Engility Inactive 10-Q28 Oct 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2014	Oct. 20, 2014
Document And Entity Information [Abstract]	'	'
Entity Registrant Name	'Engility Holdings, Inc.	'
Entity Central Index Key	'0001544229	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding (in shares)	'	17,591,481

Unaudited_Consolidated_Balance

Unaudited Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash and cash equivalents	$18,732	$29,003
Receivables, net	288,963	286,272
Other current assets	27,490	25,892
Total current assets	335,185	341,167
Property, plant and equipment, net	18,431	11,895
Goodwill	644,554	477,604
Identifiable intangible assets, net	127,399	92,205
Other assets	10,503	7,183
Total assets	1,136,072	930,054
Current liabilities:	'	'
Current portion of long-term debt	13,750	10,000
Accounts payable, trade	31,673	28,286
Accrued employment costs	71,776	49,582
Accrued expenses	61,905	63,843
Advance payments and billings in excess of costs incurred	21,735	19,087
Deferred income taxes, current and income taxes payable	6,709	10,693
Other current liabilities	17,874	17,928
Total current liabilities	225,422	199,419
Long-term debt	308,438	187,500
Income tax payable	79,401	77,494
Other liabilities	40,076	22,487
Total liabilities	653,337	486,900
Commitments and contingencies (see Note 11)	0	0
Equity:	'	'
Preferred stock, par value $0.01 per share, 25,000 shares authorized, none issued or outstanding as of September 30, 2014 and December 31, 2013	0	0
Common stock, par value $0.01 per share, 175,000 shares authorized, 17,591 shares issued and outstanding as of September 30, 2014 and 17,238 shares issued and outstanding as of December 31, 2013	176	172
Additional paid-in capital	769,129	761,119
Accumulated deficit	-297,973	-330,911
Non-controlling interest	11,403	12,774
Total equity	482,735	443,154
Total liabilities and equity	$1,136,072	$930,054

Unaudited_Consolidated_Balance1

Unaudited Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Preferred stock, par value (USD per share)	$0.01	$0.01
Preferred stock, shares authorized (shares)	25,000,000	25,000,000
Preferred stock, shares issued (shares)	0	0
Preferred stock, shares outstanding (shares)	0	0
Common stock, par value (USD per share)	$0.01	$0.01
Common stock, shares authorized (shares)	175,000,000	175,000,000
Common stock, shares issued (shares)	17,591,000	17,238,000
Common stock, shares outstanding (shares)	17,591,000	17,238,000

Unaudited_Consolidated_Stateme

Unaudited Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 27, 2013	Sep. 30, 2014	Sep. 27, 2013
Income Statement [Abstract]	'	'	'	'
Revenue	$345,061	$339,302	$1,047,575	$1,078,309
Costs and expenses	'	'	'	'
Cost of revenue	293,039	289,280	897,114	932,874
Selling, general and administrative expenses	25,255	19,901	80,897	56,134
Total costs and expenses	318,294	309,181	978,011	989,008
Operating income	26,767	30,121	69,564	89,301
Interest expense, net	3,342	7,558	9,538	19,099
Other income (expense), net	-67	193	-20	266
Income before income taxes	23,358	22,756	60,006	70,468
Provision for income taxes	9,115	8,699	23,454	27,344
Net income	14,243	14,057	36,552	43,124
Less: Net income attributable to non-controlling interest	1,082	2,049	3,615	4,276
Net income attributable to Engility	$13,161	$12,008	$32,937	$38,848
Earnings per share attributable to Engility	'	'	'	'
Basic (USD per share)	$0.77	$0.71	$1.93	$2.30
Diluted (USD per share)	$0.73	$0.68	$1.83	$2.21
Weighted average number of shares outstanding	'	'	'	'
Basic (shares)	17,151	16,915	17,080	16,855
Diluted (shares)	18,065	17,770	17,994	17,592

Unaudited_Consolidated_Stateme1

Unaudited Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 27, 2013
Operating activities:	'	'
Net income	$36,552	$43,124
Share-based compensation	7,283	7,282
Depreciation and amortization	15,840	9,055
Amortization of bank debt fees	1,218	5,880
Deferred income taxes	-1,631	-2,727
Changes in operating assets and liabilities, excluding acquired amounts:	'	'
Receivables	40,555	49,748
Other assets	5,807	4,145
Accounts payable, trade	-12,049	2,767
Accrued employment costs	5,349	-676
Accrued expenses	-6,673	-17,680
Advance payments and billings in excess of costs incurred	2,339	1,383
Other liabilities	-14,105	7,215
Net cash provided by operating activities	80,485	109,516
Investing activities:	'	'
Acquisition, net of cash acquired	-207,250	0
Capital expenditures	-2,765	-1,470
Net cash used in investing activities	-210,015	-1,470
Financing activities:	'	'
Borrowings from term loan	75,000	200,000
Repayments of term loan	-10,313	-335,000
Borrowings from revolving credit facility	383,000	167,500
Repayments of revolving credit facility	-323,000	-137,500
Debt issuance costs	-1,131	-2,493
Proceeds from share-based payment arrangements	1,481	893
Payment of employee withholding taxes on restricted stock units	-2,430	-1,037
Excess tax deduction on share-based compensation	1,642	0
Distributions to non-controlling interest member	-4,990	-3,107
Net cash provided by (used in) financing activities	119,259	-110,744
Net change in cash and cash equivalents	-10,271	-2,698
Cash and cash equivalents, beginning of period	29,003	27,021
Cash and cash equivalents, end of period	$18,732	$24,323

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	Description of Business: Engility Holdings, Inc. (Engility), through its subsidiaries and their predecessors, has provided mission-critical services to the U.S. Government for over six decades. Our primary customers include the U.S. Department of Defense (DoD), U.S. Department of Justice (DoJ), U.S. Agency for International Development (USAID), U.S. Department of State (DoS), Federal Aviation Administration (FAA), U.S. Department of Homeland Security (DHS), U.S. Department of Veterans Affairs, and allied foreign governments. We attribute the strength of our customer relationships to our singular focus on services, our strengths in program planning and management, superior past performance, and the experience of our people and their commitment to our customers’ missions. As of September 30, 2014, we employed approximately 7,000 individuals globally and operated in over 50 countries. We are led by a seasoned executive team, which is composed of industry and government veterans. Unless the context indicates otherwise, references to Engility, the Company, we, us, or our refer to Engility Holdings, Inc. and its subsidiaries.
	We provide our service offerings in six key areas: (i) specialized technical consulting; (ii) program and business support services; (iii) engineering and technology lifecycle support; (iv) information technology modernization and sustainment; (v) supply chain services and logistics management; and (vi) training and education.
	Principles of Consolidation and Basis of Presentation: The Unaudited Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) for interim financial information and in accordance with Article 10 of Regulation S-X of the U.S. Securities and Exchange Commission (SEC), and reflect the financial position, results of operations and cash flows of our businesses. Accordingly, they do not include all of the disclosures required by U.S. GAAP for a complete set of annual audited financial statements. All significant intercompany accounts and transactions are eliminated in consolidation.
	The Unaudited Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. On January 31, 2014, we completed the acquisition of Dynamics Research Corporation (DRC) which is more fully described in Note 3 to the accompanying Unaudited Consolidated Financial Statements. The transaction was recorded using the purchase method of accounting; accordingly, DRC's financial results are included in the Unaudited Consolidated Financial Statements for the periods subsequent to the acquisition.
	The accompanying financial information should be read in conjunction with the consolidated financial statements and notes thereto contained in our Annual Report on Form 10-K filed with the SEC for the year ended December 31, 2013 (2013 Form 10-K). In the opinion of management, all adjustments (consisting of normal and recurring adjustments) considered necessary for a fair statement of the results for the interim periods presented have been included.
	Non-controlling Interest: Engility holds a 50.1% majority interest in Forfeiture Support Associates J.V. (FSA). The results of operations of FSA are included in Engility’s Consolidated Financial Statements. The non-controlling interest reported on the Consolidated Balance Sheets represents the portion of FSA’s equity that is attributable to the non-controlling interest.
	Accounting Estimates: The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates using 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 revenue and expenses during the reporting periods. The most significant of these estimates relate to the recoverability, useful lives and valuation of identifiable intangible assets and goodwill, income tax contingencies and revenue and expenses for certain revenue arrangements. Actual amounts may differ from these estimates and could differ materially.
	Reporting Periods: Effective January 1, 2014, our reporting periods were changed to reflect a calendar quarter reporting period. Our fiscal year remains unchanged, beginning on January 1 and ending on December 31. Our fiscal quarters will now end on March 31, June 30, September 30, and December 31. For 2013, our first three fiscal quarters ended on March 29, June 28, and September 27, representing the last Friday of the quarter. This change is immaterial to our financial statements.
	Earnings per Share: Basic earnings per share (EPS) is computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted EPS reflects potential dilution that could occur if securities to issue common stock were exercised or converted into common stock. Diluted EPS includes the effect of the employee stock purchase plan, restricted stock units (RSU), stock options, and performance shares calculated using the treasury stock method. For the three months ended September 30, 2014 and September 27, 2013, no shares were excluded from diluted EPS as none were anti-dilutive. For the nine months ended September 30, 2014 and September 27, 2013, 0 shares and 12,355 shares, respectively, were not included in diluted EPS due to their anti-dilutive effects.


		Three Months Ended				Nine Months Ended
		September 30, 2014		September 27, 2013		September 30, 2014		September 27, 2013
	Net income attributable to Engility	$	13,161	$	12,008	$	32,937	$	38,848


	Weighted average number of shares outstanding – Basic	17,151		16,915		17,080		16,855

	Dilutive effect of share-based compensation outstanding after application of the treasury stock method	914		855		914		737

	Weighted average number of shares – Diluted	18,065		17,770		17,994		17,592


	Earnings per share attributable to Engility
	Basic	$	0.77	$	0.71	$	1.93	$	2.3

	Diluted	$	0.73	$	0.68	$	1.83	$	2.21

New_Accounting_Pronouncements

New Accounting Pronouncements	9 Months Ended
New Accounting Pronouncements	Sep. 30, 2014
Accounting Policies [Abstract]	'
New Accounting Pronouncements	'
	New Accounting Pronouncements

	In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 outlines a single comprehensive model for entities to use when accounting for revenue arising from contracts with customers and supersedes all current revenue recognition guidance, including industry-specific guidance. This new guidance is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2016; early adoption is not permitted. Entities have the option of using either a full retrospective or a modified approach to adopt the guidance. This update could impact the timing and amounts of revenue recognized. We are currently evaluating the effect that implementation of this update will have on our consolidated financial position and results of operations upon adoption.

	In June 2014, the FASB issued ASU No. 2014-12, Compensation - Stock Compensation (Topic 718) - Accounting for Share-based Payments when Terms of an award Provide That a Performance Target Could be Achieved after the Requisite Service Period. The Amendments in ASU 2014-12 require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. ASU 2014-12 is effective for interim and annual reporting periods beginning after December 15, 2015, with early adoption permitted. We do not expect this pronouncement to have a material impact on our financial statements.

	In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The guidance requires an entity to evaluate whether there are conditions or events, in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the financial statements are available to be issued when applicable) and to provide related footnote disclosures in certain circumstances. The guidance is effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early application is permitted. We do not believe the adoption of this guidance will have a significant impact on our consolidated financial statements.

Business_Acquisition

Business Acquisition	9 Months Ended
Business Acquisition	Sep. 30, 2014
Business Combinations [Abstract]	'
Business Acquisition	'
	Business Acquisition
	On January 31, 2014, we completed the acquisition of DRC pursuant to a definitive agreement dated December 20, 2013. We paid $11.50 per share for DRC, for an aggregate purchase price of approximately $207 million in cash (including the retirement of approximately $86 million of indebtedness of DRC). As a result of the acquisition, DRC is now a wholly-owned subsidiary of Engility.
	DRC is a leading provider of innovative management consulting, engineering, technical, information technology services and solutions to federal and state governments. Founded in 1955 and headquartered in Andover, Massachusetts, DRC had approximately 1,100 employees located throughout the United States as of December 31, 2013.
	We acquired DRC to create a stronger, more efficient organization to support our customers with a wider range of specialized technology and mission expertise. This acquisition is consistent with our strategy to expand our addressable market, customer base and capabilities. In addition, it increased our access to additional key contract vehicles, added scale to our business and further diversified our revenue base.
	We are in the process of finalizing the valuation of the DRC-related assets acquired and liabilities assumed, including evaluating lease values and recovery of assets. The preliminary allocation of purchase price is as follows:


	Cash consideration	$	207,250
	Cash consideration	$	207,250

	Receivables	$	43,246
	Receivables	$	43,246
	Other current assets	2,135
	Other current assets	2,135
	Property, plant and equipment	8,604
	Property, plant and equipment	8,604
	Other assets	5,985
	Other assets	5,985
	Accounts payable, trade	(15,436		)
	Accrued employment costs	(16,845		)
	Accrued expenses	(4,735		)
	Advance payments and billings in excess of costs incurred	(309		)
	Deferred income taxes, current and income taxes payable	1,208
	Deferred income taxes, current and income taxes payable	1,208
	Other current liabilities	(4,041		)
	Income tax payable	(800		)
	Other long-term liabilities	(24,912		)
	Identifiable intangible assets	46,200
	Identifiable intangible assets	46,200
	Goodwill	166,950
	Goodwill	166,950
		$	207,250
		$	207,250
	The goodwill arising from the DRC acquisition consists largely of the specialized nature of the workforce as well as the synergies and economies of scale expected from combining the operations of Engility and DRC and its subsidiaries. The goodwill arising from the DRC acquisition is not tax deductible.
	The valuation of of the identified intangible assets acquired is summarized below:


		Useful Life (years)
	Customer contractual relationships	16		$	42,100
	Customer contractual relationships	16		$	42,100
	Contractual backlog	1		4,100
	Contractual backlog	1		4,100
	Total intangible assets			$	46,200
	Total intangible assets			$	46,200
	From the date of acquisition, January 31, 2014, through September 30, 2014, DRC generated $164 million of revenue.

	The following pro forma results of operations have been prepared as though the acquisition of DRC had occurred on January 1, 2013. These pro forma results include adjustments for (1) interest expense and amortization of deferred financing costs on the term loan used to finance the transaction, (2) amortization expense for the identifiable intangible asset determined in the preliminary independent appraisal, (3) the removal of historical DRC amortization and interest expense, and (4) the effect of income taxes on these adjustments. This pro forma information does not purport to be indicative of the results of operations that would have been attained had the acquisition been made as of January 1, 2013, or of results of operations that may occur in the future.


		Three Months Ended						Nine Months Ended
		September 30, 2014				September 27, 2013		September 30, 2014		September 27, 2013
	Revenue	$	345,061			$	406,830	$	1,068,450	$	1,291,510
	Revenue	$	345,061			$	406,830	$	1,068,450	$	1,291,510
	Net income attributable to Engility	$	13,786			$	13,345	$	34,493	$	37,510
	Net income attributable to Engility	$	13,786			$	13,345	$	34,493	$	37,510

	Earnings per share attributable to Engility
	Basic	$	0.8			$	0.79	$	2.02	$	2.23
	Basic	$	0.8			$	0.79	$	2.02	$	2.23
	Diluted	$	0.76			$	0.75	$	1.92	$	2.13
	Diluted	$	0.76			$	0.75	$	1.92	$	2.13

Receivables

Receivables	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
Receivables	'
	Receivables
	Our receivables principally relate to contracts with the U.S. Government and prime contractors or subcontractors of the U.S. Government. The components of contract receivables are presented in the table below.


		As of			As of
		September 30,			December 31,
		2014			2013
	Billed receivables	$	96,998		$	126,041

	Unbilled receivables	193,378			161,641

	Allowance for doubtful accounts	(1,413		)	(1,410		)
	Total receivables, net	$	288,963		$	286,272

Goodwill_and_Identifiable_Inta

Goodwill and Identifiable Intangible Assets	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Identifiable Intangible Assets	'
	Goodwill and Identifiable Intangible Assets
	Goodwill: In accordance with the accounting standards for business combinations, we record the assets acquired and liabilities assumed based on their estimated fair values at the date of the acquisition (commonly referred to as the purchase price allocation). Goodwill was $645 million and $478 million at September 30, 2014 and December 31, 2013, respectively. Goodwill increased by $2 million during the nine months ended September 30, 2014 as we refined the opening balance sheet for the DRC acquisition. As of September 30, 2014, the goodwill attributable to DRC was $167 million.
	Identifiable Intangible Assets: Information on our identifiable intangible assets that are subject to amortization is presented in the table below.


				September 30, 2014												31-Dec-13
		Useful Life		Gross				Accumulated				Net				Gross		Accumulated		Net
				Carrying				Amortization				Carrying				Carrying		Amortization		Carrying
				Amount								Amount				Amount				Amount
		(in years)
	Customer contractual relationships	26		$	220,730			$	94,698			$	126,032			$	178,630	$	86,438	$	92,192

	Favorable leasehold interests	4		1,827				1,827				—				1,827		1,814		13

	Contractual Backlog	1		4,100				2,733				1,367				—		—		—

	Total			$	226,657			$	99,258			$	127,399			$	180,457	$	88,252	$	92,205

	Our amortization expense recorded for our identifiable intangible assets is presented in the table below.


		Three Months Ended								Nine Months Ended
		September 30, 2014				September 27, 2013				September 30, 2014				September 27, 2013
	Amortization expense	$	3,851			$	2,181			$	11,006			$	6,542

ShareBased_Compensation

Share-Based Compensation	9 Months Ended
Share-Based Compensation	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Share-Based Compensation	'
	Share-Based Compensation
	For the nine months ended September 30, 2014
	Performance Shares: During the nine months ended September 30, 2014, we granted 102,961 performance shares at target level of 100% (205,922 shares at the maximum performance level) to certain of our employees with a weighted average share price of $56.14. Performance shares cliff vest after three years based on our performance at the end of a three-year period beginning January 1, 2014. The number of shares of our common stock that are ultimately vested and retained in respect of these performance shares will range from 0% to 200% of the target grant amount depending on the Company’s performance against a peer group, as approved by the Compensation Committee of our Board of Directors, based on the following two metrics, each of which are weighted equally: relative revenue (based on a compounded annual growth rate) and relative total stockholder return (TSR). No shares will vest, including with respect to relative revenue, if we do not achieve at least a threshold level of performance for TSR.
	Restricted Stock Units: During the nine months ended September 30, 2014, we granted 74,086 Restricted Stock Units (RSUs) to certain of our employees with a weighted average share price of $44.33. 68,633 of these RSUs vest ratably over a term of three years from the grant date, 25% on the first anniversary of the grant date, 25% on the second anniversary of the grant date and 50% on the third anniversary of the grant date. 1,217 of these RSUs cliff vest on the third anniversary of the grant date. 4,236 of these RSUs, which were only provided to non-executive employees, cliff vest on the first anniversary of the grant date. These RSUs automatically convert into shares of Engility common stock upon vesting, and are subject to forfeiture until certain restrictions have lapsed.
	During the nine months ended September 30, 2014, we granted 11,790 RSUs to the non-management members of our Board of Directors with a weighted average grant date fair value of $38.16 per share. These RSUs vest after one year from the grant date, but will not be converted to shares of Engility common stock until the earlier of (i) the date on which the person ceases to be a director of the company or (ii) a change of control of the Company.
	For the nine months ended September 27, 2013
	Performance Shares: During the nine months ended September 27, 2013, we granted 152,510 performance shares at target level of 100% (305,020 shares at the maximum performance level) to certain of our employees with a weighted average share price of $28.24. Performance shares cliff vest after three years based on our performance at the end of a three-year period beginning January 1, 2013. The number of shares of our common stock that are ultimately vested and retained in respect of these performance shares will range from 0% to 200% of the target grant amount depending on the Company’s performance against a peer group, as approved by the Compensation Committee of our Board of Directors, based on the following two metrics, each of which are weighted equally: relative revenue (based on a compounded annual growth rate) and relative TSR. No shares will vest, including with respect to relative revenue, if we do not achieve at least a threshold level of performance for TSR.
	Restricted Stock Units: During the nine months ended September 27, 2013, we granted 200,745 RSUs to certain of our employees with a weighted average share price of $24.04. 101,670 of these RSUs vest ratably over a term of three years from the grant date, 25% on the first anniversary of the grant date, 25% on the second anniversary of the grant date and 50% on the third anniversary of the grant date. The remaining 99,075 RSUs, which were only provided to non-executive employees, cliff vest on the third anniversary of the grant date.
	During the nine months ended September 27, 2013, we granted 18,498 RSUs to the non-management members of our Board of Directors with a weighted average grant date fair value of $24.32 per share. These RSUs vest after one year from the grant date, but will not be converted to shares of Engility common stock until the earlier of (i) the date on which the person ceases to be a director of the company or (ii) a change of control of the Company.

Defined_Benefit_Pension_Plan

Defined Benefit Pension Plan	9 Months Ended
	Sep. 30, 2014
Postemployment Benefits [Abstract]	'
Defined Benefit Pension Plan	'
	Defined Benefit Pension Plan
	Upon the acquisition of DRC, we assumed DRC's Defined Benefit Pension Plan (the Pension Plan), which is non-contributory, covering substantially all employees of DRC who had completed a year of service prior to July 1, 2002. The balance of the Pension Plan liability was $17 million as of the acquisition. Membership in the Pension Plan was frozen effective July 1, 2002 and participants’ calculated pension benefit was frozen effective December 31, 2006.
	Our funding policy is to contribute at least the minimum amount required by the Employee Retirement Income Security Act of 1974. Additional amounts are contributed to assure that plan assets will be adequate to provide retirement benefits. During the nine months ended September 30, 2014, we paid $1 million to fund the pension plan. We expect to make an additional contribution of $1 million during the remainder of 2014 to fund the pension plan.
	The components of net periodic pension income for the Pension Plan for the three and nine months ended September 30, 2014 are as follows:


		Three Months Ended			Nine Months Ended
		September 30, 2014			September 30, 2014
	Interest cost on projected benefit obligation	$	979		$	2,610

	Expected return on plan assets	(1,457		)	(3,883		)
	Net periodic pension expense	$	(478	)	$	(1,273	)

Debt

Debt	9 Months Ended
Debt	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Debt	'
	Debt
	2012 Credit Facility
	In connection with our spin-off from L-3 Communications Holdings, Inc. (L-3), on July 17, 2012, we, through our wholly owned subsidiary, Engility Corporation, entered into a credit facility that provided for total aggregate borrowings of $400 million under a $335 million senior secured term loan facility and a $65 million senior secured revolving credit facility with Bank of America, N.A., as administrative agent, and the other lenders party thereto (the 2012 Credit Facility). On July 17, 2012, we borrowed $335 million under the 2012 Credit Facility which was used to pay a cash dividend to L-3. On August 9, 2013, we terminated the 2012 Credit Facility and entered into a new credit facility, as described below.
	Maturity, Interest Rate and Fees. The loans under the 2012 Credit Facility were due and payable on July 17, 2017 and bore interest at a rate per annum equal to an applicable margin, plus, at our option (other than with respect to swingline loans, which must be base rate loans), either (a) a base rate determined by reference to the highest of (1) the prime rate of Bank of America, N.A., (2) the federal funds effective rate plus 0.5%, (3) a London Interbank Offer Rate (LIBOR) determined by reference to the costs of funds for U.S. dollar deposits for an interest period of one month adjusted for certain additional costs which could not be less than 1.25%, plus 1.00% and (4) 2.25% or (b) a LIBOR rate determined by reference to the costs of funds for U.S. dollar deposits for the interest period relevant to such borrowing adjusted for certain additional costs which could be no less than 1.25%.
	Amortization and Final Maturity. Beginning April 1, 2013, we were required to make scheduled quarterly payments equal to 3.75% of the original principal amount of the term loan, or approximately $12.6 million per quarter, with the balance to be due and payable on the fifth anniversary of the closing date, July 17, 2017. The 2012 Credit Facility was terminated and repaid in full upon entering the 2013 Credit Facility, described below.
	2013 Credit Facility
	On August 9, 2013, we, through our wholly owned subsidiary, Engility Corporation, entered into a credit facility among the Company, Engility Corporation, Bank of America, N.A. (as administrative agent, swing line lender and letter of credit issuer) and each of the several lenders from time to time party thereto (the 2013 Credit Facility). The 2013 Credit Facility, which replaced the 2012 Credit Facility initially provided for (1) a $200 million term loan facility maturing on August 9, 2018, and (2) a $250 million revolving credit facility that terminates on August 9, 2018, with a $50 million letter of credit sublimit and a $25 million swing line loan sublimit. The 2013 Credit Facility also contained an accordion feature (Accordion) that permits us to arrange with the lenders for the provision of up to $150 million in additional commitments. In conjunction with replacing our 2012 Credit Facility, we expensed $4 million in previously capitalized bank fees relating to the 2012 Credit Facility.
	On January 31, 2014, we acquired DRC for total consideration of approximately $207 million (including the retirement of approximately $86 million of indebtedness of DRC) as described in Note 3 to the accompanying Unaudited Consolidated Financial Statements. We financed the DRC acquisition in part by drawing down on the $150 million Accordion under the 2013 Credit Facility, utilizing an incremental term loan of $75 million and an incremental revolving facility of $75 million. We amended the 2013 Credit Facility on this same date to (i) provide for the incremental term loan and incremental revolving credit facility and (ii) replenish the $150 million availability under the Accordion. Pursuant to the amendment, the incremental term loan facility matures on August 9, 2018 and the incremental revolving credit facility terminates on August 9, 2018. The amendment did not change the interest rate under the 2013 Credit Facility.
	Maturity, Interest Rate and Fees. All borrowings under the 2013 Credit Facility bear interest at a variable rate per annum equal to an applicable margin, plus, at our option (other than for swing line loans), either (1) a base rate determined by reference to the highest of (a) the prime rate of Bank of America, N.A., (b) the federal funds effective rate plus 0.50% and (c) a LIBOR rate determined by reference to the cost of funds for U.S. dollar deposits for the interest period of one month plus 1.00% or (2) a LIBOR rate determined by reference to the costs of funds for U.S. dollar deposits for the interest period relevant to such borrowing. All swing line loans bear interest at a variable rate per annum equal to an applicable margin, plus a base rate determined as described in the immediately preceding sentence. The applicable margins for the borrowings under the 2013 Credit Facility depend on the consolidated leverage ratio of Engility Holdings, Inc., Engility Corporation and its subsidiaries. The applicable LIBOR margin varies between 2.25% and 3.25%, and the applicable base rate margin varies between 1.25% and 2.25%. During the three months ended September 30, 2014, we had a weighted average outstanding loan balance of $344 million, which accrued interest at a weighted average borrowing rate of approximately 2.98%. During the nine months ended September 30, 2014, we had a weighted average outstanding loan balance of $349 million, which accrued interest at a weighted average borrowing rate of approximately 2.89%.
	Amortization and Final Maturity. Beginning March 31, 2014, we were required to make scheduled quarterly payments equal to 1.25% of the original principal amount of the combined term loan facility and incremental term loan facility, or $3.4 million per quarter, with the balance to be due and payable on the fifth anniversary of the closing date, August 9, 2018.
	Guarantees and Security. All obligations under the 2013 Credit Facility are unconditionally guaranteed by Engility Holdings, Inc. and certain of our direct or indirect wholly owned domestic subsidiaries. All obligations under the 2013 Credit Facility, and the guarantees of those obligations, are secured, subject to certain exceptions, by substantially all of the assets of Engility Corporation and the assets of Engility Holdings, Inc. and Engility Corporation’s subsidiary guarantors, including DRC.
	Covenants and Events of Default. The 2013 Credit Facility contains a number of covenants that, among other things and subject to certain exceptions, restrict our ability to incur additional indebtedness; pay dividends on our capital stock or redeem, repurchase or retire our capital stock or other indebtedness; make investments, loans and acquisitions; create restrictions on the payment of dividends or other amounts by Engility Corporation’s subsidiaries to Engility Corporation or to any guarantor; engage in transactions with Engility Corporation’s affiliates; sell assets; materially alter the business Engility Corporation conducts; consolidate, merge, dissolve or wind up our business; incur liens; and prepay or amend subordinated or unsecured debt. Engility Holdings, Inc. is also subject to a passive holding company covenant that limits our ability to engage in certain activities. In addition, the 2013 Credit Facility requires that Engility Corporation maintain a minimum consolidated debt service coverage ratio of no less than 1.25:1.00 as of the end of any fiscal quarter of Engility Corporation, and as a result of the DRC acquisition a maximum consolidated leverage ratio of no greater than 3.75:1.00 as of the end of any fiscal quarter of Engility Corporation, with step-downs to 3.50:1.00 beginning with the fiscal quarter ending December 31, 2014, 3.25:1.00 beginning with the fiscal quarter ending March 31, 2015, and 3.00:1.00 beginning with the fiscal quarter ending December 31, 2015. We believe our most restrictive covenant under the 2013 Credit Facility is the maximum consolidated leverage ratio, which as of September 30, 2014 was 2.26:1.00. The Consolidated Leverage Ratio is the ratio of (a) (i) Consolidated Funded Indebtedness as of such date minus (ii) the Designated Cash Balances as of such date to (b) Consolidated EBITDA (as such terms are defined in the 2013 Credit Facility) for the period of the four fiscal quarters most recently ended. The 2013 Credit Facility also contains customary provisions relating to the events of default. As of September 30, 2014, we were in compliance with the covenants under the 2013 Credit Facility.
	The carrying value of the principal amount outstanding under the term loan, which approximates fair value, was $262 million as of September 30, 2014. The fair value of the term loan is based on interest rates prevailing on debt with substantially similar risks, terms and maturities and is considered to be a Level 3 input, measured under U.S. GAAP hierarchy. As of September 30, 2014, we had $60 million outstanding on our revolving line of credit and our availability under the revolving portion of the 2013 Credit Facility was $209 million.

Fair_Value_Measurements

Fair Value Measurements

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Fair Value Measurements

Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following tables present our assets and liabilities that are measured at fair value on a recurring basis:

Fair Value Measurements

At September 30, 2014

Balance Sheet Classification

Level 1

Level 2

Level 3

Total

Assets:

Investments held in Rabbi Trusts

Other non-current assets

1,916

—

1,916

The valuation methodologies used for investments held in Rabbi Trusts include exchange-traded equity securities and mutual funds.

The company utilizes fair value measurement guidance prescribed by U.S. GAAP to value its financial instruments. The guidance includes a definition of fair value, prescribes methods for measuring fair value, establishes a fair value hierarchy based on the inputs used to measure fair value and expands disclosures about the use of fair value measurements. Level 1 inputs are observable inputs that reflect market data obtained from independent sources for identical instruments in active markets.

Realignment_Integration_and_Re

Realignment, Integration, and Restructuring Costs	9 Months Ended
	Sep. 30, 2014
Restructuring and Related Activities [Abstract]	'
Realignment, Integration, and Restructuring Costs	'
	Realignment, Integration, and Restructuring Costs
	2014 Costs
	During the nine months ended September 30, 2014 in conjunction with the integration of DRC and our move to a customer focused model, we incurred $1 million in restructuring costs, including costs related to workforce reduction.
	2013 Costs
	During the fourth quarter of 2013, we classified several leased facilities as abandoned and recorded a charge of $8 million which will be amortized over the next six years. The accrued liability is amortized and reduces the current period expense as we make scheduled lease payments.
	2012 Costs
	On September 12, 2012, we announced a strategic realignment of our organizational structure and a streamlining of our operations, which we completed in the first quarter of 2013. This strategic realignment included a reduction of our total workforce by 4% through a voluntary separation of employment program and additional reductions in force.
	The activity and balance of the restructuring liability account for the nine months ended September 30, 2014 were as follows:


		Severance			Accrued Lease, Professional and Other Fees			Total
		and Related
		Costs
	Balance as of January 1, 2013	$	4,234		$	1,036		$	5,270

	Additions	406			7,533			7,939

	Adjustments	(544		)	—			(544		)

	Cash payments	(3,759		)	(1,036		)	(4,795		)
	Balance as of December 31, 2013	$	337		$	7,533		$	7,870

	Additions	1,134			—			1,134

	Cash payments	(592		)	(1,125		)	(1,717		)
	Balance as of September 30, 2014	$	879		$	6,408		$	7,287

	These expenses are contained within the selling, general and administrative expenses line in the accompanying Unaudited Consolidated Statement of Operations for the appropriate period.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	Commitments and Contingencies
	Procurement Regulations: Most of our revenue is generated from providing services and products under legally binding agreements or contracts with U.S. Government and foreign government customers. U.S. Government contracts are subject to extensive legal and regulatory requirements, and from time to time, agencies of the U.S. Government investigate whether such contracts were and are being conducted in accordance with these requirements.
	We are currently cooperating with the U.S. Government on several investigations from which civil or administrative proceedings have or could result and give rise to fines, penalties, compensatory and treble damages, restitution and/or forfeitures. We do not currently anticipate that any of these investigations will have a material adverse effect, individually or in the aggregate, on our consolidated financial position, results of operations or cash flows. However, under U.S. Government regulations, our indictment by a federal grand jury, or an administrative finding against us as to our present responsibility to be a U.S. Government contractor or subcontractor, could result in our suspension for a period of time from eligibility for awards of new government contracts or task orders or in a loss of export privileges. A conviction, or an administrative finding against us that satisfies the requisite level of seriousness, could result in debarment from contracting with the U.S. Government for a specified term, which would have a materially adverse effect on our consolidated financial position, results of operations and cash flows.
	In addition, all of our U.S. Government contracts: (1) are subject to audit and various pricing and cost controls, (2) include standard provisions for termination for the convenience of the U.S. Government or for default, and (3) are subject to cancellation if funds for contracts become unavailable. Foreign government contracts generally include comparable provisions relating to terminations for convenience and default, as well as other procurement clauses relevant to the foreign government.
	Litigation and Other Matters: We are also subject to litigation, proceedings, claims or assessments and various contingent liabilities incidental to our businesses. We are subject to claims from jurisdictions where we presently have or previously had operations for charges and fees such as non-income-related taxes. We accrue for these liabilities when they are probable and estimable. These accrued liabilities are increased or decreased based on claims, as new facts are determined which impact these liabilities, and final settlement or resolution could differ materially. Furthermore, in connection with certain business acquisitions, we have assumed some or all claims against, and liabilities of, such acquired businesses, including both asserted and unasserted claims and liabilities.
	In accordance with the accounting standard for contingencies, we record a liability when management believes that it is both probable that a liability has been incurred and we can reasonably estimate the amount of the loss. Generally, the loss is recorded for the amount we expect to resolve the liability. The estimated amounts of liabilities recorded for pending and threatened litigation are recorded in other current liabilities in the consolidated balance sheets. Amounts recoverable from insurance contracts or third parties are recorded as assets when deemed probable. At December 31, 2013 and September 30, 2014, we did not record any amounts for recoveries from insurance contracts or third parties in connection with the amount of liabilities recorded for pending and threatened litigation. Legal defense costs are expensed as incurred. We believe we have recorded adequate provisions for our litigation matters. We review these provisions quarterly and adjust these provisions to reflect the effect of negotiations, settlements, rulings, advice of legal counsel and other information and events pertaining to a particular matter.
	Afghanistan Civil Investigation. On August 30, 2010, the Defense Criminal Investigative Service executed a warrant for documents related to the billing of travel time by certain of our employees working in Afghanistan. The supporting affidavit indicated that this was related to a civil qui tam action filed in the U.S. District Court for the Southern District of Ohio, which alleged that these employees improperly charged their travel time in connection with paid time off and weekend leave. On June 26, 2013, we reached an agreement in principle with the DOJ and the Relator to settle the matter for approximately $3 million plus the Relator’s reasonable attorney’s fees, with no admission of liability by the Company, which was accrued as of December 31, 2013. On January 23, 2014, we entered into a settlement agreement, which included a release of claims and no admission of liability, and on February 11, 2014, the case was unsealed and dismissed with prejudice as to the alleged conduct.

Income_Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	Income Taxes
	The effective tax rate for the three months ended September 30, 2014 was 39.0% as compared to 38.2% for the three months ended September 27, 2013. The increase in the effective tax rate was due to an increase in nondeductible DRC acquisition costs previously estimated for the year ended December 31, 2013 and finalized with our 2013 tax return, which was filed during the three months ended September 30, 2014, as compared to the three months ended September 27, 2013.
	The effective tax rate for the nine months ended September 30, 2014 was 39.1% as compared to 38.8% for the nine months ended September 27, 2013.

Subsequent_Event

Subsequent Event	9 Months Ended
Subsequent Event	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Event	'
	Subsequent Event
	On October 28, 2014, we announced that we have entered into a definitive agreement to acquire privately-held TASC, a leading professional services provider to the national security and public safety markets, in an all-stock transaction valued at approximately $1.1 billion, including the assumption of net debt. The transaction is expected to close in the first quarter of 2015, subject to clearance under the Hart-Scott-Rodino Antitrust Improvements Act and other customary closing conditions.

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
Basis of Presentation (Policies)	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Description of Business	'
	Description of Business: Engility Holdings, Inc. (Engility), through its subsidiaries and their predecessors, has provided mission-critical services to the U.S. Government for over six decades. Our primary customers include the U.S. Department of Defense (DoD), U.S. Department of Justice (DoJ), U.S. Agency for International Development (USAID), U.S. Department of State (DoS), Federal Aviation Administration (FAA), U.S. Department of Homeland Security (DHS), U.S. Department of Veterans Affairs, and allied foreign governments. We attribute the strength of our customer relationships to our singular focus on services, our strengths in program planning and management, superior past performance, and the experience of our people and their commitment to our customers’ missions. As of September 30, 2014, we employed approximately 7,000 individuals globally and operated in over 50 countries. We are led by a seasoned executive team, which is composed of industry and government veterans. Unless the context indicates otherwise, references to Engility, the Company, we, us, or our refer to Engility Holdings, Inc. and its subsidiaries.
	We provide our service offerings in six key areas: (i) specialized technical consulting; (ii) program and business support services; (iii) engineering and technology lifecycle support; (iv) information technology modernization and sustainment; (v) supply chain services and logistics management; and (vi) training and education.
Principles of Consolidation and Combination and Basis of Presentation	'
	Principles of Consolidation and Basis of Presentation: The Unaudited Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) for interim financial information and in accordance with Article 10 of Regulation S-X of the U.S. Securities and Exchange Commission (SEC), and reflect the financial position, results of operations and cash flows of our businesses. Accordingly, they do not include all of the disclosures required by U.S. GAAP for a complete set of annual audited financial statements. All significant intercompany accounts and transactions are eliminated in consolidation.
	The Unaudited Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. On January 31, 2014, we completed the acquisition of Dynamics Research Corporation (DRC) which is more fully described in Note 3 to the accompanying Unaudited Consolidated Financial Statements. The transaction was recorded using the purchase method of accounting; accordingly, DRC's financial results are included in the Unaudited Consolidated Financial Statements for the periods subsequent to the acquisition.
	The accompanying financial information should be read in conjunction with the consolidated financial statements and notes thereto contained in our Annual Report on Form 10-K filed with the SEC for the year ended December 31, 2013 (2013 Form 10-K). In the opinion of management, all adjustments (consisting of normal and recurring adjustments) considered necessary for a fair statement of the results for the interim periods presented have been included.
Non-controlling Interest	'
Non-controlling Interest	Non-controlling Interest: Engility holds a 50.1% majority interest in Forfeiture Support Associates J.V. (FSA). The results of operations of FSA are included in Engility’s Consolidated Financial Statements. The non-controlling interest reported on the Consolidated Balance Sheets represents the portion of FSA’s equity that is attributable to the non-controlling interest.
Accounting Estimates	'
Accounting Estimates	Accounting Estimates: The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates using 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 revenue and expenses during the reporting periods. The most significant of these estimates relate to the recoverability, useful lives and valuation of identifiable intangible assets and goodwill, income tax contingencies and revenue and expenses for certain revenue arrangements. Actual amounts may differ from these estimates and could differ materially.
Reporting Periods	'
Reporting Periods	Reporting Periods: Effective January 1, 2014, our reporting periods were changed to reflect a calendar quarter reporting period. Our fiscal year remains unchanged, beginning on January 1 and ending on December 31. Our fiscal quarters will now end on March 31, June 30, September 30, and December 31. For 2013, our first three fiscal quarters ended on March 29, June 28, and September 27, representing the last Friday of the quarter. This change is immaterial to our financial statements.
Earnings Per Share	'
Earnings Per Share	Earnings per Share: Basic earnings per share (EPS) is computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted EPS reflects potential dilution that could occur if securities to issue common stock were exercised or converted into common stock. Diluted EPS includes the effect of the employee stock purchase plan, restricted stock units (RSU), stock options, and performance shares calculated using the treasury stock method. For the three months ended September 30, 2014 and September 27, 2013, no shares were excluded from diluted EPS as none were anti-dilutive.
New Accounting Pronouncements	'
	New Accounting Pronouncements

	In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 outlines a single comprehensive model for entities to use when accounting for revenue arising from contracts with customers and supersedes all current revenue recognition guidance, including industry-specific guidance. This new guidance is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2016; early adoption is not permitted. Entities have the option of using either a full retrospective or a modified approach to adopt the guidance. This update could impact the timing and amounts of revenue recognized. We are currently evaluating the effect that implementation of this update will have on our consolidated financial position and results of operations upon adoption.

	In June 2014, the FASB issued ASU No. 2014-12, Compensation - Stock Compensation (Topic 718) - Accounting for Share-based Payments when Terms of an award Provide That a Performance Target Could be Achieved after the Requisite Service Period. The Amendments in ASU 2014-12 require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. ASU 2014-12 is effective for interim and annual reporting periods beginning after December 15, 2015, with early adoption permitted. We do not expect this pronouncement to have a material impact on our financial statements.

	In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The guidance requires an entity to evaluate whether there are conditions or events, in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the financial statements are available to be issued when applicable) and to provide related footnote disclosures in certain circumstances. The guidance is effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early application is permitted. We do not believe the adoption of this guidance will have a significant impact on our consolidated financial statements.

Basis_of_Presentation_Tables

Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Earnings Per Share	'


		Three Months Ended				Nine Months Ended
		September 30, 2014		September 27, 2013		September 30, 2014		September 27, 2013
	Net income attributable to Engility	$	13,161	$	12,008	$	32,937	$	38,848


	Weighted average number of shares outstanding – Basic	17,151		16,915		17,080		16,855

	Dilutive effect of share-based compensation outstanding after application of the treasury stock method	914		855		914		737

	Weighted average number of shares – Diluted	18,065		17,770		17,994		17,592


	Earnings per share attributable to Engility
	Basic	$	0.77	$	0.71	$	1.93	$	2.3

	Diluted	$	0.73	$	0.68	$	1.83	$	2.21

Business_Acquisition_Tables

Business Acquisition (Tables)	9 Months Ended
Business Acquisition (Tables)	Sep. 30, 2014
Business Combinations [Abstract]	'
Summary of Preliminary Allocation of Purchase Price	'
	We are in the process of finalizing the valuation of the DRC-related assets acquired and liabilities assumed, including evaluating lease values and recovery of assets. The preliminary allocation of purchase price is as follows:


	Cash consideration	$	207,250
	Cash consideration	$	207,250

	Receivables	$	43,246
	Receivables	$	43,246
	Other current assets	2,135
	Other current assets	2,135
	Property, plant and equipment	8,604
	Property, plant and equipment	8,604
	Other assets	5,985
	Other assets	5,985
	Accounts payable, trade	(15,436		)
	Accrued employment costs	(16,845		)
	Accrued expenses	(4,735		)
	Advance payments and billings in excess of costs incurred	(309		)
	Deferred income taxes, current and income taxes payable	1,208
	Deferred income taxes, current and income taxes payable	1,208
	Other current liabilities	(4,041		)
	Income tax payable	(800		)
	Other long-term liabilities	(24,912		)
	Identifiable intangible assets	46,200
	Identifiable intangible assets	46,200
	Goodwill	166,950
	Goodwill	166,950
		$	207,250
		$	207,250
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination	'
	The valuation of of the identified intangible assets acquired is summarized below:


		Useful Life (years)
	Customer contractual relationships	16		$	42,100
	Customer contractual relationships	16		$	42,100
	Contractual backlog	1		4,100
	Contractual backlog	1		4,100
	Total intangible assets			$	46,200
	Total intangible assets			$	46,200
Business Acquisition Pro Forma Information	'
	The following pro forma results of operations have been prepared as though the acquisition of DRC had occurred on January 1, 2013. These pro forma results include adjustments for (1) interest expense and amortization of deferred financing costs on the term loan used to finance the transaction, (2) amortization expense for the identifiable intangible asset determined in the preliminary independent appraisal, (3) the removal of historical DRC amortization and interest expense, and (4) the effect of income taxes on these adjustments. This pro forma information does not purport to be indicative of the results of operations that would have been attained had the acquisition been made as of January 1, 2013, or of results of operations that may occur in the future.


		Three Months Ended						Nine Months Ended
		September 30, 2014				September 27, 2013		September 30, 2014		September 27, 2013
	Revenue	$	345,061			$	406,830	$	1,068,450	$	1,291,510
	Revenue	$	345,061			$	406,830	$	1,068,450	$	1,291,510
	Net income attributable to Engility	$	13,786			$	13,345	$	34,493	$	37,510
	Net income attributable to Engility	$	13,786			$	13,345	$	34,493	$	37,510

	Earnings per share attributable to Engility
	Basic	$	0.8			$	0.79	$	2.02	$	2.23
	Basic	$	0.8			$	0.79	$	2.02	$	2.23
	Diluted	$	0.76			$	0.75	$	1.92	$	2.13
	Diluted	$	0.76			$	0.75	$	1.92	$	2.13

Receivables_Tables

Receivables (Tables)	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
Components of Contract Receivables	'
	The components of contract receivables are presented in the table below.


		As of			As of
		September 30,			December 31,
		2014			2013
	Billed receivables	$	96,998		$	126,041

	Unbilled receivables	193,378			161,641

	Allowance for doubtful accounts	(1,413		)	(1,410		)
	Total receivables, net	$	288,963		$	286,272

Goodwill_and_Identifiable_Inta1

Goodwill and Identifiable Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Information on Identifiable Intangible Assets	'
	Information on our identifiable intangible assets that are subject to amortization is presented in the table below.


				September 30, 2014												31-Dec-13
		Useful Life		Gross				Accumulated				Net				Gross		Accumulated		Net
				Carrying				Amortization				Carrying				Carrying		Amortization		Carrying
				Amount								Amount				Amount				Amount
		(in years)
	Customer contractual relationships	26		$	220,730			$	94,698			$	126,032			$	178,630	$	86,438	$	92,192

	Favorable leasehold interests	4		1,827				1,827				—				1,827		1,814		13

	Contractual Backlog	1		4,100				2,733				1,367				—		—		—

	Total			$	226,657			$	99,258			$	127,399			$	180,457	$	88,252	$	92,205

Amortization Expense Recorded for Identifiable Intangible Assets	'
	Our amortization expense recorded for our identifiable intangible assets is presented in the table below.


		Three Months Ended								Nine Months Ended
		September 30, 2014				September 27, 2013				September 30, 2014				September 27, 2013
	Amortization expense	$	3,851			$	2,181			$	11,006			$	6,542

Defined_Benefit_Pension_Plan_T

Defined Benefit Pension Plan (Tables)	9 Months Ended
	Sep. 30, 2014
Postemployment Benefits [Abstract]	'
Schedule of Defined Benefit Plans Disclosures	'
	The components of net periodic pension income for the Pension Plan for the three and nine months ended September 30, 2014 are as follows:


		Three Months Ended			Nine Months Ended
		September 30, 2014			September 30, 2014
	Interest cost on projected benefit obligation	$	979		$	2,610

	Expected return on plan assets	(1,457		)	(3,883		)
	Net periodic pension expense	$	(478	)	$	(1,273	)

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following tables present our assets and liabilities that are measured at fair value on a recurring basis:

Fair Value Measurements

At September 30, 2014

Balance Sheet Classification

Level 1

Level 2

Level 3

Total

Assets:

Investments held in Rabbi Trusts

Other non-current assets

1,916

—

1,916

Realignment_Integration_and_Re1

Realignment, Integration, and Restructuring Costs (Tables)	9 Months Ended
	Sep. 30, 2014
Restructuring and Related Activities [Abstract]	'
Summary of Realignment Cost	'
	The activity and balance of the restructuring liability account for the nine months ended September 30, 2014 were as follows:


		Severance			Accrued Lease, Professional and Other Fees			Total
		and Related
		Costs
	Balance as of January 1, 2013	$	4,234		$	1,036		$	5,270

	Additions	406			7,533			7,939

	Adjustments	(544		)	—			(544		)

	Cash payments	(3,759		)	(1,036		)	(4,795		)
	Balance as of December 31, 2013	$	337		$	7,533		$	7,870

	Additions	1,134			—			1,134

	Cash payments	(592		)	(1,125		)	(1,717		)
	Balance as of September 30, 2014	$	879		$	6,408		$	7,287

Basis_of_Presentation_Addition

Basis of Presentation - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 27, 2013	Sep. 30, 2014	Sep. 27, 2013
	Employees		Employees
	Country		Country
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'	'
Number of individuals employed	7,000	'	7,000	'
Number of countries operating in over (more than)	50	'	50	'
Non-controlling equity interest ownership percentage	50.10%	'	50.10%	'
Shares excluded from diluted EPS (shares)	0	0	0	12,355

Basis_of_Presentation_Earnings

Basis of Presentation - Earnings Per Share (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 27, 2013	Sep. 30, 2014	Sep. 27, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'	'
Net income attributable to Engility	$13,161	$12,008	$32,937	$38,848
Weighted average number of shares outstanding - Basic (shares)	17,151	16,915	17,080	16,855
Dilutive effect of share-based compensation outstanding after application of the treasury stock method (shares)	914	855	914	737
Weighted average number of shares - Diluted (shares)	18,065	17,770	17,994	17,592
Earnings per share attributable to Engility	'	'	'	'
Basic (USD per share)	$0.77	$0.71	$1.93	$2.30
Diluted (USD per share)	$0.73	$0.68	$1.83	$2.21

Business_Acquisition_Textual_D

Business Acquisition - Textual (Details) (USD $)	Sep. 30, 2014	Jan. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
In Millions, except Per Share data, unless otherwise specified	Employees	Dynamics Research Corporation	Dynamics Research Corporation	Dynamics Research Corporation
				employee
Business Acquisition [Line Items]	'	'	'	'
Price per share (USD per share)	'	$11.50	'	'
Aggregate cash purchase price	'	$207	'	'
Debt assumed in a business combination	'	86	'	'
Number of individuals employed	7,000	'	'	1,100
Revenue of acquiree since acquisition date	'	'	$164	'

Business_Acquisition_Purchase_

Business Acquisition - Purchase Price Allocation (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Jan. 31, 2014
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013	Dynamics Research Corporation
Business Acquisition [Line Items]	'	'	'
Cash consideration	'	'	$207,250
Receivables	'	'	43,246
Other current assets	'	'	2,135
Property, plant and equipment	'	'	8,604
Other assets	'	'	5,985
Accounts payable, trade	'	'	-15,436
Accrued employment costs	'	'	-16,845
Accrued expenses	'	'	-4,735
Advance payments and billings in excess of costs incurred	'	'	-309
Deferred income taxes, current and income taxes payable	'	'	1,208
Other current liabilities	'	'	-4,041
Income tax payable	'	'	-800
Other long-term liabilities	'	'	-24,912
Identifiable intangible assets	'	'	46,200
Goodwill	644,554	477,604	166,950
Net assets acquired	'	'	$207,250

Business_Acquisition_Intangibl

Business Acquisition - Intangible Assets (Details) (Dynamics Research Corporation, USD $)	0 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2014
Finite-Lived Intangible Assets [Line Items]	'
Finite lived intangible assets acquired in a business combination	$46,200
Customer contractual relationships	'
Finite-Lived Intangible Assets [Line Items]	'
Useful Life (years)	'16 years
Finite lived intangible assets acquired in a business combination	42,100
Contractual backlog	'
Finite-Lived Intangible Assets [Line Items]	'
Useful Life (years)	'1 year
Finite lived intangible assets acquired in a business combination	$4,100

Business_Acquisition_Pro_Forma

Business Acquisition - Pro Forma (Details) (Dynamics Research Corporation, USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 27, 2013	Sep. 30, 2014	Sep. 27, 2013
Dynamics Research Corporation	'	'	'	'
Business Acquisition [Line Items]	'	'	'	'
Revenue	$345,061	$406,830	$1,068,450	$1,291,510
Net income attributable to Engility	$13,786	$13,345	$34,493	$37,510
Earnings per share attributable to Engility	'	'	'	'
Basic (USD per share)	$0.80	$0.79	$2.02	$2.23
Diluted (USD per Share)	$0.76	$0.75	$1.92	$2.13

Receivables_Components_of_Cont

Receivables - Components of Contract Receivables (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Receivables [Abstract]	'	'
Billed receivables	$96,998	$126,041
Unbilled receivables	193,378	161,641
Allowance for doubtful accounts	-1,413	-1,410
Total receivables, net	$288,963	$286,272

Goodwill_and_Identifiable_Inta2

Goodwill and Identifiable Intangible Assets - Additional Information (Detail) (USD $)	3 Months Ended
	Sep. 30, 2014	Mar. 31, 2014	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'	'	'
Goodwill	$644,554,000	'	$477,604,000
Goodwill increase	2,000,000	'	'
Goodwill acquired in a business combination	'	$167,000,000	'

Goodwill_and_Identifiable_Inta3

Goodwill and Identifiable Intangible Assets - Information on Identifiable Intangible Assets (Detail) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	$226,657	$180,457
Accumulated Amortization	99,258	88,252
Net Carrying Amount	127,399	92,205
Customer contractual relationships	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful Life	'26 years	'
Gross Carrying Amount	220,730	178,630
Accumulated Amortization	94,698	86,438
Net Carrying Amount	126,032	92,192
Favorable leasehold interests	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful Life	'4 years	'
Gross Carrying Amount	1,827	1,827
Accumulated Amortization	1,827	1,814
Net Carrying Amount	0	13
Contractual backlog	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Useful Life	'1 year	'
Gross Carrying Amount	4,100	0
Accumulated Amortization	2,733	0
Net Carrying Amount	$1,367	$0

Goodwill_and_Identifiable_Inta4

Goodwill and Identifiable Intangible Assets - Amortization Expense Recorded for Identifiable Intangible Assets (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 27, 2013	Sep. 30, 2014	Sep. 27, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'	'	'	'
Amortization expense	$3,851	$2,181	$11,006	$6,542

ShareBased_Compensation_Additi

Share-Based Compensation - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 27, 2013
Performance Shares	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Share-based compensation issued (shares)	102,961	152,510
Weighted average share price (USD per share)	$56.14	$28.24
Shares granted at maximum performance level	205,922	305,020
Vesting period	'3 years	'3 years
Performance period	'3 years	'3 years
Performance Shares \| Minimum	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Percent of the target grant amount	0.00%	0.00%
Performance Shares \| Maximum	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Percent of the target grant amount	200.00%	200.00%
Restricted Stock Units \| Employees	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Share-based compensation issued (shares)	74,086	200,745
Weighted average share price (USD per share)	$44.33	$24.04
Performance period	'3 years	'3 years
RSUs granted that vest ratably over the term of three years from the grant date	68,633	101,670
Stock vest on first anniversary	25.00%	25.00%
Stock vest on second anniversary	25.00%	25.00%
Stock vest on third anniversary	50.00%	50.00%
Restricted Stock Units \| Non-management Members Of The Board Of DIrectors	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Share-based compensation issued (shares)	11,790	18,498
Weighted average share price (USD per share)	$38.16	$24.32
Performance period	'1 year	'1 year
Restricted Stock Units Rsu Cliff Vest \| Employees	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
RSUs granted that cliff vest on the third anniversary of the grant date	1,217	'
Restricted Stock Units Rsu Cliff Vest \| Non-executive Employee	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
RSUs granted that cliff vest on the third anniversary of the grant date	'	99,075
Restricted Stock Units Granted That Cliff Vest On First Anniversary Of Grant Date	4,236	'

Defined_Benefit_Pension_Plan_D

Defined Benefit Pension Plan (Details) (USD $)	3 Months Ended	9 Months Ended
Defined Benefit Pension Plan (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2014	Jan. 31, 2014
Postemployment Benefits [Abstract]	'	'	'
Acquired pension plan balance	'	'	$17,000,000
Funds contributed by the Company	'	1,000,000	'
Expected contributions	'	1,000,000	'
Interest cost on projected benefit obligation	979,000	2,610,000	'
Expected return on plan assets	-1,457,000	-3,883,000	'
Net periodic pension expense	($478,000)	($1,273,000)	'

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)

0 Months Ended

9 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

Jul. 17, 2012

Sep. 30, 2014

Sep. 27, 2013

Jul. 17, 2012

Jan. 31, 2014

Jul. 17, 2012

Aug. 09, 2013

Jul. 17, 2012

Sep. 30, 2014

Aug. 09, 2013

Jan. 31, 2014

Sep. 30, 2014

Aug. 09, 2013

Jan. 31, 2014

Federal Funds Effective Rate

Dynamics Research Corporation

Revolving Credit Facility

Secured Debt

Minimum

Maximum

2013 Credit Facility

2013 Credit Facility Amended

London Interbank Offered Rate (LIBOR)

Revolving Credit Facility

Secured Debt

Minimum

Maximum

London Interbank Offered Rate (LIBOR)

Debt Instrument [Line Items]

Line of credit facility, maximum borrowing capacity

$400,000,000

$65,000,000

$250,000,000

$200,000,000

Secured debt

335,000,000

262,000,000

Borrowings from revolving credit facility

383,000,000

167,500,000

335,000,000

75,000,000

Basis spread on variable rate

0.50%

1.00%

0.50%

1.00%

Basis spread on variable rate, floor

1.25%

Interest rate, increase (decrease)

2.25%

Quarterly principal payments percentage

3.75%

1.25%

Debt periodic payment

12,600,000

3,400,000

Line of credit facility, expiration date

9-Aug-18

Sublimit for letters Of credit

50,000,000

Line of credit facility borrowing capacity available for swing line loans under revolving credit facility

25,000,000

Line of credit facility accordion feature, additional borrowing capacity

150,000,000

Write off of deferred debt issuance cost

4,000,000

Aggregate cash purchase price

207,000,000

Debt assumed in a business combination

86,000,000

Proceeds from debt

150,000,000

Proceeds from term loan

75,000,000

Libor margin

2.25%

3.25%

Applicable margin for base rate loans

1.25%

2.25%

Weighted average outstanding loan balance

344,000,000

349,000,000

Weighted average interest rate

2.98%

2.89%

Debt service coverage ratio

3.75

1.25

Subsequent debt service coverage ratio year one

3.5

Subsequent debt service coverage ratio year two

3.25

Debt service coverage ratio year three

Debt instrument leverage ratio

2.26

Line of credit, amount outstanding

60,000,000

Line of credit, remaining borrowing capacity

$209,000,000

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (Recurring, USD $)	Sep. 30, 2014
In Thousands, unless otherwise specified	Sep. 30, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Investments held in Rabbi Trusts	$1,916
Level 1	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Investments held in Rabbi Trusts	1,916
Level 2	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Investments held in Rabbi Trusts	0
Level 3	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'
Investments held in Rabbi Trusts	$0

Realignment_Integration_and_Re2

Realignment, Integration, and Restructuring Costs - Realignment, Integration, and Restructuring Costst (Detail) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2013	Mar. 29, 2013	Sep. 30, 2014	Sep. 27, 2013	Dec. 31, 2013
Restructuring and Related Activities [Abstract]	'	'	'	'	'
Restructuring costs	'	'	$1,000,000	'	'
Lease abandonment charge	8,000,000	'	'	'	'
Lease abandonment charger amortization period	'	'	'	'6 years	'
Reduction of total workforce, percent	'	4.00%	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Beginning Balance	'	5,270,000	7,870,000	5,270,000	5,270,000
Additions	'	'	1,134,000	'	7,939,000
Adjustments	'	'	'	'	-544,000
Cash payments	'	'	-1,717,000	'	-4,795,000
Ending Balance	7,870,000	'	7,287,000	'	7,870,000
Severance and Related Costs	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Beginning Balance	'	4,234,000	337,000	4,234,000	4,234,000
Additions	'	'	1,134,000	'	406,000
Adjustments	'	'	'	'	-544,000
Cash payments	'	'	-592,000	'	-3,759,000
Ending Balance	337,000	'	879,000	'	337,000
Accrued Lease, Professional and Other Fees	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Beginning Balance	'	1,036,000	7,533,000	1,036,000	1,036,000
Additions	'	'	0	'	7,533,000
Adjustments	'	'	'	'	0
Cash payments	'	'	-1,125,000	'	-1,036,000
Ending Balance	$7,533,000	'	$6,408,000	'	$7,533,000

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	0 Months Ended
In Millions, unless otherwise specified	Jun. 26, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Settlement expense	$3

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail)	3 Months Ended		9 Months Ended
Income Taxes - Additional Information (Detail)	Sep. 30, 2014	Sep. 27, 2013	Sep. 30, 2014	Sep. 27, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Effective income tax rate	39.00%	38.20%	39.10%	38.80%

Subsequent_Event_Details

Subsequent Event (Details) (Subsequent Event, TASC, USD $)	0 Months Ended
In Thousands, unless otherwise specified	Oct. 28, 2014
Subsequent Event \| TASC	'
Business Acquisition [Line Items]	'
Cash consideration	$1,100,000