, generally in periods up to six years. During the nine months ended September 30, 2016 and 2015, we paid $11.4 million and $18.5 million, respectively, in sign-on and retention bonuse s. Property and Equipment, net The components of p roperty and equipment, net are as follows (in thousands): September 30, December 31, 2016 2015 Furniture, fixtures and equipment $ 65,049 $ 63,995 Software 82,596 77,910 Leasehold improvements 45,055 40,560 Property and equipment, at cost 192,700 182,465 Less: accumulated depreciation and amortization (122,867) (105,748) Property and equipment, net $ 69,833 $ 76,717 During the nine months ended September 30, 2016 , we recorded $ 13.8 million in property and equipment which included $6.5 million in our technology infrastructure and softwa re, $2.1 million in furniture and $5.0 million in leasehold improvements ( $0.5 million of which was non-cash) related to the build-outs of various office spaces. During the nine months ended September 30, 2016 , we retired $3.2 million in fully-depreciated assets. Other Current Liabilities The components of other current liabilities a re as follows (in thousands): September 30, December 31, 2016 2015 Deferred acquisition liabilities - current $ 10,560 $ 1,665 Deferred revenue 20,906 19,317 Deferred rent - current 2,635 2,909 Other current liabilities 2,465 8,256 Total other current liabilities $ 36,566 $ 32,147 Other Non-Current Liabilities The components of other non-current liabilities a re as follows (in thousands): September 30, December 31, 2016 2015 Deferred acquisition liabilities - non-current $ 740 $ 8,300 Deferred rent - non-current 14,083 14,358 Other non-current liabilities 5,826 6,298 Total other non-current liabilities $ 20,649 $ 28,956 D eferred acquisition liabilities , current and non-current, at September 30, 2016 consisted of cash obligations related to contingent purchase price considerations recorded at fair value . During the nine months ended September 30, 2016 , we recorded a fair value adjustment which increased the deferred contingent acquisition liabilities by $1.3 million and reclassified the non-current balance to current as it is expected to be settled within the 12 month period. See Note 11 – Fair Value for additional information regarding deferred contingent consideration fair value adjustments. During the nine months ended September 30, 2016, we made a payment of $5.5 million to the selling members of McKinnis for cash held in the business at closing, which reduced other current liabilities. The current and non-current portion s of deferred rent relates to tenant allowances and incentives on lease arrangements for our office facilities that expire at various dates through 2028 . At September 30, 2016 , other non-current liabilities included $1.5 million of performance-based long-term incentive compensation liabilities. As part of our long-term incentive program for select senior-level client service employees and leaders, we grant restricted stock units which vest three years from the grant date . The value of equity granted is based on the achievement of certain performance targets during the year prior to grant . Deferred revenue represents advance billings to our clients for services that have not yet been performed and earned. |
Accumulated Other Comprehensive
| Accumulated Other Comprehensive Loss | 9 Months Ended |
| Sep. 30, 2016 | |
| Accumulated Other Comprehensive Loss [Abstract] | |
| Accumulated Other Comprehensive Loss | 8. ACCUMULATED OTHER COMPREHENSIVE LOSS The activity in accumulated other comprehensive loss is as follows (in thousands): For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Unrealized loss on foreign exchange: Balance at beginning of period $ (20,435) $ (12,217) $ (16,446) $ (11,973) Unrealized loss on foreign exchange (1,752) (2,723) (5,741) (2,967) Balance at end of period $ (22,187) $ (14,940) $ (22,187) $ (14,940) Unrealized loss on derivatives: Balance at beginning of period $ (229) $ (220) $ (114) $ (111) Unrealized gain (loss) on derivatives in period, net of reclassification 69 (186) (138) (450) Reclassified to interest expense 69 135 222 394 Income tax expense (28) (54) (89) (158) Balance at end of period $ (119) $ (325) $ (119) $ (325) 2016 2015 Accumulated other comprehensive loss at September 30, $ (22,306) $ (15,265) |
Derivatives And Hedging Activit
| Derivatives And Hedging Activity | 9 Months Ended |
| Sep. 30, 2016 | |
| Derivatives And Hedging Activity [Abstract] | |
| Derivatives And Hedging Activity | 9 . DERIVATIVES AND HEDGING ACTIVITY During the nine months ended September 30, 2016 , the interest rate derivatives outstanding are as follows (summarized based on month of execution): Number of Total Notional Amount Month executed Contracts Beginning Date Maturity Date Rate (millions) July 2014 5 July 11, 2014 July 11, 2017 1.10% $30.0 March 2015 1 May 29, 2015 May 31, 2018 1.47% $10.0 June 2015 1 June 30, 2015 June 30, 2018 1.40% $5.0 We expect the interest rate derivatives to be highly effective against changes in cash flows related to changes in interest rates and have recorded the derivatives as a cash flow hedge. As a result, gains or losses related to fluctuations in the fair value of the interest rate derivatives are recorded as a component of accumulated other comprehensive loss and reclassified into interest expense as the variable interest expense on our bank debt is recorded. There was no ineffectiveness related to the interest rate derivatives during the nine months ended September 30, 2016 . During the nine months ended September 30, 2016 and 2015 , we recorded $0.2 million and $0.4 million, respectively, in interest expense associated with differentials received or paid under the interest rate derivatives. At September 30, 2016 , we had $ 0.2 million of net liability related to the interest rate derivatives. |
Bank Debt
| Bank Debt | 9 Months Ended |
| Sep. 30, 2016 | |
| Bank Debt [Abstract] | |
| Bank Debt | 1 0 . BANK DEBT Our credit agreement provides a $400.0 million revolving credit facility. At our option, subject to the terms and conditions specified in the credit agreement, we may elect to increase commitments under the credit facility up to an aggregate amount of $500.0 million. The credit facility becomes due and payable in full upon maturity in September 2018 . Borrowings and repayments under the credit facility may be made in multiple currencies including U nited States Dollars, Canadian Dollars, United Kingdom Pound Sterling and Euro. At September 30, 2016 , we had aggregate borrowings outstanding of $161.2 million, compared to $173.7 million at December 31, 2015 . Based on our financial covenants at September 30, 2016 , approximately $234.2 million in additional borrowings were available to us under the credit facility. At September 30, 2016 , we had $4.1 million of unused letters of credit under our credit facility, which have been included as a reduction in the available borrowings above. The letters of credit are primarily related to the requirements of certain lease agreements for office space. At our option, borrowings under the credit facility bear interest at a variable rate equal to an applicable base rate or LIBOR, in each case plus an applicable margin. For LIBOR loans, the applicable margin varies depending upon our consolidated leverage ratio (the ratio of total funded debt to adjusted EBITDA, as defined in the credit agreement). At September 30, 2016 , the applicable margins on LIBOR and base rate loans were 1.00 % and 0.00% , respectively. Depending upon our performance and financial condition, our LIBOR loans will have applicable margins varying between 1.00 % and 2.00 % , and our base rate loans have applicable margins varying between zero and 1.00 % . Our average borrowing rate (including the impact of our interest rate derivatives; see Note 9 — Derivatives and Hedging Activity) was 2.4% and 2.3% for the three months ended September 30, 2016 and 2015, respectively, and 2.3% and 2.2% for the nine months ended September 30, 2016 and 2015, respectively . Our credit agreement contains certain financial covenants, including covenants that require that we maintain a consolidated leverage ratio of not greater than 3.25 :1 (except for the first quarter of each calendar year when the covenant requires us to maintain a consolidated leverage ratio of not greater than 3.5 :1 ) and a consolidated interest coverage ratio (the ratio of the sum of adjusted EBITDA (as defined in the credit agreement) and rental expense to the sum of cash interest expense and rental expense) of not less than 2.0 :1. At September 30, 2016 , under the definitions in the credit agreement, our consolidated leverage ratio was 1.1 and our consolidated interest coverage ratio was 5.3 . In addition, the credit agreement contains customary affirmative and negative covenants (subject to customary exceptions), including covenants that limit our ability to incur liens or other encumbrances, make investments, incur indebtedness, enter into mergers, consolidations and asset sales, change the nature of our business and engage in transactions with affiliates, as well as customary provisions with respect to events of default. We were in compliance with the covenants contained in our credit agreement at September 30, 2016 ; however, there can be no assurances that we will remain in compliance in the future. |
Fair Value
| Fair Value | 9 Months Ended |
| Sep. 30, 2016 | |
| Fair Value [Abstract] | |
| Fair Value | 1 1 . FAIR VALUE Fair value is defined as the price that would be received on the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The inputs used to measure fair value are classified into the following hierarchy: Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities Level 2: Unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability Level 3: Unobservable inputs for the asset or liability We endeavor to utilize the best available information in measuring fair value. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. As circumstances change, we will reassess the level in which the inputs are included in the fair value hierarchy. We utilize a third-party to value our interest rate derivatives. The interest rate derivatives are used to hedge the risk of variability from interest payment s on our borrowings (see Note 9 – Derivatives and Hedging Activity). A majority of the inputs used in determining the fair value of the derivatives is derived mainly from Level 2 observations which include counterparty quotations in over the counter markets. However, the credit valuation adjustments associated with the derivatives utilize Level 3 inputs , such as estimates of current credit spreads , to evaluate the likelihood of default by ourselves and our counterparties. We determined that these adjustments are not significant to the overall valuation of our derivatives. As a result, our interest rate derivatives are classified in Level 2 in the fair value hierarchy. In certain instances our acquisitions provide for deferred contingent acquisition payments. These deferred payments are recorded at fair value at the time of acquisition and are included in other current and/or non-current liabilities on our consolidated balance sheets. We estimate the fair value of our deferred contingent acquisition liabilities using a probability-weighted discounted cash flow model. This fair value measure is based on significant inputs not observed in the market and thus represents a Level 3 measurement. Fair value measurements characterized within Level 3 of the fair value hierarchy are measured based on unobservable inputs that are supported by little or no market activity and reflect our own assumptions in measuring fair value. The significant unobservable inputs used in the fair value measurements of our deferred contingent acquisition liabilities are our measures of the future profitability and related cash flows and discount rates. The fair value of the deferred contingent acquisition liabilities is reassessed on a quarterly basis based on assumptions provided to us by segment and business area leaders together with our corporate development and finance departments . Any change in the fair value estimate is recorded in the earnings of that period. During the nine months ended September 30, 2016 , we recorded $1.3 million in other operating costs for a net increase in the liability and during the nine months ended September 30, 2015 , we recorded $ 12.6 million in other operating benefit for a net reduction in the liability reflecting changes in the fair value estimate of the deferred contingent acquisition liability for cer tain acquisitions made in 2015, 2014 and 2013 (see Note 3 to the consolidated financial statements in our 2015 Form 10-K). Also during the nine months ended September 30, 2015, the contingent acquisition liability related to the Cymetrix acquisition was reclassified as a definitive acquisition liability . The changes in deferred contingent acquisition liabilities are as follows (in thousands): For the nine months ended September 30, 2016 2015 Beginning Balance $ 8,782 $ 23,272 Acquisitions 1,500 3,765 Accretion of acquisition-related contingent consideration 516 1,075 Remeasurement of acquisition-related contingent consideration 1,330 (12,625) Payments (828) (592) Reclassification to definitive consideration liability - (10,000) Ending Balance $ 11,300 $ 4,895 At September 30, 2016 , the carrying value of our bank debt approximated fair value as it bears interest at variable rates, and we believe our credit risk is consistent with when the debt originated . We consider the recorded value of our other financial assets and liabilities, which consist primarily of cash and cash equivalents, accounts receivable and accounts payable, to approximate the fair value of the respective assets and liabilities at September 30, 2016 based upon the short-term nature of the assets and liabilities. Our financial assets and liabilities measured at fair value on a recurring basis at September 30, 2016 and December 31, 2015 are as follows ( in thousands): Quoted Prices in Active Markets for Significant Other Significant Identical Assets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) Total At September 30, 2016 Interest rate derivatives, net $ — $ 199 $ — $ 199 Deferred contingent acquisition liabilities $ — $ — $ 11,300 $ 11,300 At December 31, 2015 Interest rate derivatives, net $ — $ 189 $ — $ 189 Deferred contingent acquisition liabilities $ — $ — $ 8,782 $ 8,782 |
Other Operating Costs (Benefit)
| Other Operating Costs (Benefit) | 9 Months Ended |
| Sep. 30, 2016 | |
| Other Operating Costs (Benefit) [Abstract] | |
| Other Operating Costs (Benefits) | 12 . OTHER OPERATING COSTS (BENEFIT) Contingent Acquisition Liability Adjustment, Net During the nine months ended September 30, 2016 and 2015, we recorded a cost of $1.3 million and a benefit of $12.6 million, respectively, relating to fair value adjustments to our estimated deferred contingent acquisition liabi lities . The adjustment made in 2015 relates primarily to our Cymetrix acquisition. Deferred c ontingent acquisition liabilities are initially estimated based on expected performance at the acquisition date and subsequently re viewed each quarter (see Note 11 – Fair Value). Office Consolidation, Net During the nine months ended September 30, 2016 , we recorded a cost of $0.2 million primarily related to the consolidation of office space acquired in Denver, Colorado related to the McKinnis acquisition. During the nine months ended September 3 0 , 2015 , we recorded a cost of $2.7 million related to our consolidated office space located in New York City which we took possession of on October 22, 2014. The cost included duplicate rent expense as we occupied our old New York City offices un til the completion of the build-out of the new space in April 2015. We have included $ 2.7 million in current and non-current liabilities for office consolidation activity. The activity for the nine months ended September 30, 2016 was as follows (in thousands): Office Space Reductions Balance at December 31, 2015 $ 3,083 Cost to operations during the nine months ended September 30, 2016 141 Deferred rent liability 125 Utilized during the nine months ended September 30, 2016 (637) Balance at September 30, 2016 $ 2,712 |
Acquisitions (Tables)
| Acquisitions (Tables) | 9 Months Ended |
| Sep. 30, 2016 | |
| Acquisitions [Abstract] | |
| Schedule Of Supplemental Unaudited Pro Forma Financial Information | For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Total revenues $ 261,929 $ 237,935 $ 770,517 $ 712,017 Net income $ 17,184 $ 14,748 $ 44,638 $ 48,798 Basic net income per basic share $ 0.36 $ 0.31 $ 0.94 $ 1.01 Shares used in computing net income per basic share 47,369 48,011 47,448 48,212 Diluted net income per diluted share $ 0.35 $ 0.30 $ 0.91 $ 0.99 Shares used in computing net income per diluted share 48,763 49,331 48,878 49,473 |
Segment Information (Tables)
| Segment Information (Tables) | 9 Months Ended |
| Sep. 30, 2016 | |
| Segment Information [Abstract] | |
| Schedule Of Segment Revenues Before Reimbursements, Segment Total Revenues And Segment Operating Profit | For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Revenues before reimbursements: Disputes, Forensics & Legal Technology $ 77,368 $ 80,099 $ 237,950 $ 237,808 Financial Services Advisory and Compliance 40,265 28,302 113,909 92,754 Healthcare 91,046 74,500 262,589 212,739 Energy 28,436 26,733 84,627 78,512 Total revenues before reimbursements $ 237,115 $ 209,634 $ 699,075 $ 621,813 Total revenues: Disputes, Forensics & Legal Technology $ 82,909 $ 86,826 $ 254,990 $ 255,552 Financial Services Advisory and Compliance 46,391 31,069 128,658 107,808 Healthcare 100,033 80,821 288,521 230,802 Energy 32,076 31,542 96,210 92,706 Total revenues $ 261,409 $ 230,258 $ 768,379 $ 686,868 Segment operating profit: Disputes, Forensics & Legal Technology $ 26,099 $ 28,445 $ 83,772 $ 78,435 Financial Services Advisory and Compliance 17,682 10,383 48,699 36,654 Healthcare 31,896 24,091 85,026 67,073 Energy 8,336 7,698 23,452 23,133 Total segment operating profit 84,013 70,617 240,949 205,295 Segment reconciliation to income before income tax expense: Reconciling items: General and administrative expenses 42,126 36,629 126,464 111,362 Depreciation expense 7,008 5,954 20,545 17,033 Amortization expense 2,905 2,084 8,717 6,650 Other operating costs (benefit), net 480 283 1,504 (9,504) Long-term compensation expense attributable to client-service employees (including share-based compensation expense) 2,959 2,714 9,841 9,181 Operating income 28,535 22,953 73,878 70,573 Interest and other expense, net 925 613 2,755 3,330 Income before income tax expense $ 27,610 $ 22,340 $ 71,123 $ 67,243 |
| Total Assets By Segment | September 30, December 31, 2016 2015 Disputes, Forensics & Legal Technology $ 346,572 $ 332,772 Financial Services Advisory and Compliance 106,017 88,956 Healthcare 383,664 379,032 Energy 118,716 108,630 Unallocated assets 95,767 106,506 Total assets $ 1,050,736 $ 1,015,896 |
Goodwill And Intangible Asset20
| Goodwill And Intangible Assets, Net (Tables) | 9 Months Ended |
| Sep. 30, 2016 | |
| Goodwill And Intangible Assets, Net [Abstract] | |
| Schedule Of Change In Carrying Values Of Goodwill Assets By Segment | Disputes, Forensics & Legal Technology Financial Services Advisory and Compliance Healthcare Energy Total Company Gross goodwill at December 31, 2015 $ 354,604 $ 55,341 $ 264,163 $ 76,566 $ 750,674 Acquisitions - - 7,759 - 7,759 Dispositions - - - - - Adjustments (115) (26) (9) - (150) Foreign currency translation (4,240) (1,131) (420) (568) (6,359) Gross goodwill at September 30 , 2016 350,249 54,184 271,493 75,998 751,924 Accumulated goodwill impairment (122,045) - - - (122,045) Accumulated amortization (5,425) - - - (5,425) Net goodwill at September 30 , 2016 $ 222,779 $ 54,184 $ 271,493 $ 75,998 $ 624,454 Disputes, Forensics & Legal Technology Financial Services Advisory and Compliance Healthcare Energy Total Company Gross goodwill at December 31, 2014 $ 359,200 $ 55,320 $ 204,469 $ 76,572 $ 695,561 Acquisitions - - 59,919 - 59,919 Dispositions (8) - - - (8) Adjustments (155) (35) (11) - (201) Foreign currency translation (4,433) 56 (214) (6) (4,597) Gross goodwill at December 31, 2015 354,604 55,341 264,163 76,566 750,674 Accumulated goodwill impairment (122,045) - - - (122,045) Accumulated amortization (5,425) - - - (5,425) Net goodwill at December 31, 2015 $ 227,134 $ 55,341 $ 264,163 $ 76,566 $ 623,204 |
| Schedule Of Finite-Lived Intangible Assets By Major Category | September 30, December 31, 2016 2015 Intangible assets: Customer lists and relationships $ 107,371 $ 109,745 Non-compete agreements 23,626 23,808 Other 27,811 27,302 Intangible assets, at cost 158,808 160,855 Less: accumulated amortization (128,306) (122,695) Intangible assets, net $ 30,502 $ 38,160 |
| Schedule Of Intangible Assets Estimated Useful Lives | Weighted Average Category Remaining Years Amount Customer lists and relationships, net 5.8 $ 25,426 Non-compete agreements, net 3.8 2,678 Other intangible assets, net 2.2 2,398 Total intangible assets, net 5.3 $ 30,502 |
| Schedule Of Amortization Expense | Year Ending December 31, Amount 2016 (includes January - September) $ 11,541 2017 8,594 2018 6,089 2019 4,269 2020 3,231 2021 3,414 |
Net Income Per Share (EPS) (Tab
| Net Income Per Share (EPS) (Tables) | 9 Months Ended |
| Sep. 30, 2016 | |
| Net Income Per Share (EPS) [Abstract] | |
| Schedule Of Weighted Average Number Of Shares | 5 . NET INCOME PER SHARE (EPS) The components of basic and diluted shares are as follows (in thousands and based on the weighted average days outstanding f or the periods): For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Basic shares 47,369 47,835 47,448 48,036 Employee stock options 132 103 106 106 Restricted stock units 1,206 1,154 1,243 1,080 Contingently issuable shares 56 63 81 75 Diluted shares 48,763 49,155 48,878 49,297 Antidilutive shares (1) 92 271 181 252 (1) Stock options with exercise prices greater than the average market price of our common stock during the respective time periods were excluded from the computation of diluted shares because the impact of including the shares subject to these stock options in the diluted share calculation would have been antidilutive. |
Share-Based Compensation Expe22
| Share-Based Compensation Expense (Tables) | 9 Months Ended |
| Sep. 30, 2016 | |
| Share-Based Compensation Expense [Abstract] | |
| Schedule Of Share-Based Compensation Expense Showing Amount Attributable To Each Category | For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Amortization of restricted stock unit awards $ 2,608 $ 2,424 $ 8,554 $ 7,413 Amortization of stock option awards 232 197 633 570 Discount given on employee stock purchase transactions through our Employee Stock Purchase Plan 81 61 258 223 Total share-based compensation expense $ 2,921 $ 2,682 $ 9,445 $ 8,206 |
| Schedule Of Total Share-Based Compensation Expense | For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Cost of services before reimbursable expenses $ 1,513 $ 1,512 $ 5,620 $ 4,879 General and administrative expenses 1,408 1,170 3,825 3,327 Total share-based compensation expense $ 2,921 $ 2,682 $ 9,445 $ 8,206 |
Supplemental Consolidated Bal23
| Supplemental Consolidated Balance Sheet Information (Tables) | 9 Months Ended |
| Sep. 30, 2016 | |
| Supplemental Consolidated Balance Sheet Information [Abstract] | |
| Components Of Accounts Receivable | September 30, December 31, 2016 2015 Billed amounts $ 186,299 $ 153,837 Engagements in process 109,525 80,102 Allowance for uncollectible billed amounts (15,137) (9,797) Allowance for uncollectible engagements in process (8,433) (7,482) Accounts receivable, net $ 272,254 $ 216,660 |
| Components Of Prepaid Expenses And Other Current Assets | September 30, December 31, 2016 2015 Notes receivable - current $ 2,444 $ 3,342 Prepaid recruiting and retention incentives - current 10,082 9,688 Other prepaid expenses and other current assets 15,463 16,699 Prepaid expenses and other current assets $ 27,989 $ 29,729 |
| Components Of Other Assets | September 30, December 31, 2016 2015 Notes receivable - non-current $ 2,138 $ 4,420 Capitalized client-facing software 1,561 1,567 Prepaid recruiting and retention incentives - non-current 13,217 14,009 Prepaid expenses and other non-current assets 1,744 2,535 Other assets $ 18,660 $ 22,531 |
| Property And Equipment | September 30, December 31, 2016 2015 Furniture, fixtures and equipment $ 65,049 $ 63,995 Software 82,596 77,910 Leasehold improvements 45,055 40,560 Property and equipment, at cost 192,700 182,465 Less: accumulated depreciation and amortization (122,867) (105,748) Property and equipment, net $ 69,833 $ 76,717 |
| Components Of Other Current Liabilities | September 30, December 31, 2016 2015 Deferred acquisition liabilities - current $ 10,560 $ 1,665 Deferred revenue 20,906 19,317 Deferred rent - current 2,635 2,909 Other current liabilities 2,465 8,256 Total other current liabilities $ 36,566 $ 32,147 |
| Components Of Other Non-Current Liabilities | September 30, December 31, 2016 2015 Deferred acquisition liabilities - non-current $ 740 $ 8,300 Deferred rent - non-current 14,083 14,358 Other non-current liabilities 5,826 6,298 Total other non-current liabilities $ 20,649 $ 28,956 |
Accumulated Other Comprehensi24
| Accumulated Other Comprehensive Loss (Tables) | 9 Months Ended |
| Sep. 30, 2016 | |
| Accumulated Other Comprehensive Loss [Abstract] | |
| Summary Of Activity In Accumulated Other Comprehensive Loss | For the three months ended For the nine months ended September 30, September 30, 2016 2015 2016 2015 Unrealized loss on foreign exchange: Balance at beginning of period $ (20,435) $ (12,217) $ (16,446) $ (11,973) Unrealized loss on foreign exchange (1,752) (2,723) (5,741) (2,967) Balance at end of period $ (22,187) $ (14,940) $ (22,187) $ (14,940) Unrealized loss on derivatives: Balance at beginning of period $ (229) $ (220) $ (114) $ (111) Unrealized gain (loss) on derivatives in period, net of reclassification 69 (186) (138) (450) Reclassified to interest expense 69 135 222 394 Income tax expense (28) (54) (89) (158) Balance at end of period $ (119) $ (325) $ (119) $ (325) 2016 2015 Accumulated other comprehensive loss at September 30, $ (22,306) $ (15,265) |
Derivatives And Hedging Activ25
| Derivatives And Hedging Activity (Tables) | 9 Months Ended |
| Sep. 30, 2016 | |
| Derivatives And Hedging Activity [Abstract] | |
| Schedule Of Interest Rate Derivatives | Number of Total Notional Amount Month executed Contracts Beginning Date Maturity Date Rate (millions) July 2014 5 July 11, 2014 July 11, 2017 1.10% $30.0 March 2015 1 May 29, 2015 May 31, 2018 1.47% $10.0 June 2015 1 June 30, 2015 June 30, 2018 1.40% $5.0 |
Fair Value (Tables)
| Fair Value (Tables) | 9 Months Ended |
| Sep. 30, 2016 | |
| Fair Value [Abstract] | |
| Changes In The Deferred Contingent Consideration Liabilities | For the nine months ended September 30, 2016 2015 Beginning Balance $ 8,782 $ 23,272 Acquisitions 1,500 3,765 Accretion of acquisition-related contingent consideration 516 1,075 Remeasurement of acquisition-related contingent consideration 1,330 (12,625) Payments (828) (592) Reclassification to definitive consideration liability - (10,000) Ending Balance $ 11,300 $ 4,895 |
| Schedule Of Assets And Liabilities Measured At Fair Value On Recurring Basis | Quoted Prices in Active Markets for Significant Other Significant Identical Assets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) Total At September 30, 2016 Interest rate derivatives, net $ — $ 199 $ — $ 199 Deferred contingent acquisition liabilities $ — $ — $ 11,300 $ 11,300 At December 31, 2015 Interest rate derivatives, net $ — $ 189 $ — $ 189 Deferred contingent acquisition liabilities $ — $ — $ 8,782 $ 8,782 |
Other Operating Costs (Benefi27
| Other Operating Costs (Benefit) (Tables) | 9 Months Ended |
| Sep. 30, 2016 | |
| Other Operating Costs (Benefit) [Abstract] | |
| Schedule Of Activity For Restructured Real Estate | Office Space Reductions Balance at December 31, 2015 $ 3,083 Cost to operations during the nine months ended September 30, 2016 141 Deferred rent liability 125 Utilized during the nine months ended September 30, 2016 (637) Balance at September 30, 2016 $ 2,712 |
Description Of Business And B28
| Description Of Business And Basis Of Presentation (Details) | 3 Months Ended |
| Mar. 31, 2016segment | |
| Description Of Business And Basis Of Presentation [Abstract] | |
| Number of business segments renamed | 2 |
Acquisitions (Narrative) (Detai
| Acquisitions (Narrative) (Details) $ in Thousands | Dec. 31, 2015USD ($)employeeshares | Oct. 01, 2015USD ($) | Feb. 23, 2015USD ($)employee | Sep. 30, 2016USD ($) | Sep. 30, 2016USD ($)item | Sep. 30, 2015USD ($) |
| Business Acquisition [Line Items] | ||||||
| Deferred contingent consideration liability, non-current | $ 8,300 | $ 740 | $ 740 | |||
| Deferred contingent consideration liability, current | 1,665 | 10,560 | 10,560 | |||
| Payments of contingent acquisition liabilities | 828 | $ 592 | ||||
| Purchase price allocation of goodwill | 623,204 | 624,454 | 624,454 | |||
| Reclassification to definitive consideration liability | 10,000 | |||||
| Contingent acquisition liability adjustments, net | 480 | $ 1,330 | $ (12,625) | |||
| Healthcare [Member] | ||||||
| Business Acquisition [Line Items] | ||||||
| Number of businesses acquired | item | 2 | |||||
| Purchase price | $ 9,500 | |||||
| Cash paid for acquisition | 8,000 | |||||
| Purchase price allocation of goodwill | $ 264,163 | 271,493 | 271,493 | |||
| McKinnis Consulting Services, LLC [Member] | Healthcare [Member] | ||||||
| Business Acquisition [Line Items] | ||||||
| Date of acquisition | Dec. 31, 2015 | |||||
| Number of professionals in acquired entity | employee | 70 | |||||
| Purchase price | $ 45,700 | |||||
| Cash paid for acquisition | 42,700 | |||||
| Common stock issued to acquiree | $ 3,000 | |||||
| Common stock issued to acquiree, shares | shares | 176,758 | |||||
| Contingent consideration, maximum target | $ 10,000 | |||||
| Contingent consideration, target period | 1 year | |||||
| Deferred contingent consideration liability, non-current | $ 8,300 | |||||
| Deferred contingent consideration liability, current | $ 9,800 | 9,800 | ||||
| Provision for working capital adjustment, period of time from date of closing | 90 days | |||||
| Payment to the selling members for undistributed cash held in the business as of the closing | $ 5,500 | |||||
| Purchase price allocation of identifiable intangible assets | $ 13,000 | |||||
| Purchase price allocation of goodwill | 45,500 | |||||
| Purchase price allocation of other net assets | $ 1,000 | |||||
| RevenueMed, Inc [Member] | Healthcare [Member] | ||||||
| Business Acquisition [Line Items] | ||||||
| Date of acquisition | Feb. 23, 2015 | |||||
| Number of professionals in acquired entity | employee | 1,500 | |||||
| Cash paid for acquisition | $ 21,300 | |||||
| Contingent consideration, maximum target | $ 4,000 | |||||
| Contingent consideration, target period | 6 months | |||||
| Deferred contingent consideration liability, current | $ 3,800 | |||||
| Payments of contingent acquisition liabilities | $ 4,000 | |||||
| Purchase price allocation of identifiable intangible assets | 7,300 | |||||
| Purchase price allocation of goodwill | 14,400 | |||||
| Purchase price allocation of internally developed software | 1,400 | |||||
| Purchase price allocation of other net assets | 2,600 | |||||
| Liability for uncertain tax positions | $ 1,300 |
Acquisitions (Schedule Of Suppl
| Acquisitions (Schedule Of Supplemental Unaudited Pro Forma Financial Information) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | |
| Acquisitions [Abstract] | ||||
| Total revenues | $ 261,929 | $ 237,935 | $ 770,517 | $ 712,017 |
| Net income | $ 17,184 | $ 14,748 | $ 44,638 | $ 48,798 |
| Basic net income per basic share | $ 0.36 | $ 0.31 | $ 0.94 | $ 1.01 |
| Shares used in computing net income per basic share | 47,369 | 48,011 | 47,448 | 48,212 |
| Diluted net income per diluted share | $ 0.35 | $ 0.30 | $ 0.91 | $ 0.99 |
| Shares used in computing net income per diluted share | 48,763 | 49,331 | 48,878 | 49,473 |
Segment Information (Schedule O
| Segment Information (Schedule Of Segment Revenues Before Reimbursements, Segment Total Revenues And Segment Operating Profit) (Details) $ in Thousands | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2016USD ($) | Sep. 30, 2015USD ($) | Sep. 30, 2016USD ($)segment | Sep. 30, 2015USD ($) | |
| Segment Reporting Information [Line Items] | ||||
| Number of reportable segments | segment | 4 | |||
| Total revenues before reimbursements | $ 237,115 | $ 209,634 | $ 699,075 | $ 621,813 |
| Total revenues | 261,409 | 230,258 | 768,379 | 686,868 |
| Total segment operating profit | 84,013 | 70,617 | 240,949 | 205,295 |
| General and administrative expenses | 42,126 | 36,629 | 126,464 | 111,362 |
| Depreciation expense | 7,008 | 5,954 | 20,545 | 17,033 |
| Amortization expense | 2,905 | 2,084 | 8,717 | 6,650 |
| Other operating costs (benefit), net | 480 | 283 | 1,504 | (9,504) |
| Long-term compensation expense attributable to client-service employees (including share-based compensation expense) | 2,959 | 2,714 | 9,841 | 9,181 |
| Operating income | 28,535 | 22,953 | 73,878 | 70,573 |
| Interest and other expense, net | 925 | 613 | 2,755 | 3,330 |
| Income before income tax expense | 27,610 | 22,340 | 71,123 | 67,243 |
| Disputes, Forensics & Legal Technology [Member] | ||||
| Segment Reporting Information [Line Items] | ||||
| Total revenues before reimbursements | 77,368 | 80,099 | 237,950 | 237,808 |
| Total revenues | 82,909 | 86,826 | 254,990 | 255,552 |
| Total segment operating profit | 26,099 | 28,445 | 83,772 | 78,435 |
| Financial Services Advisory and Compliance [Member] | ||||
| Segment Reporting Information [Line Items] | ||||
| Total revenues before reimbursements | 40,265 | 28,302 | 113,909 | 92,754 |
| Total revenues | 46,391 | 31,069 | 128,658 | 107,808 |
| Total segment operating profit | 17,682 | 10,383 | 48,699 | 36,654 |
| Healthcare [Member] | ||||
| Segment Reporting Information [Line Items] | ||||
| Total revenues before reimbursements | 91,046 | 74,500 | 262,589 | 212,739 |
| Total revenues | 100,033 | 80,821 | 288,521 | 230,802 |
| Total segment operating profit | 31,896 | 24,091 | 85,026 | 67,073 |
| Energy [Member] | ||||
| Segment Reporting Information [Line Items] | ||||
| Total revenues before reimbursements | 28,436 | 26,733 | 84,627 | 78,512 |
| Total revenues | 32,076 | 31,542 | 96,210 | 92,706 |
| Total segment operating profit | $ 8,336 | $ 7,698 | $ 23,452 | $ 23,133 |
Segment Information (Total Asse
| Segment Information (Total Assets By Segment) (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 |
| Segment Reporting, Asset Reconciling Item [Line Items] | ||
| Total assets | $ 1,050,736 | $ 1,015,896 |
| Disputes, Forensics & Legal Technology [Member] | ||
| Segment Reporting, Asset Reconciling Item [Line Items] | ||
| Total assets | 346,572 | 332,772 |
| Financial Services Advisory and Compliance [Member] | ||
| Segment Reporting, Asset Reconciling Item [Line Items] | ||
| Total assets | 106,017 | 88,956 |
| Healthcare [Member] | ||
| Segment Reporting, Asset Reconciling Item [Line Items] | ||
| Total assets | 383,664 | 379,032 |
| Energy [Member] | ||
| Segment Reporting, Asset Reconciling Item [Line Items] | ||
| Total assets | 118,716 | 108,630 |
| Unallocated Assets [Member] | ||
| Segment Reporting, Asset Reconciling Item [Line Items] | ||
| Total assets | $ 95,767 | $ 106,506 |
Goodwill And Intangible Asset33
| Goodwill And Intangible Assets, Net (Goodwill Narrative) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | |||
| Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | May 31, 2016 | |
| Goodwill [Line Items] | |||||
| Amortization expense | $ 2,905 | $ 2,084 | $ 8,717 | $ 6,650 | |
| Maximum [Member] | |||||
| Goodwill [Line Items] | |||||
| Estimated remaining useful lives | 10 years | ||||
| Disputes, Forensics & Legal Technology [Member] | |||||
| Goodwill [Line Items] | |||||
| Percentage of fair value of reporting unit in excess of carrying value | 17.00% | ||||
| Healthcare [Member] | |||||
| Goodwill [Line Items] | |||||
| Percentage of fair value of reporting unit in excess of carrying value | 22.00% | ||||
| Energy [Member] | |||||
| Goodwill [Line Items] | |||||
| Percentage of fair value of reporting unit in excess of carrying value | 32.00% | ||||
| Financial Services Advisory and Compliance [Member] | |||||
| Goodwill [Line Items] | |||||
| Percentage of fair value of reporting unit in excess of carrying value | 61.00% | ||||
Goodwill And Intangible Asset34
| Goodwill And Intangible Assets, Net (Schedule Of Change In Carrying Values Of Goodwill Assets By Segment) (Details) - USD ($) $ in Thousands | 9 Months Ended | 12 Months Ended |
| Sep. 30, 2016 | Dec. 31, 2015 | |
| Goodwill [Line Items] | ||
| Gross goodwill, beginning balance | $ 750,674 | $ 695,561 |
| Acquisitions | 7,759 | 59,919 |
| Dispositions | (8) | |
| Adjustments | (150) | (201) |
| Foreign currency translation | (6,359) | (4,597) |
| Gross goodwill, ending balance | 751,924 | 750,674 |
| Accumulated goodwill impairment | (122,045) | (122,045) |
| Accumulated amortization | (5,425) | (5,425) |
| Net goodwill | 624,454 | 623,204 |
| Disputes, Forensics & Legal Technology [Member] | ||
| Goodwill [Line Items] | ||
| Gross goodwill, beginning balance | 354,604 | 359,200 |
| Acquisitions | ||
| Dispositions | (8) | |
| Adjustments | (115) | (155) |
| Foreign currency translation | (4,240) | (4,433) |
| Gross goodwill, ending balance | 350,249 | 354,604 |
| Accumulated goodwill impairment | (122,045) | (122,045) |
| Accumulated amortization | (5,425) | (5,425) |
| Net goodwill | 222,779 | 227,134 |
| Financial Services Advisory and Compliance [Member] | ||
| Goodwill [Line Items] | ||
| Gross goodwill, beginning balance | 55,341 | 55,320 |
| Acquisitions | ||
| Adjustments | (26) | (35) |
| Foreign currency translation | (1,131) | 56 |
| Gross goodwill, ending balance | 54,184 | 55,341 |
| Net goodwill | 54,184 | 55,341 |
| Healthcare [Member] | ||
| Goodwill [Line Items] | ||
| Gross goodwill, beginning balance | 264,163 | 204,469 |
| Acquisitions | 7,759 | 59,919 |
| Adjustments | (9) | (11) |
| Foreign currency translation | (420) | (214) |
| Gross goodwill, ending balance | 271,493 | 264,163 |
| Net goodwill | 271,493 | 264,163 |
| Energy [Member] | ||
| Goodwill [Line Items] | ||
| Gross goodwill, beginning balance | 76,566 | 76,572 |
| Acquisitions | ||
| Adjustments | ||
| Foreign currency translation | (568) | (6) |
| Gross goodwill, ending balance | 75,998 | 76,566 |
| Net goodwill | $ 75,998 | $ 76,566 |
Goodwill And Intangible Asset35
| Goodwill And Intangible Assets, Net (Schedule Of Finite-Lived Intangible Assets By Major Category) (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 |
| Goodwill And Intangible Assets, Net [Abstract] | ||
| Customer lists and relationships | $ 107,371 | $ 109,745 |
| Non-compete agreements | 23,626 | 23,808 |
| Other | 27,811 | 27,302 |
| Intangible assets, at cost | 158,808 | 160,855 |
| Less: accumulated amortization | (128,306) | (122,695) |
| Intangible assets, net | $ 30,502 | $ 38,160 |
Goodwill And Intangible Asset36
| Goodwill And Intangible Assets, Net (Schedule Of Intangible Assets Estimated Useful Lives) (Details) - USD ($) $ in Thousands | 9 Months Ended | |
| Sep. 30, 2016 | Dec. 31, 2015 | |
| Finite-Lived Intangible Assets [Line Items] | ||
| Intangible assets remaining amortization, Weighted Average Remaining Years | 5 years 3 months 18 days | |
| Intangible assets remaining amortization, Amount | $ 30,502 | $ 38,160 |
| Customer Lists and Relationships [Member] | ||
| Finite-Lived Intangible Assets [Line Items] | ||
| Intangible assets remaining amortization, Weighted Average Remaining Years | 5 years 9 months 18 days | |
| Intangible assets remaining amortization, Amount | $ 25,426 | |
| Non-compete Agreements [Member] | ||
| Finite-Lived Intangible Assets [Line Items] | ||
| Intangible assets remaining amortization, Weighted Average Remaining Years | 3 years 9 months 18 days | |
| Intangible assets remaining amortization, Amount | $ 2,678 | |
| Other Intangible Assets [Member] | ||
| Finite-Lived Intangible Assets [Line Items] | ||
| Intangible assets remaining amortization, Weighted Average Remaining Years | 2 years 2 months 12 days | |
| Intangible assets remaining amortization, Amount | $ 2,398 |
Goodwill And Intangible Asset37
| Goodwill And Intangible Assets, Net (Schedule Of Amortization Expense) (Details) $ in Thousands | Sep. 30, 2016USD ($) |
| Goodwill And Intangible Assets, Net [Abstract] | |
| 2016 (includes January - September) | $ 11,541 |
| 2,017 | 8,594 |
| 2,018 | 6,089 |
| 2,019 | 4,269 |
| 2,020 | 3,231 |
| 2,021 | $ 3,414 |
Net Income Per Share (EPS) (Sch
| Net Income Per Share (EPS) (Schedule Of Weighted Average Number Of Shares) (Details) - shares shares in Thousands | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | |
| Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items] | ||||
| Basic shares | 47,369 | 47,835 | 47,448 | 48,036 |
| Contingently issuable shares | 56 | 63 | 81 | 75 |
| Diluted shares | 48,763 | 49,155 | 48,878 | 49,297 |
| Antidilutive shares | 92 | 271 | 181 | 252 |
| Employee Stock Options [Member] | ||||
| Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items] | ||||
| Share-based awards | 132 | 103 | 106 | 106 |
| Restricted Stock Units (RSUs) [Member] | ||||
| Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items] | ||||
| Share-based awards | 1,206 | 1,154 | 1,243 | 1,080 |
Share-Based Compensation Expe39
| Share-Based Compensation Expense (Narrative) (Details) - Restricted Stock Units And Stock Options [Member] $ in Millions | 9 Months Ended |
| Sep. 30, 2016USD ($)shares | |
| Share-based Compensation Arrangement by Share-based Payment Award [Line Items] | |
| Total compensation costs related to the outstanding or unvested stock-based compensation awards | $ 15.2 |
| Weighted average remaining vesting period | 2 years |
| Aggregate share-based awards granted | shares | 1,063,756 |
| Aggregate fair value of share-based awards granted | $ 14.5 |
Share-Based Compensation Expe40
| Share-Based Compensation Expense (Schedule Of Share-Based Compensation Expense Showing Amount Attributable To Each Category) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | |
| Share-Based Compensation Expense [Abstract] | ||||
| Amortization of restricted stock unit awards | $ 2,608 | $ 2,424 | $ 8,554 | $ 7,413 |
| Amortization of stock option awards | 232 | 197 | 633 | 570 |
| Discount given on employee stock purchase transactions through our Employee Stock Purchase Plan | 81 | 61 | 258 | 223 |
| Total share-based compensation expense | $ 2,921 | $ 2,682 | $ 9,445 | $ 8,206 |
Share-Based Compensation Expe41
| Share-Based Compensation Expense (Schedule Of Total Share-Based Compensation Expense) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | |
| Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items] | ||||
| Total share-based compensation expense | $ 2,921 | $ 2,682 | $ 9,445 | $ 8,206 |
| Cost Of Services Before Reimbursable Expenses [Member] | ||||
| Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items] | ||||
| Total share-based compensation expense | 1,513 | 1,512 | 5,620 | 4,879 |
| General And Administrative Expense [Member] | ||||
| Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items] | ||||
| Total share-based compensation expense | $ 1,408 | $ 1,170 | $ 3,825 | $ 3,327 |
Supplemental Consolidated Bal42
| Supplemental Consolidated Balance Sheet Information (Narrative) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | |
| Sep. 30, 2016 | Sep. 30, 2016 | Sep. 30, 2015 | |
| Supplemental Consolidated Balance Sheet Information [Line Items] | |||
| Loans issued | $ 0 | $ 4,900 | |
| Employee retention and signing bonuses, term, years | 6 years | ||
| Sign-on and retention bonuses issued | $ 11,400 | 18,500 | |
| Property and equipment recorded | 13,800 | ||
| Disposals of fully depreciated assets | 3,200 | ||
| Remeasurement of acquisition-related contingent consideration | $ 480 | 1,330 | $ (12,625) |
| Performance-based long-term incentive compensation liabilities | $ 1,500 | 1,500 | |
| Technology Infrastructure and Software [Member] | |||
| Supplemental Consolidated Balance Sheet Information [Line Items] | |||
| Property and equipment recorded | 6,500 | ||
| Leasehold Improvements [Member] | |||
| Supplemental Consolidated Balance Sheet Information [Line Items] | |||
| Property and equipment recorded | 5,000 | ||
| Leasehold Improvements, Non-Cash [Member] | |||
| Supplemental Consolidated Balance Sheet Information [Line Items] | |||
| Property and equipment recorded | 500 | ||
| Furniture [Member] | |||
| Supplemental Consolidated Balance Sheet Information [Line Items] | |||
| Property and equipment recorded | $ 2,100 | ||
| Maximum [Member] | |||
| Supplemental Consolidated Balance Sheet Information [Line Items] | |||
| Lease expiration | Dec. 31, 2028 | ||
| Healthcare [Member] | McKinnis Consulting Services, LLC [Member] | |||
| Supplemental Consolidated Balance Sheet Information [Line Items] | |||
| Payment to the selling members for undistributed cash held in the business as of the closing | $ 5,500 | ||
| Restricted Stock Units (RSUs) [Member] | |||
| Supplemental Consolidated Balance Sheet Information [Line Items] | |||
| Vesting period | 3 years | ||
Supplemental Consolidated Bal43
| Supplemental Consolidated Balance Sheet Information (Components Of Accounts Receivable) (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 |
| Supplemental Consolidated Balance Sheet Information [Abstract] | ||
| Billed amounts | $ 186,299 | $ 153,837 |
| Engagements in process | 109,525 | 80,102 |
| Allowance for uncollectible billed amounts | (15,137) | (9,797) |
| Allowance for uncollectible engagements in process | (8,433) | (7,482) |
| Accounts receivable, net | $ 272,254 | $ 216,660 |
Supplemental Consolidated Bal44
| Supplemental Consolidated Balance Sheet Information (Components Of Prepaid Expenses And Other Current Assets) (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 |
| Supplemental Consolidated Balance Sheet Information [Abstract] | ||
| Notes receivable - current | $ 2,444 | $ 3,342 |
| Prepaid recruiting and retention incentives - current | 10,082 | 9,688 |
| Other prepaid expenses and other current assets | 15,463 | 16,699 |
| Prepaid expenses and other current assets | $ 27,989 | $ 29,729 |
Supplemental Consolidated Bal45
| Supplemental Consolidated Balance Sheet Information (Components Of Other Assets) (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 |
| Supplemental Consolidated Balance Sheet Information [Abstract] | ||
| Notes receivable - non-current | $ 2,138 | $ 4,420 |
| Capitalized client-facing software | 1,561 | 1,567 |
| Prepaid recruiting and retention incentives - non-current | 13,217 | 14,009 |
| Prepaid expenses and other non-current assets | 1,744 | 2,535 |
| Other assets | $ 18,660 | $ 22,531 |
Supplemental Consolidated Bal46
| Supplemental Consolidated Balance Sheet Information (Property And Equipment) (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 |
| Property, Plant and Equipment [Line Items] | ||
| Property and equipment, at cost | $ 192,700 | $ 182,465 |
| Less: accumulated depreciation and amortization | (122,867) | (105,748) |
| Property and equipment, net | 69,833 | 76,717 |
| Furniture, Fixtures and Equipment [Member] | ||
| Property, Plant and Equipment [Line Items] | ||
| Property and equipment, at cost | 65,049 | 63,995 |
| Software [Member] | ||
| Property, Plant and Equipment [Line Items] | ||
| Property and equipment, at cost | 82,596 | 77,910 |
| Leasehold Improvements [Member] | ||
| Property, Plant and Equipment [Line Items] | ||
| Property and equipment, at cost | $ 45,055 | $ 40,560 |
Supplemental Consolidated Bal47
| Supplemental Consolidated Balance Sheet Information (Components Of Other Current Liabilities) (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 |
| Supplemental Consolidated Balance Sheet Information [Abstract] | ||
| Deferred acquisition liabilities - current | $ 10,560 | $ 1,665 |
| Deferred revenue | 20,906 | 19,317 |
| Deferred rent - current | 2,635 | 2,909 |
| Other current liabilities | 2,465 | 8,256 |
| Total other current liabilities | $ 36,566 | $ 32,147 |
Supplemental Consolidated Bal48
| Supplemental Consolidated Balance Sheet Information (Components Of Other Non-Current Liabilities) (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 |
| Supplemental Consolidated Balance Sheet Information [Abstract] | ||
| Deferred acquisition liabilities - non-current | $ 740 | $ 8,300 |
| Deferred rent - non-current | 14,083 | 14,358 |
| Other non-current liabilities | 5,826 | 6,298 |
| Total other non-current liabilities | $ 20,649 | $ 28,956 |
Accumulated Other Comprehensi49
| Accumulated Other Comprehensive Loss (Summary Of Activity In Accumulated Other Comprehensive Loss) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | |
| Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||
| Balance at beginning of period | $ (16,560) | |||
| Balance at end of period | $ (22,306) | $ (15,265) | (22,306) | $ (15,265) |
| Accumulated Foreign Currency Adjustment Attributable to Parent [Member] | ||||
| Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||
| Balance at beginning of period | (20,435) | (12,217) | (16,446) | (11,973) |
| Unrealized gain (loss) | (1,752) | (2,723) | (5,741) | (2,967) |
| Balance at end of period | (22,187) | (14,940) | (22,187) | (14,940) |
| Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member] | ||||
| Accumulated Other Comprehensive Income (Loss) [Line Items] | ||||
| Balance at beginning of period | (229) | (220) | (114) | (111) |
| Unrealized gain (loss) | 69 | (186) | (138) | (450) |
| Reclassified to interest expense | 69 | 135 | 222 | 394 |
| Income tax expense | (28) | (54) | (89) | (158) |
| Balance at end of period | $ (119) | $ (325) | $ (119) | $ (325) |
Derivatives And Hedging Activ50
| Derivatives And Hedging Activity (Narrative) (Details) - USD ($) | 3 Months Ended | 9 Months Ended | |||
| Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015 | |
| Derivative [Line Items] | |||||
| Ineffectiveness related to the interest rate derivatives | $ 0 | ||||
| Interest expense | $ 1,310,000 | $ 1,018,000 | 3,999,000 | $ 3,988,000 | |
| Interest Rate Derivatives [Member] | |||||
| Derivative [Line Items] | |||||
| Interest expense | 200,000 | $ 400,000 | |||
| Fair Value on a Recurring Basis [Member] | |||||
| Derivative [Line Items] | |||||
| Derivative Liability | $ 199,000 | $ 199,000 | $ 189,000 | ||
Derivatives And Hedging Activ51
| Derivatives And Hedging Activity (Schedule Of Interest Rate Derivatives) (Details) $ in Millions | 9 Months Ended |
| Sep. 30, 2016USD ($)contract | |
| Interest Rate Contract July 2014 [Member] | |
| Derivative [Line Items] | |
| Number of Contracts | contract | 5 |
| Beginning Date | Jul. 11, 2014 |
| Maturity Date | Jul. 11, 2017 |
| Rate | 1.10% |
| Total Notional Amount | $ | $ 30 |
| Interest Rate Contract March 2015 [Member] | |
| Derivative [Line Items] | |
| Number of Contracts | contract | 1 |
| Beginning Date | May 29, 2015 |
| Maturity Date | May 31, 2018 |
| Rate | 1.47% |
| Total Notional Amount | $ | $ 10 |
| Interest Rate Contract June 2015 [Member] | |
| Derivative [Line Items] | |
| Number of Contracts | contract | 1 |
| Beginning Date | Jun. 30, 2015 |
| Maturity Date | Jun. 30, 2018 |
| Rate | 1.40% |
| Total Notional Amount | $ | $ 5 |
Bank Debt (Details)
| Bank Debt (Details) $ in Thousands | 3 Months Ended | 9 Months Ended | |||
| Sep. 30, 2016USD ($) | Sep. 30, 2015 | Sep. 30, 2016USD ($) | Sep. 30, 2015 | Dec. 31, 2015USD ($) | |
| Line of Credit Facility [Line Items] | |||||
| Revolving credit facility | $ 400,000 | $ 400,000 | |||
| Maximum borrowing capacity | 500,000 | 500,000 | |||
| Aggregate bank borrowings | 161,208 | $ 161,208 | $ 173,743 | ||
| Maturity date of bank borrowings | Sep. 1, 2018 | ||||
| Additional bank borrowings | $ 234,200 | $ 234,200 | |||
| Credit agreement, average borrowing rate | 2.40% | 2.30% | 2.30% | 2.20% | |
| Letter of Credit [Member] | |||||
| Line of Credit Facility [Line Items] | |||||
| Additional bank borrowings | $ 4,100 | $ 4,100 | |||
| Revolving Credit Facility [Member] | |||||
| Line of Credit Facility [Line Items] | |||||
| Consolidated leverage ratio | 1.1 | ||||
| Consolidated interest coverage ratio | 5.3 | ||||
| Revolving Credit Facility [Member] | Minimum [Member] | |||||
| Line of Credit Facility [Line Items] | |||||
| Consolidated interest coverage ratio | 2 | ||||
| Revolving Credit Facility [Member] | Maximum [Member] | |||||
| Line of Credit Facility [Line Items] | |||||
| Consolidated leverage ratio | 3.25 | ||||
| Maximum consolidated leverage ratio first quarter of every calendar year | 3.5 | ||||
| LIBOR [Member] | |||||
| Line of Credit Facility [Line Items] | |||||
| Debt facility, applicable margin | 1.00% | ||||
| LIBOR [Member] | Minimum [Member] | |||||
| Line of Credit Facility [Line Items] | |||||
| Debt facility, applicable margin | 1.00% | ||||
| LIBOR [Member] | Maximum [Member] | |||||
| Line of Credit Facility [Line Items] | |||||
| Debt facility, applicable margin | 2.00% | ||||
| Base Rate [Member] | |||||
| Line of Credit Facility [Line Items] | |||||
| Debt facility, applicable margin | 0.00% | ||||
| Base Rate [Member] | Minimum [Member] | |||||
| Line of Credit Facility [Line Items] | |||||
| Debt facility, applicable margin | 0.00% | ||||
| Base Rate [Member] | Maximum [Member] | |||||
| Line of Credit Facility [Line Items] | |||||
| Debt facility, applicable margin | 1.00% | ||||
Fair Value (Narrative) (Details
| Fair Value (Narrative) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | |
| Sep. 30, 2016 | Sep. 30, 2016 | Sep. 30, 2015 | |
| Fair Value [Abstract] | |||
| Remeasurement of acquisition-related contingent consideration | $ 480 | $ 1,330 | $ (12,625) |
Fair Value (Changes In The Defe
| Fair Value (Changes In The Deferred Contingent Consideration Liabilities) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | |
| Sep. 30, 2016 | Sep. 30, 2016 | Sep. 30, 2015 | |
| Fair Value [Abstract] | |||
| Beginning Balance | $ 8,782 | $ 23,272 | |
| Acquisitions | 1,500 | 3,765 | |
| Accretion of acquisition-related contingent consideration | 516 | 1,075 | |
| Remeasurement of acquisition-related contingent consideration | $ 480 | 1,330 | (12,625) |
| Payments of contingent acquisition liabilities | (828) | (592) | |
| Reclassification to definitive consideration liability | (10,000) | ||
| Ending Balance | $ 11,300 | $ 11,300 | $ 4,895 |
Fair Value (Schedule Of Assets
| Fair Value (Schedule Of Assets And Liabilities Measured At Fair Value On Recurring Basis) (Details) - USD ($) $ in Thousands | Sep. 30, 2016 | Dec. 31, 2015 | Sep. 30, 2015 | Dec. 31, 2014 |
| Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ||||
| Deferred contingent acquisition liabilities | $ 11,300 | $ 8,782 | $ 4,895 | $ 23,272 |
| Fair Value on a Recurring Basis [Member] | ||||
| Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ||||
| Interest rate derivatives, net | 199 | 189 | ||
| Deferred contingent acquisition liabilities | 11,300 | 8,782 | ||
| Fair Value on a Recurring Basis [Member] | Significant Other Observable Inputs (Level 2) [Member] | ||||
| Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ||||
| Interest rate derivatives, net | 199 | 189 | ||
| Fair Value on a Recurring Basis [Member] | Significant Unobservable Inputs (Level 3) [Member] | ||||
| Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] | ||||
| Deferred contingent acquisition liabilities | $ 11,300 | $ 8,782 |
Other Operating Costs (Benefi56
| Other Operating Costs (Benefit) (Narrative) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2016 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015 | |
| Other Income and Other Expense [Line Items] | ||||
| Contingent acquisition liability adjustments, net | $ 480 | $ 1,330 | $ (12,625) | |
| Rent expense during office consolidation | (174) | $ (2,740) | ||
| Office Space Reductions [Member] | ||||
| Other Income and Other Expense [Line Items] | ||||
| Restructured real estate | $ 2,712 | $ 2,712 | $ 3,083 | |
Other Operating Costs (Benefi57
| Other Operating Costs (Benefit) (Schedule Of Activity For Restructured Real Estate) (Details) - Office Space Reductions [Member] $ in Thousands | 9 Months Ended |
| Sep. 30, 2016USD ($) | |
| Restructuring Cost and Reserve [Line Items] | |
| Balance at December 31, 2015 | $ 3,083 |
| Cost to operations during the nine months ended September 30, 2016 | 141 |
| Deferred rent liability | 125 |
| Utilized during the nine months ended September 30, 2016 | (637) |
| Balance at September 30, 2016 | $ 2,712 |