Mastech Digital (MHH) 10-K 24 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 15, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Trading Symbol	MHH
Entity Registrant Name	Mastech Digital, Inc.
Entity Central Index Key	1,437,226
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		4,498,579
Entity Public Float			$ 11,529,000

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 829	$ 848
Accounts receivable, net of allowance for uncollectible accounts of $388 in 2016 and $313 in 2015	17,916	16,394
Unbilled receivables	3,186	2,796
Prepaid and other current assets	701	587
Prepaid income taxes	52
Deferred income taxes	280	217
Total current assets	22,964	20,842
Equipment, enterprise software, and leasehold improvements, at cost:
Equipment	1,198	1,142
Enterprise software	645	645
Leasehold improvements	354	342
Total equipment, enterprise software, and leasehold improvements	2,197	2,129
Less - accumulated depreciation and amortization	(1,639)	(1,473)
Net equipment, enterprise software, and leasehold improvements	558	656
Deferred income taxes		92
Deferred financing costs, net	59	97
Non-current deposits	170	237
Goodwill	8,427	8,427
Intangible assets, net	7,313	8,126
Total assets	39,491	38,477
Current liabilities:
Current portion of long-term debt	1,800	1,800
Accounts payable	1,963	2,213
Accrued payroll and related costs	7,645	5,965
Accrued income taxes		1,014
Other accrued liabilities	653	603
Deferred revenue	196	341
Total current liabilities	12,257	11,936
Long-term liabilities:
Long-term debt, less current portion	8,136	10,738
Deferred income taxes	26
Total liabilities	20,419	22,674
Commitments and contingent liabilities (Note 6)
Shareholders' equity:
Preferred Stock, no par value; 20,000,000 shares authorized; none outstanding
Common Stock, par value $.01; 125,000,000 shares authorized and 5,317,148 shares issued as of December 31, 2016 and 5,169,143 shares issued as of December 31, 2015	53	52
Additional paid-in-capital	13,863	13,114
Retained earnings	9,297	6,777
Accumulated other comprehensive loss	(7)	(19)
Treasury stock, at cost; 818,569 shares as of December 31, 2016 and 816,638 as of December 31, 2015	(4,134)	(4,121)
Total shareholders' equity	19,072	15,803
Total liabilities and shareholders' equity	$ 39,491	$ 38,477

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accounts receivable, allowance for uncollectible accounts	$ 388	$ 313
Preferred Stock, par value
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	125,000,000	125,000,000
Common stock, shares issued	5,317,148	5,169,143
Treasury stock, shares	818,569	816,638

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Revenues	$ 132,008	$ 123,470	$ 113,523
Cost of revenues	105,711	99,671	92,737
Gross profit	26,297	23,799	20,786
Selling, general and administrative expenses	21,790	19,117	15,246
Income from operations	4,507	4,682	5,540
Interest (expense)	(462)	(293)	(84)
Other income (expense), net	(25)	36	52
Income before income taxes	4,020	4,425	5,508
Income tax expense	1,500	1,672	2,085
Net income	$ 2,520	$ 2,753	$ 3,423
Earnings Per Share:
Basic	$ 0.57	$ 0.63	$ 0.79
Diluted	$ 0.56	$ 0.62	$ 0.77
Weighted average common shares outstanding:
Basic	4,393	4,338	4,320
Diluted	4,482	4,441	4,459

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net income	$ 2,520	$ 2,753	$ 3,423
Other comprehensive income (loss):
Total pretax net unrealized gain (loss)	19	10	(67)
Income tax expense (benefit)	7	4	(26)
Total other comprehensive income (loss), net of taxes	12	6	(41)
Total comprehensive income	2,532	2,759	3,382
Currency Forward Contracts [Member]
Other comprehensive income (loss):
Total pretax net unrealized gain (loss)		41	$ (67)
Interest Rate Swap Contracts [Member]
Other comprehensive income (loss):
Total pretax net unrealized gain (loss)	$ 19	$ (31)

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Beginning Balances at Dec. 31, 2013	$ 9,460	$ 50	$ 11,924	$ 601	$ (3,131)	$ 16
Net income	3,423			3,423
Unrealized gain (loss) on cash flow hedges, net of tax	(41)					(41)
Increase in excess tax benefits related to stock-based compensation	467		467
Stock-based compensation expense	330		330
Stock options exercised	13	1	12
Purchase of treasury stock	(784)				(784)
Ending Balances at Dec. 31, 2014	12,868	51	12,733	4,024	(3,915)	(25)
Net income	2,753			2,753
Unrealized gain (loss) on cash flow hedges, net of tax	6					6
Increase in excess tax benefits related to stock-based compensation	103		103
Stock-based compensation expense	262		262
Stock options exercised	17	1	16
Purchase of treasury stock	(206)				(206)
Ending Balances at Dec. 31, 2015	15,803	52	13,114	6,777	(4,121)	(19)
Net income	2,520			2,520
Unrealized gain (loss) on cash flow hedges, net of tax	12					12
Increase in excess tax benefits related to stock-based compensation	241		241
Stock-based compensation expense	408		408
Stock options exercised	101	1	100
Purchase of treasury stock	(13)				(13)
Ending Balances at Dec. 31, 2016	$ 19,072	$ 53	$ 13,863	$ 9,297	$ (4,134)	$ (7)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
OPERATING ACTIVITIES:
Net income	$ 2,520	$ 2,753	$ 3,423
Adjustments to reconcile net income to net cash provided by (used in) operating activities of continuing operations:
Depreciation and amortization	1,016	660	143
Bad debt expense	75	53	0
Interest amortization of deferred financing costs	38	29	28
Stock-based compensation expense	408	262	330
Deferred income taxes, net	55	(1)	59
Loss on derivative contracts		3	38
Loss on fixed asset retirements			9
Working capital items:
Accounts receivable and unbilled receivables	(1,987)	(4,017)	(281)
Prepaid and other current assets	(173)	348	(144)
Accounts payable	(250)	699	(495)
Accrued payroll and related costs	1,680	953	(190)
Other accrued liabilities	(945)	1,094	348
Deferred revenue	(145)	191	72
Net cash flows provided by operating activities of continuing operations	2,292	3,027	3,340
Net cash flows (used in) operating activities of discontinued operations			(87)
Net cash flows provided by operating activities	2,292	3,027	3,253
INVESTING ACTIVITIES:
Acquisition of Hudson IT		(16,987)
Recovery of (payments for) non-current deposits	67	31	(54)
Capital expenditures	(105)	(168)	(679)
Net cash flows (used in) investing activities of continuing operations	(38)	(17,124)	(733)
Net cash flows of investing activities of discontinued operations	0	0	0
Net cash flows of (used in) investing activities	(38)	(17,124)	(733)
FINANCING ACTIVITIES:
Borrowing (repayments) on revolving credit facility, net	(802)	4,438	(12)
Borrowing under term loan facility		9,000
(Repayments) on term loan facility	(1,800)	(900)
Payment of deferred financing costs		(75)	(60)
Purchase of treasury stock	(13)	(206)	(784)
Proceeds from the exercise of stock options	101	17	13
Increase in excess tax benefits related to stock options / restricted shares, net	241	103	467
Net cash flows provided by (used in) financing activities of continuing operations	(2,273)	12,377	(376)
Net cash flows of financing activities of discontinued operations	0	0	0
Net cash flows provided by (used in) financing activities	(2,273)	12,377	(376)
Net change in cash and cash equivalents	(19)	(1,720)	2,144
Cash and cash equivalents, beginning of period	848	2,568	424
Cash and cash equivalents, end of period	829	848	2,568
SUPPLEMENTAL DISCLOSURE:
Cash payments for interest expense	430	243	116
Cash payments for income taxes	$ 2,304	$ 309	$ 1,629

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies: Basis of Presentation Mastech Digital, Inc. (referred to in this report as “Mastech”, the “Company”, “us”, “our” or “we”) is a domestic provider of information technology (“IT”) staffing and digital transformation services to mostly large and medium-sized organizations. The Company’s IT staffing services span across digital and mainstream technologies, while its digital transformation services include Salesforce.com, SAP HANA and Digital Learning service offerings. Headquartered in the Pittsburgh, Pennsylvania area, we have approximately 900 consultants that provide services across a broad spectrum of industry verticals on a national basis. Accounting Principles The Company’s Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates. Cash and Cash Equivalents Cash and cash equivalents are defined as cash and highly liquid debt investments with maturities of three months or less when purchased. Cash equivalents are stated at cost, which approximates market value. Accounts Receivable and Unbilled Receivables The Company extends credit to clients based upon management’s assessment of their creditworthiness. A substantial portion of the Company’s revenue, and the resulting accounts receivable, are from Fortune 1000 companies, major systems integrators and other staffing organizations. The Company does not generally charge interest on delinquent accounts receivable. Unbilled receivables represent amounts recognized as revenues based on services performed and, in accordance with the terms of the client contract, will be invoiced in a subsequent period. Allowance for Uncollectible Accounts Accounts receivable are reviewed periodically to determine the probability of loss. The Company records an allowance for uncollectible accounts when it is probable that the related receivable balance will not be collected based on historical collection experience, client-specific collection issues, and other matters the Company identifies in its collection monitoring. The Allowance for Uncollectible Accounts was $388,000 and $313,000 at December 31, 2016 and 2015, respectively. There was $75,000, $53,000 and $0 of bad debt expense charges for the years ended December 31, 2016, 2015 and 2014, respectively, which amounts are reflected in the Consolidated Statements of Operations. Equipment, Enterprise Software and Leasehold Improvements Equipment, enterprise software and leasehold improvements are stated at historical cost. The Company provides for depreciation using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of (a) the remaining term of the lease or (b) the estimated useful life of the improvements. Repairs and maintenance, which do not extend the useful life of the respective assets, are charged to expense as incurred. Upon disposal, assets and related accumulated depreciation are removed from the Company’s accounts and the resulting gains or losses are reflected in the Company’s Consolidated Statement of Operations. The estimated useful lives of depreciable assets are primarily as follows: Laptop Computers 18 months Equipment 3-5 years Enterprise Software 3-5 years Depreciation and amortization expense related to fixed assets totaled $203,000, $219,000 and, $143,000for the years ended December 31, 2016, 2015 and 2014, respectively. Deferred Financing Costs The Company capitalizes expenses directly related to securing its credit facilities. These deferred costs are amortized as interest expense over the term of the underlying facilities. Goodwill and Intangible Assets Identifiable intangible assets are recorded at fair value when acquired in a business combination. In connection with our acquisition of Hudson IT, intangible assets were recorded at their estimated fair value on June 15, 2015. Identifiable intangible assets consisted of client relationships, a covenant not-to-compete and a trade name, which are being amortized using the straight-line method over their estimated useful lives ranging from three years to twelve years, as more fully described in Note 2 “Business Combinations” to the Consolidated Financial Statements. Excess purchase price over the fair value of net tangible assets and identifiable intangible assets acquired are recorded as goodwill. Goodwill is not amortized but is tested for impairment at least on an annual basis. If impairment is indicated, a write-down to fair value is recorded based on the excess of the carrying value of the asset over its fair market value. We review goodwill and intangible assets for impairment annually as of October 1 st In conducting our annual impairment testing, we have the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not (more than 50%) that the estimated fair value of a reporting unit is less than its carrying amount. If not, no further goodwill impairment testing is required. If it is more likely than not that a reporting unit’s fair value is less than its carrying amount, we are then required to perform a quantitative impairment test. We also may elect not to perform the qualitative assessment, and instead, proceed directly to the quantitative impairment test. In 2016, we performed a quantitative impairment test. The results of this testing indicated no impairment associated with the carrying amount of goodwill and intangible assets. Business Combinations The Company accounts for acquisitions in accordance with guidance found in ASC 805, Business Combinations ASC 805 requires that any excess purchase price over fair value of assets acquired (including identifiable intangibles) and liabilities assumed be recognized as goodwill. Additionally, any excess fair value of acquired net assets over acquisition consideration results in a bargain purchase gain. Prior to recording a gain, the acquiring entity must reassess whether all acquired assets and assumed liabilities have been identified and must perform re-measurements to verify that the consideration paid, assets acquired and liabilities assumed have all been properly valued. The Hudson IT financial results are included in the Company’s Consolidated Financial Statements from the date of the acquisition of June 15, 2015. Income Taxes The Company records an estimated liability for income and other taxes based on what management determines will likely be paid in the various tax jurisdictions in which we operate. Management uses its best judgment in the determination of these amounts. However, the liabilities ultimately realized and paid are dependent on various matters, including the resolution of the tax audits in the various affected tax jurisdictions, and may differ from the amounts recorded. An adjustment to the estimated liability would be recorded through income in the period in which it becomes probable that the amount of the actual liability differs from the amount recorded. Management determines the Company’s income tax provision using the asset and liability method. Under this method, deferred income taxes are provided for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. The Company measures deferred tax assets and liabilities using enacted tax rates in effect for the year in which we expect to recover or settle the temporary differences. The effect of a change in tax rates on deferred taxes is recognized in the period that the change is enacted. The Company evaluates its deferred tax assets and records a valuation allowance when, in management’s opinion, it is more likely than not that some portion or all of the deferred tax assets will not be realized. For the periods presented, no valuation allowance has been provided. The Company accounts for uncertain tax positions in accordance with ASC Topic 740-10, “ Accounting for Uncertainty in Income Taxes During 2013, the Company’s 2011 federal tax return was audited by the Internal Revenue Service (“IRS”) resulting in no adjustments to our filed return. During 2011, the IRS completed its examination of the Company’s federal income tax returns for the years 2008 (post spin-off) and 2009. Amendments to our income tax returns as a result of such examination were immaterial. All periods remain subject to examination by various federal and state authorities, conditioned upon statutory limitations. Segment Reporting The Company has one reportable segment in accordance with ASC Topic 280 “ Disclosures About Segments of an Enterprise and Related Information Revenue Recognition The Company recognizes revenue on time-and-material contracts as services are performed and expenses are incurred. Time-and-material contracts typically bill at an agreed upon hourly rate, plus out-of-pocket expense reimbursement. Out-of-pocket expense reimbursement amounts vary by assignment, but on average represent less than 2% of total revenues. Revenue is earned when the Company’s consultants are working on projects. Revenue recognition is negatively impacted by holidays and consultant vacation and sick days. In certain situations related to client direct hire assignments, where the Company’s fee is contingent upon the hired resources’ continued employment with the client, revenue is not fully recognized until such employment conditions are satisfied. Stock-Based Compensation Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 1,400,000 shares of the Company’s common stock shall be allocated for issuance to directors, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. The Plan is administered by the Compensation Committee of the Board of Directors. Stock options are granted at an exercise price equal to the closing share price of the Company’s common stock at the grant date and generally vest over a four to five year period. The Company accounts for stock-based compensation expense in accordance with ASC Topic 718 “ Share-based Payments Treasury Stock The Company maintained a stock repurchase program which expired on December 22, 2016. Under this program, the Company could make treasury stock purchases in the open market or through privately negotiated transactions, subject to market conditions and normal trading restrictions. At December 31, 2016, the Company held 818,569 shares in its treasury at a cost of $4.1 million. Comprehensive Income Comprehensive income as presented in the Consolidated Statements of Comprehensive Income consists of net income and unrealized gains or losses, net of taxes, on cash flow hedging transactions related to foreign exchange derivative contracts and interest rate swap contracts. Derivative Instruments and Hedging Activities Foreign Currency Forward Contracts: The Company is exposed to foreign currency risks largely as a result of its Indian-based global recruitment centers. During 2012 and continuing through 2015, the Company entered into foreign currency forward contracts to mitigate and manage the risk of changes in foreign currency exchange rates. These forward contracts were designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “ Derivatives and Hedging”. Interest Rate Swap Contracts: Concurrent with the Company’s borrowings under the $9 million term loan facility on June 15, 2015, the Company entered into an interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. These swap contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815. These contracts are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these contacts is recorded in other comprehensive income (loss) and is reclassified into the Consolidated Statements of Operations as interest expense in the same period in which the underlying transaction affects earnings. With respect to derivatives designated as hedges, the Company formally documents all relationships between hedging instruments and hedged items, as well as its risk management objective and strategy for undertaking such transactions. The Company evaluates hedge effectiveness at the time a contract is entered into and on an ongoing basis. If a contract is deemed ineffective, the change in the fair value of the derivative is recorded in the Consolidated Statement of Operations as interest expense. Earnings Per Share Basic earnings per share are computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share are computed using the weighted-average number of common shares outstanding during the period, plus the incremental shares outstanding assuming the exercise of dilutive stock options and the vesting of restricted shares and performance shares, calculated using the treasury stock method. Discontinued Operations In August 2013, the Company sold its healthcare staffing business to Accountable Healthcare Staffing, Inc. The healthcare staffing segment meets the criteria for being reported as a discontinued operation. Accordingly, the Consolidated Statements of Operations and Cash Flow for all periods presented have been recast to reflect the healthcare staffing business as discontinued operations. Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” which provides for a single five-step model to be applied to all revenue contracts with customers. The new guidance also requires additional financial statement disclosures that will enable users to understand the nature, amount, timing and uncertainty of revenue and cash flows relating to customer contracts. Entities can use either a retrospective approach or a cumulative effect adjustment approach to implement the guidance. In 2015, the FASB issued a deferral of the effective date of the guidance to 2018, with early adoption permitted in 2017. In 2016, the FASB issued ASU 2016-08, ASU 2016-10, ASU 2016-12 and ASU 2016-20 to amend ASU 2014-09 for technical corrections and improvements and to clarify the implementation guidance for 1) principal versus agent considerations, 2) identifying performance obligations, 3) the accounting for licenses of intellectual property and 4) narrow scope improvements on assessing collectability, presentation of sales taxes, non-cash consideration and completed contracts and contract modifications at transition. The Company is evaluating the method of adoption of this ASU, but does not expect the adoption to have a material impact on its consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, “Interest Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”. ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. Prior to the adoption of ASU 2015-03, we recognized debt issuance costs as assets on our balance sheet. The recognition and measurement guidance for debt issuance costs are not affected by ASU 2015-03. ASU 2015-03 is effective for annual and interim periods beginning after December 15, 2015 and early adoption was permitted. In August 2015, the FASB issued ASU 2015-15, “Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements”. ASU 2015-15 clarifies that the Securities and Exchange Commission (“SEC”) would not object to an entity deferring and presenting debt issuance costs related to a line-of-credit arrangement as an asset on the balance sheet. We adopted ASU 2015-03 and ASU 2015-15 in the first quarter of 2016 and there was no material impact on our consolidated statement of financial position as the majority of our debt issuance costs are related to our line of credit, which continues to be presented as an asset on our balance sheet (under the caption “Deferred financing costs, net”), and neither ASU 2015-03 or ASU 2015-15 had an impact on our results of operations or cash flows. In November 2015, the FASB issued ASU 2015-17, “Balance Sheet Classification of Deferred Taxes.” Current GAAP requires an entity to separate deferred income tax liabilities and assets into current and noncurrent amounts on the balance sheet. To simplify the presentation of deferred income taxes, the amendments in this ASU require that deferred tax liabilities and assets be classified as noncurrent on the balance sheet. The amendments in this ASU are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. We are currently evaluating the impact the adoption of ASU 2015-17 will have on our consolidated financial statements. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10)—Recognition and Measurement of Financial Assets and Financial Liabilities”, which amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This amendment requires all equity investments to be measured at fair value with changes in the fair value recognized through net income (other than those accounted for under the equity method of accounting or those that result in consolidation of the investee). This standard will be effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. We are evaluating the impact the adoption of ASU 2016-01 will have on our consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. The main difference between the current requirement under GAAP and ASU 2016-02 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. ASU 2016-02 requires that a lessee recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term (other than leases that meet the definition of a short-term lease). The liability will be equal to the present value of the lease payment. The lease asset will be based on the liability, subject to adjustment, such as for initial direct costs. For income statement purposes, the FASB retained a dual model, requiring leases to be classified as either operating or finance. Operating leases will result in straight-line expense (similar to current operating leases), while finance leases will result in a front-loaded expense pattern (similar to current capital leases). The classification of these leases will be based on the criteria that are largely similar to those applied in current lease accounting. For lessors, the guidance modifies the classification criteria and the accounting for sales-type and direct financing leases. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018 and early adoption is permitted. ASU 2016-02 must be adopted using a modified retrospective transition and provides for certain practical expedients. Transition will require application of the new guidance at the beginning of the earliest comparative period presented. We are currently assessing the potential impact of ASU 2016-02 and expect adoption will have a material impact on our consolidated financial condition and results of operations. Contractual obligations on lease arrangements as of December 31, 2016 approximated $3.3 million. In March, 2016, the FASB issued ASU 2016-09 “Compensation – Stock Compensation (Topic 718)—Improvements to Employee Share-Based Payment Accounting”. The FASB issued this ASU as part of its “Simplification Initiative,” which has the objective of identifying, evaluating, and improving areas of GAAP for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to users of financial statements. The areas for simplification in this ASU involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments in this ASU are effective for annual periods beginning after December 15, 2016 and, accordingly, we adopted this ASU on January 1, 2017. Notwithstanding the effects of stock market volatility, the Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements. The excess tax benefit from stock-based compensation arrangements was approximately $241,000 and $103,000 for the twelve months ended December 31, 2016 and 2015, respectively. In August 2016, the FASB issued ASU 2016-15 “Statement of Cash Flows (Topic 230)—Classification of Certain Cash Receipts and Cash Payments”. Current GAAP either is unclear or does not include specific guidance on eight specific cash flow classification issues included in the amendments in this ASU. The ASU addresses these cash flow issues with the objective of reducing the existing diversity in practice. The amendments in this ASU are effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, “Intangibles—Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment” which removes the requirement to perform a hypothetical purchase price allocation to measure goodwill impairment. Under this ASU, a goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 is effective for annual and interim periods beginning January 1, 2020, with early adoption permitted, and applied prospectively. We do not expect ASU 2017-04 to have a material impact on our financial statements. A variety of proposed or otherwise potential accounting standards are currently under consideration by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, management has not yet determined the effect, if any, that the implementation of such proposed standards would have on the Company’s consolidated financial statements.

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Business Combinations	2. Business Combinations On June 15, 2015, the Company completed the cash acquisition of Hudson IT. The acquisition supports Mastech’s growth strategy as a premier provider of IT staffing services by expanding its existing client base, increasing its domestic recruitment capabilities and strengthening its management talent. The acquisition was structured as an asset purchase and was accounted for using the acquisition method of accounting. The acquisition method of accounting requires that the assets acquired and liabilities assumed be measured at their fair values as of the closing date. The financial terms of the acquisition included a $16,987,000 cash purchase price and the assumption of $13,000 of net current liabilities, with the seller retaining essentially all working capital. The cash purchase price at closing was paid with funds obtained from the following sources: (in thousands) Amounts Cash balances on hand $ 2,000 Term loan facility 9,000 Revolving line of credit 5,987 Cash paid at Closing $ 16,987 The allocation of purchase price was based on estimates of the fair value of assets acquired and liabilities assumed as of June 15, 2015, as set forth below. The excess purchase price over the fair values of the net tangible assets and identifiable intangible assets was recorded as goodwill, which includes value associated with the assembled workforce. All goodwill is expected to be deductible for tax purposes. The valuation of net assets acquired is as follows: (in thousands) Amounts Current Assets $ 18 Fixed Assets 6 Identifiable intangible assets: Client relationships 7,999 Covenant not-to-compete 319 Trade name 249 Total identifiable intangible assets 8,567 Goodwill 8,427 Current liabilities (31 ) Net Assets Acquired $ 16,987 The fair value of identifiable intangible assets has been estimated using the income approach through a discounted cash flow analysis. Specifically, the Company used the income approach through an excess earnings analysis to determine the fair value of client relationships. The value applied to the covenant not-to-compete was based on an income approach using a “with or without” analysis of this covenant in place. The trade name was valued using the income approach – relief from royalty method. All identifiable intangibles are considered level 3 inputs under the fair value measurement and disclosures guidance. The Company incurred $624,000 of direct transaction costs related to the acquisition in 2015. These costs are included in selling, general and administrative expenses in the accompanying Consolidated Statement of Operations. Included in the Consolidated Statement of Operations for the twelve month period ended December 31, 2015 are revenues of $15.9 million and net income of approximately $0.8 million applicable to the Hudson IT operations from our June 15, 2015 acquisition date through December 31, 2015. The following reflects the Company’s unaudited pro forma results had the results of Hudson IT been included for all periods presented: Years Ended December 31, 2016 2015 2014 (Amounts in Thousands) Revenue $ 132,008 $ 137,199 $ 149,709 Net income $ 2,520 $ 3,009 $ 5,132 Earnings per share—diluted $ .56 $ .68 $ 1.15 The information above does not reflect all of the operating efficiencies or inefficiencies that may have resulted from the Hudson IT acquisition in those periods prior to our acquisition. Therefore, the unaudited pro forma information above is not necessarily indicative of results that would have been achieved had the business been combined during all periods presented.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets, net	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets, net	3. Goodwill and Other Intangible Assets, net Goodwill related to our June 15, 2015 acquisition of Hudson IT totaled $8.4 million. Based upon the Company’s quantitative testing in 2016, no goodwill impairment was indicated. A reconciliation of the beginning and ending amounts of goodwill for the three years ended December 31, 2016 is as follows: Years Ended December 31, 2016 2015 2014 (Amounts in thousands) Goodwill, beginning balance $ 8,427 $ — $ — Addition in current period — 8,427 — Reduction in current period — — — Goodwill, ending balance $ 8,427 $ 8,427 $ — The Company is amortizing the identifiable intangible assets on a straight-line basis over estimated average lives ranging from 3 to 12 years. Identifiable intangible assets were comprised of the following as of December 31, 2016 and 2015: As of December 31, 2016 (Amounts in thousands) Amortization Gross Carrying Accumulative Net Carrying Client relationships 12 $ 7,999 $ 1,027 $ 6,972 Covenant-not-to-compete 5 319 99 220 Trade name 3 249 128 121 Total Intangible Assets $ 8,567 $ 1,254 $ 7,313 As of December 31, 2015 (Amounts in thousands) Amortization Gross Carrying Accumulative Net Carrying Client relationships 12 $ 7,999 $ 361 $ 7,638 Covenant-not-to-compete 5 319 35 284 Trade name 3 249 45 204 Total Intangible Assets $ 8,567 $ 441 $ 8,126 Amortization expense for the years ended December 31, 2016 and 2015 totaled $813,000 and $441,000, respectively and is included in selling, general and administrative expenses in the Consolidated Statement of Operations. There was no amortization expense for acquired intangible assets for the year ended December 31, 2014. The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2017 through 2021 is as follows: Years Ended December 31, 2017 2018 2019 2020 2021 (Amounts in thousands) Amortization expense $ 813 $ 769 $ 731 $ 696 $ 667

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2016
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	4. Cash and Cash Equivalents The Company had cash and cash equivalents consisting of cash balances on hand and money market funds that totaled $0.8 million at December 31, 2016 and $0.8 million at December 31, 2015. There were no restrictions on the Company’s cash balances during the periods presented.

Credit Facility

Credit Facility	12 Months Ended
	Dec. 31, 2016
Text Block [Abstract]
Credit Facility	5. Credit Facility On June 15, 2015, the Company entered into a First Amendment to its Second Amended and Restated Loan Agreement (the “Amendment”) with PNC Bank, N.A. (“PNC”). The amended terms set forth in the Amendment include the following: (1) a reduction in the maximum principal amount available under the credit facility for revolving credit loans and letters of credit from $20 million to $17 million and an extension of the facility to June 15, 2018 from July 14, 2017; (2) the addition of a term-loan component in the principle amount of $9 million with an expiration date of June 15, 2020; (3) the approval of the Company’s acquisition of Hudson IT; and (4) an amendment to the financial covenant relating to the Company’s fixed charge ratio and the elimination of a financial covenant relating to the Company’s senior leverage ratio, as more fully described in the Amendment filed as Exhibit 10.1 to the Company’s Form 8-K, filed with the SEC on June 17, 2015. Advances under the credit facility for revolving credit loans are limited to a borrowing base that consists of the sum of 85% of eligible accounts receivable and 60% of eligible unbilled receivables. Amounts borrowed under the facility may be used for working capital and general corporate purposes, for the issuance of standby letters of credit, and to facilitate other acquisitions and stock repurchases. Initial borrowings under the revolving credit facility for the acquisition of Hudson IT totaled $6.0 million. Amounts borrowed under the term loan were limited to use for the Company’s acquisition of Hudson IT. The term loan is payable in 60 consecutive monthly installments each in the amount of $150,000 commencing on July 1, 2015 and on the first day of each calendar month thereafter followed by a final payment of all outstanding principal and interest due on June 15, 2020. Borrowings under the credit facility for revolving credit loans and the term loan will, at the Company’s election, bear interest at either (a) the higher of PNC’s prime rate or the federal funds rate plus 0.50%, plus an applicable margin determined based upon the Company’s leverage ratio or (b) an adjusted London Interbank Offered Rate (“LIBOR”) rate, plus an applicable margin determined based upon the Company’s leverage ratio. The applicable margin on the base rate is between 0.25% and 0.75% on revolving credit loans and between 1.50% and 2.00% on term loans. The applicable margin on the adjusted LIBOR rate is between 1.25% and 1.75% on revolving credit loans and between 2.50% and 3.00% on term loans. A 20 basis point per annum commitment fee on the unused portion of the credit facility for revolving credit loans is charged and due monthly in arrears through June 15, 2018. The Company has pledged substantially all of its assets in support of the credit facility. The loan agreement contains standard financial covenants, including but not limited to, covenants related to the Company’s leverage ratio and fixed charge ratio (as defined under the loan agreement) and limitations on liens, indebtedness, guarantees, contingent liabilities, loans and investments, distributions, leases, asset sales, stock repurchases and mergers and acquisitions. As of December 31, 2016, the Company was in compliance with all provisions under the facility. In connection with securing the Amendment, the Company paid a commitment fee and incurred transaction costs totaling $75,000, which are being amortized as interest expense over the lives of the facilities. Debt financing costs of $59,000 and $97,000 (net of amortization) are presented as long-term assets in the consolidated balance sheet. As of December 31, 2016 and 2015, the Company’s outstanding borrowings under the credit facility for revolving credit loans totaled $3.6 million and $4.4 million, respectively, and unused borrowing capacity available was $12 million and $11 million, respectively. The Company’s outstanding borrowings under the term loan were $6.3 million and $8.1 million at December 31, 2016 and 2015, respectively. The Company believes the eligible borrowing base on the revolving credit facility will not fall below current outstanding borrowings for a period of time exceeding one year and has classified the $3.6 million outstanding debt balance at December 31, 2016 as long-term. As of December 31, 2016, the annual aggregate maturities of our outstanding debt during each of the next five years are as follows: Total Amount (Amounts in thousands) 2017 1,800 2018 5,436 2019 1,800 2020 900 2021 — Total $ 9,936

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	6. Commitments and Contingencies Lease Commitments The Company rents certain office facilities and equipment under noncancelable operating leases, which provide for the following future minimum rental payments as of December 31, 2016: Total Amount (Amounts in thousands) 2017 $ 843 2018 877 2019 878 2020 502 2021 187 Thereafter — Total $ 3,287 Rental expense for the years ended December 31, 2016, 2015 and 2014, totaled $1.2 million, $1.0 million and $596,000, respectively. The increase in rent expense in 2015 from prior years was largely due to the Hudson IT acquisition and our move to a larger facility in New Delhi, India. Contingencies In the ordinary course of business, the Company is involved in a number of lawsuits and administrative proceedings. While uncertainties are inherent in the final outcome of these matters, management believes, after consultation with legal counsel, that the disposition of these proceedings should not have a material adverse effect on our financial position, results of operations or cash flows.

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plan	7. Employee Benefit Plan The Company provides an Employee Retirement Savings Plan (the “Retirement Plan”) under Section 401(k) of the Internal Revenue Code of 1986, as amended (the “Code”), that covers substantially all U.S.-based salaried employees. Concurrent with the acquisition of Hudson IT, the Company expanded employee eligibility under the Retirement Plan to include all U.S. based W-2 hourly employees. Employees may contribute a percentage of eligible compensation to the Retirement Plan, subject to certain limits under the Code. For Hudson IT employees enrolled in the Hudson Employee Retirement Savings Plan at the acquisition date, the Company provides a matching contribution of 50% of the first 6% of the participant’s contributed pay, subject to vesting based on their combined tenure with Hudson and Mastech. For all other employees, the Company did not provide for any matching contributions for the three years ended December 31, 2016. Mastech’s total contributions to the Retirement Plan related to the qualified Hudson IT employees totaled $105,000 and $48,000 for the years ended December 31, 2016 and 2015, respectively.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	8. Stock-Based Compensation Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 1,400,000 shares of the Company’s common stock shall be allocated for issuance to directors, executive management and key personnel. The most recent amendment, approved by shareholder vote at the Company’s Annual Meeting of Shareholders on May 18, 2016 increased the number of shares of Common Stock that may be issued pursuant to the Plan by 200,000 shares to a total of 1,400,000. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. As of December 31, 2016, the Company had 1,055,000 outstanding and/or exercised stock options, 130,000 vested performance shares and 101,000 outstanding and/or released restricted stock units that were issued under the Plan. Thus, as of December 31, 2016, the Company has 114,000 shares available for future grants under the Plan. The Plan is administered by the Compensation Committee of the Board of Directors. All grants awarded under the Plan are recommended by the Committee to the Board of Directors for approval. The exercise price of stock options is set on the grant date and is not to be less than the fair market value per share of our closing stock price on that date. Grants of stock options and restricted stock awards generally vest over a four to five-year period and options expire after ten years from the grant date. Performance shares vest upon the achievement of the performance criteria and approval by the Compensation Committee of the Board of Directors. Following is a summary of the Company’s stock option activity for the three years ended December 31, 2016: Number of Weighted Average Outstanding at December 31, 2013 265,000 $ 1.01 Granted — $ — Exercised (10,000 ) $ 1.43 Cancelled / forfeited — $ — Outstanding at December 31, 2014 255,000 $ 1.00 Granted — $ — Exercised (19,000 ) $ 0.81 Cancelled / forfeited — $ — Outstanding at December 31, 2015 236,000 $ 1.01 Granted 335,000 $ 7.04 Exercised (126,000 ) $ 0.81 Cancelled / forfeited — $ — Outstanding at December 31, 2016 445,000 $ 5.61 As of December 31, 2016, the Company’s outstanding “in the money” stock options using the year-end share price of $6.81 had an aggregate intrinsic value of $646,000. As of December 31, 2016, the intrinsic value of vested and expected to vest stock options totaled $646,000. The total intrinsic value of options exercised during 2016, 2015 and 2014 totaled $849,000, $183,000 and $131,000, respectively. The measurement date fair value of stock options vested during 2016, 2015 and 2014 totaled $0, $69,000 and $69,000, respectively. The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2016: Range of Exercise Prices: Options Weighted Average Weighted Average $0.01 to $2.00 87,000 4.8 $ 0.81 $2.01 to $4.00 17,000 3.0 $ 2.36 $4.01 to $6.00 6,000 0.7 $ 4.63 $6.01 to $8.00 335,000 9.3 $ 7.04 445,000 8.0 $ 5.61 Range of Exercise Prices: Options Weighted Average Weighted Average $0.01 to $2.00 87,000 4.8 $ 0.81 $2.01 to $4.00 17,000 3.0 $ 2.36 $4.01 to $6.00 6,000 0.7 $ 4.36 $6.01 to $8.00 — — — 110,000 4.3 $ 1.25 Stock options of 335,000 units were issued during the year ended December 31, 2016 and vest over a five year period. No stock options were issued for the years ended December 31, 2015 and 2014. The Company used the following assumptions with respect to the Black-Scholes option pricing model for Mastech Digital options issued during 2016. No stock options were issued during 2015 and 2014. Years Ended December 31, 2016 2015 2014 Stock option grants: Weighted-average risk-free interest rate 1.34 % — — Weighted-average dividend yield 0.0 % — — Expected volatility 55.9 % — — Expected term (in years) 5.5 — — Weighted-average fair value $ 3.52 $ — $ — Risk-free interest rate Expected dividend yield Expected volatility Expected term Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2016: Years Ended December 31, 2016 2015 2014 Beginning outstanding balance 67,370 72,741 39,863 Awarded — 18,000 45,000 Released (22,315 ) (23,371 ) (12,122 ) Forfeited (12,500 ) — — Ending outstanding balance 32,555 67,370 72,741 The aggregate intrinsic value of restricted stock units outstanding at December 31, 2016 was $222,000. The total intrinsic value of restricted shares released during 2016 totaled $158,000. Following is a summary of Mastech performance share activity for the three years ended December 31, 2016: Years Ended December 31, 2016 2015 2014 Beginning outstanding balance 76,419 103,273 206,554 Awarded — — — Vested — (26,854 ) (103,281 ) Forfeited (76,419 ) — — Ending outstanding balance 0 76,419 103,273 The total intrinsic value of performance shares vested during 2016 totaled $0. The aggregate intrinsic value of performance shares outstanding at December 31, 2016 was $0. Stock-based compensation expense of $408,000, $262,000 and $330,000 was recognized in the Consolidated Statements of Operations for the years ended December 31, 2016, 2015, and 2014, respectively. The Company has recognized related tax benefits associated with its share-based compensation arrangements for the years ended December 31, 2016, 2015, and 2014 of $152,000, $99,000, and $125,000, respectively. As of December 31, 2016, the total remaining unrecognized compensation expense related to non-vested stock options totaled $1.0 million and the total remaining unrecognized compensation expense related to restricted stock units amounted to $289,000, which will be amortized over the weighted-average remaining requisite service period of 3.8 years.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	9. Income Taxes The components of income before income as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2016, 2015 and 2014: Years Ended December 31, 2016 2015 2014 (Amounts in thousands) Income before income taxes: Domestic $ 3,544 $ 3,995 $ 5,087 Foreign 476 430 421 Income before income taxes $ 4,020 $ 4,425 $ 5,508 While all of the Company’s revenues and income is generated within the United States, the Company does have a foreign subsidiary in India which provides recruitment services to its U.S. operations. Accordingly the Company allocates a portion of its income to this subsidiary based on a “transfer pricing” model and reports such income as Foreign in the above table. No provision for U.S. income taxes has been made for the undistributed earnings of its Indian subsidiary as of December 31, 2016, as those earnings are expected to be permanently reinvested outside the U.S. If these foreign earnings were to be repatriated in the future, the U.S. tax liability may be reduced by any foreign income taxes previously paid on such earnings, which would make this U.S. tax liability immaterial. The determination of the amount of unrecognized deferred tax liability related to these earnings is not practicable. The provision for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2016, 2015 and 2014: Years Ended December 31, 2016 2015 2014 (Amounts in thousands) Current provision: Federal $ 1,189 $ 1,375 $ 1,720 State 101 143 191 Foreign 161 143 115 Total current provision 1,451 1,661 2,026 Deferred provision: Federal 43 10 51 State 6 1 8 Foreign — — — Total deferred provision 49 11 59 Total provision for income taxes $ 1,500 $ 1,672 $ 2,085 The reconciliation of income taxes from continuing operations computed using our statutory U.S. income tax rate and the provision for income taxes for the years ended December 31, 2016, 2015 and 2014 were as follows: Years Ended December 31, (Amounts in thousands) 2016 2015 2014 Income taxes computed at the federal statutory rate $ 1,367 34.0 % $ 1,505 34.0 % $ 1,873 34.0 % State income taxes, net of federal tax benefit 107 2.7 144 3.3 199 3.6 Other 26 0.6 23 0.5 13 0.3 $ 1,500 37.3 % $ 1,672 37.8 % $ 2,085 37.9 % The components of the deferred tax assets and liabilities were as follows: At December 31, 2016 2015 (Amounts in thousands) Deferred tax assets: Allowance for doubtful accounts and employee advances $ 151 $ 121 Accrued vacation, bonuses and severance 334 289 Stock-based compensation expense 164 150 Total deferred tax assets 649 560 Deferred tax liabilities: Prepaid expenses 205 193 Depreciation, intangibles and other 190 58 Total deferred tax liabilities 395 251 Net deferred tax asset 254 309 Less: current deferred tax asset 280 217 Total long-term deferred tax asset (liability) $ (26 ) $ 92 A reconciliation of the beginning and ending amounts of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, for the three years ended December 31, 2016 is as follows: Years Ended December 31, (Amounts in thousands) 2016 2015 2014 Unrecognized tax benefits, beginning balance $ 135 $ 138 $ 111 Additions related to current period 20 35 40 Additions related to prior periods — — — Reductions related to prior periods (27 ) (38 ) (13 ) Unrecognized tax benefits, ending balance $ 128 $ 135 $ 138 The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2016, 2015 and 2014, the Company had $15,000, $16,000 and $16,000, respectively, accrued for interest and penalties.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	12 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	10. Derivative Instruments and Hedging Activities Interest Rate Risk Management Concurrent with the Company’s June 15, 2015 borrowings under the $9 million term loan facility, the Company entered into a five-year interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. Under the swap contracts, the Company pays interest at a fixed rate of 1.515% and receives interest at a variable rate equal to the daily U.S. LIBOR rate on a notional amount of $5,000,000. Both the debt and the swap contracts mature in 60-monthly installments commencing on July 1, 2015. These swap contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “Derivatives and Hedging”. These contracts are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these instruments is recorded in other comprehensive income (loss) and is reclassified into the Consolidated Statements of Operations as interest expense in the same period in which the underlying hedge transaction affects earnings. Changes in the fair value of interest rate swap contracts deemed ineffective are recognized in the Consolidated Statement of Operations as interest expense. The fair value of the interest rate swap contracts at December 31, 2016 and 2015 was a liability of $12,000 and $31,000, respectively, and is reflected in the Consolidated Balance Sheet as other current liabilities. Foreign Currency Risk Management In 2012 through 2015, the Company entered into foreign currency forward contracts (“derivative contracts”) to mitigate and manage the risk of changes in foreign exchange rates related to highly probable expenditures in support of its Indian-based global recruitment operations. These forward contracts were designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “ Derivatives and Hedging The following table presents information related to foreign currency forward contracts and interest rate swap contracts held by the Company: The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2016 (in thousands): Derivatives in ASC Topic 815 Cash Flow Hedging Relationships Amount of Location of Amount of Location of Gain / (Loss) Amount of Gain / (Loss) (Effective Portion) (Effective Portion) (Effective Portion) (Ineffective Portion/Amounts excluded from effectiveness testing) Interest-Rate Swap Contracts $19 Interest Expense $(41) Interest Expense $— The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income for the year ended December 31, 2015 (in thousands): Derivatives in ASC Topic 815 Cash Flow Hedging Relationships Amount of Location of Amount of Location of Gain / (Loss) Amount of Gain / (Loss) (Effective Portion) (Effective Portion) (Effective Portion) (Ineffective Portion/Amounts excluded from effectiveness testing) Currency Forward Contracts $41 SG&A Expense $(77) Other Income/ (Expense) $68 Interest-Rate Swap Contracts $(31) Interest Expense $(35) Interest Expense $— Information on the location and amounts of derivative fair values in the Consolidated Balance Sheets (in thousands): December 31, 2016 December 31, 2015 Derivative Instruments Balance Sheet Location Fair Value Balance Sheet Location Fair Value Currency Forward Contracts None $ 0 None $ 0 Interest-Rate Swap Contracts Other Current Liabilities $ 12 Other Current Liabilities $ 31 The estimated amount of pretax (losses) as of December 31, 2016 that is expected to be reclassified from other comprehensive income (loss) into earnings, within the next 12 months is approximately ($25,000).

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Shareholders' Equity	11. Shareholders’ Equity On October 22, 2014, the Company’s Board of Directors approved the extension of the Company’s existing Share Repurchase Program for an additional two-year period, through December 22, 2016. Repurchases under the program may be made through open market purchases or privately negotiated transactions in accordance with applicable securities laws. During 2016, 2015 and 2014, the Company purchased 0, 12,654 and 32,149 shares, respectively, under the Share Repurchase Program. These share repurchases were completed at an average share price, inclusive of transaction cost, of $9.49 and $11.75 per share for 2015 and 2014, respectively. The Board of Directors elected not to extend the Share Repurchase Program in December 2016. In addition to shares purchased under the Share Repurchase Program, the Company purchases shares to satisfy employee tax obligations related to its Stock Incentive Plan. In 2016, the Company purchased 1,931 shares at an average price of $7.07 to satisfy employee tax obligations related to the vesting of restricted shares. In 2015, the Company purchased 8,921 shares at an average price of $9.62 to satisfy employee tax obligations related to the vesting of performance and restricted shares, in accordance with the Plan provisions.

Revenue Concentration

Revenue Concentration	12 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
Revenue Concentration	12. Revenue Concentration The Company did not have a client that exceeded 10% of total revenues in 2016 and 2015. In 2014, Accenture PLC was the Company’s only client that exceeded 10% of total revenues, generating 11.7% of total revenues. Additionally, Accenture PLC accounted for 13.4% of the Company’s accounts receivable balance at December 31, 2014. The Company’s top ten clients represented approximately 44%, 51% and 59% of total revenues in 2016, 2015 and 2014, respectively.

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings per Share	13. Earnings per Share The computation of basic earnings per share (“EPS”) is based on the Company’s net income divided by the weighted average number of common shares outstanding. Diluted earnings per share reflects the potential dilution that could occur if outstanding stock options and restricted share units were exercised / released. The dilutive effect of stock options and restricted share units were calculated using the treasury stock method. Performance shares for which the performance objectives were achieved as of December 31, 2014, were included in the dilutive earnings per share calculation for the respective years as though such shares were outstanding for the entire quarter in which the performance objectives were achieved. For the year’s ended 2016 there were 250,000 anti-dilutive stock options that were excluded from the computation of diluted earnings per share. In 2015 and 2014, there were no anti-dilutive stock options excluded from the computation of diluted earnings per share. The following table sets forth the denominators of the basic and diluted EPS computations. Years Ended December 31, (Amounts in thousands): 2016 2015 2014 Weighted-average shares outstanding: Basic 4,393 4,338 4,320 Stock options and restricted share units 89 103 139 Diluted 4,482 4,441 4,459 The following table sets forth the computation of basic EPS utilizing net income and the Company’s weighted-average common stock outstanding: Years Ended December 31, (Amounts in thousands, except per share data): 2016 2015 2014 Net income $ 2,520 $ 2,753 $ 3,423 Basic weighted-average shares outstanding 4,393 4,338 4,320 Basic EPS $ .57 $ .63 $ .79 The following table sets forth the computation of diluted EPS utilizing net income and the Company’s weighted-average common stock outstanding plus the weighted-average of stock options, restricted shares and performance shares: Years Ended December 31, (Amounts in thousands, except per share data): 2016 2015 2014 Net income $ 2,520 $ 2,753 $ 3,423 Diluted weighted-average shares outstanding 4,482 4,441 4,459 Diluted EPS $ .56 $ .62 $ .77

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	14. Fair Value Measurements The Company has adopted the provisions of ASC 820, “ Fair Value Measurements and Disclosures • Level 1 – Inputs are observable quoted prices (unadjusted) in active markets for identical assets and liabilities. • Level 2 – Inputs are observable, other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are directly or indirectly observable in the marketplace. • Level 3 – Inputs are unobservable that are supported by little or no market activity. The following table summarizes the basis used to measure financial assets and (liabilities) at fair value on a recurring basis: Fair Value as of December 31, 2016 (Amounts in thousands) Level 1 Level 2 Level 3 Total Interest-Rate Swap Contracts $ 0 $ (12 ) $ 0 $ (12 ) Fair Value as of December 31, 2015 (Amounts in thousands) Level 1 Level 2 Level 3 Total Interest-Rate Swap Contracts $ 0 $ (31 ) $ 0 $ (31 )

Quarterly Financial Information

Quarterly Financial Information	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	15. Quarterly Financial Information (Amounts in thousands, except per share data): Revenues Gross Net Earnings Per Year Ended December 31, 2016 Basic Diluted First quarter $ 31,714 $ 6,113 $ 11 $ .00 $ .00 Second quarter 33,629 6,889 945 .22 .21 Third quarter 34,263 6,897 924 .21 .21 Fourth quarter 32,402 6,398 640 .14 .14 Annual $ 132,008 $ 26,297 $ 2,520 $ .57 $ .56 Revenues Gross Net Earnings Per Year Ended December 31, 2015 Basic Diluted First quarter $ 27,060 $ 4,687 $ 195 $ .05 $ .04 Second quarter 29,305 5,515 382 .09 .09 Third quarter 34,565 6,879 887 .20 .20 Fourth quarter 32,540 6,718 1,289 .30 .29 Annual $ 123,470 $ 23,799 $ 2,753 $ .63 $ .62

Severance Charges

Severance Charges	12 Months Ended
	Dec. 31, 2016
Text Block [Abstract]
Severance Charges	16. Severance Charges The Company incurred severance costs of $780,000, $305,000 and $0 in 2016, 2015 and 2014, respectively. Severance costs during 2016 related to changes in the Company’s President and Chief Executive Officer and its Vice President of Technology and Chief Information Officer. Severance costs in 2015 related to a change in executive sales leadership.

Schedule II-Valuation and Quali

Schedule II-Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2016
Valuation and Qualifying Accounts [Abstract]
Schedule II-Valuation and Qualifying Accounts	SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED DECEMBER 31, 2016, 2015 AND 2014 (Amounts in thousands) Balance at Charged Recoveries/ (Write-offs) Balance Allowance for Doubtful Accounts: Year ended December 31, 2016 $ 313 $ 75 $ — $ 388 Year ended December 31, 2015 260 53 — 313 Year ended December 31, 2014 358 — (98 ) 260

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Mastech Digital, Inc. (referred to in this report as “Mastech”, the “Company”, “us”, “our” or “we”) is a domestic provider of information technology (“IT”) staffing and digital transformation services to mostly large and medium-sized organizations. The Company’s IT staffing services span across digital and mainstream technologies, while its digital transformation services include Salesforce.com, SAP HANA and Digital Learning service offerings. Headquartered in the Pittsburgh, Pennsylvania area, we have approximately 900 consultants that provide services across a broad spectrum of industry verticals on a national basis.
Accounting Principles	Accounting Principles The Company’s Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All material intercompany transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents are defined as cash and highly liquid debt investments with maturities of three months or less when purchased. Cash equivalents are stated at cost, which approximates market value.
Accounts Receivable and Unbilled Receivables	Accounts Receivable and Unbilled Receivables The Company extends credit to clients based upon management’s assessment of their creditworthiness. A substantial portion of the Company’s revenue, and the resulting accounts receivable, are from Fortune 1000 companies, major systems integrators and other staffing organizations. The Company does not generally charge interest on delinquent accounts receivable. Unbilled receivables represent amounts recognized as revenues based on services performed and, in accordance with the terms of the client contract, will be invoiced in a subsequent period.
Allowance for Uncollectible Accounts	Allowance for Uncollectible Accounts Accounts receivable are reviewed periodically to determine the probability of loss. The Company records an allowance for uncollectible accounts when it is probable that the related receivable balance will not be collected based on historical collection experience, client-specific collection issues, and other matters the Company identifies in its collection monitoring. The Allowance for Uncollectible Accounts was $388,000 and $313,000 at December 31, 2016 and 2015, respectively. There was $75,000, $53,000 and $0 of bad debt expense charges for the years ended December 31, 2016, 2015 and 2014, respectively, which amounts are reflected in the Consolidated Statements of Operations.
Equipment, Enterprise Software and Leasehold Improvements	Equipment, Enterprise Software and Leasehold Improvements Equipment, enterprise software and leasehold improvements are stated at historical cost. The Company provides for depreciation using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of (a) the remaining term of the lease or (b) the estimated useful life of the improvements. Repairs and maintenance, which do not extend the useful life of the respective assets, are charged to expense as incurred. Upon disposal, assets and related accumulated depreciation are removed from the Company’s accounts and the resulting gains or losses are reflected in the Company’s Consolidated Statement of Operations. The estimated useful lives of depreciable assets are primarily as follows: Laptop Computers 18 months Equipment 3-5 years Enterprise Software 3-5 years Depreciation and amortization expense related to fixed assets totaled $203,000, $219,000 and, $143,000for the years ended December 31, 2016, 2015 and 2014, respectively.
Deferred Financing Costs	Deferred Financing Costs The Company capitalizes expenses directly related to securing its credit facilities. These deferred costs are amortized as interest expense over the term of the underlying facilities.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Identifiable intangible assets are recorded at fair value when acquired in a business combination. In connection with our acquisition of Hudson IT, intangible assets were recorded at their estimated fair value on June 15, 2015. Identifiable intangible assets consisted of client relationships, a covenant not-to-compete and a trade name, which are being amortized using the straight-line method over their estimated useful lives ranging from three years to twelve years, as more fully described in Note 2 “Business Combinations” to the Consolidated Financial Statements. Excess purchase price over the fair value of net tangible assets and identifiable intangible assets acquired are recorded as goodwill. Goodwill is not amortized but is tested for impairment at least on an annual basis. If impairment is indicated, a write-down to fair value is recorded based on the excess of the carrying value of the asset over its fair market value. We review goodwill and intangible assets for impairment annually as of October 1 st In conducting our annual impairment testing, we have the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not (more than 50%) that the estimated fair value of a reporting unit is less than its carrying amount. If not, no further goodwill impairment testing is required. If it is more likely than not that a reporting unit’s fair value is less than its carrying amount, we are then required to perform a quantitative impairment test. We also may elect not to perform the qualitative assessment, and instead, proceed directly to the quantitative impairment test. In 2016, we performed a quantitative impairment test. The results of this testing indicated no impairment associated with the carrying amount of goodwill and intangible assets.
Business Combinations	Business Combinations The Company accounts for acquisitions in accordance with guidance found in ASC 805, Business Combinations ASC 805 requires that any excess purchase price over fair value of assets acquired (including identifiable intangibles) and liabilities assumed be recognized as goodwill. Additionally, any excess fair value of acquired net assets over acquisition consideration results in a bargain purchase gain. Prior to recording a gain, the acquiring entity must reassess whether all acquired assets and assumed liabilities have been identified and must perform re-measurements to verify that the consideration paid, assets acquired and liabilities assumed have all been properly valued. The Hudson IT financial results are included in the Company’s Consolidated Financial Statements from the date of the acquisition of June 15, 2015.
Income Taxes	Income Taxes The Company records an estimated liability for income and other taxes based on what management determines will likely be paid in the various tax jurisdictions in which we operate. Management uses its best judgment in the determination of these amounts. However, the liabilities ultimately realized and paid are dependent on various matters, including the resolution of the tax audits in the various affected tax jurisdictions, and may differ from the amounts recorded. An adjustment to the estimated liability would be recorded through income in the period in which it becomes probable that the amount of the actual liability differs from the amount recorded. Management determines the Company’s income tax provision using the asset and liability method. Under this method, deferred income taxes are provided for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. The Company measures deferred tax assets and liabilities using enacted tax rates in effect for the year in which we expect to recover or settle the temporary differences. The effect of a change in tax rates on deferred taxes is recognized in the period that the change is enacted. The Company evaluates its deferred tax assets and records a valuation allowance when, in management’s opinion, it is more likely than not that some portion or all of the deferred tax assets will not be realized. For the periods presented, no valuation allowance has been provided. The Company accounts for uncertain tax positions in accordance with ASC Topic 740-10, “ Accounting for Uncertainty in Income Taxes During 2013, the Company’s 2011 federal tax return was audited by the Internal Revenue Service (“IRS”) resulting in no adjustments to our filed return. During 2011, the IRS completed its examination of the Company’s federal income tax returns for the years 2008 (post spin-off) and 2009. Amendments to our income tax returns as a result of such examination were immaterial. All periods remain subject to examination by various federal and state authorities, conditioned upon statutory limitations.
Segment Reporting	Segment Reporting The Company has one reportable segment in accordance with ASC Topic 280 “ Disclosures About Segments of an Enterprise and Related Information
Revenue Recognition	Revenue Recognition The Company recognizes revenue on time-and-material contracts as services are performed and expenses are incurred. Time-and-material contracts typically bill at an agreed upon hourly rate, plus out-of-pocket expense reimbursement. Out-of-pocket expense reimbursement amounts vary by assignment, but on average represent less than 2% of total revenues. Revenue is earned when the Company’s consultants are working on projects. Revenue recognition is negatively impacted by holidays and consultant vacation and sick days. In certain situations related to client direct hire assignments, where the Company’s fee is contingent upon the hired resources’ continued employment with the client, revenue is not fully recognized until such employment conditions are satisfied.
Stock-Based Compensation	Stock-Based Compensation Effective October 1, 2008, the Company adopted a Stock Incentive Plan (the “Plan”) which, as amended, provides that up to 1,400,000 shares of the Company’s common stock shall be allocated for issuance to directors, executive management and key personnel. Grants under the Plan can be made in the form of stock options, stock appreciation rights, performance shares or stock awards. The Plan is administered by the Compensation Committee of the Board of Directors. Stock options are granted at an exercise price equal to the closing share price of the Company’s common stock at the grant date and generally vest over a four to five year period. The Company accounts for stock-based compensation expense in accordance with ASC Topic 718 “ Share-based Payments
Treasury Stock	Treasury Stock The Company maintained a stock repurchase program which expired on December 22, 2016. Under this program, the Company could make treasury stock purchases in the open market or through privately negotiated transactions, subject to market conditions and normal trading restrictions. At December 31, 2016, the Company held 818,569 shares in its treasury at a cost of $4.1 million.
Comprehensive Income	Comprehensive Income Comprehensive income as presented in the Consolidated Statements of Comprehensive Income consists of net income and unrealized gains or losses, net of taxes, on cash flow hedging transactions related to foreign exchange derivative contracts and interest rate swap contracts.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities Foreign Currency Forward Contracts: The Company is exposed to foreign currency risks largely as a result of its Indian-based global recruitment centers. During 2012 and continuing through 2015, the Company entered into foreign currency forward contracts to mitigate and manage the risk of changes in foreign currency exchange rates. These forward contracts were designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815, “ Derivatives and Hedging”. Interest Rate Swap Contracts: Concurrent with the Company’s borrowings under the $9 million term loan facility on June 15, 2015, the Company entered into an interest-rate swap to convert the debt’s variable interest rate to a fixed rate of interest. These swap contracts have been designated as cash flow hedging instruments and qualified as effective hedges at inception under ASC Topic 815. These contracts are recognized on the balance sheet at fair value. The effective portion of the changes in fair value on these contacts is recorded in other comprehensive income (loss) and is reclassified into the Consolidated Statements of Operations as interest expense in the same period in which the underlying transaction affects earnings. With respect to derivatives designated as hedges, the Company formally documents all relationships between hedging instruments and hedged items, as well as its risk management objective and strategy for undertaking such transactions. The Company evaluates hedge effectiveness at the time a contract is entered into and on an ongoing basis. If a contract is deemed ineffective, the change in the fair value of the derivative is recorded in the Consolidated Statement of Operations as interest expense.
Earnings Per Share	Earnings Per Share Basic earnings per share are computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share are computed using the weighted-average number of common shares outstanding during the period, plus the incremental shares outstanding assuming the exercise of dilutive stock options and the vesting of restricted shares and performance shares, calculated using the treasury stock method.
Discontinued Operations	Discontinued Operations In August 2013, the Company sold its healthcare staffing business to Accountable Healthcare Staffing, Inc. The healthcare staffing segment meets the criteria for being reported as a discontinued operation. Accordingly, the Consolidated Statements of Operations and Cash Flow for all periods presented have been recast to reflect the healthcare staffing business as discontinued operations.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” which provides for a single five-step model to be applied to all revenue contracts with customers. The new guidance also requires additional financial statement disclosures that will enable users to understand the nature, amount, timing and uncertainty of revenue and cash flows relating to customer contracts. Entities can use either a retrospective approach or a cumulative effect adjustment approach to implement the guidance. In 2015, the FASB issued a deferral of the effective date of the guidance to 2018, with early adoption permitted in 2017. In 2016, the FASB issued ASU 2016-08, ASU 2016-10, ASU 2016-12 and ASU 2016-20 to amend ASU 2014-09 for technical corrections and improvements and to clarify the implementation guidance for 1) principal versus agent considerations, 2) identifying performance obligations, 3) the accounting for licenses of intellectual property and 4) narrow scope improvements on assessing collectability, presentation of sales taxes, non-cash consideration and completed contracts and contract modifications at transition. The Company is evaluating the method of adoption of this ASU, but does not expect the adoption to have a material impact on its consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, “Interest Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”. ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. Prior to the adoption of ASU 2015-03, we recognized debt issuance costs as assets on our balance sheet. The recognition and measurement guidance for debt issuance costs are not affected by ASU 2015-03. ASU 2015-03 is effective for annual and interim periods beginning after December 15, 2015 and early adoption was permitted. In August 2015, the FASB issued ASU 2015-15, “Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements”. ASU 2015-15 clarifies that the Securities and Exchange Commission (“SEC”) would not object to an entity deferring and presenting debt issuance costs related to a line-of-credit arrangement as an asset on the balance sheet. We adopted ASU 2015-03 and ASU 2015-15 in the first quarter of 2016 and there was no material impact on our consolidated statement of financial position as the majority of our debt issuance costs are related to our line of credit, which continues to be presented as an asset on our balance sheet (under the caption “Deferred financing costs, net”), and neither ASU 2015-03 or ASU 2015-15 had an impact on our results of operations or cash flows. In November 2015, the FASB issued ASU 2015-17, “Balance Sheet Classification of Deferred Taxes.” Current GAAP requires an entity to separate deferred income tax liabilities and assets into current and noncurrent amounts on the balance sheet. To simplify the presentation of deferred income taxes, the amendments in this ASU require that deferred tax liabilities and assets be classified as noncurrent on the balance sheet. The amendments in this ASU are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. We are currently evaluating the impact the adoption of ASU 2015-17 will have on our consolidated financial statements. In January 2016, the FASB issued ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10)—Recognition and Measurement of Financial Assets and Financial Liabilities”, which amends certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This amendment requires all equity investments to be measured at fair value with changes in the fair value recognized through net income (other than those accounted for under the equity method of accounting or those that result in consolidation of the investee). This standard will be effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. We are evaluating the impact the adoption of ASU 2016-01 will have on our consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. The main difference between the current requirement under GAAP and ASU 2016-02 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases. ASU 2016-02 requires that a lessee recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term (other than leases that meet the definition of a short-term lease). The liability will be equal to the present value of the lease payment. The lease asset will be based on the liability, subject to adjustment, such as for initial direct costs. For income statement purposes, the FASB retained a dual model, requiring leases to be classified as either operating or finance. Operating leases will result in straight-line expense (similar to current operating leases), while finance leases will result in a front-loaded expense pattern (similar to current capital leases). The classification of these leases will be based on the criteria that are largely similar to those applied in current lease accounting. For lessors, the guidance modifies the classification criteria and the accounting for sales-type and direct financing leases. ASU 2016-02 is effective for annual and interim periods beginning after December 15, 2018 and early adoption is permitted. ASU 2016-02 must be adopted using a modified retrospective transition and provides for certain practical expedients. Transition will require application of the new guidance at the beginning of the earliest comparative period presented. We are currently assessing the potential impact of ASU 2016-02 and expect adoption will have a material impact on our consolidated financial condition and results of operations. Contractual obligations on lease arrangements as of December 31, 2016 approximated $3.3 million. In March, 2016, the FASB issued ASU 2016-09 “Compensation – Stock Compensation (Topic 718)—Improvements to Employee Share-Based Payment Accounting”. The FASB issued this ASU as part of its “Simplification Initiative,” which has the objective of identifying, evaluating, and improving areas of GAAP for which cost and complexity can be reduced while maintaining or improving the usefulness of the information provided to users of financial statements. The areas for simplification in this ASU involve several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments in this ASU are effective for annual periods beginning after December 15, 2016 and, accordingly, we adopted this ASU on January 1, 2017. Notwithstanding the effects of stock market volatility, the Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements. The excess tax benefit from stock-based compensation arrangements was approximately $241,000 and $103,000 for the twelve months ended December 31, 2016 and 2015, respectively. In August 2016, the FASB issued ASU 2016-15 “Statement of Cash Flows (Topic 230)—Classification of Certain Cash Receipts and Cash Payments”. Current GAAP either is unclear or does not include specific guidance on eight specific cash flow classification issues included in the amendments in this ASU. The ASU addresses these cash flow issues with the objective of reducing the existing diversity in practice. The amendments in this ASU are effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Company does not expect the adoption of this ASU to have a material impact on its consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, “Intangibles—Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment” which removes the requirement to perform a hypothetical purchase price allocation to measure goodwill impairment. Under this ASU, a goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2017-04 is effective for annual and interim periods beginning January 1, 2020, with early adoption permitted, and applied prospectively. We do not expect ASU 2017-04 to have a material impact on our financial statements. A variety of proposed or otherwise potential accounting standards are currently under consideration by standard-setting organizations and certain regulatory agencies. Because of the tentative and preliminary nature of such proposed standards, management has not yet determined the effect, if any, that the implementation of such proposed standards would have on the Company’s consolidated financial statements.

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Estimated Useful Lives of Depreciable Assets	The estimated useful lives of depreciable assets are primarily as follows: Laptop Computers 18 months Equipment 3-5 years Enterprise Software 3-5 years

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Schedule of Sources of Funds in Business Acquisition	The cash purchase price at closing was paid with funds obtained from the following sources: (in thousands) Amounts Cash balances on hand $ 2,000 Term loan facility 9,000 Revolving line of credit 5,987 Cash paid at Closing $ 16,987
Schedule of Valuation of Net Assets Acquired	The valuation of net assets acquired is as follows: (in thousands) Amounts Current Assets $ 18 Fixed Assets 6 Identifiable intangible assets: Client relationships 7,999 Covenant not-to-compete 319 Trade name 249 Total identifiable intangible assets 8,567 Goodwill 8,427 Current liabilities (31 ) Net Assets Acquired $ 16,987
Summary of Unaudited Pro Forma Results of Hudson IT	The following reflects the Company’s unaudited pro forma results had the results of Hudson IT been included for all periods presented: Years Ended December 31, 2016 2015 2014 (Amounts in Thousands) Revenue $ 132,008 $ 137,199 $ 149,709 Net income $ 2,520 $ 3,009 $ 5,132 Earnings per share—diluted $ .56 $ .68 $ 1.15

Goodwill and Other Intangible28

Goodwill and Other Intangible Assets, net (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Reconciliation of Goodwill	A reconciliation of the beginning and ending amounts of goodwill for the three years ended December 31, 2016 is as follows: Years Ended December 31, 2016 2015 2014 (Amounts in thousands) Goodwill, beginning balance $ 8,427 $ — $ — Addition in current period — 8,427 — Reduction in current period — — — Goodwill, ending balance $ 8,427 $ 8,427 $ —
Components of Identifiable Intangible assets	Identifiable intangible assets were comprised of the following as of December 31, 2016 and 2015: As of December 31, 2016 (Amounts in thousands) Amortization Gross Carrying Accumulative Net Carrying Client relationships 12 $ 7,999 $ 1,027 $ 6,972 Covenant-not-to-compete 5 319 99 220 Trade name 3 249 128 121 Total Intangible Assets $ 8,567 $ 1,254 $ 7,313 As of December 31, 2015 (Amounts in thousands) Amortization Gross Carrying Accumulative Net Carrying Client relationships 12 $ 7,999 $ 361 $ 7,638 Covenant-not-to-compete 5 319 35 284 Trade name 3 249 45 204 Total Intangible Assets $ 8,567 $ 441 $ 8,126
Schedule of Estimated Amortization Expense	The estimated aggregate amortization expense for intangible assets for the years ending December 31, 2017 through 2021 is as follows: Years Ended December 31, 2017 2018 2019 2020 2021 (Amounts in thousands) Amortization expense $ 813 $ 769 $ 731 $ 696 $ 667

Credit Facility (Tables)

Credit Facility (Tables)	12 Months Ended
	Dec. 31, 2016
Text Block [Abstract]
Schedule of Annual Aggregate Outstanding Debt	As of December 31, 2016, the annual aggregate maturities of our outstanding debt during each of the next five years are as follows: Total Amount (Amounts in thousands) 2017 1,800 2018 5,436 2019 1,800 2020 900 2021 — Total $ 9,936

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Minimum Future Rental Payments	The Company rents certain office facilities and equipment under noncancelable operating leases, which provide for the following future minimum rental payments as of December 31, 2016: Total Amount (Amounts in thousands) 2017 $ 843 2018 877 2019 878 2020 502 2021 187 Thereafter — Total $ 3,287

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Company's Stock Option Activity	Following is a summary of the Company’s stock option activity for the three years ended December 31, 2016: Number of Weighted Average Outstanding at December 31, 2013 265,000 $ 1.01 Granted — $ — Exercised (10,000 ) $ 1.43 Cancelled / forfeited — $ — Outstanding at December 31, 2014 255,000 $ 1.00 Granted — $ — Exercised (19,000 ) $ 0.81 Cancelled / forfeited — $ — Outstanding at December 31, 2015 236,000 $ 1.01 Granted 335,000 $ 7.04 Exercised (126,000 ) $ 0.81 Cancelled / forfeited — $ — Outstanding at December 31, 2016 445,000 $ 5.61
Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options	The table below summarizes information regarding the Company’s outstanding and exercisable stock options as of December 31, 2016: Range of Exercise Prices: Options Weighted Average Weighted Average $0.01 to $2.00 87,000 4.8 $ 0.81 $2.01 to $4.00 17,000 3.0 $ 2.36 $4.01 to $6.00 6,000 0.7 $ 4.63 $6.01 to $8.00 335,000 9.3 $ 7.04 445,000 8.0 $ 5.61 Range of Exercise Prices: Options Weighted Average Weighted Average $0.01 to $2.00 87,000 4.8 $ 0.81 $2.01 to $4.00 17,000 3.0 $ 2.36 $4.01 to $6.00 6,000 0.7 $ 4.36 $6.01 to $8.00 — — — 110,000 4.3 $ 1.25
Summary of Assumptions with Respect to the Black-Scholes Option Pricing Model	The Company used the following assumptions with respect to the Black-Scholes option pricing model for Mastech Digital options issued during 2016. No stock options were issued during 2015 and 2014. Years Ended December 31, 2016 2015 2014 Stock option grants: Weighted-average risk-free interest rate 1.34 % — — Weighted-average dividend yield 0.0 % — — Expected volatility 55.9 % — — Expected term (in years) 5.5 — — Weighted-average fair value $ 3.52 $ — $ —
Summary of Mastech's Restricted Stock Unit Activity	Following is a summary of Mastech’s restricted stock activity for the three years ended December 31, 2016: Years Ended December 31, 2016 2015 2014 Beginning outstanding balance 67,370 72,741 39,863 Awarded — 18,000 45,000 Released (22,315 ) (23,371 ) (12,122 ) Forfeited (12,500 ) — — Ending outstanding balance 32,555 67,370 72,741
Summary of Mastech Performance Share Unit Activity	Following is a summary of Mastech performance share activity for the three years ended December 31, 2016: Years Ended December 31, 2016 2015 2014 Beginning outstanding balance 76,419 103,273 206,554 Awarded — — — Vested — (26,854 ) (103,281 ) Forfeited (76,419 ) — — Ending outstanding balance 0 76,419 103,273

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Components of Income Before Income Taxes	The components of income before income as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2016, 2015 and 2014: Years Ended December 31, 2016 2015 2014 (Amounts in thousands) Income before income taxes: Domestic $ 3,544 $ 3,995 $ 5,087 Foreign 476 430 421 Income before income taxes $ 4,020 $ 4,425 $ 5,508
Provision for Income Taxes	The provision for income taxes, as shown in the accompanying Consolidated Statement of Operations, consisted of the following for the years ended December 31, 2016, 2015 and 2014: Years Ended December 31, 2016 2015 2014 (Amounts in thousands) Current provision: Federal $ 1,189 $ 1,375 $ 1,720 State 101 143 191 Foreign 161 143 115 Total current provision 1,451 1,661 2,026 Deferred provision: Federal 43 10 51 State 6 1 8 Foreign — — — Total deferred provision 49 11 59 Total provision for income taxes $ 1,500 $ 1,672 $ 2,085
Reconciliation of Income Taxes	The reconciliation of income taxes from continuing operations computed using our statutory U.S. income tax rate and the provision for income taxes for the years ended December 31, 2016, 2015 and 2014 were as follows: Years Ended December 31, (Amounts in thousands) 2016 2015 2014 Income taxes computed at the federal statutory rate $ 1,367 34.0 % $ 1,505 34.0 % $ 1,873 34.0 % State income taxes, net of federal tax benefit 107 2.7 144 3.3 199 3.6 Other 26 0.6 23 0.5 13 0.3 $ 1,500 37.3 % $ 1,672 37.8 % $ 2,085 37.9 %
Components of Deferred Tax Assets and Liabilities	The components of the deferred tax assets and liabilities were as follows: At December 31, 2016 2015 (Amounts in thousands) Deferred tax assets: Allowance for doubtful accounts and employee advances $ 151 $ 121 Accrued vacation, bonuses and severance 334 289 Stock-based compensation expense 164 150 Total deferred tax assets 649 560 Deferred tax liabilities: Prepaid expenses 205 193 Depreciation, intangibles and other 190 58 Total deferred tax liabilities 395 251 Net deferred tax asset 254 309 Less: current deferred tax asset 280 217 Total long-term deferred tax asset (liability) $ (26 ) $ 92
Unrecognized Tax Benefits Related to Uncertain Tax Positions	A reconciliation of the beginning and ending amounts of unrecognized tax benefits related to uncertain tax positions, including interest and penalties, for the three years ended December 31, 2016 is as follows: Years Ended December 31, (Amounts in thousands) 2016 2015 2014 Unrecognized tax benefits, beginning balance $ 135 $ 138 $ 111 Additions related to current period 20 35 40 Additions related to prior periods — — — Reductions related to prior periods (27 ) (38 ) (13 ) Unrecognized tax benefits, ending balance $ 128 $ 135 $ 138

Derivative Instruments and He33

Derivative Instruments and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income	The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income (“OCI”) for the year ended December 31, 2016 (in thousands): Derivatives in ASC Topic 815 Cash Flow Hedging Relationships Amount of Location of Amount of Location of Gain / (Loss) Amount of Gain / (Loss) (Effective Portion) (Effective Portion) (Effective Portion) (Ineffective Portion/Amounts excluded from effectiveness testing) Interest-Rate Swap Contracts $19 Interest Expense $(41) Interest Expense $— The effect of derivative instruments on the Consolidated Statements of Operations and Comprehensive Income for the year ended December 31, 2015 (in thousands): Derivatives in ASC Topic 815 Cash Flow Hedging Relationships Amount of Location of Amount of Location of Gain / (Loss) Amount of Gain / (Loss) (Effective Portion) (Effective Portion) (Effective Portion) (Ineffective Portion/Amounts excluded from effectiveness testing) Currency Forward Contracts $41 SG&A Expense $(77) Other Income/ (Expense) $68 Interest-Rate Swap Contracts $(31) Interest Expense $(35) Interest Expense $—
Information on Location and Amounts of Derivative Fair Values in Consolidated Balance Sheets	Information on the location and amounts of derivative fair values in the Consolidated Balance Sheets (in thousands): December 31, 2016 December 31, 2015 Derivative Instruments Balance Sheet Location Fair Value Balance Sheet Location Fair Value Currency Forward Contracts None $ 0 None $ 0 Interest-Rate Swap Contracts Other Current Liabilities $ 12 Other Current Liabilities $ 31

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of Denominators of Basic and Diluted EPS Computations	The following table sets forth the denominators of the basic and diluted EPS computations. Years Ended December 31, (Amounts in thousands): 2016 2015 2014 Weighted-average shares outstanding: Basic 4,393 4,338 4,320 Stock options and restricted share units 89 103 139 Diluted 4,482 4,441 4,459
Computation of Basic EPS	The following table sets forth the computation of basic EPS utilizing net income and the Company’s weighted-average common stock outstanding: Years Ended December 31, (Amounts in thousands, except per share data): 2016 2015 2014 Net income $ 2,520 $ 2,753 $ 3,423 Basic weighted-average shares outstanding 4,393 4,338 4,320 Basic EPS $ .57 $ .63 $ .79
Computation of Diluted EPS	The following table sets forth the computation of diluted EPS utilizing net income and the Company’s weighted-average common stock outstanding plus the weighted-average of stock options, restricted shares and performance shares: Years Ended December 31, (Amounts in thousands, except per share data): 2016 2015 2014 Net income $ 2,520 $ 2,753 $ 3,423 Diluted weighted-average shares outstanding 4,482 4,441 4,459 Diluted EPS $ .56 $ .62 $ .77

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Summary of Financial Assets and (Liabilities) at Fair Value Measured on Recurring Basis	The following table summarizes the basis used to measure financial assets and (liabilities) at fair value on a recurring basis: Fair Value as of December 31, 2016 (Amounts in thousands) Level 1 Level 2 Level 3 Total Interest-Rate Swap Contracts $ 0 $ (12 ) $ 0 $ (12 ) Fair Value as of December 31, 2015 (Amounts in thousands) Level 1 Level 2 Level 3 Total Interest-Rate Swap Contracts $ 0 $ (31 ) $ 0 $ (31 )

Quarterly Financial Informati36

Quarterly Financial Information (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Summary of Quarterly Financial Information	Revenues Gross Net Earnings Per Year Ended December 31, 2016 Basic Diluted First quarter $ 31,714 $ 6,113 $ 11 $ .00 $ .00 Second quarter 33,629 6,889 945 .22 .21 Third quarter 34,263 6,897 924 .21 .21 Fourth quarter 32,402 6,398 640 .14 .14 Annual $ 132,008 $ 26,297 $ 2,520 $ .57 $ .56 Revenues Gross Net Earnings Per Year Ended December 31, 2015 Basic Diluted First quarter $ 27,060 $ 4,687 $ 195 $ .05 $ .04 Second quarter 29,305 5,515 382 .09 .09 Third quarter 34,565 6,879 887 .20 .20 Fourth quarter 32,540 6,718 1,289 .30 .29 Annual $ 123,470 $ 23,799 $ 2,753 $ .63 $ .62

Summary of Significant Accoun37

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016USD ($)SegmentConsultantshares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)	Jun. 15, 2015USD ($)	Oct. 01, 2008shares
Significant Accounting Policies [Line Items]
Number of consultants | Consultant	900
Allowance for uncollectible accounts	$ 388,000	$ 313,000
Bad debt (credit) expense	75,000	53,000	$ 0
Depreciation and amortization expense related to fixed assets	203,000	219,000	143,000
Valuation allowance provided	0
Uncertain tax positions	$ 128,000	$ 135,000
Number of reportable segment | Segment	1
Stock Incentive Plan, shares available for issuance | shares	114,000				1,400,000
Vesting period	5 years
Treasury stock, shares | shares	818,569	816,638
Repurchases of treasury stock	$ 4,134,000	$ 4,121,000
Expiration period of stock repurchase program	Dec. 22, 2016
Contractual obligations on lease arrangements	$ 3,300,000
Excess tax benefit from stock-based compensation arrangements	$ 241,000	$ 103,000	$ 467,000
Term Loan Facility [Member] | Interest Rate Risk Management [Member]
Significant Accounting Policies [Line Items]
Term loan facility				$ 9,000,000
Minimum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets	3 years
Vesting period	4 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Estimated useful life, intangible assets	12 years
Vesting period	5 years

Summary of Significant Accoun38

Summary of Significant Accounting Policies - Estimated Useful Lives of Depreciable Assets (Detail)	12 Months Ended
	Dec. 31, 2016
Laptop Computers [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	18 months
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	5 years
Enterprise Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	3 years
Enterprise Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of depreciable assets	5 years

Business Combinations - Additio

Business Combinations - Additional Information (Detail) - USD ($)	Jun. 15, 2015	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Cash purchase price of acquisition												$ 16,987,000
Revenues		$ 32,402,000	$ 34,263,000	$ 33,629,000	$ 31,714,000	$ 32,540,000	$ 34,565,000	$ 29,305,000	$ 27,060,000		$ 132,008,000	123,470,000	$ 113,523,000
Net income		$ 640,000	$ 924,000	$ 945,000	$ 11,000	$ 1,289,000	$ 887,000	$ 382,000	$ 195,000		$ 2,520,000	2,753,000	$ 3,423,000
Hudson IT [Member]
Business Acquisition [Line Items]
Cash purchase price of acquisition	$ 16,987,000
Liabilities assumed in acquisition	$ 13,000
Direct transaction costs related to acquisition												$ 624,000
Revenues										$ 15,900,000
Net income										$ 800,000

Business Combinations - Summary

Business Combinations - Summary of Source of Funds (Detail) - USD ($) $ in Thousands	Jun. 15, 2015	Dec. 31, 2015	Dec. 31, 2016
Business Acquisition [Line Items]
Cash paid at Closing		$ 16,987
Term Loan Facility [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		8,100	$ 6,300
Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount		$ 4,400	$ 3,600
Hudson IT [Member]
Business Acquisition [Line Items]
Cash balances on hand	$ 2,000
Cash paid at Closing	16,987
Hudson IT [Member] | Term Loan Facility [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount	9,000
Hudson IT [Member] | Revolving Line of Credit [Member]
Business Acquisition [Line Items]
Outstanding borrowings amount	$ 5,987

Business Combinations - Schedul

Business Combinations - Schedule of Valuation of Net Assets Acquired (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Jun. 15, 2015
Identifiable intangible assets:
Goodwill	$ 8,427	$ 8,427
Hudson IT [Member]
Business Acquisition [Line Items]
Current Assets			$ 18
Fixed Assets			6
Identifiable intangible assets:
Identifiable intangible assets			8,567
Goodwill			8,427
Current liabilities			(31)
Net Assets Acquired			16,987
Hudson IT [Member] | Trade Name [Member]
Identifiable intangible assets:
Identifiable intangible assets			249
Hudson IT [Member] | Covenant Not-to-Compete [Member]
Identifiable intangible assets:
Identifiable intangible assets			319
Hudson IT [Member] | Client Relationships [Member]
Identifiable intangible assets:
Identifiable intangible assets			$ 7,999

Business Combinations - Summa42

Business Combinations - Summary of Unaudited Pro Forma Results of Hudson IT (Detail) - Hudson IT [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Revenue	$ 132,008	$ 137,199	$ 149,709
Net income	$ 2,520	$ 3,009	$ 5,132
Earnings per share-diluted	$ 0.56	$ 0.68	$ 1.15

Goodwill and Other Intangible43

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Jun. 15, 2015
Goodwill and Intangible Assets [Line Items]
Goodwill	$ 8,427,000	$ 8,427,000
Amortization expense	$ 813,000	$ 441,000	$ 0
Minimum [Member]
Goodwill and Intangible Assets [Line Items]
Estimated useful life, intangible assets	3 years
Maximum [Member]
Goodwill and Intangible Assets [Line Items]
Estimated useful life, intangible assets	12 years
Hudson IT [Member]
Goodwill and Intangible Assets [Line Items]
Goodwill				$ 8,427,000
Goodwill impairment	$ 0

Goodwill and Other Intangible44

Goodwill and Other Intangible Assets - Reconciliation of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill And Intangible Assets Net [Abstract]
Goodwill, beginning balance	$ 8,427
Addition in current period		$ 8,427
Reduction in current period	0	0	$ 0
Goodwill, ending balance	$ 8,427	$ 8,427

Goodwill and Other Intangible45

Goodwill and Other Intangible Assets - Components of Identifiable Intangible assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets [Line Items]
Total Intangible Assets, Gross Carrying Value	$ 8,567	$ 8,567
Intangible Assets, Accumulated Amortization	1,254	441
Total Intangible Assets, Net Carrying Value	$ 7,313	$ 8,126
Client Relationships [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	12 years	12 years
Intangible Assets, Gross Carrying Value	$ 7,999	$ 7,999
Intangible Assets, Accumulated Amortization	1,027	361
Intangible Assets, Net Carrying Value	$ 6,972	$ 7,638
Covenant Not-to-Compete [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	5 years	5 years
Intangible Assets, Gross Carrying Value	$ 319	$ 319
Intangible Assets, Accumulated Amortization	99	35
Intangible Assets, Net Carrying Value	$ 220	$ 284
Trade Name [Member]
Goodwill and Intangible Assets [Line Items]
Amortization Period (In Years)	3 years	3 years
Intangible Assets, Gross Carrying Value	$ 249	$ 249
Intangible Assets, Accumulated Amortization	128	45
Intangible Assets, Net Carrying Value	$ 121	$ 204

Goodwill and Other Intangible46

Goodwill and Other Intangible Assets - Schedule of Estimated Amortization Expense (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Intangible Liability Disclosure [Abstract]
Estimated aggregate amortization expense for year ending 2017	$ 813
Estimated aggregate amortization expense for year ending 2018	769
Estimated aggregate amortization expense for year ending 2019	731
Estimated aggregate amortization expense for year ending 2020	696
Estimated aggregate amortization expense for year ending 2021	$ 667

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Detail) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 829,000	$ 848,000	$ 2,568,000	$ 424,000
Restrictions on the Company's cash balances	$ 0	$ 0

Credit Facility - Additional in

Credit Facility - Additional information (Detail)	Jun. 15, 2015USD ($)Installments	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Jun. 14, 2015USD ($)
Line of Credit Facility [Line Items]
Percentage of eligible accounts receivable	85.00%
Percentage of eligible unbilled accounts	60.00%
Number of monthly installments of term loan | Installments	60
Term loan, periodic payment	$ 150,000
Commitment fee	0.20%
Debt financing costs		$ 59,000	$ 97,000
Current borrowing capacity under line of credit facility		12,000,000	11,000,000
Long term debt		8,136,000	10,738,000
Long Term Assets [Member]
Line of Credit Facility [Line Items]
Debt financing costs		59,000	97,000
Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount		3,600,000	4,400,000
Long term debt		3,600,000
Revolving Line of Credit [Member] | Hudson IT [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount	$ 5,987,000
Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount		$ 6,300,000	$ 8,100,000
Term Loan Facility [Member] | Hudson IT [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount	$ 9,000,000
Federal Funds Rate [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.50%
PNC Bank, N.A. [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity				$ 20,000,000
Transaction cost	$ 75,000
PNC Bank, N.A. [Member] | Revolving Line of Credit [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 17,000,000
Credit facility expiration date	Jun. 15, 2018
PNC Bank, N.A. [Member] | Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Credit facility maximum borrowing capacity	$ 9,000,000
Credit facility expiration date	Jun. 15, 2020
Maximum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate	0.75%
Term loan percentage margin over base rate	2.00%
Revolving credit facility percentage margin adjusted LIBOR rate	1.75%
Term loan percentage margin adjusted LIBOR rate	3.00%
Maximum [Member] | Revolving Line of Credit [Member] | Hudson IT [Member]
Line of Credit Facility [Line Items]
Outstanding borrowings amount	$ 6,000,000
Minimum [Member]
Line of Credit Facility [Line Items]
Revolving credit facility percentage margin over base rate	0.25%
Term loan percentage margin over base rate	1.50%
Revolving credit facility percentage margin adjusted LIBOR rate	1.25%
Term loan percentage margin adjusted LIBOR rate	2.50%

Credit Facility - Schedule of A

Credit Facility - Schedule of Annual Aggregate Outstanding Debt (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Maturities of Long-term Debt and Capital Lease Obligations [Abstract]
2,017	$ 1,800
2,018	5,436
2,019	1,800
2,020	900
2,021	0
Total	$ 9,936

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Minimum Future Rental Payments (Detail) $ in Thousands	Dec. 31, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,017	$ 843
2,018	877
2,019	878
2,020	502
2,021	187
Thereafter	0
Total	$ 3,287

Commitments and Contingencies51

Commitments and Contingencies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Rental expense	$ 1,200,000	$ 1,000,000	$ 596,000

Employee Benefit Plan - Additio

Employee Benefit Plan - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Matching contributions	$ 0	$ 0	$ 0
Hudson Employee Retirement Savings Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of company's matching contribution	50.00%
Percentage of employees eligible earnings for company's matching contribution	6.00%
Total contributions to the retirement plan	$ 105,000	$ 48,000

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)	May 18, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Oct. 01, 2008
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares authorized					1,400,000
Shares available for future grants		114,000			1,400,000
Stock options vesting period		5 years
Expiration period		10 years
Price per share		$ 6.81
Aggregate intrinsic value of stock options		$ 646,000
Intrinsic value of vested and expected to vest stock options		646,000
Intrinsic value of options exercised		849,000	$ 183,000	$ 131,000
Measurement date fair value of stock options vested		$ 0	$ 69,000	$ 69,000
Number of Options, Granted		335,000	0	0
Dividend yield assumption		0.00%
Expected term for stock option grants		5 years 6 months	0 years	0 years
Stock-based compensation expense		$ 408,000	$ 262,000	$ 330,000
Tax benefits		152,000	$ 99,000	$ 125,000
Expenses related to non-vested stock options		$ 1,000,000
Weighted-average remaining requisite service period		3 years 9 months 18 days
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period		4 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period		5 years
Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares authorized	1,400,000
Number of additional shares authorized for issuance	200,000
Number of outstanding and/or exercised stock options		1,055,000
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding		130,000
Measurement date fair value of stock options vested		$ 0
Aggregate intrinsic value of performance shares outstanding		$ 0
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock units released or outstanding		101,000
Restricted Stock Units Activity [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate intrinsic value of restricted stock units outstanding		$ 222,000
Intrinsic value of restricted shares released		158,000
Unrecognized compensation expense		$ 289,000

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Company's Stock Option Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Options Outstanding, Beginning Balance	236,000	255,000	265,000
Number of Options, Granted	335,000	0	0
Number of Options, Exercised	(126,000)	(19,000)	(10,000)
Number of Options, Cancelled / forfeited	0	0	0
Number of Options Outstanding, Ending Balance	445,000	236,000	255,000
Weighted Average Exercise Price, Beginning Balance	$ 1.01	$ 1	$ 1.01
Weighted Average Exercise Price, Granted	7.04
Weighted Average Exercise Price, Exercised	0.81	0.81	1.43
Weighted Average Exercise Price, Cancelled / forfeited	0	0	0
Weighted Average Exercise Price, Ending Balance	$ 5.61	$ 1.01	$ 1

Stock-Based Compensation - Su55

Stock-Based Compensation - Summary of Information Regarding the Company's Outstanding and Exercisable Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	445,000	236,000	255,000	265,000
Weighted Average Remaining Contractual Life (in years)	8 years
Weighted Average Exercise Price	$ 5.61	$ 1.01	$ 1	$ 1.01
Options Exercisable	110,000
Weighted average remaining contractual life, options exercisable	4 years 3 months 18 days
Weighted average exercise price, options exercisable	$ 1.25
Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	87,000
Lower range of exercise price	$ 0.01
Upper range of exercise price	$ 2
Weighted Average Remaining Contractual Life (in years)	4 years 9 months 18 days
Weighted Average Exercise Price	$ 0.81
Options Exercisable	87,000
Range of exercise prices, minimum, options exercisable	$ 0.01
Range of exercise price, maximum, options exercisable	$ 2
Weighted average remaining contractual life, options exercisable	4 years 9 months 18 days
Weighted average exercise price, options exercisable	$ 0.81
Range Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	17,000
Lower range of exercise price	$ 2.01
Upper range of exercise price	$ 4
Weighted Average Remaining Contractual Life (in years)	3 years
Weighted Average Exercise Price	$ 2.36
Options Exercisable	17,000
Range of exercise prices, minimum, options exercisable	$ 2.01
Range of exercise price, maximum, options exercisable	$ 4
Weighted average remaining contractual life, options exercisable	3 years
Weighted average exercise price, options exercisable	$ 2.36
Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	6,000
Lower range of exercise price	$ 4.01
Upper range of exercise price	$ 6
Weighted Average Remaining Contractual Life (in years)	8 months 12 days
Weighted Average Exercise Price	$ 4.63
Options Exercisable	6,000
Range of exercise prices, minimum, options exercisable	$ 4.01
Range of exercise price, maximum, options exercisable	$ 6
Weighted average remaining contractual life, options exercisable	8 months 12 days
Weighted average exercise price, options exercisable	$ 4.36
Range Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding	335,000
Lower range of exercise price	$ 6.01
Upper range of exercise price	$ 8
Weighted Average Remaining Contractual Life (in years)	9 years 3 months 18 days
Weighted Average Exercise Price	$ 7.04
Options Exercisable	0
Range of exercise prices, minimum, options exercisable	$ 6.01
Range of exercise price, maximum, options exercisable	$ 8
Weighted average remaining contractual life, options exercisable	0 years
Weighted average exercise price, options exercisable	$ 0

Stock-Based Compensation - Su56

Stock-Based Compensation - Summary of Assumptions with Respect to the Black-Scholes Option Pricing Model (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Weighted-average risk-free interest rate	1.34%
Weighted-average dividend yield	0.00%
Expected volatility	55.90%
Expected term (in years)	5 years 6 months	0 years	0 years
Weighted-average fair value	$ 3.52

Stock-Based Compensation - Su57

Stock-Based Compensation - Summary of Mastech's Restricted Stock Unit Activity (Detail) - Restricted Stock Units Activity [Member] - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	67,370	72,741	39,863
Awarded		18,000	45,000
Released	(22,315)	(23,371)	(12,122)
Forfeited	(12,500)
Ending outstanding balance	32,555	67,370	72,741

Stock-Based Compensation - Su58

Stock-Based Compensation - Summary of Mastech Performance Share Unit Activity (Detail) - Performance Shares [Member] - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning outstanding balance	76,419	103,273	206,554
Awarded	0	0	0
Vested		(26,854)	(103,281)
Forfeited	(76,419)
Ending outstanding balance	0	76,419	103,273

Income Taxes - Components of In

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income before income taxes:
Domestic	$ 3,544	$ 3,995	$ 5,087
Foreign	476	430	421
Income before income taxes	$ 4,020	$ 4,425	$ 5,508

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current provision:
Federal	$ 1,189	$ 1,375	$ 1,720
State	101	143	191
Foreign	161	143	115
Total current provision	1,451	1,661	2,026
Deferred provision:
Federal	43	10	51
State	6	1	8
Foreign	0	0	0
Total deferred provision	49	11	59
Total provision for income taxes	$ 1,500	$ 1,672	$ 2,085

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income taxes computed at the federal statutory rate, Value	$ 1,367	$ 1,505	$ 1,873
State income taxes, net of federal tax benefit, Value	107	144	199
Other, Value	26	23	13
Total provision for income taxes	$ 1,500	$ 1,672	$ 2,085
Income taxes computed at the federal statutory rate, Rate	34.00%	34.00%	34.00%
State income taxes, net of federal tax benefit, Rate	2.70%	3.30%	3.60%
Other, Rate	0.60%	0.50%	0.30%
Effective for income tax rate, Total	37.30%	37.80%	37.90%

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Allowance for doubtful accounts and employee advances	$ 151	$ 121
Accrued vacation, bonuses and severance	334	289
Stock-based compensation expense	164	150
Total deferred tax assets	649	560
Deferred tax liabilities:
Prepaid expenses	205	193
Depreciation, intangibles and other	190	58
Total deferred tax liabilities	395	251
Net deferred tax asset	254	309
Net deferred tax asset	254	309
Less: current deferred tax asset	280	217
Total long-term deferred tax asset (liability)		$ 92
Total long-term deferred tax asset (liability)	$ (26)

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits Related to Uncertain Tax Positions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, beginning balance	$ 135	$ 138	$ 111
Additions related to current period	20	35	40
Additions related to prior periods	0	0	0
Reductions related to prior periods	(27)	(38)	(13)
Unrecognized tax benefits, ending balance	$ 128	$ 135	$ 138

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Accrued interest and penalties on unrecognized tax benefits	$ 15,000	$ 16,000	$ 16,000

Derivative Instruments and He65

Derivative Instruments and Hedging Activities - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016USD ($)Installment	Dec. 31, 2015USD ($)	Jun. 15, 2015USD ($)
Derivative [Line Items]
Outstanding currency hedge positions	$ 0	$ 0
Interest Rate Swap Contracts [Member] | Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	12,000	31,000
Interest Rate Risk Management [Member] | Term Loan Facility [Member]
Derivative [Line Items]
Term loan facility			$ 9,000,000
Interest Rate Risk Management [Member] | Interest Rate Swap Contracts [Member]
Derivative [Line Items]
Notional amount	$ 5,000,000
Number of equal monthly installments | Installment	60
Fixed rate of interest in swap contracts	1.515%
Interest Rate Risk Management [Member] | Interest Rate Swap Contracts [Member] | Other Current Liabilities [Member]
Derivative [Line Items]
Liability of fair value of the interest rate swap contracts	$ 12,000	$ 31,000
Designated as Hedging Instrument [Member] | Currency Hedge and Interest Rate Swap [Member]
Derivative [Line Items]
Estimated amount of pretax (losses) from other comprehensive income (loss)	$ (25,000)

Derivative Instruments and He66

Derivative Instruments and Hedging Activities - Effect of Derivative Instruments on Consolidated Statements of Operations and Comprehensive Income (Detail) - Cash Flow Hedging Relationships [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Currency Forward Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives		$ 41
Currency Forward Contracts [Member] | Selling, General and Administrative Expenses [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income		(77)
Currency Forward Contracts [Member] | Other Income/(Expense) [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in Income on Derivatives		68
Interest Rate Swap Contracts [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) recognized in OCI on Derivatives	$ 19	(31)
Interest Rate Swap Contracts [Member] | Interest Expense [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain / (Loss) reclassified from Accumulated OCI to Income	$ (41)	$ (35)

Derivative Instruments and He67

Derivative Instruments and Hedging Activities - Information on Location and Amounts of Derivative Fair Values in Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Currency Forward Contracts [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value	$ 0	$ 0
Interest Rate Swap Contracts [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative Fair Value	$ 12	$ 31

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - $ / shares	Oct. 22, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Shares purchased during period		0	12,654	32,149
Share repurchase program extension period	2 years
Common stock repurchased average price			$ 9.49	$ 11.75
Shares purchased to satisfy employee tax obligation		1,931	8,921
Average share price for additional shares purchased		$ 7.07	$ 9.62

Revenue Concentration - Additio

Revenue Concentration - Additional Information (Detail) - Clients	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue, Major Customer [Line Items]
Number of clients	0	0
Top Ten Clients [Member] | Sales Revenue Net [Member] | Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	44.00%	51.00%	59.00%
Accenture PLC [Member] | Sales Revenue Net [Member] | Customer Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage			11.70%
Accenture PLC [Member] | Accounts Receivable [Member] | Credit Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage			13.40%

Earnings per Share - Additional

Earnings per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Anti-dilutive securities not included in computation of earnings per share	250,000	0	0

Earnings per Share - Schedule o

Earnings per Share - Schedule of Denominators of Basic and Diluted EPS Computations (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Weighted-average shares outstanding:
Basic	4,393	4,338	4,320
Stock options and restricted share units	89	103	139
Diluted	4,482	4,441	4,459

Earnings per Share - Computatio

Earnings per Share - Computation of Basic EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Net income	$ 640	$ 924	$ 945	$ 11	$ 1,289	$ 887	$ 382	$ 195	$ 2,520	$ 2,753	$ 3,423
Basic weighted-average shares outstanding									4,393	4,338	4,320
Basic EPS	$ 0.14	$ 0.21	$ 0.22	$ 0	$ 0.30	$ 0.20	$ 0.09	$ 0.05	$ 0.57	$ 0.63	$ 0.79

Earnings per Share - Computat73

Earnings per Share - Computation of Diluted EPS (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Net income	$ 640	$ 924	$ 945	$ 11	$ 1,289	$ 887	$ 382	$ 195	$ 2,520	$ 2,753	$ 3,423
Diluted weighted-average shares outstanding									4,482	4,441	4,459
Diluted EPS	$ 0.14	$ 0.21	$ 0.21	$ 0	$ 0.29	$ 0.20	$ 0.09	$ 0.04	$ 0.56	$ 0.62	$ 0.77

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Financial Assets and (Liabilities) at Fair Value Measured on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - Interest Rate Swap Contracts [Member] - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	$ (12)	$ (31)
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	0	0
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	(12)	(31)
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of financial assets and (liabilities)	$ 0	$ 0

Quarterly Financial Informati75

Quarterly Financial Information from Continuing Operations - Summary of Quarterly Financial Information from Continuing Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 32,402	$ 34,263	$ 33,629	$ 31,714	$ 32,540	$ 34,565	$ 29,305	$ 27,060	$ 132,008	$ 123,470	$ 113,523
Gross profit	6,398	6,897	6,889	6,113	6,718	6,879	5,515	4,687	26,297	23,799	20,786
Net income	$ 640	$ 924	$ 945	$ 11	$ 1,289	$ 887	$ 382	$ 195	$ 2,520	$ 2,753	$ 3,423
Earnings Per Share, Basic	$ 0.14	$ 0.21	$ 0.22	$ 0	$ 0.30	$ 0.20	$ 0.09	$ 0.05	$ 0.57	$ 0.63	$ 0.79
Earnings Per Share, Diluted	$ 0.14	$ 0.21	$ 0.21	$ 0	$ 0.29	$ 0.20	$ 0.09	$ 0.04	$ 0.56	$ 0.62	$ 0.77

Severance Charges - Additional

Severance Charges - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Severance Charges [Abstract]
Severance cost	$ 780,000	$ 305,000	$ 0

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts (Detail) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Valuation and Qualifying Accounts Disclosure [Line Items]
Valuation Allowances and Reserves, Beginning Balance	$ 313	$ 260	$ 358
Charged to expense (credited)	75	53
Recoveries/ (Write-offs)			(98)
Valuation Allowances and Reserves, Ending Balance	$ 388	$ 313	$ 260