Navigant Consulting 10-Q 2 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Jun. 30, 2019shares
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Entity Registrant Name	NAVIGANT CONSULTING INC
Entity Central Index Key	0001019737
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	38,466,024
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Trading Symbol	NCI
Title of 12(b) Security	Common Stock, $0.001 parvalue per share
Security Exchange Name	NYSE
Entity File Number	1-12173
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	36-4094854
Entity Address, Address Line One	150 North Riverside Plaza
Entity Address, Address Line Two	Suite 2100
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60606
City Area Code	(312)
Local Phone Number	573-5600
Document Quarterly Report	true
Document Transition Report	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 90,626	$ 206,920
Accounts receivable, net and contract assets	200,820	179,923
Prepaid expenses and other current assets	25,199	22,512
Total current assets	316,645	409,355
Non-current assets:
Property and equipment, net	62,672	63,025
Operating lease right-of-use assets	80,780
Intangible assets, net	14,129	14,166
Goodwill	426,060	422,357
Other assets	7,945	8,644
Total assets	908,231	917,547
Current liabilities:
Accounts payable	15,219	13,302
Accrued liabilities	17,641	15,558
Accrued compensation-related costs	46,316	69,555
Income tax payable	3,362	13,357
Operating lease liabilities	22,735
Other current liabilities	23,879	34,044
Total current liabilities	129,152	145,816
Non-current liabilities:
Deferred income tax liabilities	39,258	33,901
Operating lease liabilities	81,166
Other non-current liabilities	2,818	25,277
Total non-current liabilities	123,242	59,178
Total liabilities	252,394	204,994
Stockholders' equity:
Common stock	50	49
Additional paid-in capital	671,153	664,473
Treasury stock	(235,216)	(160,972)
Retained earnings	220,983	211,543
Accumulated other comprehensive loss	(5,929)	(6,529)
Total Navigant Consulting, Inc. stockholders' equity	651,041	708,564
Non-controlling interest	4,796	3,989
Total stockholders' equity	655,837	712,553
Total liabilities and stockholders' equity	$ 908,231	$ 917,547

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Revenues before reimbursements		$ 196,567	$ 165,224	$ 382,696	$ 326,669
Reimbursements		26,489	19,489	43,222	36,112
Total revenues		223,056	184,713	425,918	362,781
Cost of services before reimbursable expenses		140,405	113,121	275,761	230,057
Reimbursable expenses		26,489	19,489	43,222	36,112
Total cost of services		166,894	132,610	318,983	266,169
General and administrative expenses		35,968	34,912	71,135	71,991
Depreciation expense		4,262	4,943	8,848	9,940
Amortization expense		1,393	1,665	2,765	3,417
Other operating costs			2,295	32	3,278
Operating income		14,539	8,288	24,155	7,986
Interest expense		317	911	635	1,739
Interest income		(375)	(77)	(1,064)	(196)
Other (income) expense, net		(10)	(183)	122	178
Income from continuing operations before income tax expense		14,607	7,637	24,462	6,265
Income tax expense		3,682	1,509	6,729	1,734
Net income from continuing operations		10,925	6,128	17,733	4,531
Income from discontinued operations, net of tax		523	22,698	34	36,148
Net income		11,448	28,826	17,767	40,679
Less: Income attributable to non-controlling interest, net of tax		(2,369)		(4,407)
Net income attributable to Navigant Consulting, Inc.		$ 9,079	$ 28,826	$ 13,360	$ 40,679
Basic net income per share
Net income from continuing operations attributable to Navigant Consulting, Inc.		$ 0.22	$ 0.14	$ 0.34	$ 0.10
Income from discontinued operations, net of tax		0.01	0.50		0.80
Net income attributable to Navigant Consulting, Inc.	[1]	$ 0.23	$ 0.64	$ 0.34	$ 0.90
Shares used in computing basic per share data		38,654	45,106	39,436	45,113
Diluted net income per share
Net income from continuing operations attributable to Navigant Consulting, Inc.		$ 0.22	$ 0.13	$ 0.33	$ 0.10
Income from discontinued operations, net of tax		0.01	0.49		0.77
Net income attributable to Navigant Consulting, Inc.	[1]	$ 0.23	$ 0.62	$ 0.33	$ 0.87
Shares used in computing diluted per share data		39,616	46,549	40,512	46,692
Net income		$ 11,448	$ 28,826	$ 17,767	$ 40,679
Other comprehensive income (loss), net of tax:
Unrealized net gain (loss), foreign currency translation		(1,042)	3,406	(600)	2,037
Unrealized net gain on interest rate derivatives			112		362
Reclassification adjustment on interest rate derivatives included in interest expense and income tax expense			(39)		(32)
Other comprehensive income (loss), net of tax		1,042	(3,333)	600	(1,707)
Total comprehensive income, net of tax		12,490	25,493	18,367	38,972
Income attributable to non-controlling interest, net of tax		(2,369)		(4,407)
Total comprehensive income attributable to Navigant Consulting, Inc., net of tax		$ 10,121	$ 25,493	$ 13,960	$ 38,972
[1]	Earnings per share may not foot due to rounding.

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 Income (Loss) [Member]	Retained Earnings [Member]	Non-Controlling Interest [Member]
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 income (loss)	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)
Balance at Mar. 31, 2018	692,706	$ 58	$ (235,723)	662,924	(17,552)	282,999
Balance, shares at Mar. 31, 2018		58,230	(13,230)
Comprehensive income (loss)	25,493				(3,333)	28,826
Issuances of common stock	936	$ 1		935
Issuances of common stock, shares		59
Vesting of restricted stock and restricted stock units, net of forfeitures and tax withholdings	(3,532)			(3,532)
Vesting of restricted stock and restricted stock units, net of forfeitures and tax withholdings, shares		388
Share-based compensation expense	2,089			2,089
Repurchases of common stock	(7,490)		$ (7,490)
Repurchases of common stock, shares			(342)
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)
Balance at Dec. 31, 2018	712,553	$ 49	$ (160,972)	664,473	(6,529)	211,543	$ 3,989
Balance, shares at Dec. 31, 2018		49,387	(8,114)
Distributions to non-controlling interests	(3,600)						(3,600)
Comprehensive income (loss)	18,367				600	13,360	4,407
Dividends paid	(3,920)					(3,920)
Issuances of common stock	1,464			1,464
Issuances of common stock, shares		98
Vesting of restricted stock and restricted stock units, net of forfeitures and tax withholdings	(3,846)	$ 1		(3,847)
Vesting of restricted stock and restricted stock units, net of forfeitures and tax withholdings, shares		392
Share-based compensation expense	6,981			6,981
Additional paid-in capital recorded through compensation expense	2,082			2,082
Repurchases of common stock	(74,244)		$ (74,244)
Repurchases of common stock, shares			(3,300)
Balance at Jun. 30, 2019	655,837	$ 50	$ (235,216)	671,153	(5,929)	220,983	4,796
Balance, shares at Jun. 30, 2019		49,877	(11,414)
Balance at Mar. 31, 2019	661,664	$ 49	$ (214,465)	666,794	(6,971)	213,830	2,427
Balance, shares at Mar. 31, 2019		49,546	(10,431)
Comprehensive income (loss)	12,490				1,042	9,079	2,369
Dividends paid	(1,926)					(1,926)
Issuances of common stock	608			608
Issuances of common stock, shares		29
Vesting of restricted stock and restricted stock units, net of forfeitures and tax withholdings	(2,542)	$ 1		(2,543)
Vesting of restricted stock and restricted stock units, net of forfeitures and tax withholdings, shares		302
Share-based compensation expense	4,212			4,212
Additional paid-in capital recorded through compensation expense	2,082			2,082
Repurchases of common stock	(20,751)		$ (20,751)
Repurchases of common stock, shares			(983)
Balance at Jun. 30, 2019	$ 655,837	$ 50	$ (235,216)	$ 671,153	$ (5,929)	$ 220,983	$ 4,796
Balance, shares at Jun. 30, 2019		49,877	(11,414)

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Dividends paid, per share	$ 0.05	$ 0.10

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities:
Net income	$ 17,767	$ 40,679
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation expense	8,848	13,613
Amortization expense	2,765	3,628
Share-based compensation expense	6,981	5,466
Deferred income taxes	4,808	(5,633)
Allowance for doubtful accounts receivable	1,167	6,894
Loss from disposition of discontinued operations	(49)
Other, net	297	39
Changes in assets and liabilities (net of acquisitions):
Accounts receivable, net and contract assets	(21,974)	(18,192)
Prepaid expenses and other assets	(2,431)	2,372
Accounts payable	1,916	(1,507)
Accrued liabilities	2,145	4,086
Accrued compensation-related costs	(23,270)	(27,124)
Income taxes payable	(9,476)	2,324
Lease liabilities and right-of-use assets	(1,410)
Other liabilities	(5,769)	(7,949)
Net cash (used in) provided by operating activities	(17,685)	18,696
Cash flows from investing activities:
Purchases of property and equipment	(8,454)	(7,455)
Acquisitions of businesses, net of cash acquired	(6,120)
Other, net		(19)
Net cash used in investing activities	(14,574)	(7,474)
Cash flows from financing activities:
Issuances of common stock	1,464	2,174
Repurchases of common stock	(74,244)	(18,847)
Dividend payments	(3,920)
Repayments to banks		(172,479)
Borrowings from banks		187,248
Distributions to non-controlling interest holder	(3,600)
Other, net	(3,847)	(6,218)
Net cash used in financing activities	(84,147)	(8,122)
Effect of exchange rate changes on cash and cash equivalents	112	(409)
Net (decrease) increase in cash and cash equivalents	(116,294)	2,691
Cash and cash equivalents at beginning of the period	206,920	8,449
Cash and cash equivalents at end of the period	90,626	11,140
Supplemental Consolidated Cash Flow Information
Interest paid	303	2,610
Income taxes paid, net of refunds	$ 10,378	$ 5,726

Description Of Business And Bas

Description Of Business And Basis Of Presentation	6 Months Ended
	Jun. 30, 2019
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,” the “Company,” “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 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 insights that pinpoint opportunities and deliver 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, 2019 are not necessarily indicative of the results to be expected for the entire year ending December 31, 2019. 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, 2018 included in our Annual Report on Form 10-K filed with the SEC on February 28, 2019 (“2018 Form 10-K”). The preparation of unaudited consolidated 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. Merger Agreement with Guidehouse LLP On August 2, 2019, we entered into an Agreement and Plan of Merger (the “Merger Agreement”), by and among Guidehouse LLP, a Delaware limited liability partnership (“Parent”), Isaac Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of Parent (“Sub”), and Navigant. Pursuant to the Merger Agreement, Sub will be merged with and into Navigant , with Navigant

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2019
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
Recent Accounting Pronouncements	2. RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Accounting Pronouncements Effective January 1, 2019, we adopted Financial Accounting Standards Board (“FASB”) things, allowed us to carry forward the historical lease classification. Further, we also applied the practical expedient to combine, when applicable, lease and non-lease components. Leases with a term of 12 months or less are not recorded on the balance sheet . On January 1, 2018, we adopted ASU 2014-09, Revenue from Contracts with Customers (“ Topic 606”) As a result of the adoption, we recorded a net increase to retained earnings as of January 1, 2018 of $0.2 million, net of tax, with the impact primarily relating to certain contracts that include variable consideration. 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 provided 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 previously classified our contingent acquisition liability payments in the unaudited consolidated statement of cash flows would change. Based on our evaluation, adoption of this standard required a reclassification of a portion of the payments previously reported as financing activities for comparative periods in the statement of cash flows within our unaudited 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 unaudited 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 unaudited consolidated financial statements. Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

Dispositions and Discontinued O

Dispositions and Discontinued Operations	6 Months Ended
	Jun. 30, 2019
Discontinued Operations And Disposal Groups [Abstract]
Dispositions and Discontinued Operations	3 . DISPOSITIONS AND DISCONTINUED OPERATIONS On August 24, 2018, we completed the disposition of our former Disputes, Forensics and Legal Technology segment and the transaction advisory services practice within our Financial Services Advisory and Compliance segment (collectively, “SaleCo”) Ankura Consulting Group, LLC (“Ankura”) 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, 2019 2018 2019 2018 Revenues before reimbursements $ - $ 87,169 $ - $ 169,603 Total revenues - 91,013 - 177,465 Cost of services including reimbursable expenses - 60,168 - 118,655 General and administrative expenses - 8,770 - 16,053 Amortization and depreciation expense - 1,931 - 3,884 Interest expense - 600 - 1,088 Income from disposition of discontinued operations 721 - 49 - Other expense, net - 28 - 57 Income from discontinued operations before income tax expense 721 19,516 49 37,728 Income tax (benefit) expense from discontinued operations 198 (3,182 ) 15 1,580 Income from discontinued operations, net of tax 523 22,698 34 36,148 Amounts recorded to discontinued operations in the six months ended June 30, 2019 were due to settlements of certain working capital amounts, as well as changes in estimates of other transaction related contingencies. Certain contingencies remain unresolved and are subject to finalization and settlement, which may result in further adjustments to the gain (loss) on disposition. In addition to the purchase agreement for SaleCo, we entered into a Transition Services Agreement (the “TSA”) pursuant to which we provide Ankura with certain services to enable Ankura to operate SaleCo (the “TSA Services”). The TSA Services include information technology, finance and accounting, human resources and other corporate support services. Pursuant to the terms of the SaleCo transaction, the TSA Services were required to be provided to Ankura for a period of up to 6 months after the closing date for certain services, and then certain services were extended at Ankura’s option through August 31, 2019. Ankura has requested that we further extend certain of the TSA Services through February 29, 2020. Income related to the TSA Services has been recorded in general and administrative expenses.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2019
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 (“the new revenue standard”) for all contracts with customers not completed as of the adoption date using the cumulative catch-up transition (modified retrospective) method. 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. 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 currently contractually able to bill. These contract assets are included in accounts receivable, net and contract assets within the unaudited consolidated balance sheets. As of June 30, 2019 and December 31, 2018, our contract assets were not material. In most cases, our typical fixed fee contracts allow for monthly billing. We define contract liabilities as retainers and advance payments from or billings to our customers for services that have not yet been performed or earned. 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, 2019 and December 31, 2018, our contract liabilities were $21.6 million and $27.2 million, respectively. During the three and six months ended June 30, 2019, $5.3 million and $23.0 million 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. As of June 30, 2019, we had approximately $127.3 million of remaining performance obligations of which approximately $52.9 million are expected to be satisfied beyond one year. These obligations mainly relate to Health System Solutions, LLC (“HSS”). Service Types As part of our professional service offerings, we provide managed services. Our managed services revenue is predominantly generated by our Healthcare segment and includes revenue generated through HSS. Managed services revenue for the three and six months ended June 30, 2019 was $60.6 million and $117.4 million, respectively and was $31.9 million and $63.3 million for the three and six months ended June 30, 2018. Managed services made up 31% of total revenue before reimbursements for both the three and six months ended June 30, 2019, and 19% for both the three and six months ended June 30, 2018.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2019
Segment Reporting Measurement Disclosures [Abstract]
Segment Information	5 . SEGMENT INFORMATION Our business is assessed and resources are allocated based on the following three reportable segments: • The Healthcare • The Energy full lifecycle solutions that help clients transform their businesses in a rapidly changing energy environment, manage complexity and accelerate operational performance, meet compliance requirements, and transform their organizations and systems. In addition, we provide a broad array of benchmarking, data and market research capabilities related to the energy sector. • 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, 2019 2018 2019 2018 Revenues before reimbursements: Healthcare $ 127,431 $ 91,594 $ 246,434 $ 181,743 Energy 40,002 36,644 76,251 70,348 Financial Services Advisory and Compliance 29,134 36,986 60,011 74,578 Total revenues before reimbursements $ 196,567 $ 165,224 $ 382,696 $ 326,669 Total revenues: Healthcare $ 136,502 $ 100,250 $ 263,071 $ 198,962 Energy 55,450 44,183 99,150 81,820 Financial Services Advisory and Compliance 31,104 40,280 63,697 81,999 Total revenues $ 223,056 $ 184,713 $ 425,918 $ 362,781 Segment operating profit: Healthcare $ 40,137 $ 27,375 $ 76,892 $ 47,765 Energy 13,135 12,685 23,545 23,413 Financial Services Advisory and Compliance 6,383 13,387 11,614 28,223 Total segment operating profit 59,655 53,447 112,051 99,401 Segment reconciliation to income before income tax expense: Reconciling items: General and administrative expenses 35,968 34,912 71,135 71,991 Depreciation expense 4,262 4,943 8,848 9,940 Amortization expense 1,393 1,665 2,765 3,417 Other operating costs, net - 2,295 32 3,278 Long-term compensation expense attributable to client-service employees (including share-based compensation expense) 3,493 1,344 5,116 2,789 Operating income 14,539 8,288 24,155 7,986 Interest and other (income) expense, net (68 ) 651 (307 ) 1,721 Income from continuing operations before income tax expense $ 14,607 $ 7,637 $ 24,462 $ 6,265 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. June 30, December 31, 2019 2018 Healthcare $ 422,586 $ 405,283 Energy 144,258 130,052 Financial Services Advisory and Compliance 80,573 85,250 Unallocated assets 260,814 296,962 Total assets $ 908,231 $ 917,547

Goodwill And Intangible Assets,

Goodwill And Intangible Assets, Net	6 Months Ended
	Jun. 30, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	6 . GOODWILL AND INTANGIBLE ASSETS, NET The changes made to the goodwill balances of our reporting units for the six months ended June 30, 2019 and the year ended December 31, 2018, were as follows (shown in thousands): Healthcare Energy Financial Services Advisory and Compliance Total Company Goodwill at December 31, 2018 $ 294,283 $ 80,034 $ 48,040 $ 422,357 Acquisitions 3,237 - - 3,237 Adjustments (4 ) - (11 ) (15 ) Foreign currency translation (17 ) 296 202 481 Goodwill at June 30, 2019 $ 297,499 $ 80,330 $ 48,231 $ 426,060 Healthcare Energy Financial Services Advisory and Compliance Total Company Goodwill at December 31, 2017 $ 294,064 $ 80,109 $ 48,786 $ 422,959 Adjustments 365 200 (24 ) 541 Foreign currency translation (146 ) (275 ) (722 ) (1,143 ) Goodwill at December 31, 2018 $ 294,283 $ 80,034 $ 48,040 $ 422,357 We performed our annual goodwill impairment test as of May 31, 2019 on our three reporting units using certain key assumptions. The key assumptions included: internal projections completed during our first quarter 2019 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 earnings before interest, taxes, depreciation and amortization (“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, 2019, the estimated fair value of our Healthcare, Energy and Financial Services Advisory and Compliance reporting units exceeded the fair value of invested capital by 33%, 37%, and 61%, 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 three reporting units. 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, 2020. Intangible assets consisted of (in thousands): June 30, December 31, 2019 2018 Intangible assets: Customer lists and relationships $ 108,110 $ 105,368 Non-compete agreements 23,035 22,923 Other 28,507 28,304 Intangible assets, at cost 159,652 156,595 Less: accumulated amortization (145,523 ) (142,429 ) Intangible assets, net $ 14,129 $ 14,166 Our intangible assets have estimated remaining useful lives ranging up to six 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, 2019, our intangible assets categories were as follows (in thousands, except year data): Category Weighted Average Remaining Years Amount Customer lists and relationships, net 3.8 $ 12,832 Non-compete agreements, net 2.0 892 Other intangible assets, net 3.0 405 Total intangible assets, net 3.7 $ 14,129 Total amortization expense was $2.8 million and $3.4 million for the six months ended June 30, 2019 and 2018, respectively. The estimated annual aggregate amortization expense to be recorded related to intangible assets at June 30, 2019 is as follows (in thousands): Year Ending December 31, Amount 2019 (includes January - June) $ 5,349 2020 4,195 2021 4,087 2022 937 2023 1,244 2024 and thereafter 990

Net Income Per Share (EPS)

Net Income Per Share (EPS)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Net Income Per Share (EPS)	7 . NET INCOME PER SHARE (EPS) Income from continuing operations attributable to Navigant Consulting, Inc. was $8.6 million and $6.1 million for the three months ended June 30, 2019 and 2018, respectively and $13.3 million and $4.5 million for the six months ended June 30, 2019 and 2018, respectively. The components of basic and diluted shares (in thousands and based on the weighted average days outstanding for the periods) were as follows: For the three months ended For the six months ended June 30, June 30, 2019 2018 2019 2018 Basic shares 38,654 45,106 39,436 45,113 Employee stock options 113 171 130 162 Restricted stock units 821 1,235 885 1,390 Contingently issuable shares 28 37 61 27 Diluted shares 39,616 46,549 40,512 46,692 Antidilutive shares (1) 65 35 41 34 ( 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, 2019
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, 2019 2018 2019 2018 Amortization of restricted stock awards and restricted stock unit awards $ 4,142 $ 1,663 $ 6,782 $ 4,437 Amortization of stock option awards 2 24 23 58 Discount given on employee stock purchase transactions through our Employee Stock Purchase Plan 68 73 176 179 Share-based compensation expense from continuing operations 4,212 1,760 6,981 4,674 Share-based compensation expense from discontinued operations - 329 - 792 Total share-based compensation expense $ 4,212 $ 2,089 $ 6,981 $ 5,466 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, 2019 2018 2019 2018 Cost of services before reimbursable expenses $ 2,685 $ 673 $ 3,324 $ 1,438 General and administrative expenses 1,527 1,087 3,657 3,236 Share-based compensation expense from continuing operations 4,212 1,760 6,981 4,674 Share-based compensation expense from discontinued operations - 329 - 792 Total share-based compensation expense $ 4,212 $ 2,089 $ 6,981 $ 5,466 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. For further information on discontinued operations see Note 3 – Dispositions and Discontinued Operations. At June 30, 2019, we had $15.3 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, 2019, we granted an aggregate of 733,775 share-based awards, consisting of restricted stock awards and units with an aggregate fair value of $15.2 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, 2019
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, 2019 2018 Billed amounts $ 122,835 $ 116,190 Engagements in process and contract assets 89,003 74,633 Allowance for uncollectible billed amounts (8,429 ) (7,815 ) Allowance for uncollectible engagements in process (2,589 ) (3,085 ) Accounts receivable, net and contract assets $ 200,820 $ 179,923 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, 2019 2018 Prepaid recruiting and retention incentives - current $ 6,021 $ 4,552 Other current prepaid expenses and other current assets 19,178 17,960 Prepaid expenses and other current assets $ 25,199 $ 22,512 Other Assets The components of other assets were as follows (in thousands): June 30, December 31, 2019 2018 Prepaid recruiting and retention incentives - non-current $ 3,981 $ 2,654 Other prepaid expenses and other non-current assets 3,964 5,990 Other assets $ 7,945 $ 8,644 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, w ith periods up to six years . During the six months ended June 3 0 , 201 9 and 201 8 , we granted $ 6.6 million and $ 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, 2019 2018 Furniture, fixtures and equipment $ 53,309 $ 55,619 Software 79,188 86,225 Leasehold improvements 47,015 47,097 Property and equipment, at cost 179,512 188,941 Less: accumulated depreciation and amortization (116,840 ) (125,916 ) Property and equipment, net $ 62,672 $ 63,025 During the six months ended June 30, 2019, we invested $8.5 million in property and equipment. In addition, we retired $17.8 million of fully-depreciated computer equipment and software. Other Current Liabilities The components of other current liabilities were as follows (in thousands): June 30, December 31, 2019 2018 Deferred acquisition liabilities - current $ 987 $ 969 Contract liabilities 21,553 28,909 Deferred rent - current - 2,656 Other current liabilities 1,339 1,510 Total other current liabilities $ 23,879 $ 34,044 Other Non-Current Liabilities The components of other non-current liabilities were as follows (in thousands): June 30, December 31, 2019 2018 Deferred acquisition liabilities - non-current $ 757 $ 710 Deferred rent - non-current - 21,648 Other non-current liabilities 2,061 2,919 Total other non-current liabilities $ 2,818 $ 25,277 Deferred acquisition liabilities, current and non-current, at June 30, 2019 consisted of cash obligations related to definitive and contingent purchase price considerations recorded at fair value and net present value, respectively. See Note 13 – Fair Value for additional information regarding deferred contingent consideration fair value adjustments. As a result of the adoption of Topic 842, deferred rent amounts as of January 1, 2019 are reflected in the operating lease right-of-use assets. See Note 2 – Recent Accounting Pronouncements to the notes to our unaudited consolidated financial statements for further information. At June 30, 2019, other non-current liabilities included $0.8 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 typically 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 represent advance billings to our clients for services that have not yet been performed and earned. See Note 4 – Revenue Recognition for information on contract liabilities.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended
	Jun. 30, 2019
Accumulated Other Comprehensive Income Loss [Abstract]
Accumulated Other Comprehensive Loss	10 . ACCUMULATED OTHER COMPREHENSIVE LOSS The activity in accumulated other comprehensive loss attributable to Navigant Consulting, Inc. was as follows (in thousands): For the three months ended For the six months ended June 30, June 30, 2019 2018 2019 2018 Unrealized loss on foreign exchange: Balance at beginning of period $ (6,971 ) $ (17,939 ) $ (6,529 ) $ (19,308 ) Unrealized gain (loss) on foreign exchange 1,042 (3,406 ) 600 (2,037 ) Balance at end of period $ (5,929 ) $ (21,345 ) $ (5,929 ) $ (21,345 ) Unrealized gain on derivatives: Balance at beginning of period $ - $ 387 $ - $ 130 Unrealized gain on derivatives in period, net of reclassification - 112 - 362 Reclassified to interest expense - (54 ) - (44 ) Income tax expense - 15 - 12 Balance at end of period $ - $ 460 $ - $ 460 2019 2018 Accumulated other comprehensive loss at June 30, $ (5,929 ) $ (20,885 )

Leases

Leases	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Leases	11. LEASES As described in Note 2 – Recent Accounting Pronouncements above, effective January 1, 2019, we adopted Topic 842. We have operating leases for office space and, to a much lesser extent, we also have operating leases for equipment. Our office leases are typically for terms of between 3 and 10 years. Rents usually increase annually in accordance with defined rent steps or based on current year consumer price index adjustments. Some of the lease agreements contain one or more of the following provisions or clauses: tenant allowances, rent holidays, lease premiums, and rent escalation clauses. For the purpose of recognizing these provisions on a straight-line basis over the terms of the leases, we use the date of initial possession to begin amortization, which is generally when we enter the space and begin to make improvements in preparation of intended use or in the case of a lease modification, the date both parties execute the modification. There are typically no purchase options, residual value guarantees or restrictive covenants. When renewal options exist, we generally do not deem them to be reasonably certain to be exercised, and therefore the amounts are not recognized as part of our lease liability nor our right-of-use asset. In certain cases, we sublease excess office space to third party tenants. We do not recognize liabilities or right-of-use assets for leases with an initial term of 12 months or less. The components of lease expense were as follows (in thousands): For the three months ended For the six months ended June 30, 2019 June 30, 2019 Operating lease cost $ 5,856 $ 11,746 Variable lease costs 2,891 5,805 Short term lease costs 159 448 Sublease income (1,737 ) (3,517 ) Total net lease cost $ 7,169 $ 14,482 Supplemental balance sheet information related to leases: June 30, 2019 Weighted average remaining lease term (in years): Operating leases 6 Weighted average discount rate: Operating leases 5.4 % The discount rates applied to each lease reflect our estimated incremental borrowing rate. This includes an assessment of our credit position to determine the rate that we would have to pay to borrow, on a collateralized basis for similar terms. Supplemental cash flow and other information related to leases was as follows (in thousands): For the three months ended For the six months ended June 30, 2019 June 30, 2019 Cash paid for amounts included in lease liabilities $ 6,588 $ 13,302 ROU assets obtained in exchange for lease liabilities $ 1,503 $ 3,704 Future minimum lease payments under non-cancellable operating leases were as follows (in thousands): June 30, 2019 2019 (excluding the six months ended June 30, 2019) $ 14,525 2020 25,750 2021 20,674 2022 14,657 2023 12,785 2024 and thereafter 34,872 Total lease payments $ 123,263 Less: imputed interest (19,362 ) Total $ 103,901 As of June 30, 2019, we have an additional operating lease that has not yet commenced with obligations of $0.8 million. This operating lease is expected to commence in 2019 with a lease term of 5 years. Future minimum annual lease payments for the years subsequent to December 31, 2018 and in the aggregate were as follows (shown in thousands): Year ending December 31, Amount 2019 $ 27,496 2020 25,583 2021 20,742 2022 14,747 2023 12,873 2024 and thereafter 35,077 $ 136,518 Rent expense for operating leases was $25.3 million for the year ended December 31, 2018.

Bank Debt

Bank Debt	6 Months Ended
	Jun. 30, 2019
Line Of Credit Facility [Abstract]
Bank Debt	1 2 . BANK DEBT Our credit agreement provides a $350 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 $450 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. We had no aggregate borrowings outstanding at June 30, 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, 2019, 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 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, 2019, under the definitions in the credit agreement, our consolidated leverage ratio was 0.0:1 and our consolidated interest coverage ratio was 114.2:1. 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, 2019; however, there can be no assurances that we will remain in compliance in the future.

Fair Value

Fair Value	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value	1 3 . 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. 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 unaudited 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. The following table summarizes the changes in deferred contingent acquisition liabilities (in thousands): For the six months ended June 30, 2019 2018 Beginning Balance $ 710 $ 3,870 Accretion of acquisition-related contingent consideration 47 100 Payments - (2,356 ) Ending Balance $ 757 $ 1,614 We consider the recorded value of our 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, 2019 based upon the short-term nature of the assets and liabilities. As of June 30, 2019, we had minimal financial assets and liabilities measured at fair value on a recurring basis.

Pending Transaction Activity

Pending Transaction Activity	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
Pending Transaction Activity	14. PENDING TRANSACTION ACTIVITY On August 2, 2019, we entered into an Agreement and Plan of Merger (the “Merger Agreement”), by and among Guidehouse LLP, a Delaware limited liability partnership (“Parent”), Isaac Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of Parent (“Sub”), and Navigant. The Merger Agreement and the consummation of the transactions contemplated by the Merger Agreement have been unanimously approved by our board of directors (our “Board”). Merger . The Merger Agreement provides for, among other things, the merger of Sub with and into Navigant on the terms and subject to the conditions set forth in the Merger Agreement (the “Merger”), with Navigant continuing as the surviving corporation in the Merger. As a result of the Merger, Navigant would become a wholly owned subsidiary of Parent. Merger Consideration . Pursuant to the Merger Agreement, at the effective time of the Merger (the “Effective Time”), each share of our common stock, par value $0.001 per share, (our “common stock”) issued and outstanding immediately prior to the Effective Time will be cancelled and automatically converted into the right to receive $28.00 in cash, without interest thereon (the “Merger Consideration”), other than (i) shares that are held in our treasury or owned of record by any of our subsidiaries, (ii) shares owned of record by Parent, Sub or any of their respective subsidiaries, and (iii) shares held by stockholders who have not voted in favor of or consented to the adoption of the Merger Agreement and who have properly demanded appraisal of such shares and complied in all respects with all the provisions of the Delaware General Corporation Law concerning the right of holders of shares to require appraisal. Treatment of Outstanding Equity Awards . Pursuant to the terms of the Merger Agreement, • outstanding Navigant stock options will be fully vested and cancelled, and each holder of a cancelled Navigant stock option will receive a payment in cash, without interest, equal to the product of (i) the total number of shares subject to the cancelled Navigant stock option and (ii) the excess, if any, of (A) the Merger Consideration over (B) the exercise price per share subject to the cancelled Navigant stock option, less any applicable withholding taxes; • outstanding and unvested Navigant restricted stock unit awards (other than any restricted stock unit award held by Navigant’s non-employee directors) will be assumed and converted into the right to receive an amount in cash equal to (i) with respect to restricted stock unit awards subject to performance conditions (A) that have ended prior to the Effective Time, the product of (1) the Merger Consideration and (2) the number of restricted stock units subject to Navigant restricted stock unit award as of immediately prior to the Effective Time based on actual performance and (B) that have not ended prior to the Effective Time, the product of (1) the Merger Consideration and (2) the number of restricted stock units subject to Navigant restricted stock unit award assuming performance at 100% of target levels and (ii) with respect to restricted stock unit awards subject solely to time-based vesting, the product of (A) the Merger Consideration and (B) the number of restricted stock units subject to Navigant restricted stock unit award, in each case, subject to the same time-based vesting conditions and settlement dates as in effect as of immediately prior to the Effective Time and accelerated vesting in the event of the holder’s qualifying termination of employment within two years following the Merger; • outstanding and unvested Navigant restricted stock unit awards held by non-employee directors of Navigant will be fully vested and cancelled, and each holder of a cancelled restricted stock unit award will receive a payment in cash, without interest, equal to the product of (i) the Merger Consideration and (ii) the total number of shares subject to the cancelled restricted stock unit award. Closing Conditions . The consummation of the Merger is subject to the satisfaction or waiver of specified closing conditions, including (i) the affirmative vote in favor of the adoption of the Merger Agreement by the holders of a majority of the outstanding shares of our common stock entitled to vote thereon, (ii) any applicable waiting periods (or extensions thereof) under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 having expired or been terminated, (iii) the absence of any law, order , injunction or decree by any governmental entity rendering the Merger illegal, or prohibiting, enjoining, restraining or otherwise preventing the Merger and (iv) certain other customary closing conditions. The consummation of the Merger is not subject to a financing condition. Representations, Warranties and Covenants; Non-Solicitation. The Merger Agreement contains customary representations, warranties and covenants of Navigant, Parent and Sub. The representations and warranties made by Navigant are qualified by disclosures made in its disclosure letter and Securities and Exchange Commission (“SEC”) filings. The covenants include an obligation of Navigant, subject to certain exceptions, from the date of the Merger Agreement through the Effective Time, to use commercially reasonable efforts to, and cause each of its subsidiaries to use commercially reasonable efforts to, conduct its operations in all material respects in the ordinary course of business consistent with past practice. The Merger Agreement also contains covenants by Navigant not to participate in any discussions or negotiations with any person making any proposal for a competing transaction, and requiring our Board to recommend to Navigant’s stockholders that they approve the transactions contemplated by the Merger Agreement, in each case subject to certain exceptions. Our Board may change its recommendation in certain circumstances specified in the Merger Agreement in response to an unsolicited proposal for a Competing Proposal that would constitute a Superior Proposal or following a Company Intervening Event (as each such term is defined in the Merger Agreement) but only if certain conditions are satisfied with respect thereto and Navigant complies with its obligations in respect thereto. Under the Merger Agreement, each of Navigant and Parent has also agreed to use reasonable best efforts to consummate the Merger, including using best efforts to obtain all required regulatory approvals. Termination; Termination Fees . The Merger Agreement also provides for certain termination rights for both Navigant and Parent, including the right of Navigant to terminate the Merger Agreement to accept a Superior Proposal, subject to specified limitations. In addition, and subject to certain limitations, either party may terminate the Merger Agreement if the Merger is not consummated by December 30, 2019. Upon termination of the Merger Agreement under certain circumstances, Navigant would be obligated to pay Parent a termination fee of $30,900,000.00. Upon termination of the Merger Agreement under certain circumstances, Parent would be obligated to pay Navigant a termination fee of $67,500,000.00 (the “Parent Termination Fee”). Equity Financing . Parent has obtained equity and debt financing commitments for the transactions contemplated by the Merger Agreement, the proceeds of which will be used by Parent to pay the Merger Consideration and all related fees and expenses. The Veritas Capital Fund VI, L.P. has committed to capitalize Parent with an equity contribution and has provided Navigant with a limited guarantee in favor of Navigant guaranteeing the payment of certain monetary obligations that may be owed by Parent pursuant to the Merger Agreement, in an amount up to the Parent Termination Fee, that may become payable by Parent, subject to the terms and conditions set forth in the limited guarantee. Debt Financing. Pursuant to the terms and conditions set forth in a debt commitment letter dated August 2, 2019 (the “Debt Commitment Letter”), certain parties identified therein as the Commitment Parties (collectively, the “Lenders”) have committed to provide Parent with debt financing in an amount greater than or equal to the full amount of the debt financing required to consummate the Merger on the terms contemplated by the Merger Agreement. The obligation of the Lenders under the Debt Commitment Letter is subject to a number of customary conditions. Additional information about the Merger Agreement and the related transactions can be found in Navigant’s Current Report on Form 8-K filed with the SEC on August 2, 2019.

Dispositions and Discontinued_2

Dispositions and Discontinued Operations (Tables)	6 Months Ended
	Jun. 30, 2019
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, 2019 2018 2019 2018 Revenues before reimbursements $ - $ 87,169 $ - $ 169,603 Total revenues - 91,013 - 177,465 Cost of services including reimbursable expenses - 60,168 - 118,655 General and administrative expenses - 8,770 - 16,053 Amortization and depreciation expense - 1,931 - 3,884 Interest expense - 600 - 1,088 Income from disposition of discontinued operations 721 - 49 - Other expense, net - 28 - 57 Income from discontinued operations before income tax expense 721 19,516 49 37,728 Income tax (benefit) expense from discontinued operations 198 (3,182 ) 15 1,580 Income from discontinued operations, net of tax 523 22,698 34 36,148

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2019
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, 2019 2018 2019 2018 Revenues before reimbursements: Healthcare $ 127,431 $ 91,594 $ 246,434 $ 181,743 Energy 40,002 36,644 76,251 70,348 Financial Services Advisory and Compliance 29,134 36,986 60,011 74,578 Total revenues before reimbursements $ 196,567 $ 165,224 $ 382,696 $ 326,669 Total revenues: Healthcare $ 136,502 $ 100,250 $ 263,071 $ 198,962 Energy 55,450 44,183 99,150 81,820 Financial Services Advisory and Compliance 31,104 40,280 63,697 81,999 Total revenues $ 223,056 $ 184,713 $ 425,918 $ 362,781 Segment operating profit: Healthcare $ 40,137 $ 27,375 $ 76,892 $ 47,765 Energy 13,135 12,685 23,545 23,413 Financial Services Advisory and Compliance 6,383 13,387 11,614 28,223 Total segment operating profit 59,655 53,447 112,051 99,401 Segment reconciliation to income before income tax expense: Reconciling items: General and administrative expenses 35,968 34,912 71,135 71,991 Depreciation expense 4,262 4,943 8,848 9,940 Amortization expense 1,393 1,665 2,765 3,417 Other operating costs, net - 2,295 32 3,278 Long-term compensation expense attributable to client-service employees (including share-based compensation expense) 3,493 1,344 5,116 2,789 Operating income 14,539 8,288 24,155 7,986 Interest and other (income) expense, net (68 ) 651 (307 ) 1,721 Income from continuing operations before income tax expense $ 14,607 $ 7,637 $ 24,462 $ 6,265
Total Assets by Segment	June 30, December 31, 2019 2018 Healthcare $ 422,586 $ 405,283 Energy 144,258 130,052 Financial Services Advisory and Compliance 80,573 85,250 Unallocated assets 260,814 296,962 Total assets $ 908,231 $ 917,547

Goodwill And Intangible Asset_2

Goodwill And Intangible Assets, Net (Tables)	6 Months Ended
	Jun. 30, 2019
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, 2018 $ 294,283 $ 80,034 $ 48,040 $ 422,357 Acquisitions 3,237 - - 3,237 Adjustments (4 ) - (11 ) (15 ) Foreign currency translation (17 ) 296 202 481 Goodwill at June 30, 2019 $ 297,499 $ 80,330 $ 48,231 $ 426,060 Healthcare Energy Financial Services Advisory and Compliance Total Company Goodwill at December 31, 2017 $ 294,064 $ 80,109 $ 48,786 $ 422,959 Adjustments 365 200 (24 ) 541 Foreign currency translation (146 ) (275 ) (722 ) (1,143 ) Goodwill at December 31, 2018 $ 294,283 $ 80,034 $ 48,040 $ 422,357
Schedule of Finite-Lived Intangible Assets by Major Category	June 30, December 31, 2019 2018 Intangible assets: Customer lists and relationships $ 108,110 $ 105,368 Non-compete agreements 23,035 22,923 Other 28,507 28,304 Intangible assets, at cost 159,652 156,595 Less: accumulated amortization (145,523 ) (142,429 ) Intangible assets, net $ 14,129 $ 14,166
Schedule of Intangible Assets Categories	Category Weighted Average Remaining Years Amount Customer lists and relationships, net 3.8 $ 12,832 Non-compete agreements, net 2.0 892 Other intangible assets, net 3.0 405 Total intangible assets, net 3.7 $ 14,129
Schedule of Amortization Expense	Year Ending December 31, Amount 2019 (includes January - June) $ 5,349 2020 4,195 2021 4,087 2022 937 2023 1,244 2024 and thereafter 990

Net Income Per Share (EPS) (Tab

Net Income Per Share (EPS) (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	For the three months ended For the six months ended June 30, June 30, 2019 2018 2019 2018 Basic shares 38,654 45,106 39,436 45,113 Employee stock options 113 171 130 162 Restricted stock units 821 1,235 885 1,390 Contingently issuable shares 28 37 61 27 Diluted shares 39,616 46,549 40,512 46,692 Antidilutive shares (1) 65 35 41 34 ( 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 Expe_2

Share-Based Compensation Expense (Tables)	6 Months Ended
	Jun. 30, 2019
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, 2019 2018 2019 2018 Amortization of restricted stock awards and restricted stock unit awards $ 4,142 $ 1,663 $ 6,782 $ 4,437 Amortization of stock option awards 2 24 23 58 Discount given on employee stock purchase transactions through our Employee Stock Purchase Plan 68 73 176 179 Share-based compensation expense from continuing operations 4,212 1,760 6,981 4,674 Share-based compensation expense from discontinued operations - 329 - 792 Total share-based compensation expense $ 4,212 $ 2,089 $ 6,981 $ 5,466
Schedule of Total Share-Based Compensation Expense	For the three months ended For the six months ended June 30, June 30, 2019 2018 2019 2018 Cost of services before reimbursable expenses $ 2,685 $ 673 $ 3,324 $ 1,438 General and administrative expenses 1,527 1,087 3,657 3,236 Share-based compensation expense from continuing operations 4,212 1,760 6,981 4,674 Share-based compensation expense from discontinued operations - 329 - 792 Total share-based compensation expense $ 4,212 $ 2,089 $ 6,981 $ 5,466

Supplemental Consolidated Bal_2

Supplemental Consolidated Balance Sheet Information (Tables)	6 Months Ended
	Jun. 30, 2019
Balance Sheet Related Disclosures [Abstract]
Components of Accounts Receivable, Net and Contract Assets	June 30, December 31, 2019 2018 Billed amounts $ 122,835 $ 116,190 Engagements in process and contract assets 89,003 74,633 Allowance for uncollectible billed amounts (8,429 ) (7,815 ) Allowance for uncollectible engagements in process (2,589 ) (3,085 ) Accounts receivable, net and contract assets $ 200,820 $ 179,923
Components of Prepaid Expenses and Other Current Assets	June 30, December 31, 2019 2018 Prepaid recruiting and retention incentives - current $ 6,021 $ 4,552 Other current prepaid expenses and other current assets 19,178 17,960 Prepaid expenses and other current assets $ 25,199 $ 22,512
Components of Other Assets	June 30, December 31, 2019 2018 Prepaid recruiting and retention incentives - non-current $ 3,981 $ 2,654 Other prepaid expenses and other non-current assets 3,964 5,990 Other assets $ 7,945 $ 8,644
Property and Equipment, Net	June 30, December 31, 2019 2018 Furniture, fixtures and equipment $ 53,309 $ 55,619 Software 79,188 86,225 Leasehold improvements 47,015 47,097 Property and equipment, at cost 179,512 188,941 Less: accumulated depreciation and amortization (116,840 ) (125,916 ) Property and equipment, net $ 62,672 $ 63,025
Components of Other Current Liabilities	June 30, December 31, 2019 2018 Deferred acquisition liabilities - current $ 987 $ 969 Contract liabilities 21,553 28,909 Deferred rent - current - 2,656 Other current liabilities 1,339 1,510 Total other current liabilities $ 23,879 $ 34,044
Components of Other Non-Current Liabilities	June 30, December 31, 2019 2018 Deferred acquisition liabilities - non-current $ 757 $ 710 Deferred rent - non-current - 21,648 Other non-current liabilities 2,061 2,919 Total other non-current liabilities $ 2,818 $ 25,277

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Jun. 30, 2019
Accumulated Other Comprehensive Income Loss [Abstract]
Summary of Activity in Accumulated Other Comprehensive Loss attributable to Navigant, Consulting Inc.	The activity in accumulated other comprehensive loss attributable to Navigant Consulting, Inc. was as follows (in thousands): For the three months ended For the six months ended June 30, June 30, 2019 2018 2019 2018 Unrealized loss on foreign exchange: Balance at beginning of period $ (6,971 ) $ (17,939 ) $ (6,529 ) $ (19,308 ) Unrealized gain (loss) on foreign exchange 1,042 (3,406 ) 600 (2,037 ) Balance at end of period $ (5,929 ) $ (21,345 ) $ (5,929 ) $ (21,345 ) Unrealized gain on derivatives: Balance at beginning of period $ - $ 387 $ - $ 130 Unrealized gain on derivatives in period, net of reclassification - 112 - 362 Reclassified to interest expense - (54 ) - (44 ) Income tax expense - 15 - 12 Balance at end of period $ - $ 460 $ - $ 460 2019 2018 Accumulated other comprehensive loss at June 30, $ (5,929 ) $ (20,885 )

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Schedule of Components of Lease Expense	The components of lease expense were as follows (in thousands): For the three months ended For the six months ended June 30, 2019 June 30, 2019 Operating lease cost $ 5,856 $ 11,746 Variable lease costs 2,891 5,805 Short term lease costs 159 448 Sublease income (1,737 ) (3,517 ) Total net lease cost $ 7,169 $ 14,482
Schedule Of Supplemental Balance Sheet Information Related To Leases	Supplemental balance sheet information related to leases: June 30, 2019 Weighted average remaining lease term (in years): Operating leases 6 Weighted average discount rate: Operating leases 5.4 %
Schedule Of Supplemental Cash Flow And Other Information Related To Leases	Supplemental cash flow and other information related to leases was as follows (in thousands): For the three months ended For the six months ended June 30, 2019 June 30, 2019 Cash paid for amounts included in lease liabilities $ 6,588 $ 13,302 ROU assets obtained in exchange for lease liabilities $ 1,503 $ 3,704
Schedule Of Future Minimum Lease Payments Under Non-Cancellable Operating Leases	Future minimum lease payments under non-cancellable operating leases were as follows (in thousands): June 30, 2019 2019 (excluding the six months ended June 30, 2019) $ 14,525 2020 25,750 2021 20,674 2022 14,657 2023 12,785 2024 and thereafter 34,872 Total lease payments $ 123,263 Less: imputed interest (19,362 ) Total $ 103,901
Schedule of Future Minimum Lease Payments	Future minimum annual lease payments for the years subsequent to December 31, 2018 and in the aggregate were as follows (shown in thousands): Year ending December 31, Amount 2019 $ 27,496 2020 25,583 2021 20,742 2022 14,747 2023 12,873 2024 and thereafter 35,077 $ 136,518

Fair Value (Tables)

Fair Value (Tables)	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Changes in Deferred Contingent Consideration Liabilities	For the six months ended June 30, 2019 2018 Beginning Balance $ 710 $ 3,870 Accretion of acquisition-related contingent consideration 47 100 Payments - (2,356 ) Ending Balance $ 757 $ 1,614

Description Of Business And B_2

Description Of Business And Basis Of Presentation (Narrative) (Details) - Guidehouse LLP [Member] - $ / shares	6 Months Ended
	Jun. 30, 2019	Aug. 02, 2019
Subsequent Event [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Common stock, par value		$ 0.001
Business acquisition, share price		$ 28
Isaac Merger Sub, Inc. [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Merger agreement date	Aug. 2, 2019

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Narrative) (Details) - USD ($) $ in Millions	Jan. 01, 2018	Jun. 30, 2019
ASU 2016-02 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease, term		12 months
ASU 2014-09 [Member] | Retained Earnings [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Net increase to retained earnings	$ 0.2

Dispositons and Discontinued Op

Dispositons and Discontinued Operations (Narrative) (Details) $ in Millions	Aug. 24, 2018USD ($)	Jun. 30, 2019Segment
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]
Proceeds from disposition net of cash | $	$ 462.8
Sale completion date		Aug. 24, 2018

Dispositions and Discontinued_3

Dispositions and Discontinued Operations (Schedule of Amounts Attributable to Each Category of Discontinued Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disposal Group Not Discontinued Operation Income Statement Disclosures [Abstract]
Revenues before reimbursements		$ 87,169		$ 169,603
Total revenues		91,013		177,465
Cost of services including reimbursable expenses		60,168		118,655
General and administrative expenses		8,770		16,053
Amortization and depreciation expense		1,931		3,884
Interest expense		600		1,088
Income from disposition of discontinued operations	$ 721		$ 49
Other expense, net		28		57
Income from discontinued operations before income tax expense	721	19,516	49	37,728
Income tax (benefit) expense from discontinued operations	198	(3,182)	15	1,580
Income from discontinued operations, net of tax	$ 523	$ 22,698	$ 34	$ 36,148

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Revenue Recognition [Line Items]
Contract liabilities	$ 21,553		$ 21,553		$ 28,909
Remaining performance obligations expected to be satisfied beyond one year	127,300		$ 127,300
Contract termination notice days with no penality			30 days
Revenue by managed services	223,056	$ 184,713	$ 425,918	$ 362,781
Managed Services [Member] | Revenue [Member] | Product Concentration Risk [Member]
Revenue Recognition [Line Items]
Revenue by managed services	$ 60,600	$ 31,900	$ 117,400	$ 63,300
Percentage of revenue by managed services	31.00%	19.00%	31.00%	19.00%
Effect of Adoption of Topic 606 [Member]
Revenue Recognition [Line Items]
Contract liabilities	$ 21,600		$ 21,600		$ 27,200
Amount of contract liability, revenue recognized	$ 5,300		$ 23,000

Revenue Recognition (Narrativ_2

Revenue Recognition (Narrative) (Details 1) $ in Millions	Jun. 30, 2019USD ($)
Revenue Recognition [Line Items]
Remaining performance obligations expected to be satisfied beyond one year	$ 127.3
Health Systems Solutions, LLC [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-07-01
Revenue Recognition [Line Items]
Remaining performance obligations expected to be satisfied beyond one year	$ 52.9
Remaining performance obligations expected satisfaction year	1 year

Segment Information (Narrative)

Segment Information (Narrative) (Details)	6 Months Ended
	Jun. 30, 2019Segment
Segment Reporting Measurement Disclosures [Abstract]
Number of reportable segments	3

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, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Segment Reporting Information [Line Items]
Total revenues before reimbursements	$ 196,567	$ 165,224	$ 382,696	$ 326,669
Total revenues	223,056	184,713	425,918	362,781
Total segment operating profit	59,655	53,447	112,051	99,401
General and administrative expenses	35,968	34,912	71,135	71,991
Depreciation expense	4,262	4,943	8,848	9,940
Amortization expense	1,393	1,665	2,765	3,417
Other operating costs, net		2,295	32	3,278
Long-term compensation expense attributable to client-service employees (including share-based compensation expense)	3,493	1,344	5,116	2,789
Operating income	14,539	8,288	24,155	7,986
Interest and other (income) expense, net	(68)	651	(307)	1,721
Income from continuing operations before income tax expense	14,607	7,637	24,462	6,265
Healthcare [Member]
Segment Reporting Information [Line Items]
Total revenues before reimbursements	127,431	91,594	246,434	181,743
Total revenues	136,502	100,250	263,071	198,962
Total segment operating profit	40,137	27,375	76,892	47,765
Energy [Member]
Segment Reporting Information [Line Items]
Total revenues before reimbursements	40,002	36,644	76,251	70,348
Total revenues	55,450	44,183	99,150	81,820
Total segment operating profit	13,135	12,685	23,545	23,413
Financial Services Advisory and Compliance [Member]
Segment Reporting Information [Line Items]
Total revenues before reimbursements	29,134	36,986	60,011	74,578
Total revenues	31,104	40,280	63,697	81,999
Total segment operating profit	$ 6,383	$ 13,387	$ 11,614	$ 28,223

Segment Information (Total Asse

Segment Information (Total Assets by Segment) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 908,231	$ 917,547
Healthcare [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	422,586	405,283
Energy [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	144,258	130,052
Financial Services Advisory and Compliance [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	80,573	85,250
Unallocated Assets [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Total assets	$ 260,814	$ 296,962

Goodwill and Intangible Asset_3

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, 2019	Dec. 31, 2018
Goodwill [Line Items]
Goodwill, beginning balance	$ 422,357	$ 422,959
Acquisitions	3,237
Adjustments	(15)	541
Foreign currency translation	481	(1,143)
Net goodwill	426,060	422,357
Healthcare [Member]
Goodwill [Line Items]
Goodwill, beginning balance	294,283	294,064
Acquisitions	3,237
Adjustments	(4)	365
Foreign currency translation	(17)	(146)
Net goodwill	297,499	294,283
Energy [Member]
Goodwill [Line Items]
Goodwill, beginning balance	80,034	80,109
Adjustments		200
Foreign currency translation	296	(275)
Net goodwill	80,330	80,034
Financial Services Advisory and Compliance [Member]
Goodwill [Line Items]
Goodwill, beginning balance	48,040	48,786
Adjustments	(11)	(24)
Foreign currency translation	202	(722)
Net goodwill	$ 48,231	$ 48,040

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, Net (Narrative) (Details) $ in Thousands	May 31, 2019Segment	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)
Goodwill [Line Items]
Number of reporting units | Segment	3
Amortization expense | $		$ 1,393	$ 1,665	$ 2,765	$ 3,417
Maximum [Member]
Goodwill [Line Items]
Estimated remaining useful lives				6 years
Healthcare [Member]
Goodwill [Line Items]
Percentage of fair value of reporting unit in excess of carrying value	33.00%
Energy [Member]
Goodwill [Line Items]
Percentage of fair value of reporting unit in excess of carrying value	37.00%
Financial Services Advisory and Compliance [Member]
Goodwill [Line Items]
Percentage of fair value of reporting unit in excess of carrying value	61.00%

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets, Net (Schedule of Finite-Lived Intangible Assets by Major Category) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Customer lists and relationships	$ 108,110	$ 105,368
Non-compete agreements	23,035	22,923
Other	28,507	28,304
Intangible assets, at cost	159,652	156,595
Less: accumulated amortization	(145,523)	(142,429)
Intangible assets, net	$ 14,129	$ 14,166

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets, Net (Schedule of Intangible Assets Categories) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Years	3 years 8 months 12 days
Amount	$ 14,129	$ 14,166
Customer Lists and Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Years	3 years 9 months 18 days
Amount	$ 12,832
Non-compete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Years	2 years
Amount	$ 892
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Years	3 years
Amount	$ 405

Goodwill and Intangible Asset_7

Goodwill and Intangible Assets, Net (Schedule of Amortization Expense) (Details) $ in Thousands	Jun. 30, 2019USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2019 (includes January - June)	$ 5,349
2020	4,195
2021	4,087
2022	937
2023	1,244
2024 and thereafter	$ 990

Net Income Per Share (EPS) (Nar

Net Income Per Share (EPS) (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Earnings Per Share [Abstract]
Income from continuing operations	$ 8.6	$ 6.1	$ 13.3	$ 4.5

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, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Basic shares	38,654	45,106	39,436	45,113
Contingently issuable shares	28	37	61	27
Diluted shares	39,616	46,549	40,512	46,692
Antidilutive shares	65	35	41	34
Employee Stock Options [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Share-based awards	113	171	130	162
Restricted Stock Units [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Share-based awards	821	1,235	885	1,390

Share-Based Compensation Expe_3

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, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share Based Compensation [Abstract]
Amortization of restricted stock awards and restricted stock unit awards	$ 4,142	$ 1,663	$ 6,782	$ 4,437
Amortization of stock option awards	2	24	23	58
Discount given on employee stock purchase transactions through our Employee Stock Purchase Plan	68	73	176	179
Share-based compensation expense from continuing operations	4,212	1,760	6,981	4,674
Share-based compensation expense from discontinued operations		329		792
Total share-based compensation expense	$ 4,212	$ 2,089	$ 6,981	$ 5,466

Share-Based Compensation Expe_4

Share-Based Compensation Expense (Schedule of Total Share-Based Compensation Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense from continuing operations	$ 4,212	$ 1,760	$ 6,981	$ 4,674
Share-based compensation expense from discontinued operations		329		792
Total share-based compensation expense	4,212	2,089	6,981	5,466
Cost Of Services Before Reimbursable Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense from continuing operations	2,685	673	3,324	1,438
General And Administrative Expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense from continuing operations	$ 1,527	$ 1,087	$ 3,657	$ 3,236

Share-Based Compensation Expe_5

Share-Based Compensation Expense (Narrative) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2019USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total compensation costs related to the outstanding or unvested stock-based compensation awards	$ 15.3
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	733,775
Aggregate fair value of share-based awards granted	$ 15.2

Supplemental Consolidated Bal_3

Supplemental Consolidated Balance Sheet Information (Components of Accounts Receivable, Net and Contract Assets) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract]
Billed amounts	$ 122,835	$ 116,190
Engagements in process and contract assets	89,003	74,633
Allowance for uncollectible billed amounts	(8,429)	(7,815)
Allowance for uncollectible engagements in process	(2,589)	(3,085)
Accounts receivable, net and contract assets	$ 200,820	$ 179,923

Supplemental Consolidated Bal_4

Supplemental Consolidated Balance Sheet Information (Components of Prepaid Expenses and Other Current Assets) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract]
Prepaid recruiting and retention incentives - current	$ 6,021	$ 4,552
Other current prepaid expenses and other current assets	19,178	17,960
Prepaid expenses and other current assets	$ 25,199	$ 22,512

Supplemental Consolidated Bal_5

Supplemental Consolidated Balance Sheet Information (Components of Other Assets) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract]
Prepaid recruiting and retention incentives - non-current	$ 3,981	$ 2,654
Other prepaid expenses and other non-current assets	3,964	5,990
Other assets	$ 7,945	$ 8,644

Supplemental Consolidated Bal_6

Supplemental Consolidated Balance Sheet Information (Narrative) (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Supplemental Consolidated Balance Sheet Information [Line Items]
Sign-on and retention bonuses issued	$ 6.6	$ 3.9
Purchases of property and equipment	8.5
Performance-based long-term incentive compensation liabilities	$ 0.8
Restricted Stock Units [Member]
Supplemental Consolidated Balance Sheet Information [Line Items]
Vesting period	3 years
Computer Equipment and Software (Member)
Supplemental Consolidated Balance Sheet Information [Line Items]
Retired fully-depreciated assets	$ 17.8
Maximum [Member]
Supplemental Consolidated Balance Sheet Information [Line Items]
Employee retention and signing bonuses, term, years	6 years

Supplemental Consolidated Bal_7

Supplemental Consolidated Balance Sheet Information (Property and Equipment, Net) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 179,512	$ 188,941
Less: accumulated depreciation and amortization	(116,840)	(125,916)
Property and equipment, net	62,672	63,025
Furniture, Fixtures and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	53,309	55,619
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	79,188	86,225
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 47,015	$ 47,097

Supplemental Consolidated Bal_8

Supplemental Consolidated Balance Sheet Information (Components of Other Current Liabilities) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract]
Deferred acquisition liabilities - current	$ 987	$ 969
Contract liabilities	21,553	28,909
Deferred rent - current		2,656
Other current liabilities	1,339	1,510
Total other current liabilities	$ 23,879	$ 34,044

Supplemental Consolidated Bal_9

Supplemental Consolidated Balance Sheet Information (Components of Other Non-Current Liabilities) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Balance Sheet Related Disclosures [Abstract]
Deferred acquisition liabilities - non-current	$ 757	$ 710
Deferred rent - non-current		21,648
Other non-current liabilities	2,061	2,919
Total other non-current liabilities	$ 2,818	$ 25,277

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss (Summary of Activity in Accumulated Other Comprehensive Loss attributable to Navigant, Consulting Inc.) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance			$ 708,564
Balance	$ 651,041		651,041
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	(6,971)	$ (17,939)	(6,529)	$ (19,308)
Unrealized gain (loss)	1,042	(3,406)	600	(2,037)
Balance	(5,929)	(21,345)	(5,929)	(21,345)
Accumulated Net Loss from Cash Flow Hedges Attributable to Parent [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance		387		130
Unrealized gain (loss)		112		362
Reclassified to interest expense		(54)		(44)
Income tax expense		15		12
Balance		460		460
Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	$ (5,929)	$ (20,885)	$ (5,929)	$ (20,885)

Lease (Narrative) (Details)

Lease (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Jun. 30, 2019
Operating Leased Assets [Line Items]
Operating lease liabilities		$ 0
Operating lease right to use assets		0
Operating lease liability not yet commenced with obligations		$ 800,000
Lease terms, not yet commenced		5 years
Operating leases rent expense	$ 25,300,000
Minimum [Member]
Operating Leased Assets [Line Items]
Operating lease, term		3 years
Maximum [Member]
Operating Leased Assets [Line Items]
Operating lease, term		10 years

Lease (Schedule of Components o

Lease (Schedule of Components of Lease Expense) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Operating lease cost	$ 5,856	$ 11,746
Variable lease costs	2,891	5,805
Short term lease costs	159	448
Sublease income	(1,737)	(3,517)
Total net lease cost	$ 7,169	$ 14,482

Lease (Schedule of Supplemental

Lease (Schedule of Supplemental Balance Sheet Information) (Details)	Jun. 30, 2019
Leases [Abstract]
Weighted average remaining lease term operating leases (in years)	6 years
Weighted average discount rate operating leases	5.40%

Lease (Schedule of Supplement_2

Lease (Schedule of Supplemental Cash Flow and Other Information Related to Leases) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Cash paid for amounts included in lease liabilities	$ 6,588	$ 13,302
ROU assets obtained in exchange for lease liabilities	$ 1,503	$ 3,704

Lease (Schedule Of Future Minim

Lease (Schedule Of Future Minimum Lease Payments Under Non-Cancellable Operating Leases) (Details) $ in Thousands	Jun. 30, 2019USD ($)
Operating Lease Liabilities Payments Due Rolling Maturity [Abstract]
2019 (excluding the six months ended June 30, 2019)	$ 14,525
2020	25,750
2021	20,674
2022	14,657
2023	12,785
2024 and thereafter	34,872
Total lease payments	123,263
Less: imputed interest	(19,362)
Total	$ 103,901

Lease (Schedule of Future Min_2

Lease (Schedule of Future Minimum Lease Payments) (Details) $ in Thousands	Dec. 31, 2018USD ($)
Leases [Abstract]
2019	$ 27,496
2020	25,583
2021	20,742
2022	14,747
2023	12,873
2024 and thereafter	35,077
Total future minimum lease payments	$ 136,518

Bank Debt (Narrative) (Details)

Bank Debt (Narrative) (Details)	6 Months Ended
	Jun. 30, 2019USD ($)
Line of Credit Facility [Line Items]
Revolving credit facility	$ 350,000,000
Maturity date of bank borrowings	Mar. 28, 2022
Maximum borrowing capacity	$ 450,000,000
Aggregate bank borrowings	0
Additional bank borrowings	$ 347,500,000
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	$ 2,200,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Consolidated leverage ratio	350.00%
Consolidated interest coverage ratio	11420.00%
Consolidated leverage ratio	0.00%
Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility [Line Items]
Consolidated interest coverage ratio	200.00%

Fair Value (Changes in Deferred

Fair Value (Changes in Deferred Contingent Consideration Liabilities) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Business Acquisition, Contingent Consideration [Line Items]
Beginning Balance	$ 710	$ 3,870
Accretion of acquisition-related contingent consideration	47	100
Ending Balance	$ 757	1,614
Other Acquisitions [Member]
Business Acquisition, Contingent Consideration [Line Items]
Payments		$ (2,356)

Pending Transaction Activity -

Pending Transaction Activity - (Narrative) (Details) - Guidehouse LLP [Member] - USD ($)	6 Months Ended
	Jun. 30, 2019	Aug. 02, 2019
Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock, par value		$ 0.001
Business acquisition, share price		$ 28
Merger agreement termination fee payable		$ 30,900,000
Merger agreement termination fee receivable		$ 67,500,000
Isaac Merger Sub, Inc. [Member]
Subsequent Event [Line Items]
Merger agreement date	Aug. 2, 2019