Navigant Consulting 10-Q 7 Aug 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Jul. 31, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
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	Q2
Document Fiscal Year Focus	2,018
Entity Common Stock, Shares Outstanding		45,004,532

Consolidated Balance Sheets (un

Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 11,140	$ 8,449
Accounts receivable, net and contract assets	164,741	165,838
Prepaid expenses and other current assets	19,988	21,006
Assets held for sale	366,892	361,030
Total current assets	562,761	556,323
Non-current assets:
Property and equipment, net	68,554	71,432
Intangible assets, net	17,126	20,172
Goodwill	422,547	422,959
Other assets	7,115	9,378
Total assets	1,078,103	1,080,264
Current liabilities:
Accounts payable	7,146	8,404
Accrued liabilities	11,928	9,734
Accrued compensation-related costs	41,255	58,515
Income tax payable	4,158	3,199
Other current liabilities	23,170	30,550
Liabilities held for sale	69,065	86,384
Total current liabilities	156,722	196,786
Non-current liabilities:
Deferred income tax liabilities	38,239	36,598
Other non-current liabilities	25,935	26,602
Bank debt non-current	147,005	132,944
Total non-current liabilities	211,179	196,144
Total liabilities	367,901	392,930
Stockholders' equity:
Common stock	59	58
Additional paid-in capital	662,416	659,825
Treasury stock	(243,213)	(224,366)
Retained earnings	311,825	270,995
Accumulated other comprehensive loss	(20,885)	(19,178)
Total stockholders' equity	710,202	687,334
Total liabilities and stockholders' equity	$ 1,078,103	$ 1,080,264

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement [Abstract]
Revenues before reimbursements	$ 165,224	$ 160,076	$ 326,669	$ 315,784
Reimbursements	19,489	17,594	36,112	35,737
Total revenues	184,713	177,670	362,781	351,521
Cost of services before reimbursable expenses	113,121	113,333	230,057	223,217
Reimbursable expenses	19,489	17,594	36,112	35,737
Total cost of services	132,610	130,927	266,169	258,954
General and administrative expenses	34,912	34,663	71,991	71,035
Depreciation expense	4,943	5,530	9,940	10,815
Amortization expense	1,665	2,108	3,417	4,316
Other operating costs:
Contingent acquisition liability adjustments, net				1,199
Other costs	2,295		3,278	107
Operating income	8,288	4,442	7,986	5,095
Interest expense	911	783	1,739	1,431
Interest income	(77)	(80)	(196)	(111)
Other (income) expense, net	(183)	599	178	382
Income from continuing operations before income tax expense	7,637	3,140	6,265	3,393
Income tax expense	1,509	577	1,734	243
Net income from continuing operations	6,128	2,563	4,531	3,150
Income from discontinued operations, net of tax	22,698	6,234	36,148	16,743
Net income	$ 28,826	$ 8,797	$ 40,679	$ 19,893
Basic net income per share
Net income from continuing operations	$ 0.14	$ 0.05	$ 0.10	$ 0.07
Income from discontinued operations, net of tax	0.50	0.13	0.80	0.36
Net income	$ 0.64	$ 0.19	$ 0.90	$ 0.42
Shares used in computing basic per share data	45,106	47,113	45,113	47,023
Diluted net income per share
Net income from continuing operations	$ 0.13	$ 0.05	$ 0.10	$ 0.06
Income from discontinued operations, net of tax	0.49	0.13	0.77	0.34
Net income	$ 0.62	$ 0.18	$ 0.87	$ 0.41
Shares used in computing diluted per share data	46,549	48,696	46,692	48,833
Net income	$ 28,826	$ 8,797	$ 40,679	$ 19,893
Other comprehensive (loss) income, net of tax
Unrealized net (loss) gain, foreign currency translation	(3,406)	2,714	(2,037)	3,544
Unrealized net gain (loss) on interest rate derivatives	112	(15)	362	(4)
Reclassification adjustment on interest rate derivatives included in interest expense and income tax expense	(39)	(6)	(32)	14
Other comprehensive (loss) gain, net of tax	(3,333)	2,693	(1,707)	3,554
Total comprehensive income, net of tax	$ 25,493	$ 11,490	$ 38,972	$ 23,447

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Loss [Member]	Retained Earnings [Member]
Comprehensive (loss) income	$ 23,447
Balance at Jun. 30, 2017					$ (21,652)
Comprehensive (loss) income	11,490
Balance at Jun. 30, 2017					(21,652)
Balance at Dec. 31, 2017	687,334	$ 58	$ (224,366)	$ 659,825	(19,178)	$ 270,995
Balance, shares at Dec. 31, 2017		58,047	(12,661)
Cumulative-effect adjustment resulting from the adoption of ASU 2014-09 (Note 4)	151					151
Comprehensive (loss) income	38,972				(1,707)	40,679
Issuances of common stock	2,174	$ 1		2,173
Issuances of common stock, shares		148
Vesting of restricted stock and restricted stock units, net of forfeitures and tax withholdings	(5,048)			(5,048)
Vesting of restricted stock and restricted stock units, net of forfeitures and tax withholdings, shares		482
Share-based compensation expense	5,466			5,466
Repurchases of common stock	(18,847)		$ (18,847)
Repurchases of common stock, shares			(911)
Balance at Jun. 30, 2018	710,202	$ 59	$ (243,213)	662,416	(20,885)	311,825
Balance, shares at Jun. 30, 2018		58,677	(13,572)
Comprehensive (loss) income	25,493
Balance at Jun. 30, 2018	$ 710,202	$ 59	$ (243,213)	$ 662,416	$ (20,885)	$ 311,825
Balance, shares at Jun. 30, 2018		58,677	(13,572)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities:
Net income	$ 40,679	$ 19,893
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation expense	13,613	15,299
Amortization expense	3,628	4,538
Share-based compensation expense	5,466	7,402
Deferred income taxes	(5,633)	8,232
Allowance for doubtful accounts receivable	6,894	1,175
Payments of contingent acquisition liabilities in excess of initial fair value	(1,186)	(1,700)
Contingent acquisition liability adjustments, net		1,199
Other, net	1,225	1,477
Changes in assets and liabilities (net of acquisitions):
Accounts receivable, net and contract assets	(18,192)	(7,010)
Prepaid expenses and other assets	2,372	(10,358)
Accounts payable	(1,507)	(2,371)
Accrued liabilities	4,086	1,383
Accrued compensation-related costs	(27,124)	(41,870)
Income taxes payable	2,324	(1,609)
Other liabilities	(7,949)	964
Net cash provided by (used in) operating activities	18,696	(3,356)
Cash flows from investing activities:
Purchases of property and equipment	(7,455)	(20,889)
Other, net	(19)	(158)
Net cash used in investing activities	(7,474)	(21,047)
Cash flows from financing activities:
Issuances of common stock	2,174	2,643
Repurchases of common stock	(18,847)	(13,954)
Payments of contingent acquisition liabilities	(1,170)	(8,630)
Repayments to banks	(172,479)	(246,469)
Borrowings from banks	187,248	294,591
Payments of debt issuance costs		(1,201)
Other, net	(5,048)	(4,827)
Net cash (used in) provided by financing activities	(8,122)	22,153
Effect of exchange rate changes on cash and cash equivalents	(409)	515
Net increase (decrease) in cash and cash equivalents	2,691	(1,735)
Cash and cash equivalents at beginning of the period	8,449	8,291
Cash and cash equivalents at end of the period	11,140	6,556
Supplemental Consolidated Cash Flow Information
Interest paid	2,610	1,869
Income taxes paid, net of refunds	$ 5,726	$ 10,876

Description Of Business And Bas

Description Of Business And Basis Of Presentation	6 Months Ended
	Jun. 30, 2018
Organization Consolidation And Presentation Of Financial Statements [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. Navigant’s professionals apply deep industry knowledge, substantive technical expertise, and an enterprising approach to help clients build, manage, and/or protect their business interests. 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. Across a range of advisory, consulting, outsourcing, and technology/analytics services, we believe our practitioners bring sharp insight that pinpoints opportunities and delivers powerful results. 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 six months ended June 30, 2018 are not necessarily indicative of the results to be expected for the entire year ending December 31, 2018. 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, 2017 included in our Annual Report on Form 10-K filed with the SEC on February 23, 2018 (“2017 Form 10-K”). 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. On June 23, 2018, we entered into a purchase agreement to sell our former Disputes, Forensics and Legal Technology segment and the transaction advisory services practice within our Financial Services Advisory and Compliance segment (collectively, “SaleCo”) to Ankura Consulting Group, LLC (“Ankura”). As a result of the planned disposition, which is expected to be completed during the third quarter of 2018, the operations of SaleCo have been reported in accordance with ASC Topic 205 as “discontinued operations for all periods presented. All other operations are considered “continuing operations” and have been presented in three segments”, reflecting the pending sale of SaleCo. In addition, as a result of the agreement the assets and liabilities of SaleCo have been classified as assets held for sale and liabilities held for sale in the consolidated balance sheets in both periods presented. As the transaction is expected to be completed during the third quarter 2018, assets and liabilities held for sale have been classified as current. See Note 3 – Discontinued Operations and Note 5 – Segment Information for further information.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2018
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
Recent Accounting Pronouncements	2. RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Accounting Pronouncements On January 1, 2018 we adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606). For updates to our revenue recognition policy see Note 4 – Revenue Recognition. Other than Topic 606, there have been no material changes to our significant accounting policies and estimates from the information provided in Part II, Item 8, “Financial Statements and Supplementary Data” in our 2017 Form 10-K. On January 1, 2018, we adopted ASU 2016-15, Statement of Cash Flow (Topic 230). This update is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. The update provides new guidance regarding the classification of debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance policies including bank-owned life insurance policies, distributions received from equity method investments, beneficial interests in securitized transactions, and separately identifiable cash flows and application of the predominance principle. We determined that the manner in which we classify our contingent acquisition liability payments in the consolidated statement of cash flows will change. Based on our evaluation, adoption of this standard requires a reclassification of a portion of the payments previously reported as financing activities for comparative periods in the statement of cash flows within our consolidated financial statements issued for periods beginning on or after January 1, 2018. Under this guidance, portions of these payments have been reclassified from financing activities to operating activities. We applied this change retrospectively, and it did not have a material impact on our consolidated financial statements. On January 1, 2018, we adopted ASU 2017-01, Business Combinations: Clarifying the Definition of a Business (Topic 805), which provides a new framework for determining whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. We applied this change prospectively, and it did not have a material impact on our consolidated financial statements. Recent Accounting Pronouncements Not Yet Adopted In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This update amends the requirements for assets and liabilities recognized for all leases longer than twelve months. Lessees will be required to recognize a lease liability measured on a discounted basis, which is the lessee’s obligation to make lease payments arising from the lease, and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. This standard will be effective for financial statements issued by public companies for the annual and interim periods beginning after December 15, 2018. Early adoption of the standard is permitted. The standard will require a modified retrospective approach for leases existing at or entered into after the beginning of the earliest comparative period presented. We are currently evaluating the potential impact of our adoption of this guidance on our consolidated financial statements, however due to the number of office leases the related obligation and right-of-use asset is expected to be material to our consolidated balance sheets. In February 2018, the FASB issued ASU 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220). This update addresses the effect of the change in the U.S. federal corporate tax rate due to the enactment of the December 22, 2017 Tax Cuts and Jobs Act (“Tax Reform”) on items within accumulated other comprehensive income (loss). ASU 2018-02 is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of this new accounting standard on its consolidated financial statements.

Discontinued Operations

Discontinued Operations	6 Months Ended
	Jun. 30, 2018
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	3 . DISCONTINUED OPERATIONS On June 23, 2018, we entered into a purchase agreement to sell SaleCo to Ankura. As a result of the planned disposition, which is expected to be completed during the third quarter of 2018, the operations of SaleCo have been reported in accordance with ASC Topic 205 as “discontinued operations” for all periods presented. All other operations are considered “continuing operations” and have been presented in three segments reflecting the pending sale of SaleCo. See Note 5 – Segment Information. In addition, as a result of the agreement, the assets and liabilities of SaleCo have been classified as assets held for sale and liabilities relating to assets held for sale in the consolidated balance sheets in both periods presented. As the transaction is expected to be completed during the third quarter 2018, assets and liabilities held for sale have been classified as current. In accordance with the ASC, the disposal group held for sale is measured at the lower of the carrying amount or fair value less costs to sell. We reviewed the disposal group and determined that no adjustment was necessary based upon the estimated sales price of SaleCo. In addition to the purchase agreement, with respect to SaleCo, we have agreed to enter into a Transition Services Agreement pursuant to which we will provide Ankura with certain services to enable Ankura to operate the SaleCo after the closing of the sale (“TSA Services”). The TSA Services will include information technology, finance and accounting, human resources and other corporate support services. The TSA Services will be provided at a cost to Ankura for a period of up to 9 months after the closing of the sale for most services, although some services may extend beyond that date. The amounts attributable to each category of discontinued operations were as follows (in thousands): For the three months ended For the six months ended June 30, June 30, 2018 2017 2018 2017 Revenues before reimbursements $ 87,169 $ 75,162 $ 169,603 $ 155,665 Total revenues 91,013 79,176 177,465 163,162 Cost of services including reimbursables 60,168 59,402 118,655 118,054 General and administrative expenses 8,770 7,063 16,053 12,175 Amortization and depreciation expense 1,931 2,407 3,884 4,706 Interest expense 600 497 1,088 919 Income from discontinued operations before income tax expense 19,516 9,805 37,728 27,308 Income from discontinued operations, net of tax 22,698 6,234 36,148 16,743 In conjunction with the anticipated SaleCo transaction (see Note 3 – Discontinued Operations), we recognized $7.9 million tax effected value of outside tax basis differences in foreign stock that originated from our impairment of goodwill in 2014 that was not previously included on our unaudited consolidated balance sheets. As the assets and liabilities of SaleCo met the criteria for assets held for sale, it became apparent that realization of these tax assets is likely to happen in the foreseeable future and as such, were recognized and recorded within assets held for sale and as a benefit within deferred income tax expense during the three months ended June 30, 2018. Interest expense is allocated to discontinued operations based on the ratio of net assets of discontinued operations to the sum of total net assets plus consolidated debt. June 30, December 31, 2018 2017 Current assets held for sale Accounts receivable, net and contract assets $ 113,219 $ 102,003 Prepaid expenses and other current assets 11,761 11,915 Property and equipment, net 14,234 17,737 Intangible assets, net 308 881 Goodwill 213,070 214,328 Other assets 14,300 14,166 Total assets held for sale $ 366,892 $ 361,030 Current liabilities held for sale Accounts payable $ 3,710 $ 3,994 Accrued liabilities 5,746 4,160 Accrued compensation-related costs 28,312 38,258 Income taxes payable 2,159 1,521 Other current liabilities 5,321 8,346 Other non-current liabilities 5,776 5,572 Long-term deferred tax liability 18,041 24,533 Total liabilities held for sale $ 69,065 $ 86,384 Capital expenditures for the three and six months ended June 30, 2018 totaled nil and $0.3 million, respectively. During the three and six months ended in June 30, 2017, capital expenditures totaled $6.1 million and $8.3 million, respectively.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2018
Revenue Recognition [Abstract]
Revenue Recognition	4 . REVENUE RECOGNITION Recently Adopted Accounting Pronouncements On January 1, 2018, we adopted Topic 606 and all the related amendments (“new revenue standard”) to all contracts with customers not completed as of the adoption date using the cumulative catch-up transition (modified retrospective) method. Results as of January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting. As a result of the adoption, we recorded a net increase to opening retained earnings of $0.2 million, net of tax, with the impact primarily relating to certain contracts that include event-based variable consideration. Previously, we recognized event-based variable fees when contractual milestones or obligations were met, however, Topic 606 requires us to estimate and recognize the revenue from certain event-based variable fees over the period of performance to the extent that it is probable that a significant reversal will not occur. Effect of the Adoption of Topic 606 For the three and six months ended June 30, 2018, we recorded $0.3 and $3.1 million, respectively, in additional revenue related to estimated variable consideration, which would not have been recognized under the prior revenue recognition guidance and have been included in accounts receivable, net and contract assets. Prior year results are presented in accordance with historical accounting. See our 2017 Form 10-K for our historical accounting policy. Significant Accounting Policy We recognize revenues when we transfer control of promised goods or services to our customers in an amount that reflects the consideration to which we expect to be entitled to in exchange for those goods and services. The majority of our revenues are generated from providing professional services under the following types of arrangements: time and material, fixed-fee, units of production and event or performance-based. For our time and material arrangements, the amounts charged correspond directly to the value our clients receive. These arrangements qualify for the right to invoice practical expedient which allows revenue to be recognized based on the number of hours worked by our Client-Service FTE at the contracted bill rates. In some cases, our time and materials engagements are subject to a maximum fee amount not to be exceeded, in which case we periodically evaluate the progress of work performed to ensure that the maximum amount billable to the client is not expected to be exceeded. Similarly, our units of production arrangements where the fee is unit/output priced at a per unit value qualifies for the right to invoice practical expedient. As such, revenue for units of production is recognized based on measures such as the number of items processed at agreed-upon rates. With our fixed-fee arrangements, we are contracted to complete a pre-determined set of professional services for a pre-determined fee (transaction price). However, the fee and engagement scope can be adjusted based on a mutual agreement between us and the client. In many cases, the recording of fixed revenue amounts requires us to make an estimate of the total amount of work to be performed, and revenues are then recognized as efforts are expended based on hours worked unless another method such as output or straight-line is more representative of value transferred to the client. We also have certain arrangements in which the fees are dependent on the completion of contractually defined outcomes. In many cases, this fee is earned in addition to an hourly or fixed-fee. These fees are rewarded when certain contractual milestones or outcomes are met. Contractually defined outcomes may be event-based or performance-based (for example based on obtaining a key performance indicator). For certain of these arrangements, the variable consideration is estimated at the expected value and subject to constraint based on risks specific to the contract. The estimate is evaluated in each reporting period and included in the total transaction price to the extent it is probable that a significant reversal of revenue will not occur. Transaction price is then recognized into revenue based upon efforts expended based on hours worked unless another method is more representative of revenue earned. In some cases, the estimation of the variable fees is complex and subject to many variables and may require significant judgement. The majority of our contracts have a single performance obligation. However, when certain arrangements have more than one performance obligation that are distinct from one another, the transaction price is allocated to the separate performance obligations based on a relative standalone selling price basis. We determine the standalone selling prices based on our overall pricing or margins. Generally, we consider each of consulting/advisory services, transaction advisory services or software based fees as one distinct performance obligation. Reimbursable expenses for our engagements include travel, out-of-pocket and independent contractor costs. Such expenses are passed through to clients as contractually allowed. Reimbursable expenses are considered a variable portion of the transaction price and are recognized into revenue consistent with the measure of progress of the respective performance obligation. Contract Assets and Liabilities We define contract assets as revenues recognized for fixed-fee, event-based or performance-based arrangements for which we are not contractually able to bill. These contract assets are included in accounts receivable, net and contract assets within the consolidated balance sheets. As of June 30, 2018, and December 31, 2017 contract assets were not material. In most cases, our standard fixed fee contracts allow for monthly billing. We define contract liabilities as advance payments or billings to our customers for services that have not yet been performed or earned and retainers. These liabilities are recorded within other current liabilities and are recognized as services are provided. Any taxes assessed on revenues relating to services provided to our clients are recorded on a net basis. As of June 30, 2018, and December 31, 2017, contract liabilities was $17.2 million and $21.6 million, respectively. During the three and six months ended June 30, 2018, $4.0 million and $17.7 million, respectively, was recognized into revenue from the opening balance. The remaining change related to amounts billed or payments received for work not yet performed. Performance Obligations For disclosure purposes, we apply the practical expedient to exclude the value of unsatisfied performance obligations for contracts with an enforceable duration of one year or less. We also apply the practical expedient to exclude those amounts for contracts in which we apply the right to invoice. The majority of our contracts include termination for convenience clauses which generally require 30 days notice with no penalty. The notice period required determines the contract duration resulting in very few agreements which are contractually enforceable beyond one year.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2018
Segment Reporting Measurement Disclosures [Abstract]
Segment Information	5 . SEGMENT INFORMATION During the three months ended June 30, 2018, the Disputes, Forensics and Legal Technology business as well as the Transaction Advisory Services practice within our Financial Services Advisory and Compliance segment were classified as discontinued operations. As a result, we have eliminated the former Disputes, Forensics and Legal Technology segment from our segment results reporting. The segment information below is presented on a continuing operations basis. See Note 3 — Discontinued Operations for further information. Also, during the three months ended March 31, 2018, we moved our life sciences regulatory and compliance related business from the Disputes, Forensics and Legal Technology reporting segment into the Healthcare reporting segment. The change better aligns this business with our life sciences team as part of the Healthcare segment, as they have comparable client types and address similar business issues and industry dynamics. Prior year results have been adjusted to conform to current year presentation. • The Healthcare • The Energy • The Financial Services Advisory and Compliance 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 client-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 8 — Share-Based Compensation Expense and Note 9 — Supplemental Consolidated Balance Sheet Information). The information presented does not necessarily reflect the results of segment operations that would have occurred had the reporting segments been stand-alone businesses. Information on the segment operations has been summarized as follows (in thousands): For the three months ended For the six months ended June 30, June 30, 2018 2017 2018 2017 Revenues before reimbursements: Healthcare $ 91,594 $ 97,995 $ 181,743 $ 192,005 Energy 36,644 31,743 70,348 64,241 Financial Services Advisory and Compliance 36,986 30,338 74,578 59,538 Total revenues before reimbursements $ 165,224 $ 160,076 $ 326,669 $ 315,784 Total revenues: Healthcare $ 100,250 $ 107,281 $ 198,962 $ 210,296 Energy 44,183 36,544 81,820 74,266 Financial Services Advisory and Compliance 40,280 33,845 81,999 66,959 Total revenues $ 184,713 $ 177,670 $ 362,781 $ 351,521 Segment operating profit: Healthcare $ 27,375 $ 28,930 $ 47,765 $ 57,402 Energy 12,685 8,516 23,413 17,395 Financial Services Advisory and Compliance 13,387 11,674 28,223 22,355 Total segment operating profit 53,447 49,120 99,401 97,152 Segment reconciliation to income before income tax expense: Reconciling items: General and administrative expenses 34,912 34,663 71,991 71,035 Depreciation expense 4,943 5,530 9,940 10,815 Amortization expense 1,665 2,108 3,417 4,316 Other operating costs, net 2,295 - 3,278 1,306 Long-term compensation expense attributable to client-service employees (including share-based compensation expense) 1,344 2,377 2,789 4,585 Operating income 8,288 4,442 7,986 5,095 Interest and other expense, net 651 1,302 1,721 1,702 Income from continuing operations before income tax expense $ 7,637 $ 3,140 $ 6,265 $ 3,393 Total assets allocated by segment include accounts receivable, net and contract assets, certain retention-related prepaid assets, intangible assets, net and goodwill. The remaining assets are unallocated and include assets held for sale of $342.7 million and $329.8 million as of June 30, 2018 and December 31, 2017, respectively, related to assets previously allocated to the former Disputes, Forensics and Legal Technology segment and the Financial Services Advisory and Compliance segment (see Note 3 – Discontinued Operations). Allocated assets by segment were as follows (in thousands): June 30, December 31, 2018 2017 Healthcare $ 403,260 $ 419,894 Energy 126,443 115,478 Financial Services Advisory and Compliance 84,237 87,554 Unallocated assets 464,163 457,338 Total assets $ 1,078,103 $ 1,080,264

Goodwill And Intangible Assets,

Goodwill And Intangible Assets, Net	6 Months Ended
	Jun. 30, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	6 . GOODWILL AND INTANGIBLE ASSETS, NET Due to the pending divestiture of SaleCo we reclassified the book value of SaleCo goodwill to assets held for sale for each of the periods presented. Total goodwill transferred to assets held for sale was $213.1 million, which includes $5.7 million related to the transaction advisory services practice in Financial Services Advisory and Compliance segment (see Note 3 – Discontinued Operations). In addition, in the first quarter of 2018, we moved our life sciences regulatory and compliance related business from the Disputes, Forensics and Legal Technology segment into our Healthcare segment. The changes made to the goodwill balances of our reporting units for the six months ended June 30, 2018 and the year ended December 31, 2017, were as follows (shown in thousands): Healthcare Energy Financial Services Advisory and Compliance Total Company Goodwill at December 31, 2017 $ 278,130 $ 80,109 $ 54,462 $ 412,701 Transfer from the former Disputes, Forensics and Legal Technology segment 15,934 - - 15,934 Assets Held for Sale - - (5,676 ) (5,676 ) Goodwill at December 31, 2017 adjusted $ 294,064 $ 80,109 $ 48,786 $ 422,959 Adjustments (52 ) 200 (12 ) 136 Foreign currency translation (183 ) (188 ) (177 ) (548 ) Net goodwill at June 30, 2018 $ 293,829 $ 80,121 $ 48,597 $ 422,547 Healthcare Energy Financial Services Advisory and Compliance Total Company Goodwill at December 31, 2016 $ 272,032 $ 77,924 $ 53,784 $ 403,740 Transfer from the former Disputes, Forensics and Legal Technology segment 15,934 - - 15,934 Assets Held for Sale - - (5,676 ) (5,676 ) Goodwill at December 31, 2016 adjusted $ 287,966 $ 77,924 $ 48,108 $ 413,998 Acquisitions 5,837 - - 5,837 Adjustments 9 1,231 (35 ) 1,205 Foreign currency translation 252 954 713 1,919 Net goodwill at December 31, 2017 $ 294,064 $ 80,109 $ 48,786 $ 422,959 We performed our annual goodwill impairment test as of May 31, 2018 on our three continuing reporting units and our former Disputes, Forensics and Legal Technology reporting unit using certain key assumptions. The key assumptions included: internal projections completed during our first quarter 2018 forecasting process; profit margin improvement generally consistent with our longer-term historical performance; assumptions regarding contingent revenue; revenue growth consistent with our longer term historical performance also considering our near term investment plans and growth objectives; discount rates based on comparable discount rates for our peer group; revenue and EBITDA multiples comparable to multiples for our peer group; Navigant-specific risk considerations; control premium; and cost of capital based on our historical experience. . As of May 31, 2018, the estimated fair value of our Healthcare, Energy and Financial Services Advisory and Compliance reporting units exceeded the fair value of invested capital by 23%, 32%, and 72%, 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 on our remaining three reporting units. We also reviewed the book value of goodwill and related assets and liabilities held for sale against the fair value based upon expected sale price and determined that no impairment was indicated. We will continue to monitor the factors and key assumptions used in determining the fair value of each of our continuing three 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 impairment test as of May 31, 2019. As part of designating our former Disputes, Forensics and Legal Technology segment and the transaction advisory services practice as assets held for sale, we moved $0.3 million of intangible assets which is net of $3.6 million of accumulated amortization. Intangible assets consisted of (in thousands): June 30, December 31, 2018 2017 Intangible assets: Customer lists and relationships $ 106,291 $ 106,035 Non-compete agreements 23,165 22,866 Other 28,635 28,825 Intangible assets, at cost 158,091 157,726 Less: accumulated amortization (140,965 ) (137,554 ) Intangible assets, net $ 17,126 $ 20,172 Our intangible assets have estimated remaining useful lives ranging up to seven 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 June 30, 2018, our intangible assets categories were as follows (in thousands, except year data): Category Weighted Average Remaining Years Amount Customer lists and relationships, net 4.4 $ 15,029 Non-compete agreements, net 2.9 1,418 Other intangible assets, net 3.3 679 Total intangible assets, net 4.2 $ 17,126 Total amortization expense was $3.4 million and $4.3 million for the six months ended June 30, 2018 and 2017, respectively. The estimated annual aggregate amortization expense to be recorded in the next five years related to intangible assets at June 30, 2018 is as follows (in thousands): Year Ending December 31, Amount 2018 (includes January - June) $ 6,364 2019 4,514 2020 3,526 2021 3,698 2022 680 2023 1,078

Net Income Per Share (EPS)

Net Income Per Share (EPS)	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Net Income Per Share (EPS)	7 . NET INCOME PER SHARE (EPS) The components of basic and diluted shares were as follows (in thousands and based on the weighted average days outstanding for the periods): For the three months ended June 30, For the six months ended June 30, 2018 2017 2018 2017 Basic shares 45,106 47,113 45,113 47,023 Employee stock options 171 169 162 208 Restricted stock units 1,235 1,378 1,390 1,528 Contingently issuable shares 37 36 27 74 Diluted shares 46,549 48,696 46,692 48,833 Antidilutive shares (1) 35 179 34 91 ( 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	6 Months Ended
	Jun. 30, 2018
Share Based Compensation [Abstract]
Share-Based Compensation Expense	8 . 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 were as follows (in thousands): For the three months ended For the six months ended June 30, June 30, 2018 2017 2018 2017 Amortization of restricted stock unit awards $ 1,663 $ 3,391 $ 4,437 $ 5,640 Amortization of stock option awards 24 160 58 379 Discount given on employee stock purchase transactions through our Employee Stock Purchase Plan 73 66 179 181 Total share-based compensation expense $ 1,760 $ 3,617 $ 4,674 $ 6,200 Total share-based compensation expense consisted of the following (in thousands): For the three months ended For the six months ended June 30, June 30, 2018 2017 2018 2017 Cost of services before reimbursable expenses $ 673 $ 1,836 $ 1,438 $ 3,014 General and administrative expenses 1,087 1,781 3,236 3,186 Total share-based compensation expense $ 1,760 $ 3,617 $ 4,674 $ 6,200 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. Amounts are presented on a continuing operations basis (see Note 3 – Discontinued Operations). At June 30, 2018, we had $11.5 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 six months ended June 30, 2018, we granted an aggregate of 357,814 share-based awards, consisting of restricted stock units with an aggregate fair value of $7.5 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	6 Months Ended
	Jun. 30, 2018
Balance Sheet Related Disclosures [Abstract]
Supplemental Consolidated Balance Sheet Information	9 . SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION Accounts Receivable, Net and Contract Assets The components of accounts receivable, net and contract assets, were as follows (in thousands): June 30, December 31, 2018 2017 Billed amounts $ 102,073 $ 112,356 Engagements in process 76,181 64,835 Allowance for uncollectible billed amounts (8,269 ) (6,288 ) Allowance for uncollectible engagements in process (5,244 ) (5,065 ) Accounts receivable, net and contract assets $ 164,741 $ 165,838 Receivables attributable to engagements in process represent balances for services that have been performed and earned but have not been billed to the client. Engagements in process include contract assets. See Note 4 – Revenue Recognition for information on contract assets. 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 expenses and other current assets were as follows (in thousands): June 30, December 31, 2018 2017 Notes receivable - current $ 959 $ 1,352 Prepaid recruiting and retention incentives - current 4,729 4,437 Other prepaid expenses and other current assets 14,300 15,217 Prepaid expenses and other current assets $ 19,988 $ 21,006 Other Assets The components of other assets were as follows (in thousands): June 30, December 31, 2018 2017 Notes receivable - non-current $ 916 $ 1,347 Capitalized client-facing assets 857 1,821 Prepaid recruiting and retention incentives - non-current 3,067 3,164 Prepaid expenses and other non-current assets 2,275 3,046 Other assets $ 7,115 $ 9,378 Notes receivable, current and non-current, represent unsecured employee loans. These loans were issued to recruit or retain certain senior-level client-service employees. 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 terms of the loans. Capitalized client-facing assets include software and hardware that is used by our clients as part of their 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 periods in which they are recoverable from the employees, with periods averaging three years. During the six months ended June 30, 2018 and 2017, we granted $3.9 million and $2.0 million, respectively, in sign-on and retention bonuses. Property and Equipment, Net The components of property and equipment, net were as follows (in thousands): June 30, December 31, 2018 2017 Furniture, fixtures and equipment $ 57,582 $ 56,298 Software 89,464 86,611 Leasehold improvements 48,994 46,118 Property and equipment, at cost 196,040 189,027 Less: accumulated depreciation and amortization (127,486 ) (117,595 ) Property and equipment, net $ 68,554 $ 71,432 During the six months ended June 30, 2018, including discontinued operations, we invested $7.5 million in property and equipment, including $3.2 million in leasehold improvements, $3.6 million in technology infrastructure and software, and $0.7 million in furniture and other equipment. Other Current Liabilities The components of other current liabilities were as follows (in thousands): June 30, December 31, 2018 2017 Deferred acquisition liabilities - current $ 1,564 $ 3,897 Contract liabilities 17,192 21,621 Deferred rent - current 2,739 2,466 Other current liabilities 1,675 2,566 Total other current liabilities $ 23,170 $ 30,550 Other Non-Current Liabilities The components of other non-current liabilities were as follows (in thousands): June 30, December 31, 2018 2017 Deferred acquisition liabilities - non-current $ 1,986 $ 1,972 Deferred rent - non-current 22,517 23,499 Other non-current liabilities 1,432 1,131 Total other non-current liabilities $ 25,935 $ 26,602 Deferred acquisition liabilities, current and non-current, at June 30, 2018 consisted of cash obligations related to contingent and definitive purchase price considerations recorded at fair value and net present value, respectively. See Note 14 – Fair Value for additional information regarding deferred contingent consideration fair value adjustments. The current and non-current portions of deferred rent relate to tenant allowances and incentives on lease arrangements for our office facilities that expire at various dates through 2028. At June 30, 2018, other non-current liabilities included $0.7 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 relative achievement of certain performance targets during the year prior to grant. Contract liabilities represents advance billings to our clients for services that have not yet been performed and earned. Further information regarding the amount of revenue recognized of the beginning contract liabilities balance in the six months ended June 30, 2018 can be found in Note 4 - Revenue Recognition. As a result of our adoption of Topic 606, as of January 1, 2018 we renamed Deferred Revenue to Contract liabilities.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended
	Jun. 30, 2018
Accumulated Other Comprehensive Income Loss [Abstract]
Accumulated Other Comprehensive Loss	10 . ACCUMULATED OTHER COMPREHENSIVE LOSS The activity in accumulated other comprehensive loss was as follows (in thousands): For the three months ended For the six months ended June 30, June 30, 2018 2017 2018 2017 Unrealized loss on foreign exchange: Balance at beginning of period $ (17,939 ) $ (24,336 ) $ (19,308 ) $ (25,166 ) Unrealized (loss) gain on foreign exchange (3,406 ) 2,714 (2,037 ) 3,544 Balance at end of period $ (21,345 ) $ (21,622 ) $ (21,345 ) $ (21,622 ) Unrealized loss on derivatives: Balance at beginning of period $ 387 $ (9 ) $ 130 $ (40 ) Unrealized gain (loss) on derivatives in period, net of reclassification 112 (15 ) 362 (4 ) Reclassified to interest expense (54 ) (11 ) (44 ) 23 Income tax expense 15 5 12 (9 ) Balance at end of period $ 460 $ (30 ) $ 460 $ (30 ) 2018 2017 Accumulated other comprehensive loss at June 30, (20,885 ) (21,652 )

Derivatives and Hedging Activit

Derivatives and Hedging Activity	6 Months Ended
	Jun. 30, 2018
Interest Rate Derivatives [Abstract]
Derivatives and Hedging Activity	11 . DERIVATIVES AND HEDGING ACTIVITY During the six months ended June 30, 2018, the interest rate derivatives outstanding were as follows (summarized based on month of execution): Number of Total Notional Amount Month executed Contracts Beginning Date Maturity Date Rate (millions) June 2015 1 June 30, 2015 June 30, 2018 1.40% $ 5.0 April 2017 2 April 13, 2017 April 30, 2020 1.81% $ 15.0 July 2017 4 July 31, 2017 July 31, 2020 1.78% $ 17.5 Subject to the outcome of the pending sale of SaleCo, we would otherwise 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 six months ended June 30, 2018. During both the six months ended June 30, 2018 and 2017, we recorded nil in interest expense associated with differentials received or paid under the interest rate derivatives.

Bank Debt

Bank Debt	6 Months Ended
	Jun. 30, 2018
Line Of Credit Facility [Abstract]
Bank Debt	1 2 . BANK DEBT Our credit agreement provides a $400 million revolving credit facility. The credit facility becomes due and payable in full upon maturity on March 28, 2022. 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 million. Borrowings and repayments under the credit facility may be made in multiple currencies including United States (U.S.) Dollars, Canadian Dollars, United Kingdom (U.K.) Pound Sterling and Euro. On June 22, 2018 (as effective upon the occurrence of certain conditions described therein), we entered into a consent agreement with the agent and the lenders to (i) permit certain aspects of the divestiture of SaleCo that would have otherwise not have been permitted under restrictive covenants in the credit agreement and (ii) exercise the Company’s option to reduce the aggregate revolving commitments under the credit agreement from $400 million to $350 million, in each case effective concurrently with the closing of the reorganization and sale of SaleCo. At June 30, 2018, we had aggregate borrowings outstanding of $147.0 million, compared to $132.9 million at December 31, 2017. Based on our financial covenants at June 30, 2018, approximately $249.1 million in additional borrowings were available to us under the credit facility. At June 30, 2018, we had $3.9 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 June 30, 2018, 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 0.00% and 1.00%. Our average borrowing rate (including the impact of our interest rate derivatives; see Note 11 — Derivatives and Hedging Activity) was 3.1% and 2.3% for the three months ended June 30, 2018 and 2017, respectively and 3.0% and 2.5% for the six months ended June 30, 2018 and 2017, respectively. Our credit agreement contains certain financial covenants, including covenants that require that we maintain a consolidated leverage ratio of not greater than 3.5:1, with certain exceptions as defined in the agreement, and a consolidated interest coverage ratio (the ratio of the sum of adjusted EBIT, as defined in the credit agreement, to cash interest expense) of not less than 2.0:1. At June 30, 2018, under the definitions in the credit agreement, our consolidated leverage ratio was 1.0:1 and our consolidated interest coverage ratio was 21.1:1. In addition, the credit agreement contains customary affirmative and negative covenants (subject to exceptions), including covenants that in certain circumstances limit our ability to incur liens or other encumbrances, make investments and acquisitions, incur indebtedness, enter into mergers, consolidations and asset dispositions, pay cash dividends after the occurrence of an event of default, 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 June 30, 2018; however, there can be no assurances that we will remain in compliance in the future.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	1 3 . INCOME TAXES On December 22, 2017, the President of the United States signed into law the Tax Reform. The legislation significantly changed U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a repatriation tax on deemed repatriated earnings of foreign subsidiaries. Tax Reform permanently reduced the U.S. corporate income tax rate from a maximum of 35% to a 21% rate, effective January 1, 2018. While Tax Reform provides for a territorial tax system, beginning in 2018, it includes the global intangible low-taxed income (“GILTI”) provision. We elected to account for GILTI tax in the period in which it is incurred. The GILTI provisions require us to include in our U.S. income tax return foreign subsidiary earnings in excess of an allowable return on the foreign subsidiary’s tangible assets. As a result of the GILTI provisions, our effective tax rate from continuing operations increased by 1.7% for the six months ended June 30, 2018, and our effective income tax rate from discontinued operations increased by 0.2% for the six months ended June 30, 2017. In conjunction with the GILTI provisions, the new law provides a 13.125% effective tax rate on excess returns earned directly from foreign services. Specifically, the new law allows us a deduction equal to foreign derived intangible income ("FDII"). Our FDII is the amount of our "deemed intangible income" that is attributable to the performance of services for foreign persons or with respect to property outside the U.S. The FDII provisions allow us to deduct from our U.S. income tax return foreign services income in excess of a minimum return on our tangible assets. As a result of the FDII provisions, our effective tax rate from continuing operations decreased by 4.7% for the six months ended June 30, 2018, and our effective tax rate from discontinued operations decreased by 2.1% for the six months ended June 30, 2018. On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of Tax Reform. We recognized provisional tax impacts related to the deemed repatriated earnings and the revaluation of deferred tax assets and liabilities in its consolidated financial statements for the year ended December 31, 2017. The ultimate impact may differ from those provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretations and assumptions we have made, additional regulatory guidance that may be issued, and actions we may take as a result of Tax Reform. Any adjustments made to the provisional amounts under SAB 118 should be recorded as discrete adjustments in the period identified (not to extend beyond the one-year measurement provided in SAB 118). During the six months ended June 30, 2018, our effective tax rate from continuing operations increased by 0.8% due to adjustments to its provisional amounts included in our consolidated financial statements for the year ended December 31, 2017. The accounting is expected to be completed when the 2017 U.S. corporate income tax return is filed in October of 2018.

Fair Value

Fair Value	6 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value	1 4 . 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 payments on our borrowings (see Note 11 – 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 six months ended June 30, 2017, we recorded $1.2 million in other operating costs for a net increase in the liability, reflecting changes in the fair value estimate of the deferred contingent acquisition liability for certain acquisitions made in 2017 (see Note 3 – Acquisitions to the consolidated financial statements in our 2017 Form 10-K). The following table summarizes the changes in deferred contingent acquisition liabilities (in thousands): For the six months ended June 30, 2018 2017 Beginning Balance $ 3,870 $ 1,723 Accretion of acquisition-related contingent consideration 100 139 Remeasurement of acquisition-related contingent consideration - 1,199 Payments (2,356 ) (330 ) Ending Balance $ 1,614 $ 2,731 At June 30, 2018, 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, net and contract assets and accounts payable, to approximate the fair value of the respective assets and liabilities at June 30, 2018 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 June 30, 2018 and December 31, 2017 were 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 June 30, 2018 Interest rate derivatives, net $ - $ (633 ) $ - $ (633 ) Deferred contingent acquisition liabilities $ - $ - $ 1,614 $ 1,614 At December 31, 2017 Interest rate derivatives, net $ - $ (213 ) $ - $ (213 ) Deferred contingent acquisition liabilities $ - $ - $ 3,870 $ 3,870

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
	Jun. 30, 2018
Discontinued Operations And Disposal Groups [Abstract]
Schedule of Amounts Attributable to Each Category of Discontinued Operations	The amounts attributable to each category of discontinued operations were as follows (in thousands): For the three months ended For the six months ended June 30, June 30, 2018 2017 2018 2017 Revenues before reimbursements $ 87,169 $ 75,162 $ 169,603 $ 155,665 Total revenues 91,013 79,176 177,465 163,162 Cost of services including reimbursables 60,168 59,402 118,655 118,054 General and administrative expenses 8,770 7,063 16,053 12,175 Amortization and depreciation expense 1,931 2,407 3,884 4,706 Interest expense 600 497 1,088 919 Income from discontinued operations before income tax expense 19,516 9,805 37,728 27,308 Income from discontinued operations, net of tax 22,698 6,234 36,148 16,743 In conjunction with the anticipated SaleCo transaction (see Note 3 – Discontinued Operations), we recognized $7.9 million tax effected value of outside tax basis differences in foreign stock that originated from our impairment of goodwill in 2014 that was not previously included on our unaudited consolidated balance sheets. As the assets and liabilities of SaleCo met the criteria for assets held for sale, it became apparent that realization of these tax assets is likely to happen in the foreseeable future and as such, were recognized and recorded within assets held for sale and as a benefit within deferred income tax expense during the three months ended June 30, 2018. Interest expense is allocated to discontinued operations based on the ratio of net assets of discontinued operations to the sum of total net assets plus consolidated debt. June 30, December 31, 2018 2017 Current assets held for sale Accounts receivable, net and contract assets $ 113,219 $ 102,003 Prepaid expenses and other current assets 11,761 11,915 Property and equipment, net 14,234 17,737 Intangible assets, net 308 881 Goodwill 213,070 214,328 Other assets 14,300 14,166 Total assets held for sale $ 366,892 $ 361,030 Current liabilities held for sale Accounts payable $ 3,710 $ 3,994 Accrued liabilities 5,746 4,160 Accrued compensation-related costs 28,312 38,258 Income taxes payable 2,159 1,521 Other current liabilities 5,321 8,346 Other non-current liabilities 5,776 5,572 Long-term deferred tax liability 18,041 24,533 Total liabilities held for sale $ 69,065 $ 86,384

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2018
Segment Reporting Measurement Disclosures [Abstract]
Schedule of Segment Revenues before Reimbursements, Segment Total Revenues and Segment Operating Profit	For the three months ended For the six months ended June 30, June 30, 2018 2017 2018 2017 Revenues before reimbursements: Healthcare $ 91,594 $ 97,995 $ 181,743 $ 192,005 Energy 36,644 31,743 70,348 64,241 Financial Services Advisory and Compliance 36,986 30,338 74,578 59,538 Total revenues before reimbursements $ 165,224 $ 160,076 $ 326,669 $ 315,784 Total revenues: Healthcare $ 100,250 $ 107,281 $ 198,962 $ 210,296 Energy 44,183 36,544 81,820 74,266 Financial Services Advisory and Compliance 40,280 33,845 81,999 66,959 Total revenues $ 184,713 $ 177,670 $ 362,781 $ 351,521 Segment operating profit: Healthcare $ 27,375 $ 28,930 $ 47,765 $ 57,402 Energy 12,685 8,516 23,413 17,395 Financial Services Advisory and Compliance 13,387 11,674 28,223 22,355 Total segment operating profit 53,447 49,120 99,401 97,152 Segment reconciliation to income before income tax expense: Reconciling items: General and administrative expenses 34,912 34,663 71,991 71,035 Depreciation expense 4,943 5,530 9,940 10,815 Amortization expense 1,665 2,108 3,417 4,316 Other operating costs, net 2,295 - 3,278 1,306 Long-term compensation expense attributable to client-service employees (including share-based compensation expense) 1,344 2,377 2,789 4,585 Operating income 8,288 4,442 7,986 5,095 Interest and other expense, net 651 1,302 1,721 1,702 Income from continuing operations before income tax expense $ 7,637 $ 3,140 $ 6,265 $ 3,393
Total Assets by Segment	June 30, December 31, 2018 2017 Healthcare $ 403,260 $ 419,894 Energy 126,443 115,478 Financial Services Advisory and Compliance 84,237 87,554 Unallocated assets 464,163 457,338 Total assets $ 1,078,103 $ 1,080,264

Goodwill And Intangible Asset22

Goodwill And Intangible Assets, Net (Tables)	6 Months Ended
	Jun. 30, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Change in Carrying Values of Goodwill Assets by Segment	Healthcare Energy Financial Services Advisory and Compliance Total Company Goodwill at December 31, 2017 $ 278,130 $ 80,109 $ 54,462 $ 412,701 Transfer from the former Disputes, Forensics and Legal Technology segment 15,934 - - 15,934 Assets Held for Sale - - (5,676 ) (5,676 ) Goodwill at December 31, 2017 adjusted $ 294,064 $ 80,109 $ 48,786 $ 422,959 Adjustments (52 ) 200 (12 ) 136 Foreign currency translation (183 ) (188 ) (177 ) (548 ) Net goodwill at June 30, 2018 $ 293,829 $ 80,121 $ 48,597 $ 422,547 Healthcare Energy Financial Services Advisory and Compliance Total Company Goodwill at December 31, 2016 $ 272,032 $ 77,924 $ 53,784 $ 403,740 Transfer from the former Disputes, Forensics and Legal Technology segment 15,934 - - 15,934 Assets Held for Sale - - (5,676 ) (5,676 ) Goodwill at December 31, 2016 adjusted $ 287,966 $ 77,924 $ 48,108 $ 413,998 Acquisitions 5,837 - - 5,837 Adjustments 9 1,231 (35 ) 1,205 Foreign currency translation 252 954 713 1,919 Net goodwill at December 31, 2017 $ 294,064 $ 80,109 $ 48,786 $ 422,959
Schedule of Finite-Lived Intangible Assets by Major Category	June 30, December 31, 2018 2017 Intangible assets: Customer lists and relationships $ 106,291 $ 106,035 Non-compete agreements 23,165 22,866 Other 28,635 28,825 Intangible assets, at cost 158,091 157,726 Less: accumulated amortization (140,965 ) (137,554 ) Intangible assets, net $ 17,126 $ 20,172
Schedule of Intangible Assets Categories	Category Weighted Average Remaining Years Amount Customer lists and relationships, net 4.4 $ 15,029 Non-compete agreements, net 2.9 1,418 Other intangible assets, net 3.3 679 Total intangible assets, net 4.2 $ 17,126
Schedule of Amortization Expense	Year Ending December 31, Amount 2018 (includes January - June) $ 6,364 2019 4,514 2020 3,526 2021 3,698 2022 680 2023 1,078

Net Income Per Share (EPS) (Tab

Net Income Per Share (EPS) (Tables)	6 Months Ended
	Jun. 30, 2018
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	For the three months ended June 30, For the six months ended June 30, 2018 2017 2018 2017 Basic shares 45,106 47,113 45,113 47,023 Employee stock options 171 169 162 208 Restricted stock units 1,235 1,378 1,390 1,528 Contingently issuable shares 37 36 27 74 Diluted shares 46,549 48,696 46,692 48,833 Antidilutive shares (1) 35 179 34 91 ( 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 Expe24

Share-Based Compensation Expense (Tables)	6 Months Ended
	Jun. 30, 2018
Share Based Compensation [Abstract]
Schedule of Share-Based Compensation Expense Showing Amount Attributable to Each Category	For the three months ended For the six months ended June 30, June 30, 2018 2017 2018 2017 Amortization of restricted stock unit awards $ 1,663 $ 3,391 $ 4,437 $ 5,640 Amortization of stock option awards 24 160 58 379 Discount given on employee stock purchase transactions through our Employee Stock Purchase Plan 73 66 179 181 Total share-based compensation expense $ 1,760 $ 3,617 $ 4,674 $ 6,200
Schedule of Total Share-Based Compensation Expense	For the three months ended For the six months ended June 30, June 30, 2018 2017 2018 2017 Cost of services before reimbursable expenses $ 673 $ 1,836 $ 1,438 $ 3,014 General and administrative expenses 1,087 1,781 3,236 3,186 Total share-based compensation expense $ 1,760 $ 3,617 $ 4,674 $ 6,200

Supplemental Consolidated Bal25

Supplemental Consolidated Balance Sheet Information (Tables)	6 Months Ended
	Jun. 30, 2018
Balance Sheet Related Disclosures [Abstract]
Components of Accounts Receivable, Net and Contract Asset	June 30, December 31, 2018 2017 Billed amounts $ 102,073 $ 112,356 Engagements in process 76,181 64,835 Allowance for uncollectible billed amounts (8,269 ) (6,288 ) Allowance for uncollectible engagements in process (5,244 ) (5,065 ) Accounts receivable, net and contract assets $ 164,741 $ 165,838
Components of Prepaid Expenses and Other Current Assets	June 30, December 31, 2018 2017 Notes receivable - current $ 959 $ 1,352 Prepaid recruiting and retention incentives - current 4,729 4,437 Other prepaid expenses and other current assets 14,300 15,217 Prepaid expenses and other current assets $ 19,988 $ 21,006
Components of Other Assets	June 30, December 31, 2018 2017 Notes receivable - non-current $ 916 $ 1,347 Capitalized client-facing assets 857 1,821 Prepaid recruiting and retention incentives - non-current 3,067 3,164 Prepaid expenses and other non-current assets 2,275 3,046 Other assets $ 7,115 $ 9,378
Property and Equipment, Net	June 30, December 31, 2018 2017 Furniture, fixtures and equipment $ 57,582 $ 56,298 Software 89,464 86,611 Leasehold improvements 48,994 46,118 Property and equipment, at cost 196,040 189,027 Less: accumulated depreciation and amortization (127,486 ) (117,595 ) Property and equipment, net $ 68,554 $ 71,432
Components of Other Current Liabilities	June 30, December 31, 2018 2017 Deferred acquisition liabilities - current $ 1,564 $ 3,897 Contract liabilities 17,192 21,621 Deferred rent - current 2,739 2,466 Other current liabilities 1,675 2,566 Total other current liabilities $ 23,170 $ 30,550
Components of Other Non-Current Liabilities	June 30, December 31, 2018 2017 Deferred acquisition liabilities - non-current $ 1,986 $ 1,972 Deferred rent - non-current 22,517 23,499 Other non-current liabilities 1,432 1,131 Total other non-current liabilities $ 25,935 $ 26,602

Accumulated Other Comprehensi26

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Jun. 30, 2018
Accumulated Other Comprehensive Income Loss [Abstract]
Summary of Activity in Accumulated Other Comprehensive Loss	The activity in accumulated other comprehensive loss was as follows (in thousands): For the three months ended For the six months ended June 30, June 30, 2018 2017 2018 2017 Unrealized loss on foreign exchange: Balance at beginning of period $ (17,939 ) $ (24,336 ) $ (19,308 ) $ (25,166 ) Unrealized (loss) gain on foreign exchange (3,406 ) 2,714 (2,037 ) 3,544 Balance at end of period $ (21,345 ) $ (21,622 ) $ (21,345 ) $ (21,622 ) Unrealized loss on derivatives: Balance at beginning of period $ 387 $ (9 ) $ 130 $ (40 ) Unrealized gain (loss) on derivatives in period, net of reclassification 112 (15 ) 362 (4 ) Reclassified to interest expense (54 ) (11 ) (44 ) 23 Income tax expense 15 5 12 (9 ) Balance at end of period $ 460 $ (30 ) $ 460 $ (30 ) 2018 2017 Accumulated other comprehensive loss at June 30, (20,885 ) (21,652 )

Derivatives And Hedging Activ27

Derivatives And Hedging Activity (Tables)	6 Months Ended
	Jun. 30, 2018
Interest Rate Derivatives [Abstract]
Schedule of Interest Rate Derivatives	During the six months ended June 30, 2018, the interest rate derivatives outstanding were as follows (summarized based on month of execution): Number of Total Notional Amount Month executed Contracts Beginning Date Maturity Date Rate (millions) June 2015 1 June 30, 2015 June 30, 2018 1.40% $ 5.0 April 2017 2 April 13, 2017 April 30, 2020 1.81% $ 15.0 July 2017 4 July 31, 2017 July 31, 2020 1.78% $ 17.5

Fair Value (Tables)

Fair Value (Tables)	6 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Changes in Deferred Contingent Consideration Liabilities	For the six months ended June 30, 2018 2017 Beginning Balance $ 3,870 $ 1,723 Accretion of acquisition-related contingent consideration 100 139 Remeasurement of acquisition-related contingent consideration - 1,199 Payments (2,356 ) (330 ) Ending Balance $ 1,614 $ 2,731
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 June 30, 2018 Interest rate derivatives, net $ - $ (633 ) $ - $ (633 ) Deferred contingent acquisition liabilities $ - $ - $ 1,614 $ 1,614 At December 31, 2017 Interest rate derivatives, net $ - $ (213 ) $ - $ (213 ) Deferred contingent acquisition liabilities $ - $ - $ 3,870 $ 3,870

Description Of Business And B29

Description Of Business And Basis Of Presentation (Narrative) (Details)	6 Months Ended
	Jun. 30, 2018Segment
Segment Reporting Information [Line Items]
Number of operating segments	3
Disputes, Forensics and Legal Technology and Transaction Advisory Services [Member]
Segment Reporting Information [Line Items]
Agreement to sell date	Jun. 23, 2018

Discontinued Operations (Narrat

Discontinued Operations (Narrative) (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)Segment	Jun. 30, 2017USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of operating segments | Segment			3
Disputes, Forensics and Legal Technology and Transaction Advisory Services [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Agreement to sell date			Jun. 23, 2018
Discontinued operation, tax effect value recognized	$ 7.9
Capital expenditures	$ 0	$ 6.1	$ 0.3	$ 8.3

Discontinued Operations (Schedu

Discontinued Operations (Schedule of Amounts Attributable to Each Category of Discontinued Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Income from discontinued operations, net of tax	$ 22,698	$ 6,234	$ 36,148	$ 16,743
Current assets held for sale
Total assets held for sale	366,892		366,892		$ 361,030
Current liabilities held for sale
Total liabilities held for sale	69,065		69,065		86,384
Disputes, Forensics and Legal Technology and Transaction Advisory Services [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Revenues before reimbursements	87,169	75,162	169,603	155,665
Total revenues	91,013	79,176	177,465	163,162
Cost of services including reimbursables	60,168	59,402	118,655	118,054
General and administrative expenses	8,770	7,063	16,053	12,175
Amortization and depreciation expense	1,931	2,407	3,884	4,706
Interest expense	600	497	1,088	919
Income from discontinued operations before income tax expense	19,516	9,805	37,728	27,308
Income from discontinued operations, net of tax	22,698	$ 6,234	36,148	$ 16,743
Current assets held for sale
Accounts receivable, net and contract assets	113,219		113,219		102,003
Prepaid expenses and other current assets	11,761		11,761		11,915
Property and equipment, net	14,234		14,234		17,737
Intangible assets, net	308		308		881
Goodwill	213,070		213,070		214,328
Other assets	14,300		14,300		14,166
Total assets held for sale	366,892		366,892		361,030
Current liabilities held for sale
Accounts payable	3,710		3,710		3,994
Accrued liabilities	5,746		5,746		4,160
Accrued compensation-related costs	28,312		28,312		38,258
Income taxes payable	2,159		2,159		1,521
Other current liabilities	5,321		5,321		8,346
Other non-current liabilities	5,776		5,776		5,572
Long-term deferred tax liability	18,041		18,041		24,533
Total liabilities held for sale	$ 69,065		$ 69,065		$ 86,384

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Revenue Recognition [Line Items]
Contract liabilities	$ 17,192	$ 17,192	$ 21,621
Remaining performance obligations expected to be satisfied beyond one year	35,300	$ 35,300
Contract termination notice days with no penalty		30 days
Effect of Adoption of Topic 606 [Member]
Revenue Recognition [Line Items]
Net increase to opening retained earnings, net of tax	200	$ 200
Contract liabilities	17,200	17,200	$ 21,600
Amount of contract liability, revenue recognized	4,000	17,700
Effect of Adoption of Topic 606 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606
Revenue Recognition [Line Items]
Estimated variable consideration that have not recognized in prior revenue recognition guidance	$ 300	$ 3,100

Revenue Recognition (Narrativ33

Revenue Recognition (Narrative) (Details 1) $ in Millions	Jun. 30, 2018USD ($)
Revenue Recognition [Line Items]
Remaining performance obligations expected to be satisfied beyond one year	$ 35.3
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2018-07-01
Revenue Recognition [Line Items]
Remaining performance obligations expected to be satisfied beyond one year	$ 7

Segment Information (Narrative)

Segment Information (Narrative) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2018USD ($)Segment	Dec. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | Segment	3
Disputes, Forensics and Legal Technology and Transaction Advisory Services [Member]
Segment Reporting Information [Line Items]
Unallocated assets include assets held for sale | $	$ 342.7	$ 329.8

Segment Information (Schedule o

Segment Information (Schedule of Segment Revenues before Reimbursements, Segment Total Revenues and Segment Operating Profit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Segment Reporting Information [Line Items]
Total revenues before reimbursements	$ 165,224	$ 160,076	$ 326,669	$ 315,784
Total revenues	184,713	177,670	362,781	351,521
Total segment operating profit	53,447	49,120	99,401	97,152
General and administrative expenses	34,912	34,663	71,991	71,035
Depreciation expense	4,943	5,530	9,940	10,815
Amortization expense	1,665	2,108	3,417	4,316
Other operating costs, net	2,295		3,278	1,306
Long-term compensation expense attributable to client-service employees (including share-based compensation expense)	1,344	2,377	2,789	4,585
Operating income	8,288	4,442	7,986	5,095
Interest and other expense, net	651	1,302	1,721	1,702
Income from continuing operations before income tax expense	7,637	3,140	6,265	3,393
Healthcare [Member]
Segment Reporting Information [Line Items]
Total revenues before reimbursements	91,594	97,995	181,743	192,005
Total revenues	100,250	107,281	198,962	210,296
Total segment operating profit	27,375	28,930	47,765	57,402
Energy [Member]
Segment Reporting Information [Line Items]
Total revenues before reimbursements	36,644	31,743	70,348	64,241
Total revenues	44,183	36,544	81,820	74,266
Total segment operating profit	12,685	8,516	23,413	17,395
Financial Services Advisory and Compliance [Member]
Segment Reporting Information [Line Items]
Total revenues before reimbursements	36,986	30,338	74,578	59,538
Total revenues	40,280	33,845	81,999	66,959
Total segment operating profit	$ 13,387	$ 11,674	$ 28,223	$ 22,355

Segment Information (Total Asse

Segment Information (Total Assets by Segment) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 1,078,103	$ 1,080,264
Healthcare [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	403,260	419,894
Energy [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	126,443	115,478
Financial Services Advisory and Compliance [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	84,237	87,554
Unallocated Assets [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 464,163	$ 457,338

Goodwill and Intangible Asset37

Goodwill and Intangible Assets, Net (Narrative) (Details) $ in Thousands	May 31, 2018Segment	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Jun. 23, 2018USD ($)	Dec. 31, 2017USD ($)	May 31, 2017
Goodwill [Line Items]
Number of remaining reporting units | Segment	3
Amortization expense		$ 1,665	$ 2,108	$ 3,417	$ 4,316
Maximum [Member]
Goodwill [Line Items]
Estimated remaining useful lives				7 years
Healthcare [Member]
Goodwill [Line Items]
Percentage of fair value of reporting unit in excess of carrying value								23.00%
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								72.00%
Disputes, Forensics and Legal Technology and Transaction Advisory Services [Member]
Goodwill [Line Items]
Goodwill transferred to assets held for sale		213,070		$ 213,070			$ 214,328
Intangible assets moved to asset held for sale		308		308			$ 881
Disputes, Forensics and Legal Technology and Transaction Advisory Services [Member] | Discontinued Operations, Held-for-sale [Member]
Goodwill [Line Items]
Goodwill transferred to assets held for sale						$ 213,100
Disputes, Forensics and Legal Technology [Member] | Discontinued Operations, Held-for-sale [Member]
Goodwill [Line Items]
Intangible assets moved to asset held for sale		$ 300		300
Accumulated amortization of intangible assets				$ 3,600

Goodwill and Intangible Asset38

Goodwill and Intangible Assets, Net (Schedule of Change in Carrying Values of Goodwill Assets by Segment) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Goodwill [Line Items]
Goodwill, beginning balance	$ 422,959	$ 413,998
Acquisitions		5,837
Adjustments	136	1,205
Foreign currency translation	(548)	1,919
Net goodwill	422,547	422,959
Scenario, Previously Reported [Member]
Goodwill [Line Items]
Goodwill, beginning balance	412,701	403,740
Transfer from Former Disputes, Forensics and Legal Technology Segment [Member]
Goodwill [Line Items]
Goodwill, beginning balance	15,934	15,934
Transfer from Former Disputes, Forensics and Legal Technology Segment [Member] | Assets Held for Sale [Member]
Goodwill [Line Items]
Goodwill, beginning balance	(5,676)	(5,676)
Healthcare [Member]
Goodwill [Line Items]
Goodwill, beginning balance	294,064	287,966
Acquisitions		5,837
Adjustments	(52)	9
Foreign currency translation	(183)	252
Net goodwill	293,829	294,064
Healthcare [Member] | Scenario, Previously Reported [Member]
Goodwill [Line Items]
Goodwill, beginning balance	278,130	272,032
Healthcare [Member] | Transfer from Former Disputes, Forensics and Legal Technology Segment [Member]
Goodwill [Line Items]
Goodwill, beginning balance	15,934	15,934
Energy [Member]
Goodwill [Line Items]
Goodwill, beginning balance	80,109	77,924
Adjustments	200	1,231
Foreign currency translation	(188)	954
Net goodwill	80,121	80,109
Energy [Member] | Scenario, Previously Reported [Member]
Goodwill [Line Items]
Goodwill, beginning balance	80,109	77,924
Financial Services Advisory and Compliance [Member]
Goodwill [Line Items]
Goodwill, beginning balance	48,786	48,108
Adjustments	(12)	(35)
Foreign currency translation	(177)	713
Net goodwill	48,597	48,786
Financial Services Advisory and Compliance [Member] | Scenario, Previously Reported [Member]
Goodwill [Line Items]
Goodwill, beginning balance	54,462	53,784
Financial Services Advisory and Compliance [Member] | Transfer from Former Disputes, Forensics and Legal Technology Segment [Member] | Assets Held for Sale [Member]
Goodwill [Line Items]
Goodwill, beginning balance	$ (5,676)	$ (5,676)

Goodwill and Intangible Asset39

Goodwill and Intangible Assets, Net (Schedule of Finite-Lived Intangible Assets by Major Category) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Customer lists and relationships	$ 106,291	$ 106,035
Non-compete agreements	23,165	22,866
Other	28,635	28,825
Intangible assets, at cost	158,091	157,726
Less: accumulated amortization	(140,965)	(137,554)
Intangible assets, net	$ 17,126	$ 20,172

Goodwill and Intangible Asset40

Goodwill and Intangible Assets, Net (Schedule of Intangible Assets Categories) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Years	4 years 2 months 12 days
Amount	$ 17,126	$ 20,172
Customer Lists and Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Years	4 years 4 months 24 days
Amount	$ 15,029
Non-compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Years	2 years 10 months 24 days
Amount	$ 1,418
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Years	3 years 3 months 18 days
Amount	$ 679

Goodwill and Intangible Asset41

Goodwill and Intangible Assets, Net (Schedule of Amortization Expense) (Details) $ in Thousands	Jun. 30, 2018USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2018 (includes January - June)	$ 6,364
2,019	4,514
2,020	3,526
2,021	3,698
2,022	680
2,023	$ 1,078

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		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Basic shares	45,106	47,113	45,113	47,023
Contingently issuable shares	37	36	27	74
Diluted shares	46,549	48,696	46,692	48,833
Antidilutive shares	35	179	34	91
Employee Stock Options [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Share-based awards	171	169	162	208
Restricted Stock Units [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Share-based awards	1,235	1,378	1,390	1,528

Share-Based Compensation Expe43

Share-Based Compensation Expense (Schedule of Share-Based Compensation Expense Showing Amount Attributable to Each Category) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Share Based Compensation [Abstract]
Amortization of restricted stock unit awards	$ 1,663	$ 3,391	$ 4,437	$ 5,640
Amortization of stock option awards	24	160	58	379
Discount given on employee stock purchase transactions through our Employee Stock Purchase Plan	73	66	179	181
Total share-based compensation expense	$ 1,760	$ 3,617	$ 4,674	$ 6,200

Share-Based Compensation Expe44

Share-Based Compensation Expense (Schedule of Total Share-Based Compensation Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total share-based compensation expense	$ 1,760	$ 3,617	$ 4,674	$ 6,200
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	673	1,836	1,438	3,014
General And Administrative Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total share-based compensation expense	$ 1,087	$ 1,781	$ 3,236	$ 3,186

Share-Based Compensation Expe45

Share-Based Compensation Expense (Narrative) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2018USD ($)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	$ 11.5
Weighted average remaining vesting period	2 years
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate share-based awards granted | shares	357,814
Aggregate fair value of share-based awards granted	$ 7.5

Supplemental Consolidated Bal46

Supplemental Consolidated Balance Sheet Information (Components of Accounts Receivable, Net and Contract Assets) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Balance Sheet Related Disclosures [Abstract]
Billed amounts	$ 102,073	$ 112,356
Engagements in process	76,181	64,835
Allowance for uncollectible billed amounts	(8,269)	(6,288)
Allowance for uncollectible engagements in process	(5,244)	(5,065)
Accounts receivable, net and contract assets	$ 164,741	$ 165,838

Supplemental Consolidated Bal47

Supplemental Consolidated Balance Sheet Information (Components of Prepaid Expenses and Other Current Assets) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Balance Sheet Related Disclosures [Abstract]
Notes receivable - current	$ 959	$ 1,352
Prepaid recruiting and retention incentives - current	4,729	4,437
Other prepaid expenses and other current assets	14,300	15,217
Prepaid expenses and other current assets	$ 19,988	$ 21,006

Supplemental Consolidated Bal48

Supplemental Consolidated Balance Sheet Information (Components of Other Assets) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Balance Sheet Related Disclosures [Abstract]
Notes receivable - non-current	$ 916	$ 1,347
Capitalized client-facing assets	857	1,821
Prepaid recruiting and retention incentives - non-current	3,067	3,164
Prepaid expenses and other non-current assets	2,275	3,046
Other assets	$ 7,115	$ 9,378

Supplemental Consolidated Bal49

Supplemental Consolidated Balance Sheet Information (Narrative) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Supplemental Consolidated Balance Sheet Information [Line Items]
Employee retention and signing bonuses, term, years	3 years
Sign-on and retention bonuses issued	$ 3,900	$ 2,000
Purchases of property and equipment	7,455	$ 20,889
Performance-based long-term incentive compensation liabilities	$ 700
Restricted Stock Units [Member]
Supplemental Consolidated Balance Sheet Information [Line Items]
Vesting period	3 years
Maximum [Member]
Supplemental Consolidated Balance Sheet Information [Line Items]
Lease expiration	Dec. 31, 2028
Leasehold Improvements [Member]
Supplemental Consolidated Balance Sheet Information [Line Items]
Purchases of property and equipment	$ 3,200
Technology Infrastructure and Software [Member]
Supplemental Consolidated Balance Sheet Information [Line Items]
Purchases of property and equipment	3,600
Furniture and Other Equipment [Member]
Supplemental Consolidated Balance Sheet Information [Line Items]
Purchases of property and equipment	$ 700

Supplemental Consolidated Bal50

Supplemental Consolidated Balance Sheet Information (Property and Equipment, Net) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 196,040	$ 189,027
Less: accumulated depreciation and amortization	(127,486)	(117,595)
Property and equipment, net	68,554	71,432
Furniture, Fixtures and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	57,582	56,298
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	89,464	86,611
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 48,994	$ 46,118

Supplemental Consolidated Bal51

Supplemental Consolidated Balance Sheet Information (Components of Other Current Liabilities) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Balance Sheet Related Disclosures [Abstract]
Deferred acquisition liabilities - current	$ 1,564	$ 3,897
Contract liabilities	17,192	21,621
Deferred rent - current	2,739	2,466
Other current liabilities	1,675	2,566
Total other current liabilities	$ 23,170	$ 30,550

Supplemental Consolidated Bal52

Supplemental Consolidated Balance Sheet Information (Components of Other Non-Current Liabilities) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Balance Sheet Related Disclosures [Abstract]
Deferred acquisition liabilities - non-current	$ 1,986	$ 1,972
Deferred rent - non-current	22,517	23,499
Other non-current liabilities	1,432	1,131
Total other non-current liabilities	$ 25,935	$ 26,602

Accumulated Other Comprehensi53

Accumulated Other Comprehensive Loss (Summary of Activity in Accumulated Other Comprehensive Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance			$ 687,334
Balance	$ 710,202		710,202
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(17,939)	$ (24,336)	(19,308)	$ (25,166)
Unrealized (loss) gain	(3,406)	2,714	(2,037)	3,544
Balance	(21,345)	(21,622)	(21,345)	(21,622)
Accumulated Net Loss from Cash Flow Hedges Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	387	(9)	130	(40)
Unrealized (loss) gain	112	(15)	362	(4)
Reclassified to interest expense	(54)	(11)	(44)	23
Income tax expense	15	5	12	(9)
Balance	460	(30)	460	(30)
Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance			(19,178)
Balance	$ (20,885)	$ (21,652)	$ (20,885)	$ (21,652)

Derivatives and Hedging Activ54

Derivatives and Hedging Activity (Schedule of Interest Rate Derivatives) (Details)	6 Months Ended
	Jun. 30, 2018USD ($)Contract
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 | $	$ 5,000,000
Interest Rate Contract April 2017 [Member]
Derivative [Line Items]
Number of Contracts | Contract	2
Beginning Date	Apr. 13, 2017
Maturity Date	Apr. 30, 2020
Rate	1.81%
Total Notional Amount | $	$ 15,000,000
Interest Rate Contract July 2017 [Member]
Derivative [Line Items]
Number of Contracts | Contract	4
Beginning Date	Jul. 31, 2017
Maturity Date	Jul. 31, 2020
Rate	1.78%
Total Notional Amount | $	$ 17,500,000

Derivatives and Hedging Activ55

Derivatives and Hedging Activity (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Derivative [Line Items]
Ineffectiveness related to the interest rate derivatives			$ 0
Interest expense	$ 911,000	$ 783,000	1,739,000	$ 1,431,000
Interest Rate Derivatives [Member]
Derivative [Line Items]
Interest expense			$ 0	$ 0

Bank Debt (Narrative) (Details)

Bank Debt (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 22, 2018	Mar. 31, 2018	Dec. 31, 2017
Line of Credit Facility [Line Items]
Revolving credit facility					$ 350,000,000	$ 400,000,000
Maturity date of bank borrowings			Mar. 28, 2022
Maximum borrowing capacity	$ 500,000,000		$ 500,000,000
Aggregate bank borrowings	147,005,000		147,005,000				$ 132,944,000
Additional bank borrowings	$ 249,100,000		$ 249,100,000
Credit agreement, average borrowing rate	3.10%	2.30%	3.00%	2.50%
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%
Letter of Credit [Member]
Line of Credit Facility [Line Items]
Additional bank borrowings	$ 3,900,000		$ 3,900,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Consolidated leverage ratio			350.00%
Consolidated interest coverage ratio			2110.00%
Consolidated leverage ratio			100.00%
Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Consolidated interest coverage ratio			200.00%

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
U.S. corporate income tax rate	21.00%		35.00%
Increase in effective tax rate from continuing operations as a result of global intangible low-taxed income provision	1.70%
Increase in effective tax rate from discontinued operations as a result of global intangible low-taxed income provision		0.20%
Effective tax rate on excess returns earned directly from foreign services	13.125%
Decrease in effective tax rate from continuing operations as a result of foreign derived intangible income provision	4.70%
Decrease in effective tax rate from discontinued operations as a result of foreign derived intangible income provision	2.10%
Increase in effective tax rate from continuing operations due to adjustments to provisional amounts	0.80%

Fair Value (Narrative) (Details

Fair Value (Narrative) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2017USD ($)
Fair Value Disclosures [Abstract]
Remeasurement of acquisition-related contingent consideration	$ 1,199

Fair Value (Changes in Deferred

Fair Value (Changes in Deferred Contingent Consideration Liabilities) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Business Acquisition, Contingent Consideration [Line Items]
Beginning Balance	$ 3,870	$ 1,723
Accretion of acquisition-related contingent consideration	100	139
Remeasurement of acquisition-related contingent consideration		1,199
Payments	(1,170)	(8,630)
Ending Balance	1,614	2,731
Other Acquisitions [Member]
Business Acquisition, Contingent Consideration [Line Items]
Payments	$ (2,356)	$ (330)

Fair Value (Schedule of Assets

Fair Value (Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred contingent acquisition liabilities	$ 1,614	$ 3,870	$ 2,731	$ 1,723
Fair Value on a Recurring Basis [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate derivatives, net	(633)	(213)
Deferred contingent acquisition liabilities	1,614	3,870
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	(633)	(213)
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	$ 1,614	$ 3,870