Huron Consulting (HURN) 10-Q 4 May 21 2021 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2021	Apr. 27, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2021
Document Transition Report	false
Entity File Number	000-50976
Entity Registrant Name	HURON CONSULTING GROUP INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	01-0666114
Entity Address, Address Line One	550 West Van Buren Street
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60607
City Area Code	(312)
Local Phone Number	583-8700
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	HURN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		22,577,906
Entity Central Index Key	0001289848
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 21,623	$ 67,177
Receivables from clients, net of allowances of $8,464 and $7,680, respectively	87,146	87,687
Unbilled services, net of allowances of $2,969 and $2,603, respectively	77,080	53,959
Income tax receivable	4,403	5,121
Prepaid expenses and other current assets	14,964	16,569
Total current assets	205,216	230,513
Property and equipment, net	29,710	29,093
Deferred income taxes, net	5,303	4,191
Long-term investments	64,703	71,030
Operating lease right-of-use assets	38,207	39,360
Other non-current assets	62,819	62,068
Intangible assets, net	21,232	20,483
Goodwill	597,552	594,237
Total assets	1,024,742	1,050,975
Current liabilities:
Accounts payable	8,156	648
Accrued expenses and other current liabilities	16,302	14,874
Accrued payroll and related benefits	56,811	133,830
Current maturities of long-term debt	548	499
Current maturities of operating lease liabilities	9,671	8,771
Deferred revenues	18,686	28,247
Total current liabilities	110,174	186,869
Non-current liabilities:
Deferred compensation and other liabilities	43,947	45,361
Accrued contingent consideration for business acquisitions	1,812	1,770
Long-term debt, net of current portion	267,642	202,780
Operating lease liabilities, net of current portion	59,730	61,825
Deferred income taxes, net	434	428
Total non-current liabilities	373,565	312,164
Commitments and contingencies
Stockholders’ equity
Common stock	247	246
Treasury stock	(134,611)	(129,886)
Additional paid-in capital	445,711	454,512
Retained earnings	219,414	214,009
Accumulated other comprehensive income	10,242	13,061
Total stockholders’ equity	541,003	551,942
Total liabilities and stockholders’ equity	$ 1,024,742	$ 1,050,975

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Accounts receivable, allowance for credit loss	$ 8,464	$ 7,680
Unbilled services, allowance for credit losses	$ 2,969	$ 2,603
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	500,000,000	500,000,000
Common stock, shares issued (shares)	25,294,954	25,346,916
Treasury stock, shares (shares)	2,422,227	2,584,119

Consolidated Statements of Oper

Consolidated Statements of Operations and Other Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenues and reimbursable expenses:
Revenues	$ 203,213	$ 222,619
Reimbursable expenses	1,934	19,303
Total revenues and reimbursable expenses	205,147	241,922
Direct costs and reimbursable expenses (exclusive of depreciation and amortization shown in operating expenses):
Direct costs	148,115	156,248
Amortization of intangible assets and software development costs	925	1,301
Reimbursable expenses	2,003	19,389
Total direct costs and reimbursable expenses	151,043	176,938
Operating expenses and other losses (gains), net
Selling, general and administrative expenses	39,766	43,446
Restructuring charges	628	1,609
Litigation and other losses (gains)	42	(150)
Depreciation and amortization	5,428	6,114
Goodwill impairment charges	0	59,816
Total operating expenses and other losses (gains), net	45,864	110,835
Operating income (loss)	8,240	(45,851)
Other income (expense), net:
Interest expense, net of interest income	(1,719)	(2,341)
Other income (expense), net	420	(5,296)
Total other expense, net	(1,299)	(7,637)
Income (loss) from continuing operations before taxes	6,941	(53,488)
Income tax expense (benefit)	1,536	(11,215)
Net income (loss) from continuing operations	5,405	(42,273)
Loss from discontinued operations, net of tax	0	(35)
Net income (loss)	$ 5,405	$ (42,308)
Net earnings (loss) per basic share:
Net income (loss) from continuing operations (USD per share)	$ 0.25	$ (1.94)
Loss from discontinued operations, net of tax (USD per share)	0	0
Net income (loss) (USD per share)	0.25	(1.94)
Net earnings (loss) per diluted share:
Net income (loss) from continuing operations (USD per share)	0.24	(1.94)
Loss from discontinued operations, net of tax (USD per share)	0	0
Net income (loss) (USD per share)	$ 0.24	$ (1.94)
Weighted average shares used in calculating earnings (loss) per share:
Basic (shares)	21,932	21,827
Diluted (shares)	22,341	21,827
Comprehensive income (loss):
Net income (loss)	$ 5,405	$ (42,308)
Foreign currency translation adjustments, net of tax	400	(779)
Unrealized loss on investment, net of tax	(4,648)	(258)
Unrealized gain (loss) on cash flow hedging instruments, net of tax	1,429	(1,685)
Other comprehensive loss	(2,819)	(2,722)
Comprehensive income (loss)	$ 2,586	$ (45,030)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income
Beginning balance (shares) at Dec. 31, 2019		24,603,308	(2,763,302)
Beginning balance at Dec. 31, 2019	$ 585,465	$ 247	$ (128,348)	$ 460,781	$ 237,849	$ 14,936
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	(45,030)				(42,308)	(2,722)
Restricted stock awards, net of cancellations (shares)		250,544	102,467
Restricted stock awards, net of cancellations	0	$ 2	$ 7,115	(7,117)
Exercise of stock options (shares)		20,000
Exercise of stock options	468			468
Share-based compensation	11,720			11,720
Shares redeemed for employee tax withholdings (shares)			(120,000)
Shares redeemed for employee tax withholdings	(7,133)		$ (7,133)
Share repurchases (shares)		(313,998)
Share repurchases	(20,881)	$ (3)		(20,878)
Ending balance (shares) at Mar. 31, 2020		24,559,854	(2,780,835)
Ending balance at Mar. 31, 2020	524,609	$ 246	$ (128,366)	444,974	195,541	12,214
Beginning balance (shares) at Dec. 31, 2020		24,560,855	(2,812,896)
Beginning balance at Dec. 31, 2020	551,942	$ 246	$ (129,886)	454,512	214,009	13,061
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	2,586				5,405	(2,819)
Restricted stock awards, net of cancellations (shares)		376,731	90,100
Restricted stock awards, net of cancellations	0	$ 4	$ 3,778	(3,782)
Exercise of stock options (shares)		6,631
Exercise of stock options	174			174
Share-based compensation	7,988			7,988
Shares redeemed for employee tax withholdings (shares)			(165,203)
Shares redeemed for employee tax withholdings	(8,503)		$ (8,503)
Share repurchases (shares)		(245,718)
Share repurchases	(13,184)	$ (3)		(13,181)
Ending balance (shares) at Mar. 31, 2021		24,698,499	(2,887,999)
Ending balance at Mar. 31, 2021	$ 541,003	$ 247	$ (134,611)	$ 445,711	$ 219,414	$ 10,242

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash flows from operating activities:
Net income (loss)	$ 5,405	$ (42,308)
Adjustments to reconcile net income (loss) to cash flows from operating activities:
Depreciation and amortization	6,567	7,415
Non-cash lease expense	1,693	1,938
Share-based compensation	5,625	8,504
Amortization of debt discount and issuance costs	198	198
Goodwill impairment charges	0	59,816
Allowances for doubtful accounts	0	21
Deferred income taxes	0	(14,016)
Loss on sale of business	0	102
Change in fair value of contingent consideration liabilities	42	0
Changes in operating assets and liabilities, net of acquisition and divestiture:
(Increase) decrease in receivables from clients, net	1,178	11,698
(Increase) decrease in unbilled services, net	(23,086)	(9,138)
(Increase) decrease in current income tax receivable / payable, net	573	2,332
(Increase) decrease in other assets	327	4,304
Increase (decrease) in accounts payable and other liabilities	2,566	(3,708)
Increase (decrease) in accrued payroll and related benefits	(74,273)	(84,910)
Increase (decrease) in deferred revenues	(9,569)	1,606
Net cash used in operating activities	(82,754)	(56,146)
Cash flows from investing activities:
Purchases of property and equipment, net	(637)	(1,001)
Purchases of investment securities	0	(13,000)
Investment in life insurance policies	0	(1,472)
Purchases of businesses	(6,000)	0
Capitalization of internally developed software costs	(1,400)	(2,922)
Net cash used in investing activities	(8,037)	(18,395)
Cash flows from financing activities:
Proceeds from exercises of stock options	174	468
Shares redeemed for employee tax withholdings	(8,503)	(7,133)
Share repurchases	(11,454)	(22,115)
Proceeds from bank borrowings	89,000	281,000
Repayments of bank borrowings	(24,135)	(38,131)
Net cash provided by financing activities	45,082	214,089
Effect of exchange rate changes on cash	155	(143)
Net increase (decrease) in cash and cash equivalents	(45,554)	139,405
Cash and cash equivalents at beginning of the period	67,177	11,604
Cash and cash equivalents at end of the period	21,623	151,009
Non-cash investing and financing activities:
Property and equipment expenditures and capitalized software included in accounts payable, accrued expenses and accrued payroll and related benefits	3,545	3,716
Share repurchases included in accounts payable	1,729	0
Deferred payment on business acquisition	$ 1,000	$ 0

Description of Business

Description of Business	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Description of Business	Description of BusinessHuron is a global consultancy that collaborates with clients to drive strategic growth, ignite innovation and navigate constant change. Through a combination of strategy, expertise and creativity, we help clients accelerate operational, digital and cultural transformation, enabling the change they need to own their future. By embracing diverse perspectives, encouraging new ideas and challenging the status quo, Huron creates sustainable results for the organizations it serves.

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	Basis of Presentation and Significant Accounting Policies The accompanying unaudited consolidated financial statements reflect the financial position, results of operations, and cash flows as of and for the three months ended March 31, 2021 and 2020. These financial statements have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission ("SEC") for Quarterly Reports on Form 10-Q. Accordingly, these financial statements do not include all of the information and note disclosures required by accounting principles generally accepted in the United States of America ("GAAP") for annual financial statements. In the opinion of management, these financial statements reflect all adjustments of a normal, recurring nature necessary for the fair statement of our financial position, results of operations, and cash flows for the interim periods presented in conformity with GAAP. These financial statements should be read in conjunction with our consolidated financial statements and notes thereto for the year ended December 31, 2020 included in our Annual Report on Form 10-K. Our results for any interim period are not necessarily indicative of results for a full year or any other interim period. During the first quarter of 2021, we identified an error on our previously reported Consolidated Balance Sheet as of December 31, 2020 related to the classification between receivables from clients, unbilled services, and deferred revenues. The Consolidated Balance Sheet as of December 31, 2020 presented herein has been revised to reflect the correction of this error. The results of this correction on the Consolidated Balance Sheet were a decrease in unbilled services of $7.2 million, an increase in receivables from clients of $0.7 million, and a decrease in deferred revenues of $6.5 million. This error had no impact on our Consolidated Statement of Operations and Other Comprehensive Income. This error had no impact on our Consolidated Statement of Cash Flows for the three months ended March 31, 2021 and 2020. The Company evaluated the materiality of this error from both quantitative and qualitative perspectives and concluded that the impact of the error was not material to the financial statements for the year ended December 31, 2020. Preparation of our consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in our consolidated financial statements and related disclosures. The business and economic uncertainty resulting from the coronavirus (COVID-19) pandemic has made such estimates and assumptions more difficult to predict. Accordingly, actual results and outcomes could differ from those estimates.

New Accounting Pronouncements

New Accounting Pronouncements	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted In October 2020, the FASB issued ASU 2020-10, Codification Improvements. ASU 2020-10 situates all disclosure guidance within the appropriate disclosure section of the Codification and makes other improvements and technical corrections to the Codification. We adopted ASU 2020-10 effective January 1, 2021, which did not have any impact on our consolidated financial statements.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The table below sets forth the changes in the carrying amount of goodwill by reportable segment for the three months ended March 31, 2021. Healthcare Business Education Total Balance as of December 31, 2020: Goodwill $ 636,810 $ 308,935 $ 104,384 $ 1,050,129 Accumulated impairment losses (208,081) (247,811) — (455,892) Goodwill, net as of December 31, 2020 428,729 61,124 104,384 594,237 Goodwill recorded in connection with a business acquisition (1) — 3,315 — 3,315 Goodwill, net as of March 31, 2021 $ 428,729 $ 64,439 $ 104,384 $ 597,552 (1) On February 1, 2021, we completed the acquisition of Unico Solution, a data strategy and technology consulting firm focused on helping clients use their data to speed business transformation and accelerate cloud adoption. The results of operations of Unico Solution are included in our consolidated financial statements and results of operations of our Business Advisory segment from the date of acquisition. This acquisition is not significant to our consolidated financial statements. First Quarter 2020 Goodwill Impairment Charges The worldwide spread of the COVID-19 pandemic in the first quarter of 2020 has created significant volatility, uncertainty and disruption to the global economy. From the onset of the COVID-19 pandemic, we closely monitored the impact it could have on all aspects of our business, including how we expect it to negatively impact our clients, employees and business partners. While the COVID-19 pandemic did not have a significant impact on our consolidated revenues in the first quarter of 2020, we expected it to have an unfavorable impact on sales, increase uncertainty in the backlog and negatively impact full year 2020 results. The services provided by our Strategy and Innovation and Life Sciences reporting units within our Business Advisory segment focus on strategic solutions for healthy, well-capitalized companies to identify new growth opportunities, which may be considered by our clients to be more discretionary in nature, and the duration of the projects within these practices are typically short-term. Therefore, at the onset of the COVID-19 pandemic in the U.S. and due to the uncertainty caused by the pandemic, we were cautious about near-term results for these two reporting units. Based on our internal projections and the preparation of our financial statements for the quarter ended March 31, 2020, and considering the expected decrease in demand due to the COVID-19 pandemic, during the first quarter of 2020 we believed it was more likely than not that the fair value of these two reporting units no longer exceeded their carrying values and performed an interim impairment test on both reporting units as of March 31, 2020. Based on the estimated fair values of the Strategy and Innovation and Life Sciences reporting units, we recorded non-cash pretax goodwill impairment charges of $49.9 million and $9.9 million, respectively, in the first quarter of 2020. The $49.9 million non-cash pretax charge related to the Strategy and Innovation reporting unit reduced the goodwill balance of the reporting unit to $37.5 million. The $9.9 million non-cash pretax charge related to the Life Sciences reporting unit reduced the goodwill balance of the reporting unit to zero. Our goodwill impairment test was performed by comparing the fair value of each of the Strategy and Innovation and Life Sciences reporting units with its respective carrying value and recognizing an impairment charge for the amount by which the carrying value exceeded the fair value. To estimate the fair value of each reporting unit, we relied on a combination of the income approach and the market approach with a fifty-fifty weighting. In the income approach, we utilized a discounted cash flow analysis, which involved estimating the expected after-tax cash flows that will be generated by each reporting unit and then discounting those cash flows to present value, reflecting the relevant risks associated with each reporting unit and the time value of money. This approach requires the use of significant estimates and assumptions, including forecasted revenue growth rates, forecasted EBITDA margins, and discount rates that reflect the risk inherent in the future cash flows. In estimating future cash flows, we relied on internally generated seven-year forecasts. Our forecasts are based on historical experience, current backlog, expected market demand, and other industry information. In the market approach, we utilized the guideline company method, which involved calculating revenue multiples based on operating data from guideline publicly traded companies. Multiples derived from guideline companies provide an indication of how much a knowledgeable investor in the marketplace would be willing to pay for a company. These multiples were evaluated and adjusted based on specific characteristics of the Strategy and Innovation and Life Sciences reporting units relative to the selected guideline companies and applied to the reporting units' operating data to arrive at an indication of value. Intangible Assets Intangible assets as of March 31, 2021 and December 31, 2020 consisted of the following: As of March 31, 2021 As of December 31, 2020 Useful Life Gross Accumulated Gross Accumulated Customer relationships 3 to 13 $ 77,030 $ 58,574 $ 73,629 $ 56,232 Trade names 6 6,000 4,406 6,130 4,287 Non-competition agreements 5 2,210 1,560 2,090 1,541 Technology and software 5 5,800 5,474 5,800 5,380 Customer contracts 2 800 594 800 526 Total $ 91,840 $ 70,608 $ 88,449 $ 67,966 Identifiable intangible assets with finite lives are amortized over their estimated useful lives. Customer relationships and customer contracts, as well as certain trade names and technology and software, are amortized on an accelerated basis to correspond to the cash flows expected to be derived from the assets. All other intangible assets with finite lives are amortized on a straight-line basis. Intangible asset amortization expense was $2.4 million and $3.2 million for the three months ended March 31, 2021 and 2020, respectively. The table below sets forth the estimated annual amortization expense for the intangible assets recorded as of March 31, 2021. Year Ending December 31, Estimated Amortization Expense 2021 $ 9,059 2022 $ 6,878 2023 $ 4,231 2024 $ 1,384 2025 $ 566 Actual future amortization expense could differ from these estimated amounts as a result of future acquisitions, dispositions, and other factors.

Revenues

Revenues	3 Months Ended
	Mar. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenues	Revenues For the three months ended March 31, 2021 and 2020, we recognized revenues of $203.2 million and $222.6 million, respectively. Of the $203.2 million recognized in the first quarter of 2021, we recognized revenues of $4.8 million from obligations satisfied, or partially satisfied, in prior periods, of which $2.5 million was primarily due to the release of allowances on unbilled services as a result of securing contract amendments and $2.3 million was due to changes in the estimates of our variable consideration under performance-based billing arrangements. Of the $222.6 million recognized in the first quarter of 2020, we recognized revenues of $7.9 million from obligations satisfied, or partially satisfied, in prior periods, of which $4.8 million was due to changes in the estimates of our variable consideration under performance-based billing arrangements and $3.1 million was primarily due to the release of allowances on unbilled services as a result of securing contract amendments. As of March 31, 2021, we had $61.0 million of remaining performance obligations under engagements with original expected durations greater than one year. These remaining performance obligations exclude obligations under contracts with an original expected duration of one year or less, variable consideration which has been excluded from the total transaction price due to the constraint, and performance obligations under time-and-expense engagements which are recognized in the amount invoiced. Of the $61.0 million of performance obligations, we expect to recognize approximately $34.8 million as revenue in 2021, $13.9 million in 2022, and the remaining $12.3 million thereafter. Actual revenue recognition could differ from these amounts as a result of changes in the estimated timing of work to be performed, adjustments to estimated variable consideration in performance-based arrangements, or other factors. Contract Assets and Liabilities The payment terms and conditions in our customer contracts vary. Differences between the timing of billings and the recognition of revenue are recognized as either unbilled services or deferred revenues in the consolidated balance sheets. Unbilled services include revenues recognized for services performed but not yet billed to clients. Services performed that we are not yet entitled to bill because certain events, such as the completion of the measurement period or client approval in performance-based engagements, must occur are recorded as contract assets and included within unbilled services, net. The contract asset balance as of March 31, 2021 and December 31, 2020 was $16.7 million and $17.3 million, respectively. The $0.6 million decrease primarily reflects timing differences between the completion of our performance obligations and the amounts billed or billable to clients in accordance with their contractual billing terms. Client prepayments and retainers are classified as deferred revenues and recognized over future periods in accordance with the applicable engagement agreement and our revenue recognition policy. Our deferred revenues balance as of March 31, 2021 and December 31, 2020, was $18.7 million and $28.2 million, respectively. The $9.5 million decrease primarily reflects timing differences between client payments in accordance with their contract terms and the completion of our performance obligations. For the three months ended March 31, 2021, $20.8 million of revenues recognized were included in the deferred revenue balance as of December 31, 2020.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per share excludes dilution and is computed by dividing net income by the weighted average number of common shares outstanding for the period, excluding unvested restricted common stock. Diluted earnings per share reflects the potential reduction in earnings per share that could occur if securities or other contracts to issue common stock were exercised or converted into common stock under the treasury stock method. Such securities or other contracts include unvested restricted stock awards, unvested restricted stock units, outstanding common stock options, convertible senior notes, and outstanding warrants, to the extent dilutive. In periods for which we report a net loss from continuing operations, diluted weighted average common shares outstanding excludes all potential common stock equivalents as their impact on diluted net loss from continuing operations per share would be anti-dilutive. Earnings (loss) per share under the basic and diluted computations are as follows: Three Months Ended 2021 2020 Net income (loss) from continuing operations $ 5,405 $ (42,273) Loss from discontinued operations, net of tax — (35) Net income (loss) $ 5,405 $ (42,308) Weighted average common shares outstanding – basic 21,932 21,827 Weighted average common stock equivalents 409 — Weighted average common shares outstanding – diluted 22,341 21,827 Net earnings (loss) per basic share: Net income (loss) from continuing operations $ 0.25 $ (1.94) Loss from discontinued operations, net of tax — — Net income (loss) $ 0.25 $ (1.94) Net earnings (loss) per diluted share: Net income (loss) from continuing operations $ 0.24 $ (1.94) Loss from discontinued operations, net of tax — — Net income (loss) $ 0.24 $ (1.94) The number of anti-dilutive securities excluded from the computation of the weighted average common stock equivalents presented above were as follows: As of March 31, 2021 2020 Unvested restricted stock awards 21 992 Outstanding common stock options 59 86 Warrants related to the issuance of convertible senior notes — 3,129 Total anti-dilutive securities 80 4,207 See Note 7 “Financing Arrangements” for further information on the convertible senior notes and warrants related to the issuance of convertible notes. In November 2020, our board of directors authorized a share repurchase program (the “2020 Share Repurchase Program”) permitting us to repurchase up to $50 million of our common stock through December 31, 2021. The 2020 Share Repurchase Program was authorized subsequent to the expiration of our prior share repurchase program (the “2015 Share Repurchase Program”) on October 31, 2020. The 2015 Share Repurchase Program permitted us to repurchase up to $125 million of our common stock through October 31, 2020. The amount and timing of repurchases under both share repurchase programs were and will continue to be determined by management and depend on a variety of factors, including the trading price of our common stock, capacity under our credit facility, general market and business conditions, and applicable legal requirements.

Financing Arrangements

Financing Arrangements	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Financing Arrangements	Financing Arrangements A summary of the carrying amounts of our debt follows: March 31, December 31, Senior secured credit facility $ 265,000 $ 200,000 Promissory note due 2024 3,190 3,279 Total long-term debt $ 268,190 $ 203,279 Current maturities of long-term debt (548) (499) Long-term debt, net of current portion $ 267,642 $ 202,780 Below is a summary of the scheduled remaining principal payments of our debt as of March 31, 2021. Principal Payments of Long-Term Debt 2021 $ 410 2022 $ 559 2023 $ 575 2024 $ 266,646 Senior Secured Credit Facility The Company has a $600 million senior secured revolving credit facility, subject to the terms of a Second Amended and Restated Credit Agreement dated as of March 31, 2015, as amended to date (as amended and modified the "Amended Credit Agreement"), that becomes due and payable in full upon maturity on September 27, 2024. The Amended Credit Agreement provides the option to increase the revolving credit facility or establish term loan facilities in an aggregate amount of up to $150 million, subject to customary conditions and the approval of any lender whose commitment would be increased, resulting in a maximum available principal amount under the Amended Credit Agreement of $750 million. The initial borrowings under the Amended Credit Agreement were used to refinance borrowings outstanding under a prior credit agreement, and future borrowings under the Amended Credit Agreement may be used for working capital, capital expenditures, acquisitions of businesses, share repurchases, and general corporate purposes. Fees and interest on borrowings vary based on our Consolidated Leverage Ratio (as defined in the Amended Credit Agreement). At our option, borrowings under the Amended Credit Agreement will bear interest at one, two, three or six-month LIBOR or an alternate base rate, in each case plus the applicable margin. The applicable margin will fluctuate between 1.125% per annum and 1.875% per annum, in the case of LIBOR borrowings, or between 0.125% per annum and 0.875% per annum, in the case of base rate loans, based upon our Consolidated Leverage Ratio at such time. Amounts borrowed under the Amended Credit Agreement may be prepaid at any time without premium or penalty. We are required to prepay the amounts outstanding under the Amended Credit Agreement in certain circumstances, including upon an Event of Default (as defined in the Amended Credit Agreement). In addition, we have the right to permanently reduce or terminate the unused portion of the commitments provided under the Amended Credit Agreement at any time. The loans and obligations under the Amended Credit Agreement are secured pursuant to a Second Amended and Restated Security Agreement and a Second Amended and Restated Pledge Agreement (the “Pledge Agreement”) with Bank of America, N.A. as collateral agent, pursuant to which the Company and the subsidiary guarantors grant Bank of America, N.A., for the ratable benefit of the lenders under the Amended Credit Agreement, a first-priority lien, subject to permitted liens, on substantially all of the personal property assets of the Company and the subsidiary guarantors, and a pledge of 100% of the stock or other equity interests in all domestic subsidiaries and 65% of the stock or other equity interests in each “material first-tier foreign subsidiary” (as defined in the Pledge Agreement). The Amended Credit Agreement contains usual and customary representations and warranties; affirmative and negative covenants, which include limitations on liens, investments, additional indebtedness, and restricted payments; and two quarterly financial covenants as follows: (i) a maximum Consolidated Leverage Ratio (defined as the ratio of debt to consolidated EBITDA) of 3.75 to 1.00; however the maximum permitted Consolidated Leverage Ratio will increase to 4.00 to 1.00 upon the occurrence of certain transactions, and (ii) a minimum Consolidated Interest Coverage Ratio (defined as the ratio of consolidated EBITDA to interest) of 3.50 to 1.00. Consolidated EBITDA for purposes of the financial covenants is calculated on a continuing operations basis and includes adjustments to add back non-cash goodwill impairment charges, share-based compensation costs, certain non-cash restructuring charges, pro forma historical EBITDA for businesses acquired, and other specified items in accordance with the Amended Credit Agreement. For purposes of the Consolidated Leverage Ratio, total debt is on a gross basis and is not netted against our cash balances. At March 31, 2021, we were in compliance with these financial covenants with a Consolidated Leverage Ratio of 2.64 to 1.00 and a Consolidated Interest Coverage Ratio of 13.00 to 1.00. Borrowings outstanding under the Amended Credit Agreement at March 31, 2021 totaled $265.0 million. These borrowings carried a weighted average interest rate of 2.4%, including the effect of the interest rate swaps described in Note 9 “Derivative Instruments and Hedging Activity." Borrowings outstanding under the Amended Credit Agreement at December 31, 2020 were $200.0 million and carried a weighted average interest rate of 2.5%, including the effect of the interest rate swaps outstanding at the time and described in Note 9 “Derivative Instruments and Hedging Activity." The borrowing capacity under the revolving credit facility is reduced by any outstanding borrowings under the revolving credit facility and outstanding letters of credit. At March 31, 2021, we had outstanding letters of credit totaling $0.8 million, which are primarily used as security deposits for our office facilities. As of March 31, 2021, the unused borrowing capacity under the revolving credit facility was $334.2 million. Promissory Note due 2024

Restructuring Charges

Restructuring Charges	3 Months Ended
	Mar. 31, 2021
Restructuring and Related Activities [Abstract]
Restructuring Charges	Restructuring Charges Restructuring charges for the three months ended March 31, 2021 were $0.6 million compared to $1.6 million, for the three months ended March 31, 2020. The $0.6 million restructuring charge recognized in the first quarter of 2021 primarily related to rent and related expenses, net of sublease income, and accelerated depreciation on furniture and fixtures for vacated office spaces. The $1.6 million restructuring charge recognized in the first quarter of 2020 included a $1.2 million accrual for the termination of a third-party advisor agreement, $0.3 million related to workforce reductions to better align resources with market demand, and $0.1 million related to workforce reductions in our corporate operations. In the fourth quarter of 2020, we announced a restructuring plan to reduce operating costs to address the impact of the COVID-19 pandemic on our business. The restructuring plan, which was substantially complete in the fourth quarter of 2020, provided for a reduction in certain leased office spaces and a reduction in workforce. The table below sets forth the changes in the carrying amount of our restructuring charge liability by restructuring type for the three months ended March 31, 2021. Employee Costs Office Space Reductions Other Total Balance as of December 31, 2020 $ 2,447 $ 84 $ 893 $ 3,424 Additions 4 — — 4 Payments (2,382) (39) (167) (2,588) Adjustments 10 — — 10 Balance as of March 31, 2021 $ 79 $ 45 $ 726 $ 850 The restructuring charge liability related to employee costs at March 31, 2021 is expected to be paid in the next 12 months and is included as a component of accrued payroll and related benefits. The employee related payments made in the first quarter of 2021 primarily related to the fourth quarter 2020 restructuring plan. The restructuring charge liability related to office space reductions at March 31, 2021 is included as a component of accrued expenses and other current liabilities. The $0.7 million other restructuring charge liability at March 31, 2021 is related to the termination of a third-party advisor agreement and is expected to be paid over the next 22 months and is included as a component of accrued expenses and other current liabilities and deferred compensation and other liabilities.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activity	3 Months Ended
	Mar. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activity	Derivative Instruments and Hedging Activity On June 22, 2017, we entered into a forward interest rate swap agreement effective August 31, 2017 and ending August 31, 2022, with a notional amount of $50.0 million. We entered into this derivative instrument to hedge against the interest rate risks of our variable-rate borrowings. Under the terms of the interest rate swap agreement, we receive from the counterparty interest on the notional amount based on one month LIBOR and we pay to the counterparty a fixed rate of 1.900%. On January 30, 2020, we entered into a forward interest rate swap agreement effective December 31, 2019 and ending December 31, 2024, with a notional amount of $50.0 million. We entered into this derivative instrument to further hedge against the interest rate risks of our variable-rate borrowings. Under the terms of the interest rate swap agreement, we receive from the counterparty interest on the notional amount based on one month LIBOR and we pay to the counterparty a fixed rate of 1.500%. On March 16, 2020, we entered into a forward interest rate swap agreement effective February 28, 2020 and ending February 28, 2025, with a notional amount of $100.0 million. We entered into this derivative instrument to further hedge against the interest rate risks of our variable-rate borrowings. Under the terms of the interest rate swap agreement, we receive from the counterparty interest on the notional amount based on one month LIBOR and we pay to the counterparty a fixed rate of 0.885%. We recognize all derivative instruments as either assets or liabilities at fair value on the balance sheet. We have designated these derivative instruments as cash flow hedges. Therefore, changes in the fair value of the derivative instruments are recorded to other comprehensive income (“OCI”) to the extent effective and reclassified into interest expense upon settlement. As of March 31, 2021, it was anticipated that $1.7 million of the losses, net of tax, currently recorded in accumulated other comprehensive income will be reclassified into earnings within the next 12 months. The table below sets forth additional information relating to the interest rate swaps designated as a cash flow hedging instrument as of March 31, 2021 and December 31, 2020. Fair Value (Derivative Asset and Liability) Balance Sheet Location March 31, December 31, Accrued expenses and other current liabilities $ 2,168 $ 2,100 Deferred compensation and other liabilities $ 1,260 $ 3,297 All of our derivative instruments are transacted under the International Swaps and Derivatives Association (ISDA) master agreements. These agreements permit the net settlement of amounts owed in the event of default and certain other termination events. Although netting is permitted, it is our policy to record all derivative assets and liabilities on a gross basis on our consolidated balance sheet. We do not use derivative instruments for trading or other speculative purposes. Refer to Note 11 “Other Comprehensive Income (Loss)” for additional information on our derivative instruments.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Certain of our assets and liabilities are measured at fair value. Fair value is defined as the price that would be received to sell an asset or the price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a fair value hierarchy for inputs used in measuring fair value and requires companies to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy consists of three levels based on the objectivity of the inputs as follows: Level 1 Inputs Quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs Quoted prices in active markets for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 Inputs Unobservable inputs for the asset or liability, and include situations in which there is little, if any, market activity for the asset or liability. The table below sets forth our fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2021 and December 31, 2020. Level 1 Level 2 Level 3 Total March 31, 2021 Assets: Convertible debt investment $ — $ — $ 58,036 $ 58,036 Deferred compensation assets — 34,881 — 34,881 Total assets $ — $ 34,881 $ 58,036 $ 92,917 Liabilities: Interest rate swaps $ — $ 3,428 $ — $ 3,428 Contingent consideration for business acquisition — — 1,812 1,812 Total liabilities $ — $ 3,428 $ 1,812 $ 5,240 December 31, 2020 Assets: Convertible debt investment $ — $ — $ 64,364 $ 64,364 Deferred compensation assets — 34,056 — 34,056 Total assets $ — $ 34,056 $ 64,364 $ 98,420 Liabilities: Interest rate swaps $ — $ 5,397 $ — $ 5,397 Contingent consideration for business acquisition — — 1,770 $ 1,770 Total liabilities $ — $ 5,397 $ 1,770 $ 7,167 Interest rate swaps: The fair values of our interest rate swaps were derived using estimates to settle the interest rate swap agreements, which are based on the net present value of expected future cash flows on each leg of the swaps utilizing market-based inputs and a discount rate reflecting the risks involved. Convertible debt investment: In 2014 and 2015, we invested $27.9 million, in the form of zero coupon convertible debt (the "initial convertible notes"), in Shorelight Holdings, LLC (“Shorelight”), the parent company of Shorelight, a U.S.-based company that partners with leading nonprofit universities to increase access to and retention of international students, boost institutional growth, and enhance an institution’s global footprint. In the first quarter of 2020, we invested an additional $13.0 million, in the form of 1.69% convertible debt with a senior liquidation preference to the initial convertible notes (the "additional convertible note") and amended our initial convertible notes to extend the maturity date to January 17, 2024, which coincides with the maturity date of the additional convertible note. To determine the appropriate accounting treatment for our investment, we performed a variable interest entity (“VIE”) analysis and concluded that Shorelight does not meet the definition of a VIE. We also reviewed the characteristics of our investment to confirm that the convertible notes are not in-substance common stock that would warrant equity method accounting. After we reviewed all of the terms of the investment, we concluded the appropriate accounting treatment to be that of an available-for-sale debt security. The investment is carried at fair value with unrealized holding gains and losses excluded from earnings and reported in other comprehensive income. We estimate the fair value of our investment using a scenario-based approach in the form of a hybrid analysis that consists of a Monte Carlo simulation model and an expected return analysis. The conclusion of value for our investment is based on the probability weighted assessment of both scenarios. The hybrid analysis utilizes certain assumptions including the assumed holding period through the maturity date of January 17, 2024, the applicable waterfall distribution at the end of the expected holding period based on the rights and privileges of the various instruments, cash flow projections discounted at the risk-adjusted rate of 22.5%, and the concluded equity volatility of 45.0%, all of which are Level 3 inputs. The use of alternative estimates and assumptions could increase or decrease the estimated fair value of the investment, which would result in different impacts to our consolidated balance sheet and comprehensive income. Actual results may differ from our estimates. The fair value of the convertible debt investment is recorded in long-term investments on our consolidated balance sheets. The table below sets forth the changes in the balance of the convertible debt investment for the three months ended March 31, 2021. Convertible Debt Investment Balance as of December 31, 2020 $ 64,364 Change in fair value of convertible debt investment (6,328) Balance as of March 31, 2021 $ 58,036 Deferred compensation assets: We have a non-qualified deferred compensation plan (the "Plan") for the members of our board of directors and a select group of our employees. The deferred compensation liability is funded by the Plan assets, which consist of life insurance policies maintained within a trust. The cash surrender value of the life insurance policies approximates fair value and is based on third-party broker statements which provide the fair value of the life insurance policies' underlying investments, which are Level 2 inputs. The cash surrender value of the life insurance policies is invested primarily in mutual funds. The Plan assets are included in other non-current assets on our consolidated balance sheets. Realized and unrealized gains (losses) from the deferred compensation assets are recorded to other income (expense), net in our consolidated statements of operations. Contingent consideration for business acquisition: We estimate the fair value of acquisition-related contingent consideration using either a probability-weighted assessment of the specific financial performance targets being measured or a Monte Carlo simulation model, as appropriate. These fair value measurements are based on significant inputs not observable in the market and thus represent Level 3 inputs. The significant unobservable inputs used in the fair value measurements of our contingent consideration are our measures of the estimated payouts based on internally generated financial projections on a probability-weighted basis and a discount rate which typically reflects a risk-free rate, and was 2.41% as of March 31, 2021 and December 31, 2020. The fair value of the contingent consideration is reassessed quarterly based on assumptions used in our latest projections and input provided by practice leaders and management. Any change in the fair value estimate is recorded in our consolidated statement of operations for that period. The use of alternative estimates and assumptions could increase or decrease the estimated fair value of our contingent consideration liability, which would result in different impacts to our consolidated balance sheets and consolidated statements of operations. Actual results may differ from our estimates. The table below sets forth the changes in the balance of the contingent consideration for business acquisitions for the three months ended March 31, 2021. Contingent Consideration for Business Acquisitions Balance as of December 31, 2020 1,770 Remeasurement of contingent consideration for business acquisitions 42 Balance as of March 31, 2021 $ 1,812 Financial assets and liabilities not recorded at fair value are as follows: Preferred Stock Investment In the fourth quarter of 2019, we invested $5.0 million, in the form of preferred stock, in Medically Home Group, Inc. ("Medically Home"), a healthcare technology-enabled services company. To determine the appropriate accounting treatment for our investment, we performed a VIE analysis and concluded that Medically Home does not meet the definition of a VIE. We also reviewed the characteristics of our investment to confirm that the preferred stock is not in-substance common stock that would warrant equity method accounting. After we reviewed all of the terms of the investment, we concluded the appropriate accounting treatment for our investment in Medically Home to be that of an equity security with no readily determinable fair value. We elected to apply the measurement alternative at the time of the purchase and will continue to do so until the investment does not qualify to be so measured. Under the measurement alternative, the investment is carried at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment in Medically Home. On a quarterly basis, we review the information available to determine whether an orderly and observable transaction for the same or similar equity instrument occurred, and remeasure the fair value of the preferred stock using such identified transactions, with changes in the fair value recorded in consolidated statement of operations. As of March 31, 2021, the carrying amount of our preferred stock investment was $6.7 million. Senior Secured Credit Facility The carrying value of our borrowings outstanding under our senior secured credit facility is stated at cost. Our carrying value approximates fair value, using Level 2 inputs, as the senior secured credit facility bears interest at variable rates based on current market rates as set forth in the Amended Credit Agreement. Refer to Note 7 “Financing Arrangements” for additional information on our senior secured credit facility. Promissory Note due 2024 The carrying value of our promissory note due 2024 is stated at cost. Our carrying value approximates fair value, using Level 2 inputs, as the promissory note bears interest at rates based on current market rates as set forth in the terms of the promissory note. Refer to Note 7 “Financing Arrangements” for additional information on our promissory note due 2024. Cash and Cash Equivalents and Other Financial Instruments Cash and cash equivalents are stated at cost, which approximates fair market value. The carrying values of all other financial instruments not described above reasonably approximate fair market value due to the nature of the financial instruments and the short-term maturity of these items.

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) The table below sets forth the components of other comprehensive income (loss), net of tax, for the three months ended March 31, 2021 and 2020. Three Months Ended Three Months Ended Before Tax Net of Before Tax Net of Other comprehensive income (loss): Foreign currency translation adjustments $ 400 $ — $ 400 $ (779) $ — $ (779) Unrealized gain (loss) on investment $ (6,328) $ 1,680 $ (4,648) $ (348) $ 90 $ (258) Unrealized gain (loss) on cash flow hedges: Change in fair value $ 1,189 $ (337) $ 852 $ (2,272) $ 590 $ (1,682) Reclassification adjustments into earnings 780 (203) 577 (4) 1 (3) Net unrealized gain (loss) $ 1,969 $ (540) $ 1,429 $ (2,276) $ 591 $ (1,685) Other comprehensive income (loss) $ (3,959) $ 1,140 $ (2,819) $ (3,403) $ 681 $ (2,722) The before tax amounts reclassified from accumulated other comprehensive income related to our cash flow hedges are recorded to interest expense, net of interest income. Accumulated other comprehensive income, net of tax, includes the following components: Foreign Currency Available-for-Sale Investment Cash Flow Hedges Total Balance, December 31, 2020 $ (218) $ 17,205 $ (3,926) $ 13,061 Current period change 400 (4,648) 1,429 (2,819) Balance, March 31, 2021 $ 182 $ 12,557 $ (2,497) $ 10,242

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesFor the three months ended March 31, 2021, our effective tax rate was 22.1% as we recognized income tax expense from continuing operations of $1.5 million on income from continuing operations of $6.9 million. The effective tax rate of 22.1% was more favorable than the statutory rate, inclusive of state income taxes, of 26.6%, primarily due to a discrete tax benefit for share-based compensation awards that vested during the first quarter of 2021. This favorable item was partially offset by certain nondeductible expense items. For the three months ended March 31, 2020, our effective tax rate was 21.0% as we recognized an income tax benefit from continuing operations of $11.2 million on a loss from continuing operations of $53.5 million. The effective tax rate of 21.0% was less favorable than the statutory rate, inclusive of state income taxes, of 26.0% primarily due to certain nondeductible expense items, non-deductible losses on our investments used to fund our deferred compensation liability, and the nondeductible portion of the goodwill impairment charges recorded during the first quarter of 2020. These unfavorable items were partially offset by a discrete tax benefit for share-based compensation awards that vested during the quarter and the discrete tax benefit for the remeasurement of a portion of our income tax receivable as a result of the enactment of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) in the first quarter of 2020. The CARES Act, which was signed into law on March 27, 2020, is an approximately $2 trillion emergency economic stimulus package in response to the COVID-19 outbreak, which among other items, includes income tax provisions relating to net operating loss carryback periods and technical corrections to tax depreciation methods for qualified improvement property. During 2020, as a result of the CARES Act, we recognized a $1.5 million tax benefit related to the remeasurement of a portion of our income tax receivable for the federal net operating loss incurred in 2018 and the expected federal net operating loss in 2020 that will be carried back to prior year income, both for a refund at the higher, prior year tax rate.

Commitments, Contingencies and

Commitments, Contingencies and Guarantees	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Guarantees	Commitments, Contingencies and Guarantees Litigation Oaktree On November 9, 2018, Huron was engaged by Oaktree Medical Centre LLC, a management services organization (“Oaktree”) to perform interim management and financial advisory services. As part of the services, a Huron employee was appointed by Oaktree’s board of directors to serve as Chief Restructuring Officer of Oaktree. The engagement letter through which Oaktree retained Huron’s services states that all disputes or claims are subject to binding arbitration, disclaims special, consequential, incidental or exemplary damages or loss and caps liability to the fees paid for the portion of the engagement giving rise to any liability. On September 19, 2019, Oaktree filed for Chapter 7 liquidation in the U.S. Bankruptcy Court for the Western District of North Carolina, with the case subsequently transferred to the District of South Carolina. As a result of the bankruptcy filing, a Chapter 7 trustee was appointed to oversee the bankruptcy estate, at which time Huron’s services for Oaktree wound down. In April 2021, Trustee’s counsel communicated in writing to Huron its intent to pursue various claims against Huron, among others, on behalf of the bankruptcy estate related to the services carried out by Huron during the engagement. The allegations suggest that Huron did not develop and implement a Chapter 11 restructuring plan on a timely basis and that its failure to do so led to significant damages. We believe the Trustee’s allegations with respect to Huron are without merit and will vigorously defend ourselves should any claim arising out of these alleged facts and circumstances be asserted against us by the Trustee. From time to time, we are involved in legal proceedings and litigation arising in the ordinary course of business. As of the date of this Quarterly Report on Form 10-Q, we are not a party to any litigation or legal proceeding that, in the current opinion of management, could have a material adverse effect on our financial position or results of operations. However, due to the risks and uncertainties inherent in legal proceedings, actual results could differ from current expected results. Guarantees Guarantees in the form of letters of credit totaling $0.8 million and $1.6 million were outstanding at March 31, 2021 and December 31, 2020, respectively, primarily to support certain office lease obligations. In connection with certain business acquisitions, we may be required to pay post-closing consideration to the sellers if specific financial performance targets are met over a number of years as specified in the related purchase agreements. As of March 31, 2021 and December 31, 2020, the total estimated fair value of our outstanding contingent consideration liability was $1.8 million. To the extent permitted by law, our bylaws and articles of incorporation require that we indemnify our officers and directors against judgments, fines and amounts paid in settlement, including attorneys’ fees, incurred in connection with civil or criminal action or proceedings, as it relates to their services to us if such person acted in good faith. Although there is no limit on the amount of indemnification, we may have recourse against our insurance carrier for certain payments made.

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Segment Information	Segment Information Segments are defined as components of a company that engage in business activities from which they may earn revenues and incur expenses, and for which separate financial information is available and is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker, who is our chief executive officer, manages the business under three operating segments, which are our reportable segments: Healthcare, Business Advisory, and Education. • Healthcare Our Healthcare segment serves national and regional hospitals, integrated health systems, academic medical centers, community hospitals, and medical groups. Our Healthcare professionals have a depth of expertise in business operations, including financial and operational improvement, care transformation, and revenue cycle managed services; organizational transformation; and digital, technology and analytic solutions. Most healthcare organizations are focused on changing the way care is delivered; establishing a sustainable business model centered around optimal cost structures, reimbursement models and financial strategies; and evolving their digital, technology and analytic capabilities. Our solutions help clients adapt to this rapidly changing healthcare environment to become a more agile, efficient and consumer-centric organization. We use our deep industry expertise to help clients solve a diverse set of business issues, including, but not limited to, optimizing financial and operational performance, improving care delivery and clinical outcomes, increasing physician, patient and employee satisfaction, evolving organizational culture, and maximizing return on technology investments. • Business Advisory Our Business Advisory segment works with C-suite executives, boards, and business unit and functional leadership across a diverse set of organizations, including healthy, well-capitalized companies to organizations in transition, and across a broad range of industries, including life sciences, financial services, healthcare, education, energy and utilities, industrials and manufacturing, and the public sector. Our Business Advisory professionals have deep industry, functional and technical expertise that they put forward when delivering our digital, technology and analytics, strategy and innovation and corporate finance and restructuring services. In today’s disruptive environment, organizations must reimagine their historical strategies and financial and operating models to sustain and advance their competitive advantage. Organizations also recognize the need to adopt technologies, automation and analytics to improve their operations and compete in a rapidly changing environment. Our experts help organizations across industries with a variety of business challenges, including, but not limited to, embedding technology and analytics throughout their internal and customer-facing operations, developing insights into the needs of tomorrow’s customers in order to evolve their enterprise and business unit strategies, bringing new products to market, and managing through stressed and distressed situations to create a viable path forward for stakeholders. • Education Our Education segment serves public and private colleges and universities, academic medical centers, research institutes and other not-for-profit organizations. Our Education professionals have a depth of expertise in strategy and innovation; business operations, including the research enterprise and student lifecycle; digital, technology and analytic solutions; and organizational transformation. Our Education segment clients are increasingly faced with financial and/or demographic challenges as well as increased competition. To remain competitive, organizations must challenge traditional operating and financial models and reimagine strategic, operational and research-centered opportunities that advance their mission while strengthening their business models. We collaborate with clients to address these challenges and ensure they have a sustainable future. We combine our deep industry, functional and technical expertise to help clients solve their most pressing challenges, including, but not limited to, transforming business operations with technology; strengthening research strategies and support services; evolving their organizational strategy; optimizing financial and operational performance; and enhancing the student lifecycle. Segment operating income consists of the revenues generated by a segment, less the direct costs of revenue and selling, general and administrative expenses that are incurred directly by the segment. Unallocated corporate costs include costs related to administrative functions that are performed in a centralized manner that are not attributable to a particular segment. These administrative function costs include costs for corporate office support, certain office facility costs, costs relating to accounting and finance, human resources, legal, marketing, information technology, and company-wide business development functions, as well as costs related to overall corporate management. The table below sets forth information about our operating segments for the three months ended March 31, 2021 and 2020, along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements. Three Months Ended 2021 2020 Healthcare: Revenues $ 79,722 $ 95,578 Operating income $ 20,484 $ 24,050 Segment operating income as a percentage of segment revenues 25.7 % 25.2 % Business Advisory: Revenues $ 72,867 $ 64,905 Operating income $ 13,077 $ 9,842 Segment operating income as a percentage of segment revenues 17.9 % 15.2 % Education: Revenues $ 50,624 $ 62,136 Operating income $ 8,653 $ 13,116 Segment operating income as a percentage of segment revenues 17.1 % 21.1 % Total Company: Revenues $ 203,213 $ 222,619 Reimbursable expenses 1,934 19,303 Total revenues and reimbursable expenses $ 205,147 $ 241,922 Segment operating income $ 42,214 $ 47,008 Items not allocated at the segment level: Other operating expenses 28,837 27,146 Litigation and other gains 42 (150) Depreciation and amortization 5,095 6,047 Goodwill impairment charges 1 — 59,816 Other expense, net 1,299 7,637 Income (loss) from continuing operations before taxes $ 6,941 $ (53,488) (1) The non-cash goodwill impairment charges are not allocated at the segment level because the underlying goodwill asset is reflective of our corporate investment in the segments. We do not include the impact of goodwill impairment charges in our evaluation of segment performance. The following table illustrates the disaggregation of revenues by billing arrangements, employee types, and timing of revenue recognition, including a reconciliation of the disaggregated revenues to revenues from our three operating segments for the three months ended March 31, 2021 and 2020. Three Months Ended March 31, 2021 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 48,295 $ 29,881 $ 15,259 $ 93,435 Time and expense 11,375 37,633 28,784 77,792 Performance-based 14,669 3,409 — 18,078 Software support, maintenance and subscriptions 5,383 1,944 6,581 13,908 Total $ 79,722 $ 72,867 $ 50,624 $ 203,213 Employee Type (1) Revenue generated by billable consultants $ 59,569 $ 69,847 $ 42,528 $ 171,944 Revenue generated by full-time equivalents 20,153 3,020 8,096 31,269 Total $ 79,722 $ 72,867 $ 50,624 $ 203,213 Timing of Revenue Recognition Revenue recognized over time $ 78,764 $ 72,867 $ 50,624 $ 202,255 Revenue recognized at a point in time 958 — — 958 Total $ 79,722 $ 72,867 $ 50,624 $ 203,213 Three Months Ended March 31, 2020 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 55,785 $ 25,393 $ 13,175 $ 94,353 Time and expense 14,733 37,589 43,711 96,033 Performance-based 18,921 646 — 19,567 Software support, maintenance and subscriptions 6,139 1,277 5,250 12,666 Total $ 95,578 $ 64,905 $ 62,136 $ 222,619 Employee Type (1) Revenue generated by billable consultants $ 65,445 $ 61,957 $ 53,436 $ 180,838 Revenue generated by full-time equivalents 30,133 2,948 8,700 41,781 Total $ 95,578 $ 64,905 $ 62,136 $ 222,619 Timing of Revenue Recognition Revenue recognized over time $ 94,459 $ 64,905 $ 62,022 $ 221,386 Revenue recognized at a point in time 1,119 — 114 1,233 Total $ 95,578 $ 64,905 $ 62,136 $ 222,619 (1) Billable consultants consist of our consulting professionals who provide consulting services to our clients and are billable to our clients based on the number of hours worked. Full-time equivalent professionals consist of leadership coaches and their support staff within our Culture and Organizational Excellence solution, consultants who work variable schedules as needed by our clients, and full-time employees who provide software support and maintenance services to our clients. At March 31, 2021 and December 31, 2020, no single client accounted for greater than 10% of our combined balance of receivables from

Subsequent Event

Subsequent Event	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event Healthcare Group Hiring On April 5, 2021, we hired approximately 300 full-time equivalent professionals within our Healthcare operating segment. These additional professionals will expand our capacity to provide revenue cycle billing, collections, insurance verification and charge integrity services to our healthcare clients. These professionals will serve new and existing clients in our Healthcare managed services solution, including serving under a short-term contract with an existing client which we entered into in connection with this group hire. The hiring of these professionals is not significant to our consolidated financial statements.

Basis of Presentation and Sig_2

Basis of Presentation and Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	These financial statements have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission ("SEC") for Quarterly Reports on Form 10-Q. Accordingly, these financial statements do not include all of the information and note disclosures required by accounting principles generally accepted in the United States of America ("GAAP") for annual financial statements. In the opinion of management, these financial statements reflect all adjustments of a normal, recurring nature necessary for the fair statement of our financial position, results of operations, and cash flows for the interim periods presented in conformity with GAAP.
Recently Adopted Accounting Pronouncements	Recently Adopted In October 2020, the FASB issued ASU 2020-10, Codification Improvements. ASU 2020-10 situates all disclosure guidance within the appropriate disclosure section of the Codification and makes other improvements and technical corrections to the Codification. We adopted ASU 2020-10 effective January 1, 2021, which did not have any impact on our consolidated financial statements.
Earnings Per Share	Basic earnings per share excludes dilution and is computed by dividing net income by the weighted average number of common shares outstanding for the period, excluding unvested restricted common stock. Diluted earnings per share reflects the potential reduction in earnings per share that could occur if securities or other contracts to issue common stock were exercised or converted into common stock under the treasury stock method. Such securities or other contracts include unvested restricted stock awards, unvested restricted stock units, outstanding common stock options, convertible senior notes, and outstanding warrants, to the extent dilutive. In periods for which we report a net loss from continuing operations, diluted weighted average common shares outstanding excludes all potential common stock equivalents as their impact on diluted net loss from continuing operations per share would be anti-dilutive.
Derivative Instruments and Hedging Activity	We recognize all derivative instruments as either assets or liabilities at fair value on the balance sheet. We have designated these derivative instruments as cash flow hedges. Therefore, changes in the fair value of the derivative instruments are recorded to other comprehensive income (“OCI”) to the extent effective and reclassified into interest expense upon settlement.
Fair Value of Financial Instruments	Fair value is defined as the price that would be received to sell an asset or the price that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a fair value hierarchy for inputs used in measuring fair value and requires companies to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value hierarchy consists of three levels based on the objectivity of the inputs as follows: Level 1 Inputs Quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 Inputs Quoted prices in active markets for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 Inputs Unobservable inputs for the asset or liability, and include situations in which there is little, if any, market activity for the asset or liability.
Investments	The investment is carried at fair value with unrealized holding gains and losses excluded from earnings and reported in other comprehensiveincome.
Equity Securities without Readily Determinable Fair Value	We elected to apply the measurement alternative at the time of the purchase and will continue to do so until the investment does not qualify to be so measured. Under the measurement alternative, the investment is carried at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or similar investment in Medically Home. On a quarterly basis, we review the information available to determine whether an orderly and observable transaction for the same or similar equity instrument occurred, and remeasure the fair value of the preferred stock using such identified transactions, with changes in the fair value recorded in consolidated statement of operations.
Segment Information	Segments are defined as components of a company that engage in business activities from which they may earn revenues and incur expenses, and for which separate financial information is available and is evaluated regularly by the chief operating decision maker, or decision-making group, in deciding how to allocate resources and in assessing performance. Our chief operating decision maker, who is our chief executive officer, manages the business under three operating segments, which are our reportable segments: Healthcare, Business Advisory, and Education.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill	The table below sets forth the changes in the carrying amount of goodwill by reportable segment for the three months ended March 31, 2021. Healthcare Business Education Total Balance as of December 31, 2020: Goodwill $ 636,810 $ 308,935 $ 104,384 $ 1,050,129 Accumulated impairment losses (208,081) (247,811) — (455,892) Goodwill, net as of December 31, 2020 428,729 61,124 104,384 594,237 Goodwill recorded in connection with a business acquisition (1) — 3,315 — 3,315 Goodwill, net as of March 31, 2021 $ 428,729 $ 64,439 $ 104,384 $ 597,552 (1) On February 1, 2021, we completed the acquisition of Unico Solution, a data strategy and technology consulting firm focused on helping clients use their data to speed business transformation and accelerate cloud adoption. The results of operations of Unico Solution are included in our consolidated financial statements and results of operations of our Business Advisory segment from the date of acquisition. This acquisition is not significant to our consolidated financial statements.
Intangible Assets	Intangible assets as of March 31, 2021 and December 31, 2020 consisted of the following: As of March 31, 2021 As of December 31, 2020 Useful Life Gross Accumulated Gross Accumulated Customer relationships 3 to 13 $ 77,030 $ 58,574 $ 73,629 $ 56,232 Trade names 6 6,000 4,406 6,130 4,287 Non-competition agreements 5 2,210 1,560 2,090 1,541 Technology and software 5 5,800 5,474 5,800 5,380 Customer contracts 2 800 594 800 526 Total $ 91,840 $ 70,608 $ 88,449 $ 67,966
Schedule of Future Amortization Expense	The table below sets forth the estimated annual amortization expense for the intangible assets recorded as of March 31, 2021. Year Ending December 31, Estimated Amortization Expense 2021 $ 9,059 2022 $ 6,878 2023 $ 4,231 2024 $ 1,384 2025 $ 566

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Reconciliation of Basic and Diluted Earnings Per Share	Earnings (loss) per share under the basic and diluted computations are as follows: Three Months Ended 2021 2020 Net income (loss) from continuing operations $ 5,405 $ (42,273) Loss from discontinued operations, net of tax — (35) Net income (loss) $ 5,405 $ (42,308) Weighted average common shares outstanding – basic 21,932 21,827 Weighted average common stock equivalents 409 — Weighted average common shares outstanding – diluted 22,341 21,827 Net earnings (loss) per basic share: Net income (loss) from continuing operations $ 0.25 $ (1.94) Loss from discontinued operations, net of tax — — Net income (loss) $ 0.25 $ (1.94) Net earnings (loss) per diluted share: Net income (loss) from continuing operations $ 0.24 $ (1.94) Loss from discontinued operations, net of tax — — Net income (loss) $ 0.24 $ (1.94)
Summary of Anti-dilutive Securities Excluded from Computation of Weighted Average Common Stock Equivalents	The number of anti-dilutive securities excluded from the computation of the weighted average common stock equivalents presented above were as follows: As of March 31, 2021 2020 Unvested restricted stock awards 21 992 Outstanding common stock options 59 86 Warrants related to the issuance of convertible senior notes — 3,129 Total anti-dilutive securities 80 4,207

Financing Arrangements (Tables)

Financing Arrangements (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Summary of Carrying Amounts of Debt	A summary of the carrying amounts of our debt follows: March 31, December 31, Senior secured credit facility $ 265,000 $ 200,000 Promissory note due 2024 3,190 3,279 Total long-term debt $ 268,190 $ 203,279 Current maturities of long-term debt (548) (499) Long-term debt, net of current portion $ 267,642 $ 202,780
Schedule of Maturities of Long-term Debt	Below is a summary of the scheduled remaining principal payments of our debt as of March 31, 2021. Principal Payments of Long-Term Debt 2021 $ 410 2022 $ 559 2023 $ 575 2024 $ 266,646

Restructuring Charges (Tables)

Restructuring Charges (Tables)	3 Months Ended
	Mar. 31, 2021
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve by Type of Cost	The table below sets forth the changes in the carrying amount of our restructuring charge liability by restructuring type for the three months ended March 31, 2021. Employee Costs Office Space Reductions Other Total Balance as of December 31, 2020 $ 2,447 $ 84 $ 893 $ 3,424 Additions 4 — — 4 Payments (2,382) (39) (167) (2,588) Adjustments 10 — — 10 Balance as of March 31, 2021 $ 79 $ 45 $ 726 $ 850

Derivative Instruments and He_2

Derivative Instruments and Hedging Activity (Tables)	3 Months Ended
	Mar. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Value Interest Rate Swaps Designated as Cash Flow Hedging Instruments	The table below sets forth additional information relating to the interest rate swaps designated as a cash flow hedging instrument as of March 31, 2021 and December 31, 2020. Fair Value (Derivative Asset and Liability) Balance Sheet Location March 31, December 31, Accrued expenses and other current liabilities $ 2,168 $ 2,100 Deferred compensation and other liabilities $ 1,260 $ 3,297

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The table below sets forth our fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2021 and December 31, 2020. Level 1 Level 2 Level 3 Total March 31, 2021 Assets: Convertible debt investment $ — $ — $ 58,036 $ 58,036 Deferred compensation assets — 34,881 — 34,881 Total assets $ — $ 34,881 $ 58,036 $ 92,917 Liabilities: Interest rate swaps $ — $ 3,428 $ — $ 3,428 Contingent consideration for business acquisition — — 1,812 1,812 Total liabilities $ — $ 3,428 $ 1,812 $ 5,240 December 31, 2020 Assets: Convertible debt investment $ — $ — $ 64,364 $ 64,364 Deferred compensation assets — 34,056 — 34,056 Total assets $ — $ 34,056 $ 64,364 $ 98,420 Liabilities: Interest rate swaps $ — $ 5,397 $ — $ 5,397 Contingent consideration for business acquisition — — 1,770 $ 1,770 Total liabilities $ — $ 5,397 $ 1,770 $ 7,167
Fair Value of Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The table below sets forth the changes in the balance of the convertible debt investment for the three months ended March 31, 2021. Convertible Debt Investment Balance as of December 31, 2020 $ 64,364 Change in fair value of convertible debt investment (6,328) Balance as of March 31, 2021 $ 58,036
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	The table below sets forth the changes in the balance of the contingent consideration for business acquisitions for the three months ended March 31, 2021. Contingent Consideration for Business Acquisitions Balance as of December 31, 2020 1,770 Remeasurement of contingent consideration for business acquisitions 42 Balance as of March 31, 2021 $ 1,812

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Components of Other Comprehensive Income (Loss), Net of Tax	The table below sets forth the components of other comprehensive income (loss), net of tax, for the three months ended March 31, 2021 and 2020. Three Months Ended Three Months Ended Before Tax Net of Before Tax Net of Other comprehensive income (loss): Foreign currency translation adjustments $ 400 $ — $ 400 $ (779) $ — $ (779) Unrealized gain (loss) on investment $ (6,328) $ 1,680 $ (4,648) $ (348) $ 90 $ (258) Unrealized gain (loss) on cash flow hedges: Change in fair value $ 1,189 $ (337) $ 852 $ (2,272) $ 590 $ (1,682) Reclassification adjustments into earnings 780 (203) 577 (4) 1 (3) Net unrealized gain (loss) $ 1,969 $ (540) $ 1,429 $ (2,276) $ 591 $ (1,685) Other comprehensive income (loss) $ (3,959) $ 1,140 $ (2,819) $ (3,403) $ 681 $ (2,722)
Components of Accumulated Other Comprehensive Income (Loss), Net of Tax	Accumulated other comprehensive income, net of tax, includes the following components: Foreign Currency Available-for-Sale Investment Cash Flow Hedges Total Balance, December 31, 2020 $ (218) $ 17,205 $ (3,926) $ 13,061 Current period change 400 (4,648) 1,429 (2,819) Balance, March 31, 2021 $ 182 $ 12,557 $ (2,497) $ 10,242

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Components of Segment Information	The table below sets forth information about our operating segments for the three months ended March 31, 2021 and 2020, along with the items necessary to reconcile the segment information to the totals reported in the accompanying consolidated financial statements. Three Months Ended 2021 2020 Healthcare: Revenues $ 79,722 $ 95,578 Operating income $ 20,484 $ 24,050 Segment operating income as a percentage of segment revenues 25.7 % 25.2 % Business Advisory: Revenues $ 72,867 $ 64,905 Operating income $ 13,077 $ 9,842 Segment operating income as a percentage of segment revenues 17.9 % 15.2 % Education: Revenues $ 50,624 $ 62,136 Operating income $ 8,653 $ 13,116 Segment operating income as a percentage of segment revenues 17.1 % 21.1 % Total Company: Revenues $ 203,213 $ 222,619 Reimbursable expenses 1,934 19,303 Total revenues and reimbursable expenses $ 205,147 $ 241,922 Segment operating income $ 42,214 $ 47,008 Items not allocated at the segment level: Other operating expenses 28,837 27,146 Litigation and other gains 42 (150) Depreciation and amortization 5,095 6,047 Goodwill impairment charges 1 — 59,816 Other expense, net 1,299 7,637 Income (loss) from continuing operations before taxes $ 6,941 $ (53,488) (1) The non-cash goodwill impairment charges are not allocated at the segment level because the underlying goodwill asset is reflective of our corporate investment in the segments. We do not include the impact of goodwill impairment charges in our evaluation of segment performance.
Disaggregation of Revenue	The following table illustrates the disaggregation of revenues by billing arrangements, employee types, and timing of revenue recognition, including a reconciliation of the disaggregated revenues to revenues from our three operating segments for the three months ended March 31, 2021 and 2020. Three Months Ended March 31, 2021 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 48,295 $ 29,881 $ 15,259 $ 93,435 Time and expense 11,375 37,633 28,784 77,792 Performance-based 14,669 3,409 — 18,078 Software support, maintenance and subscriptions 5,383 1,944 6,581 13,908 Total $ 79,722 $ 72,867 $ 50,624 $ 203,213 Employee Type (1) Revenue generated by billable consultants $ 59,569 $ 69,847 $ 42,528 $ 171,944 Revenue generated by full-time equivalents 20,153 3,020 8,096 31,269 Total $ 79,722 $ 72,867 $ 50,624 $ 203,213 Timing of Revenue Recognition Revenue recognized over time $ 78,764 $ 72,867 $ 50,624 $ 202,255 Revenue recognized at a point in time 958 — — 958 Total $ 79,722 $ 72,867 $ 50,624 $ 203,213 Three Months Ended March 31, 2020 Healthcare Business Advisory Education Total Billing Arrangements Fixed-fee $ 55,785 $ 25,393 $ 13,175 $ 94,353 Time and expense 14,733 37,589 43,711 96,033 Performance-based 18,921 646 — 19,567 Software support, maintenance and subscriptions 6,139 1,277 5,250 12,666 Total $ 95,578 $ 64,905 $ 62,136 $ 222,619 Employee Type (1) Revenue generated by billable consultants $ 65,445 $ 61,957 $ 53,436 $ 180,838 Revenue generated by full-time equivalents 30,133 2,948 8,700 41,781 Total $ 95,578 $ 64,905 $ 62,136 $ 222,619 Timing of Revenue Recognition Revenue recognized over time $ 94,459 $ 64,905 $ 62,022 $ 221,386 Revenue recognized at a point in time 1,119 — 114 1,233 Total $ 95,578 $ 64,905 $ 62,136 $ 222,619 (1) Billable consultants consist of our consulting professionals who provide consulting services to our clients and are billable to our clients based on the number of hours worked. Full-time equivalent professionals consist of leadership coaches and their support staff within our Culture and Organizational Excellence solution, consultants who work variable schedules as needed by our clients, and full-time employees who provide software support and maintenance services to our clients.

Basis of Presentation and Sig_3

Basis of Presentation and Significant Accounting Policies - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Unbilled receivables, current	$ 77,080	$ 53,959
Receivables from clients	87,146	87,687
Deferred revenues	$ 18,686	28,247
Restatement adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Unbilled receivables, current		(7,200)
Receivables from clients		700
Deferred revenues		$ 6,500

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Goodwill [Line Items]
Goodwill		$ 1,050,129
Accumulated impairment losses		(455,892)
Goodwill [Roll Forward]
Goodwill, net beginning balance	$ 594,237
Goodwill recorded in connection with a business acquisition	3,315
Goodwill, net ending balance	597,552
Healthcare
Goodwill [Line Items]
Goodwill		636,810
Accumulated impairment losses		(208,081)
Goodwill [Roll Forward]
Goodwill, net beginning balance	428,729
Goodwill recorded in connection with a business acquisition	0
Goodwill, net ending balance	428,729
Business Advisory
Goodwill [Line Items]
Goodwill		308,935
Accumulated impairment losses		(247,811)
Goodwill [Roll Forward]
Goodwill, net beginning balance	61,124
Goodwill recorded in connection with a business acquisition	3,315
Goodwill, net ending balance	64,439
Education
Goodwill [Line Items]
Goodwill		104,384
Accumulated impairment losses		$ 0
Goodwill [Roll Forward]
Goodwill, net beginning balance	104,384
Goodwill recorded in connection with a business acquisition	0
Goodwill, net ending balance	$ 104,384

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Goodwill [Line Items]
Goodwill impairment charges	$ 0	$ 59,816,000
Goodwill, net ending balance	597,552,000
Amortization expense	2,400,000	3,200,000
Strategy and Innovation
Goodwill [Line Items]
Goodwill impairment charges		49,900,000
Goodwill, net ending balance		37,500,000
Life Sciences
Goodwill [Line Items]
Goodwill impairment charges		$ 9,900,000
Goodwill, net ending balance	$ 0

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Intangible assets
Gross Carrying Amount	$ 91,840	$ 88,449
Accumulated Amortization	70,608	67,966
Customer relationships
Intangible assets
Gross Carrying Amount	77,030	73,629
Accumulated Amortization	$ 58,574	56,232
Customer relationships | Minimum
Intangible assets
Useful Life  (in years)	3 years
Customer relationships | Maximum
Intangible assets
Useful Life  (in years)	13 years
Trade names
Intangible assets
Useful Life  (in years)	6 years
Gross Carrying Amount	$ 6,000	6,130
Accumulated Amortization	$ 4,406	4,287
Non-competition agreements
Intangible assets
Useful Life  (in years)	5 years
Gross Carrying Amount	$ 2,210	2,090
Accumulated Amortization	$ 1,560	1,541
Technology and software
Intangible assets
Useful Life  (in years)	5 years
Gross Carrying Amount	$ 5,800	5,800
Accumulated Amortization	$ 5,474	5,380
Customer contracts
Intangible assets
Useful Life  (in years)	2 years
Gross Carrying Amount	$ 800	800
Accumulated Amortization	$ 594	$ 526

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Amortization Expense (Details) $ in Thousands	Mar. 31, 2021USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2021	$ 9,059
2022	6,878
2023	4,231
2024	1,384
2025	$ 566

Revenues - Narrative (Details)

Revenues - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenues	$ 203,213	$ 222,619
Performance obligation satisfied in previous period	4,800	7,900
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract asset after allowance for credit loss	16,700		$ 17,300
Increase (decrease) in contract asset	(600)
Deferred revenues	18,686		$ 28,247
Increase (decrease) in performance obligation	(9,500)
Revenue recognized	20,800
Change in estimated variable consideration
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Performance obligation satisfied in previous period	2,300	4,800
Release of allowance
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Performance obligation satisfied in previous period	$ 2,500	$ 3,100

Revenues - Performance Obligati

Revenues - Performance Obligations Information (Details) $ in Millions	Mar. 31, 2021USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 61
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 34.8
Expected timing of satisfaction	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 13.9
Expected timing of satisfaction	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 12.3
Expected timing of satisfaction	0 years

Earnings Per Share - Reconcilia

Earnings Per Share - Reconciliation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Earnings Per Share [Abstract]
Net income (loss) from continuing operations	$ 5,405	$ (42,273)
Loss from discontinued operations, net of tax	0	(35)
Net income (loss)	$ 5,405	$ (42,308)
Weighted average common shares outstanding - basic (shares)	21,932	21,827
Weighted average common stock equivalents (shares)	409	0
Weighted average common shares outstanding - diluted (shares)	22,341	21,827
Net earnings (loss) per basic share:
Net income (loss) from continuing operations (USD per share)	$ 0.25	$ (1.94)
Loss from discontinued operations, net of tax (USD per share)	0	0
Net income (loss) (USD per share)	0.25	(1.94)
Net earnings (loss) per diluted share:
Net income (loss) from continuing operations (USD per share)	0.24	(1.94)
Loss from discontinued operations, net of tax (USD per share)	0	0
Net income (loss) (USD per share)	$ 0.24	$ (1.94)

Earnings Per Share - Summary of

Earnings Per Share - Summary of Anti-dilutive Securities Excluded from Computation of Weighted Average Common Stock Equivalents (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (shares)	80	4,207
Unvested restricted stock awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (shares)	21	992
Outstanding common stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (shares)	59	86
Warrants related to the issuance of convertible senior notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (shares)	0	3,129

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Nov. 30, 2020	Oct. 31, 2020
Accelerated Share Repurchases [Line Items]
Stock repurchased and retired	$ 13,184,000	$ 20,881,000
2020 Share repurchase program
Accelerated Share Repurchases [Line Items]
Share repurchase authorized amount			$ 50,000,000
Stock repurchased and retired (shares)	245,718
Stock repurchased and retired	$ 13,200,000
Stock purchase Initiated but not yet settled	1,700,000
Remaining authorized repurchase amount	$ 31,800,000
2015 Share repurchase program
Accelerated Share Repurchases [Line Items]
Share repurchase authorized amount				$ 125,000,000

Financing Arrangements - Summar

Financing Arrangements - Summary of Carrying Amounts of Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2017
Debt Instrument [Line Items]
Net carrying amount	$ 268,190	$ 203,279
Current maturities of long-term debt	(548)	(499)
Long-term debt, net of current portion	267,642	202,780
Senior secured credit facility
Debt Instrument [Line Items]
Net carrying amount	265,000	200,000
Promissory note due 2024
Debt Instrument [Line Items]
Net carrying amount	$ 3,190	$ 3,279	$ 5,100

Financing Arrangements - Schedu

Financing Arrangements - Schedule of Maturities of Long-Term Debt (Details) $ in Thousands	Mar. 31, 2021USD ($)
Debt Disclosure [Abstract]
2021	$ 410
2022	559
2023	575
2024	$ 266,646

Financing Arrangements - Narrat

Financing Arrangements - Narrative (Details)	Jun. 30, 2017USD ($)	Mar. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Net carrying amount				$ 268,190,000	$ 203,279,000
Property and equipment, net				29,710,000	29,093,000
Aircraft Security Agreement
Debt Instrument [Line Items]
Property and equipment, net				$ 4,300,000	4,400,000
Senior secured credit facility
Debt Instrument [Line Items]
Revolving credit facility			$ 600,000,000
Option to increase revolving credit facility		$ 150,000,000
Maximum principle amount			$ 750,000,000
Percentage of other equity interests in domestic subsidiaries		100.00%
Percentage of other equity interests in foreign subsidiaries		65.00%
Maximum consolidated leverage ratio			3.75
Additional increase of consolidated leverage ratio			4
Minimum consolidated interest coverage ratio			3.50
Actual consolidated leverage ratio				2.64
Actual interest coverage ratio				13
Net carrying amount				$ 265,000,000	$ 200,000,000
Percentage of weighted average interest rate of borrowings				2.40%	2.50%
Outstanding letters of credit				$ 800,000	$ 1,600,000
Unused borrowing capacity under Credit Agreement				334,200,000
Senior secured credit facility | Minimum | LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings		1.125%
Senior secured credit facility | Minimum | Base rate
Debt Instrument [Line Items]
Interest rate on borrowings		0.125%
Senior secured credit facility | Maximum | LIBOR
Debt Instrument [Line Items]
Interest rate on borrowings		1.875%
Senior secured credit facility | Maximum | Base rate
Debt Instrument [Line Items]
Interest rate on borrowings		0.875%
Promissory note due 2024
Debt Instrument [Line Items]
Net carrying amount	$ 5,100,000			3,190,000	3,279,000
Repayment of principal at maturity date	$ 1,500,000
Promissory note due 2024 | Aircraft Security Agreement
Debt Instrument [Line Items]
Interest rate on borrowings	1.97%
Net carrying amount				$ 3,200,000	$ 3,300,000

Restructuring Charges - Narrati

Restructuring Charges - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Restructuring Charges [Abstract]
Restructuring charges	$ 628	$ 1,609
Restructuring reserve	$ 850		$ 3,424
Payment period	22 months
Other
Restructuring Charges [Abstract]
Restructuring charges		1,200
Restructuring reserve	$ 726		893
Employee Costs
Restructuring Charges [Abstract]
Restructuring charges		300
Restructuring reserve	$ 79		$ 2,447
Corporate, non-segment | Employee Costs
Restructuring Charges [Abstract]
Restructuring charges		$ 100

Restructuring Charges - Restruc

Restructuring Charges - Restructuring Liability Rollforward (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)
Restructuring Reserve [Roll Forward]
Beginning balance	$ 3,424
Additions	4
Payments	(2,588)
Adjustments	10
Ending balance	850
Employee Costs
Restructuring Reserve [Roll Forward]
Beginning balance	2,447
Additions	4
Payments	(2,382)
Adjustments	10
Ending balance	79
Office Space Reductions
Restructuring Reserve [Roll Forward]
Beginning balance	84
Additions	0
Payments	(39)
Adjustments	0
Ending balance	45
Other
Restructuring Reserve [Roll Forward]
Beginning balance	893
Additions	0
Payments	(167)
Adjustments	0
Ending balance	$ 726

Derivative Instruments and He_3

Derivative Instruments and Hedging Activity - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 16, 2020	Jan. 30, 2020	Jun. 22, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Interest rate swap agreement for a notional amount		$ 100	$ 50	$ 50
Percentage of fixed rate		0.885%	1.50%	1.90%
Interest rate cash flow hedge gain (loss) to be reclassified	$ (1.7)
Gain (loss) reclassification from accumulated OCI to income, estimate of time to transfer	12 months

Derivative Instruments and He_4

Derivative Instruments and Hedging Activity - Fair Value Interest Rate Swaps Designated as Cash Flow Hedging Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Accrued expenses and other current liabilities
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Asset and Liability)	$ 2,168	$ 2,100
Deferred compensation and other liabilities
Fair Value interest rate swaps designated as cash flow hedging instruments
Fair Value (Derivative Asset and Liability)	$ 1,260	$ 3,297

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - Fair value, measurements, recurring - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Asset/Liability
Assets	$ 92,917	$ 98,420
Liabilities	5,240	7,167
Contingent consideration for business acquisition
Fair Value, Asset/Liability
Liabilities	1,812	1,770
Interest rate swaps
Fair Value, Asset/Liability
Liabilities	3,428	5,397
Convertible debt investment
Fair Value, Asset/Liability
Assets	58,036	64,364
Level 1
Fair Value, Asset/Liability
Assets	0	0
Liabilities	0	0
Level 1 | Contingent consideration for business acquisition
Fair Value, Asset/Liability
Liabilities	0	0
Level 1 | Interest rate swaps
Fair Value, Asset/Liability
Liabilities	0	0
Level 1 | Convertible debt investment
Fair Value, Asset/Liability
Assets	0	0
Level 2
Fair Value, Asset/Liability
Assets	34,881	34,056
Liabilities	3,428	5,397
Level 2 | Contingent consideration for business acquisition
Fair Value, Asset/Liability
Liabilities	0	0
Level 2 | Interest rate swaps
Fair Value, Asset/Liability
Liabilities	3,428	5,397
Level 2 | Convertible debt investment
Fair Value, Asset/Liability
Assets	0	0
Level 3
Fair Value, Asset/Liability
Assets	58,036	64,364
Liabilities	1,812	1,770
Level 3 | Contingent consideration for business acquisition
Fair Value, Asset/Liability
Liabilities	1,812	1,770
Level 3 | Interest rate swaps
Fair Value, Asset/Liability
Liabilities	0	0
Level 3 | Convertible debt investment
Fair Value, Asset/Liability
Assets	58,036	64,364
Deferred compensation assets
Fair Value, Asset/Liability
Assets	34,881	34,056
Deferred compensation assets | Level 1
Fair Value, Asset/Liability
Assets	0	0
Deferred compensation assets | Level 2
Fair Value, Asset/Liability
Assets	34,881	34,056
Deferred compensation assets | Level 3
Fair Value, Asset/Liability
Assets	$ 0	$ 0

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Narrative (Details) $ in Thousands	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2015USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in notes	$ 64,703	$ 71,030
Equity securities without readily determinable fair value				$ 5,000
Contingent consideration for business acquisition
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.0241	0.0241
Convertible debt investment | Shorelight Holdings LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in notes			$ 13,000		$ 27,900
Interest rate			1.69%
Preferred Stock | Medically Home Group Inc
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments in notes	$ 6,700
Discount rate | Convertible debt investment | Shorelight Holdings LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.225
Price volatility | Convertible debt investment | Shorelight Holdings LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.450

Fair Value of Financial Instr_5

Fair Value of Financial Instruments - Convertible Debt Investment Reconciliation (Details) - Fair value, measurements, recurring $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Roll Forward]
Beginning balance	$ 98,420
Ending balance	92,917
Outstanding common stock options
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Roll Forward]
Beginning balance	64,364
Change in fair value of convertible debt investment	(6,328)
Ending balance	$ 58,036

Fair Value of Financial Instr_6

Fair Value of Financial Instruments - Contingent Consideration for Business Acquisitions (Details) - Fair value, measurements, recurring $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Roll Forward]
Beginning balance	$ 7,167
Ending balance	5,240
Contingent consideration for business acquisition
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Roll Forward]
Beginning balance	1,770
Remeasurement of contingent consideration for business acquisitions	42
Ending balance	$ 1,812

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss )- Components of Other Comprehensive Loss, Net of Tax (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Equity [Abstract]
Foreign currency translation adjustment, before taxes	$ 400	$ (779)
Foreign currency translation adjustment, taxes	0	0
Foreign currency translation adjustment, net of taxes	400	(779)
Unrealized gain on investment, before taxes	(6,328)	(348)
Unrealized gain on investment, tax (expense) benefit	1,680	90
Unrealized gain on investment, net of taxes	(4,648)	(258)
Change in fair value, before taxes	1,189	(2,272)
Change in fair value, tax (expense) benefit	(337)	590
Change in fair value, net of taxes	852	(1,682)
Reclassification adjustments into earnings, before taxes	780	(4)
Reclassification adjustments into earnings, tax (expense) benefit	(203)	1
Reclassification adjustments into earnings, net of taxes	577	(3)
Net unrealized gain (loss), before taxes	1,969	(2,276)
Net unrealized gain (loss), tax (expense) benefit	(540)	591
Net unrealized gain (loss), net of taxes	1,429	(1,685)
Other comprehensive income (loss), before taxes	(3,959)	(3,403)
Other comprehensive income (loss), tax (expense) benefit	1,140	681
Other comprehensive loss	$ (2,819)	$ (2,722)

Other Comprehensive Income (L_4

Other Comprehensive Income (Loss )- Components of Accumulated Other Comprehensive Loss, Net of Tax (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 551,942	$ 585,465
Current period change	(2,819)	(2,722)
Ending balance	541,003	524,609
Accumulated Other Comprehensive Income
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	13,061	14,936
Ending balance	10,242	$ 12,214
Foreign Currency Translation
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(218)
Current period change	400
Ending balance	182
Available-for-Sale Investment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	17,205
Current period change	(4,648)
Ending balance	12,557
Cash Flow Hedges
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(3,926)
Current period change	1,429
Ending balance	$ (2,497)

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Effective income tax rate	22.10%	21.00%
Income tax expense (benefit)	$ 1,536	$ (11,215)
Income from continuing operations before income tax expense	$ 6,941	$ (53,488)
Statutory income tax rate, Inclusive of state income tax	26.60%	26.00%
Deferred tax benefit resulting from CARES Act			$ 1,500

Commitments, Contingencies an_2

Commitments, Contingencies and Guarantees - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Fair value, measurements, recurring
Commitments And Contingencies [Line Items]
Contingent consideration liability	$ 5,240	$ 7,167
Contingent consideration for business acquisition | Fair value, measurements, recurring
Commitments And Contingencies [Line Items]
Contingent consideration liability	1,812	1,770
Level 3 | Fair value, measurements, recurring
Commitments And Contingencies [Line Items]
Contingent consideration liability	1,812	1,770
Level 3 | Contingent consideration for business acquisition | Fair value, measurements, recurring
Commitments And Contingencies [Line Items]
Contingent consideration liability	1,812	1,770
Senior secured credit facility
Commitments And Contingencies [Line Items]
Guarantees in the form of letters of credit	$ 800	$ 1,600

Segment Information - Narrative

Segment Information - Narrative (Details)	3 Months Ended
	Mar. 31, 2021Segment
Segment Reporting [Abstract]
Number of operating segments (in segments)	3

Segment Information - Component

Segment Information - Components of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Components of Segment Information
Revenues	$ 203,213	$ 222,619
Operating income	8,240	(45,851)
Reimbursable expenses	1,934	19,303
Total revenues and reimbursable expenses	205,147	241,922
Litigation and other gains	(42)	150
Depreciation and amortization	5,428	6,114
Goodwill impairment charges	0	59,816
Other expense, net	(1,299)	(7,637)
Income (loss) from continuing operations before income taxes	6,941	(53,488)
Healthcare
Components of Segment Information
Revenues	79,722	95,578
Business Advisory
Components of Segment Information
Revenues	72,867	64,905
Education
Components of Segment Information
Revenues	50,624	62,136
Operating segments
Components of Segment Information
Revenues	203,213	222,619
Operating income	42,214	47,008
Reimbursable expenses	1,934	19,303
Total revenues and reimbursable expenses	205,147	241,922
Operating segments | Healthcare
Components of Segment Information
Revenues	79,722	95,578
Operating income	$ 20,484	$ 24,050
Segment operating income as a percentage of segment revenues	25.70%	25.20%
Operating segments | Business Advisory
Components of Segment Information
Revenues	$ 72,867	$ 64,905
Operating income	$ 13,077	$ 9,842
Segment operating income as a percentage of segment revenues	17.90%	15.20%
Operating segments | Education
Components of Segment Information
Revenues	$ 50,624	$ 62,136
Operating income	$ 8,653	$ 13,116
Segment operating income as a percentage of segment revenues	17.10%	21.10%
Segment reconciling items
Components of Segment Information
Other operating expenses	$ 28,837	$ 27,146
Litigation and other gains	42	(150)
Depreciation and amortization	5,095	6,047
Goodwill impairment charges	0
Other expense, net	$ 1,299	$ 7,637

Segment Information - Disaggreg

Segment Information - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disaggregation of Revenue [Line Items]
Revenues	$ 203,213	$ 222,619
Healthcare
Disaggregation of Revenue [Line Items]
Revenues	79,722	95,578
Business Advisory
Disaggregation of Revenue [Line Items]
Revenues	72,867	64,905
Education
Disaggregation of Revenue [Line Items]
Revenues	50,624	62,136
Revenue recognized over time
Disaggregation of Revenue [Line Items]
Revenues	202,255	221,386
Revenue recognized over time | Healthcare
Disaggregation of Revenue [Line Items]
Revenues	78,764	94,459
Revenue recognized over time | Business Advisory
Disaggregation of Revenue [Line Items]
Revenues	72,867	64,905
Revenue recognized over time | Education
Disaggregation of Revenue [Line Items]
Revenues	50,624	62,022
Revenue recognized at a point in time
Disaggregation of Revenue [Line Items]
Revenues	958	1,233
Revenue recognized at a point in time | Healthcare
Disaggregation of Revenue [Line Items]
Revenues	958	1,119
Revenue recognized at a point in time | Business Advisory
Disaggregation of Revenue [Line Items]
Revenues	0	0
Revenue recognized at a point in time | Education
Disaggregation of Revenue [Line Items]
Revenues	0	114
Revenue generated by billable consultants
Disaggregation of Revenue [Line Items]
Revenues	171,944	180,838
Revenue generated by billable consultants | Healthcare
Disaggregation of Revenue [Line Items]
Revenues	59,569	65,445
Revenue generated by billable consultants | Business Advisory
Disaggregation of Revenue [Line Items]
Revenues	69,847	61,957
Revenue generated by billable consultants | Education
Disaggregation of Revenue [Line Items]
Revenues	42,528	53,436
Revenue generated by full-time equivalents
Disaggregation of Revenue [Line Items]
Revenues	31,269	41,781
Revenue generated by full-time equivalents | Healthcare
Disaggregation of Revenue [Line Items]
Revenues	20,153	30,133
Revenue generated by full-time equivalents | Business Advisory
Disaggregation of Revenue [Line Items]
Revenues	3,020	2,948
Revenue generated by full-time equivalents | Education
Disaggregation of Revenue [Line Items]
Revenues	8,096	8,700
Fixed-fee
Disaggregation of Revenue [Line Items]
Revenues	93,435	94,353
Fixed-fee | Healthcare
Disaggregation of Revenue [Line Items]
Revenues	48,295	55,785
Fixed-fee | Business Advisory
Disaggregation of Revenue [Line Items]
Revenues	29,881	25,393
Fixed-fee | Education
Disaggregation of Revenue [Line Items]
Revenues	15,259	13,175
Time and expense
Disaggregation of Revenue [Line Items]
Revenues	77,792	96,033
Time and expense | Healthcare
Disaggregation of Revenue [Line Items]
Revenues	11,375	14,733
Time and expense | Business Advisory
Disaggregation of Revenue [Line Items]
Revenues	37,633	37,589
Time and expense | Education
Disaggregation of Revenue [Line Items]
Revenues	28,784	43,711
Performance-based
Disaggregation of Revenue [Line Items]
Revenues	18,078	19,567
Performance-based | Healthcare
Disaggregation of Revenue [Line Items]
Revenues	14,669	18,921
Performance-based | Business Advisory
Disaggregation of Revenue [Line Items]
Revenues	3,409	646
Performance-based | Education
Disaggregation of Revenue [Line Items]
Revenues	0	0
Software support, maintenance and subscriptions
Disaggregation of Revenue [Line Items]
Revenues	13,908	12,666
Software support, maintenance and subscriptions | Healthcare
Disaggregation of Revenue [Line Items]
Revenues	5,383	6,139
Software support, maintenance and subscriptions | Business Advisory
Disaggregation of Revenue [Line Items]
Revenues	1,944	1,277
Software support, maintenance and subscriptions | Education
Disaggregation of Revenue [Line Items]
Revenues	$ 6,581	$ 5,250

Subsequent Event (Details)

Subsequent Event (Details)	Apr. 05, 2021employee
Subsequent event
Subsequent Event [Line Items]
Number of employees hired (in employees)	300