Engility 10-Q 3 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Jul. 28, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	Engility Holdings, Inc.
Entity Central Index Key	1,544,229
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Trading Symbol	EGL
Amendment Flag	false
Entity Common Stock, Shares Outstanding (in shares)		36,808,836

Unaudited Consolidated Balance

Unaudited Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 30,522	$ 48,236
Receivables, net	351,914	334,248
Assets held for sale, current		20,242
Other current assets	24,728	30,404
Total current assets	407,164	433,130
Property, plant and equipment, net	43,652	46,547
Goodwill	1,078,454	1,078,454
Identifiable intangible assets, net	377,649	393,891
Deferred tax assets	221,642	232,283
Assets held for sale		11,962
Other assets	4,413	2,292
Total assets	2,132,974	2,198,559
Current liabilities:
Current portion of long-term debt	26,947	26,947
Accounts payable, trade	54,076	43,943
Accrued employment costs	80,035	98,860
Accrued expenses	75,427	76,870
Advance payments and billings in excess of costs incurred	33,815	33,259
Deferred income taxes, current and income tax liabilities	193	209
Liabilities held for sale, current		4,341
Other current liabilities	30,336	36,410
Total current liabilities	300,829	320,839
Long-term debt	984,914	1,039,993
Income tax liabilities	63,256	64,852
Liabilities held for sale		1,084
Other liabilities	63,200	66,986
Total liabilities	1,412,199	1,493,754
Commitments and contingencies (Note 10)
Equity:
Preferred stock, par value $0.01 per share, 25,000 shares authorized, none issued or outstanding as of June 30, 2017 or December 31, 2016
Common stock, par value $0.01 per share, 175,000 shares authorized, 36,809 and 36,776 shares issued and outstanding as of June 30, 2017 and December 31, 2016, respectively	368	368
Additional paid-in capital	1,240,948	1,237,826
Accumulated deficit	(526,264)	(541,702)
Accumulated other comprehensive loss	(5,449)	(4,865)
Non-controlling interest	11,172	13,178
Total equity	720,775	704,805
Total liabilities and equity	$ 2,132,974	$ 2,198,559

Unaudited Consolidated Balance3

Unaudited Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2017	Dec. 31, 2016
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)	36,809,000	36,776,000
Common stock, shares outstanding (shares)	36,809,000	36,776,000

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016
Income Statement [Abstract]
Revenue	$ 494,671	$ 535,432	$ 979,886	$ 1,058,211
Costs and expenses
Cost of revenue	422,999	456,902	838,022	906,232
Selling, general and administrative expenses	37,552	43,467	73,995	90,443
Total costs and expenses	460,551	500,369	912,017	996,675
Operating income	34,120	35,063	67,869	61,536
Interest expense, net	18,529	29,064	39,450	58,503
Other expenses, net	93	21	163	82
Income before income taxes	15,498	5,978	28,256	2,951
Provision for income taxes	6,050	1,924	11,060	1,022
Net income	9,448	4,054	17,196	1,929
Less: Net income attributable to non-controlling interest	1,817	1,560	2,632	2,665
Net income (loss) attributable to Engility	$ 7,631	$ 2,494	$ 14,564	$ (736)
Earnings (loss) per share attributable to Engility
Basic	$ 0.21	$ 0.07	$ 0.40	$ (0.02)
Diluted	$ 0.20	$ 0.07	$ 0.39	$ (0.02)
Weighted average number of shares outstanding
Basic	36,808	36,727	36,817	36,721
Diluted	37,290	37,350	37,332	36,721

Unaudited Consolidated Stateme5

Unaudited Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 9,448	$ 4,054	$ 17,196	$ 1,929
Other comprehensive income (loss), net of tax:
Pension liability adjustment, net of tax benefit of $67 and $77 for the three and six months ended June 30, 2017, respectively, and net of tax expense of $253 for both the three and six months ended July 1, 2016	(76)	632	(92)	632
Unrealized gain (loss) on derivative instruments, net of tax benefit of $428 and $315 for the three and six months ended June 30, 2017, respectively, and net of tax expense of $385 and $750 for the three and six months ended July 1, 2016, respectively	(668)	605	(492)	1,176
Other comprehensive income (loss), net of tax	(744)	1,237	(584)	1,808
Comprehensive income	8,704	5,291	16,612	3,737
Less: Net income attributable to non-controlling interest	1,817	1,560	2,632	2,665
Comprehensive income attributable to Engility	$ 6,887	$ 3,731	$ 13,980	$ 1,072

Unaudited Consolidated Stateme6

Unaudited Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016
Statement Of Income And Comprehensive Income [Abstract]
Pension liability adjustment, tax expense (benefit)	$ 67	$ (253)	$ 77	$ (253)
Unrealized gain (loss) on derivative instruments, tax expense (benefit)	$ (428)	$ 385	$ (315)	$ 750

Unaudited Consolidated Stateme7

Unaudited Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016
Operating activities:
Net income	$ 17,196	$ 1,929
Share-based compensation	3,736	4,828
Depreciation and amortization	21,971	24,642
Gain on sale of property, plant and equipment	(497)
Amortization of bank debt fees	4,294	4,865
Deferred income taxes	11,841	2,035
Excess tax deduction on share-based compensation	(218)
Changes in operating assets and liabilities:
Receivables	(17,665)	14,010
Other assets	5,948	(3,251)
Accounts payable, trade	10,134	5,597
Accrued employment costs	(18,826)	4,192
Accrued expenses	(1,771)	(903)
Advance payments and billings in excess of costs incurred	555	(11,146)
Other liabilities	(12,066)	5,863
Net cash provided by operating activities	24,632	52,661
Investing activities:
Proceeds from sale of business, net of amount placed in escrow	23,005
Proceeds from sale of property, plant and equipment	2,902
Capital expenditures	(2,575)	(9,832)
Net cash provided by (used in) investing activities	23,332	(9,832)
Financing activities:
Repayment of long-term debt	(59,373)	(33,408)
Gross borrowings from revolving credit facility	224,000	53,000
Gross repayments of revolving credit facility	(224,000)	(53,000)
Proceeds from share-based payment arrangements		214
Payment of employee withholding taxes on share-based compensation	(1,260)	(1,776)
Dividends paid	(407)	(1,702)
Distributions to non-controlling interest member	(4,638)	(2,868)
Net cash used in financing activities	(65,678)	(39,540)
Net change in cash and cash equivalents	(17,714)	3,289
Cash and cash equivalents, beginning of period	48,236	30,022
Cash and cash equivalents, end of period	$ 30,522	$ 33,311

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	1. Basis of Presentation Description of Business: Engility Holdings, Inc. (Engility) has provided mission critical services to the U.S. government for over six decades. Engility has a diversified portfolio that serves the U.S. Department of Defense (DoD), U.S. Department of Justice (DoJ), U.S. Department of State (DoS), Federal Aviation Administration (FAA), Department of Homeland Security (DHS), and space-related and intelligence community agencies, including the National Geospatial-Intelligence Agency (NGA), Defense Intelligence Agency (DIA), the National Reconnaissance Office (NRO), and National Aeronautical and Space Administration (NASA). As used herein, the terms “Engility,” the “Company,” “we,” “us” or “our” refers to (i) Engility and its subsidiaries, for all periods prior to the closing of the TASC, Inc. (TASC) acquisition, and (ii) New Engility and its subsidiaries, for all periods following the TASC acquisition. The TASC acquisition was effected through a new holding company named New East Holdings, Inc. (New Engility). As a result of the business combination, New Engility succeeded to and continues to operate, directly or indirectly, the existing business of Engility and, indirectly, acquired the existing business of TASC. We offer a broad range of services, including specialized technical consulting, program and business support, engineering and technology lifecycle support, information technology modernization and sustainment, supply chain services and logistics management and training and education to the U.S. government worldwide. Engility has no operations other than owning 100% of the capital stock of Engility Corporation (formerly TASC, Inc.), a Massachusetts corporation (Engility Corporation), and the consolidated financial statements of Engility and its consolidated subsidiaries are identical in all respects to the consolidated financial statements of Engility Corporation and its consolidated subsidiaries. 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. 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 on March 9, 2017 for the year ended December 31, 2016 (2016 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, LLC (FSA). The results of operations of FSA are included in Engility’s Unaudited Consolidated Financial Statements. The non-controlling interest reported on the Unaudited 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 include revenue and profit recognition for contracts accounted on a percentage-of-completion basis, the recoverability, useful lives and valuation of identifiable intangible assets and goodwill, income taxes and contingencies. Actual results experienced by the Company may differ materially from management's estimates. Reporting Periods: Our fiscal year begins on January 1 and ends on December 31. Our 2017 fiscal quarters end on March 31, June 30, September 29 and December 31. Our 2016 fiscal quarters ended on April 1, July 1, September 30 and December 31. Revenue Recognition : Substantially all of the Company’s revenue is derived from services provided to the U.S. government and its agencies, primarily by the Company’s consulting staff and, to a lesser extent, subcontractors. The Company generates its revenue from the following types of contractual arrangements: cost-reimbursable-plus-fee contracts, time-and-materials contracts, and fixed-price contracts. Revenue on cost-reimbursable-plus-fee contracts is recognized as services are performed, generally based on allowable costs plus any recognizable earned fee. The Company considers fixed fees under cost-reimbursable-plus-fee contracts to be earned in proportion to the allowable costs incurred in performance of the contract. For cost-reimbursable-plus-fee contracts that include performance-based fee incentives, which are principally award fee arrangements, revenue and profit on award fees are recognized as work on the contracts is performed. We have significant history with the client for the majority of these contracts, and that history and management’s evaluation and monitoring of performance form the basis of estimated fees recorded. Estimates of the total fee to be earned are made based on contract provisions, prior experience with similar contracts or clients, and management’s evaluation of the performance on such contracts. Revenue for time-and-materials contracts is recognized as services are performed, generally on the basis of contract allowable labor hours worked multiplied by the contract-defined billing rates, plus allowable direct costs and indirect cost allocations associated with materials used and other direct expenses incurred in connection with the performance of the contract. Revenue on fixed-price contracts is recognized using a percentage-of-completion method based on actual costs incurred relative to total estimated costs for the contract. These estimated costs are updated during the term of the contract, and may result in revision by the Company of recognized revenue and estimated costs in the period in which they are identified by cumulative catch-up adjustments. Profits on fixed-price contracts result from the difference between incurred costs and revenue earned. Percentage-of-completion contract accounting requires significant judgment relative to assessing risks, estimating contract revenue and costs, and making assumptions for schedule and technical issues. Due to the size and nature of many of our contracts, developing total revenue and cost at completion estimates require the use of significant judgment. Contract costs include direct labor and billable expenses, an allocation of allowable indirect costs, and warranty obligations. Billable expenses are comprised of subcontracting costs and other direct costs that often include, but are not limited to, travel-related costs and telecommunications charges. We recognize revenue and billable expenses from these transactions on a gross basis. Assumptions regarding the length of time to complete the contract also include expected increases in wages and prices for materials. Estimates of total contract revenue and costs are monitored during the term of the contract and are subject to revision as the contract progresses. Anticipated losses on contracts are recognized in the period they are deemed probable and can be reasonably estimated. Anticipated contract losses recorded for the six months ended June 30, 2017 and July 1, 2016 were immaterial. For the three months ended June 30, 2017, the recognized amounts related to changes in estimates at completion represented a net increase to revenue and operating income of $4 million, of which $1 million was directly related to favorable performance on contract award fees. For the six months ended June 30, 2017, the recognized amounts related to changes in estimates at completion represented a net increase to revenue and operating income of $6 million, of which $1 million was directly related to favorable performance on contract award fees. Amounts related to changes in estimates at completion for the three months ended July 1, 2016 represented a net increase to revenue and operating income of $4 million. Amounts related to changes in estimates at completion for the six months ended July 1, 2016 represented a net increase to revenue and operating income of $8 million, of which $2 million was directly related to favorable performance on contracts with award fees. The Company’s contracts may include the delivery of a combination of one or more of the Company’s service offerings. In these situations, the Company determines whether such arrangements with multiple service offerings should be treated as separate units of accounting based on how the elements are bid or negotiated, whether the customer can accept separate elements of the arrangement, and the relationship between the pricing on the elements individually and combined. Included in unbilled receivables, a component of receivables, net, are certain restructuring costs related to the performance of our U.S. government contracts which are required to be recorded under GAAP but are not currently allocable to contracts. Such costs are expensed outside of our indirect rates and recognized as revenue for the portion we expect to be recoverable in our rates. At both June 30, 2017 and December 31, 2016, these receivables were approximately $11 million and are allocated to contracts when they are paid or otherwise agreed. We regularly assess the probability of recovery of these costs. This assessment requires us to make assumptions about the extent of cost recovery under our contracts and the amount of future contract activity. If the level of backlog in the future does not support the continued expensing of these costs, the profitability of our remaining contracts could be adversely affected. Revenue and profit in connection with contracts to provide services to the U.S. government that contain collection risk because the contracts are incrementally funded and subject to the availability of funds appropriated are deferred until a contract modification is obtained, indicating that adequate funds are available to the contract or task order. The associated costs are deferred in other current assets in the accompanying consolidated balance sheets until funds are appropriated. Income Taxes: As of June 30, 2017, management has determined it is more likely than not a portion of state deferred tax assets, charitable donations, and foreign tax credits will not be realized and has recorded a valuation allowance against them. A change in the ability of our operations to continue to generate future taxable income could affect our ability to realize the future tax deductions underlying our deferred tax assets, and require us to provide a valuation allowance against our deferred tax assets. The recognition of a valuation allowance would result in a reduction to net income and, if significant, could have a material impact on our effective tax rate, results of operations and financial position in any given period. Earnings per Share: Basic earnings per share (EPS) is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the weighted average effect of all potentially dilutive securities outstanding during the periods. Diluted EPS includes the incremental effect of the employee stock purchase plan, restricted stock units (RSUs), stock options, performance shares, performance retention awards and performance units calculated using the treasury stock method. For the three months ended June 30, 2017 and six months ended July 1, 2016, 160,830 shares and 626,182 shares, respectively, were excluded from diluted EPS due to their anti-dilutive effects. No shares were excluded from diluted EPS for the six months ended June 30, 2017 as well as the three months ended July 1, 2016. The calculation of basic and diluted EPS are presented in the table below (shares in thousands). Three Months Ended Six Months Ended June 30, 2017 July 1, 2016 June 30, 2017 July 1, 2016 Net income (loss) attributable to Engility $ 7,631 $ 2,494 $ 14,564 $ (736 ) Weighted average number of shares outstanding – Basic 36,808 36,727 36,817 36,721 Dilutive effect of share-based compensation outstanding after application of the treasury stock method 482 623 515 — Weighted average number of shares outstanding – Diluted 37,290 37,350 37,332 36,721 Earnings (loss) per share attributable to Engility Basic $ 0.21 $ 0.07 $ 0.40 $ (0.02 ) Diluted $ 0.20 $ 0.07 $ 0.39 $ (0.02 ) Assets Held for Sale: The Company entered into two separate agreements during the second half of 2016 to sell certain assets and liabilities owned by the Company, both of which were completed in the first quarter of 2017. Depreciation for these assets ceased on the date they were designated as held for sale. The held for sale assets and liabilities were recorded at the lower of carrying value or estimated fair value, less an estimate of costs to sell. The estimate of fair value included unobservable inputs (Level 3 fair value). These assets and liabilities were designated as assets held for sale and liabilities held for sale in the accompanying consolidated balance sheets as of December 31, 2016. On January 6, 2017, the Company completed the sale of its international development services business, International Resources Group Ltd., for a purchase price of $25 million in cash, subject to working capital adjustments, that have not yet been finalized with the buyer. The sale was the result of the Company’s strategic review of its businesses and determination that the USAID portion of the Company’s international business no longer closely aligned with the Company’s future strategic direction. The Company received the proceeds from this sale, less an indemnity escrow of approximately $2 million, in the first quarter of 2017, which was used to pay down existing debt. The Company expects to receive the indemnity escrow on or about the second anniversary of the sale assuming no claims are made against the escrow funds. During the first quarter of 2017, the Company completed its sale of long-term assets with carrying value totaling $2 million (net of accumulated depreciation of $1 million). The Company recorded a gain on sale of approximately $1 million which was recorded in selling, general and administrative expenses in the accompanying unaudited consolidated statement of operations.

New Accounting Pronouncements

New Accounting Pronouncements	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
New Accounting Pronouncements	2. New Accounting Pronouncements In May 2017, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting In March 2017, the FASB issued ASU No. 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test of Goodwill Impairment, In November 2016, the FASB issued ASU No. 2016-18, Restricted Cash—a consensus of the FASB Emerging Issues Task Force In August 2016, the FASB issued Accounting Standards Update ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting. In February 2016, the FASB issued ASU No. 2016-02, Leases In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) Principal versus Agent Considerations (Reporting Revenue Gross Versus Net) , Identifying Performance Obligations and Licensing Revenue from Contracts with Customers – Narrow Scope Improvements and Practical Expedients Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers

Receivables

Receivables	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
Receivables	3 . 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. June 30, December 31, 2017 2016 Billed receivables $ 124,649 $ 97,661 Unbilled receivables 238,829 248,253 Allowance for doubtful accounts (11,564 ) (11,666 ) Total receivables, net $ 351,914 $ 334,248

Identifiable Intangible Assets

Identifiable Intangible Assets	6 Months Ended
	Jun. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Identifiable Intangible Assets	4. Identifiable Intangible Assets Information on our identifiable intangible assets that are subject to amortization is presented in the table below. June 30, 2017 December 31, 2016 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount (in years) Customer contractual relationships 17 $ 545,229 $ 173,491 $ 371,738 $ 545,229 $ 157,482 $ 387,747 Technology 15 7,000 1,089 5,911 7,000 856 6,144 Total $ 552,229 $ 174,580 $ 377,649 $ 552,229 $ 158,338 $ 393,891 Our amortization expense recorded for our identifiable intangible assets is presented in the table below. Three Months Ended Six Months Ended June 30, 2017 July 1, 2016 June 30, 2017 July 1, 2016 Amortization expense $ 8,121 $ 8,428 $ 16,242 $ 19,807

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Jun. 30, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-Based Compensation	5. Share-Based Compensation For the Six Months Ended June 30, 2017 Performance Units: During the six months ended June 30, 2017, we granted a total of 189,351 performance units at target level of 100% (with the potential for the delivery of up to 568,053 shares of our common stock at the maximum performance level) to certain of our employees with a grant date fair value of $30.54 per unit. Performance units cliff vest after three years based on our performance at the end of a three-year period beginning January 1, 2017. The number of shares of our common stock that are ultimately vested are based on continued employment and delivered in respect of these performance units will range from 0% to 300% of the target grant amount. The vesting of performance units depends on the Company's performance, as approved by the Compensation Committee of our Board of Directors (the Compensation Committee), based on two metrics: book-to-bill and adjusted operating cash flow, each as measured over a three year performance period, and subject to adjustments based on the Company’s compounded annual growth rate for revenue over the same period. The performance units may be settled in cash or stock at the sole discretion of the Compensation Committee. Restricted Stock Units: During the six months ended June 30, 2017, we granted a total of 220,194 RSUs to certain employees with a grant date fair value of $30.44 per unit, of which 775 RSUs cliff vest on the first anniversary of the grant date, 12,137 RSUs cliff vest on the second anniversary of the grant date and 207,282 RSUs vest over a term of three years from the grant date, with one-third of the award vesting on each anniversary of the grant date. During the six months ended June 30, 2017, we granted 26,203 RSUs to our independent directors with a grant date fair value of $28.23 per unit, which cliff vest on the first anniversary of the grant date. The number of shares of our common stock that are ultimately vested are based on continued employment or service as a director, as applicable. The RSUs may be settled in cash or stock at the sole discretion of the Compensation Committee. For the Six Months Ended July 1, 2016 Performance Units: During the six months ended July 1, 2016, we granted 411,178 performance units at a target level of 100% (with the potential for the delivery of up to 822,356 shares at the maximum performance level) to certain employees with a grant date fair value of $19.33 per unit. Included in the total, 81,803 performance units were granted at target level of 100% (with the potential for the delivery of up to 163,606 shares of our common stock at the maximum performance level) to Lynn A. Dugle, our Chief Executive Officer, with a grant date fair value of $17.97 per unit. Performance units cliff vest after three years based on our performance at the end of a three-year period beginning January 1, 2016. The number of shares of our common stock that are ultimately vested and delivered in respect of these performance units will range from 0% to 200% of the target grant amount. The vesting of performance units depends initially on the Company’s performance, as approved by the Compensation Committee of our Board of Directors, based on two metrics: revenue and operating cash flow. The performance units may be settled in cash or stock at the sole discretion of the Compensation Committee. Restricted Stock Units: During the six months ended July 1, 2016, we granted 499,993 RSUs to certain employees with a grant date fair value of $18.55 per unit, of which 55,024 RSUs cliff vest on the second anniversary of the grant date, 170,852 RSUs cliff vest on the third anniversary of the grant date and 274,117 RSUs vest 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. Included in the total, 104,619 RSUs were granted to Ms. Dugle with a grant date fair value of $17.97 per unit, of which 50,083 RSUs cliff vest on the second anniversary of the grant date and 54,536 RSUs vest over a term of three years from the grant date. During the six months ended July 1, 2016, we granted 25,704 RSUs to certain of the non-management members of our Board of Directors with a grant date fair value of $23.34 per unit, which cliff vest on the first anniversary of the grant date. The RSUs may be settled in cash or stock at the sole discretion of the Compensation Committee.

Defined Benefit Plans

Defined Benefit Plans	6 Months Ended
	Jun. 30, 2017
Postemployment Benefits [Abstract]
Defined Benefit Plans	6 . Defined Benefit Plans The components of net periodic benefit costs for the Company’s defined benefit plans are as follows: Three Months Ended Six Months Ended June 30, 2017 July 1, 2016 June 30, 2017 July 1, 2016 Service cost $ 205 $ 403 $ 411 $ 403 Interest cost on projected benefit obligation 753 559 1,497 1,505 Expected return on plan assets (1,020 ) (954 ) (1,908 ) (1,907 ) Net loss amortization 108 64 189 146 Net periodic benefit expense $ 46 $ 72 $ 189 $ 147 During the six months ended June 30, 2017, the Company contributed approximately $3 million to fund the defined benefit plans.

Debt

Debt	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Debt	7. Debt On February 13, 2017 (the Amendment Effective Date), the Company and Engility Corporation (the Borrower) entered into Amendment No. 1 (the Amendment) to the Credit Agreement, dated as of August 12, 2016 (the 2016 Credit Facility), among the Borrower, the Company, the several lenders from time to time parties thereto and Morgan Stanley, as administrative agent and collateral agent. The parties entered into the Amendment in order to reduce the interest rate margin applicable to (i) the Borrower’s senior secured term B1 loan facility in the original principal amount of $200 million (Existing Term B1 Loans) from 3.25% to 2.25%, in the case of alternate base rate loans, and from 4.25% to 3.25%, in the case of Eurocurrency loans, and (ii) the Borrower’s senior secured term B2 loan facility in the original principal amount of $680 million (Existing Term B2 Loans) from 3.75% to 2.75%, in the case of alternate base rate loans, and from 4.75% to 3.75%, in the case of Eurocurrency loans. The Amendment was accomplished by (i) the Borrower obtaining new term B1 loan commitments (New Term B1 Loans) to reprice the Existing Term B1 Loans and Morgan Stanley making additional New Term B1 Loans to the Borrower in a principal amount equal to $195 million minus the principal amount of any Existing Term B1 Loans outstanding on the Amendment Effective Date that were converted into New Term B1 Loans on the Amendment Effective Date, and (ii) the Borrower obtaining new term B2 loan commitments (New Term B2 Loans) to reprice the Existing Term B2 Loans and Morgan Stanley making additional New Term B2 Loans to the Borrower in a principal amount equal to $608 million minus the principal amount of any Existing Term B2 Loans outstanding on the Amendment Effective Date that were converted into New Term B2 Loans on the Amendment Effective Date. The proceeds of the New Term B1 Loans and New Term B2 Loans, respectively, were applied to repay in full the Existing Term B1 Loans and Existing Term B2 Loans, respectively, outstanding as of the Amendment Effective Date. The transaction is expected to lower the Company’s fiscal year 2017 interest expense by approximately $5 million after fees and expenses. In addition, the debt refinancing that we completed in August 2016 lowered our annualized interest expense by approximately $23 million at the time of the refinancing. The 2016 Credit Facility provides for aggregate commitments of $1,045 million, consisting of (a) a $200 million senior secured term B1 loan facility (Term B1 Loan), (b) a $680 million senior secured term B2 loan facility (Term B2 Loan; the Term B1 Loan and the Term B2 Loan collectively are referred to as the Term Loans), and (c) a $165 million senior secured revolving credit facility (Revolver). The Revolver includes subfacilities for the issuance of letters of credit in an aggregate face amount of up to $35.0 million and a swingline commitment for swingline borrowings of up to $35.0 million at any time outstanding. The Term B1 Loan and the Term B2 Loan were fully drawn on August 12, 2016. The 2016 Credit Facility requires the Borrower to maintain compliance with a maximum ratio of consolidated first lien secured debt to consolidated EBITDA (the consolidated first lien net leverage ratio) of 6.125 to 1.00, with incremental step downs over time. The consolidated first lien net leverage ratio, which we believe is our most restrictive covenant, is the ratio of (a) (i) funded debt secured by liens as of such date minus (ii) the unrestricted cash as of such date to (b) consolidated bank EBITDA for the period of the four fiscal quarters most recently ended. As of June 30, 2017, we were in compliance with all covenants under the 2016 Credit Facility, and our consolidated first lien net leverage ratio was 3.42:1.00. As of June 30, 2017 and December 31, 2016 the composition of our debt was as follows: June 30, December 31, 2017 2016 Term Loans $ 764,000 $ 823,300 8.875% Senior Notes due 2024 (the Notes) 300,000 300,000 Other 388 461 Total debt 1,064,388 1,123,761 Less: current portion of long-term debt (26,947 ) (26,947 ) Less: unamortized original issue discount costs and financing fees (52,527 ) (56,821 ) Long-term debt $ 984,914 $ 1,039,993 Our availability under the revolving portion of the 2016 Credit Facility was $163 million as of June 30, 2017, with $2 million outstanding under letters of credit. During the six months ended June 30, 2017, we repaid a total of $59 million of debt under the 2016 Credit Facility, including the prepayment of $46 million of Term B2 Loan debt. Our weighted average outstanding loan balance for the three months ended June 30, 2017 was $1,094 million which accrued interest at a weighted average borrowing rate of approximately 5.87%. Our weighted average outstanding loan balance for the six months ended June 30, 2017 was $1,102 million, which accrued interest at a weighted average borrowing rate of approximately 6.03%. Our weighted average outstanding loan balance for the three months ended July 1, 2016 was $1,143 million which accrued interest at a weighted average borrowing rate of approximately 9.12%. Our weighted average outstanding loan balance for the six months ended July 1, 2016 was $1,151 million, which accrued interest at a weighted average borrowing rate of approximately 9.13%. The carrying value of the Term Loans, excluding original issue discount, and Notes approximated their fair value at June 30, 2017. The fair value of the Term Loans and Notes are based on quotes from a nationally recognized fixed income trading platform and is considered to be a Level 2 input, measured under U.S. GAAP hierarchy.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	8. Fair Value Measurements The Company enters into interest rate swap contracts to reduce its exposure to variability in cash flows relating to interest payments on a portion of its outstanding debt payments. These interest rate contracts are designated as cash flow hedges. The effective portion of the derivative’s gain or loss is initially reported in stockholders’ equity (as a component of accumulated other comprehensive income (loss)) and will be subsequently reclassified into earnings in the same period or periods during which the hedged forecasted transaction affects earnings. The ineffective portion of the gain or loss of a cash flow hedge will be reported in earnings. The Company does not have any derivatives outstanding that are not designated as hedges. During the first quarter of 2017, the Company entered into an interest rate swap agreement for contracts with an initial notional amount of $281 million. These contracts become effective December 29, 2017 and expire on December 31, 2020. The other terms of these instruments are as follows: Contract received: Floating interest rate LIBOR (subject to minimum of 1.00%) Contract paid: Fixed interest rates 1.947% - 1.949% The following table presents our liabilities that are measured at fair value on a recurring basis: June 30, December 31, Balance Sheet Classification Fair 2017 2016 Interest rate swap liabilities Other current liabilities Level 2 $ (629 ) $ — Interest rate swap liabilities Other liabilities Level 2 $ (178 ) $ — The Company’s interest rate swap assets and liabilities were measured at fair value on a recurring basis and were aggregated by the level in the fair value hierarchy within which those measurements fall. The Company has agreements with each of its derivative counterparties that contain a provision where the Company could be declared in default on its derivative obligations if repayment of the underlying indebtedness is accelerated by the lender due to the Company’s default on the indebtedness. If the Company had breached any of these provisions at June 30, 2017, it could have been required to settle its obligations under the agreements at their termination value. As of June 30, 2017, the Company had not posted any collateral related to these agreements. In connection with refinancing the 2015 Credit Facility (as defined in Note 11 Contract received: Floating interest rate LIBOR (subject to minimum of 1.25%) Contract paid: Fixed interest rates 3.09% - 3.18%

Restructuring Costs

Restructuring Costs	6 Months Ended
	Jun. 30, 2017
Restructuring And Related Activities [Abstract]
Restructuring Costs	9 . Restructuring Costs The activity and balance of the restructuring liability account were as follows: Severance and Related Costs Other Restructuring Costs Total Balance as of December 31, 2015 $ 4,006 $ 9,471 $ 13,477 Additions 9,357 2,186 11,543 Cash payments (12,059 ) (6,704 ) (18,763 ) Other adjustments — (2,429 ) (2,429 ) Balance as of December 31, 2016 1,304 2,524 3,828 Additions — 1,859 1,859 Cash payments (1,304 ) (2,849 ) (4,153 ) Balance as of June 30, 2017 $ — $ 1,534 $ 1,534 As of June 30, 2017 and December 31, 2016, the restructuring liabilities were recognized within other current liabilities in the accompanying unaudited consolidated balance sheets. During the six months ended June 30, 2017, we incurred other restructuring costs related to lease termination fees. As of June 30, 2017, the remaining liability primarily consisted of the costs incurred in the six months ended June 30, 2017 and will be paid out by the end of 2017. The expenses related to the restructuring activity were contained within the selling, general and administrative expenses in the accompanying unaudited consolidated statement of operations for the appropriate period.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. 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. In the ordinary course of business, we cooperate with the U.S. government on 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. 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 our consolidated balance sheets. Amounts recoverable from insurance contracts or third parties are recorded as assets when realized. At December 31, 2016 and June 30, 2017, 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.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes The provision for income taxes for the three months ended June 30, 2017 was $6 million compared to $2 million for the three months ended July 1, 2016. The effective tax rate for the three months ended June 30, 2017 was 39.0% as compared to 32.2% for the three months ended July 1, 2016. The increase in the provision for income taxes and the effective tax rate, which includes the effects of discrete items, was primarily due to the earnings impact from our joint venture relative to our overall increased earnings for the three months ended June 30, 2017 as compared to the three months ended July 1, 2016. The provision for income taxes for the six months ended June 30, 2017 was $11 million compared to $1 million for the six months ended July 1, 2016. The effective tax rate for the six months ended June 30, 2017 was 39.1% as compared to 34.6% for the six months ended July 1, 2016. The increase in the provision for income taxes and the effective tax rate, which includes the effects of discrete items, was primarily due to increased earnings and the sale of our wholly-owned subsidiary in the first quarter of 2017. The Company continues to benefit from tax attributes acquired with the acquisition of TASC, including net operating losses. These tax assets are expected to significantly reduce net cash tax payments through 2024.

Separate Financial Information

Separate Financial Information of Subsidiary Guarantor of Indebtedness	6 Months Ended
	Jun. 30, 2017
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Separate Financial Information of Subsidiary Guarantor of Indebtedness	12. Separate Financial Information of Subsidiary Guarantor of Indebtedness The following tables present supplemental condensed consolidating financial statements of (a) Engility Holdings, Inc., as parent company guarantor, (b) Engility Corporation, as subsidiary issuer of the Notes; (c) on a combined basis, the subsidiary guarantors of the Notes; and (d) on a combined basis, the subsidiaries that are not guarantors of the Notes. Separate financial statements of the subsidiary guarantors are not presented because the parent company owns 100% of the outstanding voting stock of each of the subsidiary guarantors and the guarantee by each subsidiary guarantor is joint and several and full and unconditional, except for certain customary limitations. These customary limitations, which are described in detail in the Indenture (as defined in Note 11 to our audited consolidated financial statements in our 2016 Form 10-K) , include (i) the sale, exchange or transfer of a guarantor, (ii) the guarantor ceasing to guarantee the 2016 Credit Facility, (iii) the designation of a guarantor as a unrestricted subsidiary (iv) exercising the legal defeasance, covenant defeasance or discharge of the Indenture, and (v) the merger or consolidation of a guarantor with the issuer or another guarantor of the Indenture. As a result and in accordance with Rule 3-10(d) of Regulation S-X under the Securities Exchange Act of 1934, as amended, the Company includes the following tables in these notes to the condensed consolidated financial statements: UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING BALANCE SHEET AS OF JUNE 30, 2017 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Assets: Current assets: Cash and cash equivalents $ — $ 18,251 $ 116 $ 12,155 $ — $ 30,522 Receivables, net — 311,635 21,515 18,764 — 351,914 Intercompany receivables — 64,179 — 5,033 (69,212 ) — Other current assets — 21,972 415 2,341 — 24,728 Total current assets — 416,037 22,046 38,293 (69,212 ) 407,164 Property, plant and equipment, net — 37,212 6,346 94 — 43,652 Goodwill — 1,020,027 58,427 — — 1,078,454 Identifiable intangible assets, net — 344,539 33,110 — — 377,649 Deferred tax assets — 198,482 23,160 — — 221,642 Investment in subsidiaries 720,775 79,961 30,082 — (830,818 ) — Other assets — 4,368 45 — — 4,413 Total assets $ 720,775 $ 2,100,626 $ 173,216 $ 38,387 $ (900,030 ) $ 2,132,974 Liabilities and Equity: Current liabilities: Current portion of long-term debt $ — $ 26,947 $ — $ — $ — $ 26,947 Accounts payable, trade — 53,921 44 111 — 54,076 Intercompany payable — 5,033 64,179 — (69,212 ) — Accrued employment costs — 70,537 2,240 7,258 — 80,035 Accrued expenses — 75,029 — 398 — 75,427 Advance payments and billings in excess of costs incurred — 33,815 — — — 33,815 Deferred income taxes, current and income tax liabilities — 46 — 147 — 193 Other current liabilities — 29,922 23 391 30,336 Total current liabilities — 295,250 66,486 8,305 (69,212 ) 300,829 Long-term debt — 984,914 — — — 984,914 Income tax liabilities — 63,256 — — — 63,256 Other liabilities — 36,431 26,769 — — 63,200 Total liabilities — 1,379,851 93,255 8,305 (69,212 ) 1,412,199 Shareholders' equity 720,775 720,775 79,961 30,082 (830,818 ) 720,775 Total liabilities and equity $ 720,775 $ 2,100,626 $ 173,216 $ 38,387 $ (900,030 ) $ 2,132,974 SUPPLEMENTAL CONDENSED CONSOLIDATING BALANCE SHEET AS OF DECEMBER 31, 2016 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Assets: Current assets: Cash and cash equivalents $ — $ 31,124 $ 385 $ 16,727 $ — $ 48,236 Receivables, net — 280,709 34,655 18,884 — 334,248 Intercompany receivables — 83,739 — 758 (84,497 ) — Assets held for sale, current — 2,332 17,910 — — 20,242 Other current assets — 27,437 506 2,461 — 30,404 Total current assets — 425,341 53,456 38,830 (84,497 ) 433,130 Property, plant and equipment, net — 40,071 6,345 131 — 46,547 Goodwill — 1,020,027 58,427 — — 1,078,454 Identifiable intangible assets, net — 359,465 34,426 — — 393,891 Deferred tax assets — 213,296 18,987 — — 232,283 Assets held for sale — — 11,962 — — 11,962 Investment in subsidiaries 704,805 89,543 29,248 — (823,596 ) — Other assets — 2,292 — — — 2,292 Total assets $ 704,805 $ 2,150,035 $ 212,851 $ 38,961 $ (908,093 ) $ 2,198,559 Liabilities and Equity: Current liabilities: Current portion of long-term debt $ — $ 26,947 $ — $ — $ — $ 26,947 Accounts payable, trade — 43,848 37 58 — 43,943 Intercompany payable — 758 83,739 — (84,497 ) — Accrued employment costs — 87,199 4,530 7,131 — 98,860 Accrued expenses — 76,520 — 350 — 76,870 Advance payments and billings in excess of costs incurred — 33,259 — — — 33,259 Deferred income taxes, current and income tax liabilities — — — 230 (21 ) 209 Liabilities held for sale, current — — 4,341 — — 4,341 Other current liabilities — 34,398 47 1,944 21 36,410 Total current liabilities — 302,929 92,694 9,713 (84,497 ) 320,839 Long-term debt — 1,039,993 — — — 1,039,993 Income tax liabilities — 64,852 — — — 64,852 Liabilities held for sale — — 1,084 — — 1,084 Other liabilities — 37,456 29,530 — — 66,986 Total liabilities — 1,445,230 123,308 9,713 (84,497 ) 1,493,754 Shareholders' equity 704,805 704,805 89,543 29,248 (823,596 ) 704,805 Total liabilities and equity $ 704,805 $ 2,150,035 $ 212,851 $ 38,961 $ (908,093 ) $ 2,198,559 UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) FOR THE THREE MONTHS ENDED JUNE 30, 2017 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Revenue $ — $ 432,212 $ 25,708 $ 36,751 $ — $ 494,671 Costs and expenses Cost of revenue — 362,670 28,341 31,988 — 422,999 Selling, general and administrative expenses — 33,330 3,278 944 — 37,552 Total costs and expenses — 396,000 31,619 32,932 — 460,551 Operating income (loss) — 36,212 (5,911 ) 3,819 — 34,120 Interest expense, net — 18,529 — — — 18,529 Other expenses (income), net — (12 ) (1 ) 106 — 93 Income (loss) in equity investments in subsidiaries 7,631 (4,333 ) 1,896 — (5,194 ) — Income (loss) before income taxes 7,631 13,362 (4,014 ) 3,713 (5,194 ) 15,498 Provision for income taxes — 5,731 319 — — 6,050 Net income (loss) 7,631 7,631 (4,333 ) 3,713 (5,194 ) 9,448 Less: Net income attributable to non-controlling interest — — — 1,817 — 1,817 Net income (loss) attributable to Engility $ 7,631 $ 7,631 $ (4,333 ) $ 1,896 $ (5,194 ) $ 7,631 Net income (loss) $ 7,631 $ 7,631 $ (4,333 ) $ 3,713 $ (5,194 ) $ 9,448 Other comprehensive loss — (668 ) (76 ) — — (744 ) Comprehensive income (loss) 7,631 6,963 (4,409 ) 3,713 (5,194 ) 8,704 Less: Net income attributable to non-controlling interest — — — 1,817 — 1,817 Comprehensive income (loss) attributable to Engility $ 7,631 $ 6,963 $ (4,409 ) $ 1,896 $ (5,194 ) $ 6,887 UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) FOR THE THREE MONTHS ENDED JULY 1, 2016 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Revenue $ — $ 442,354 $ 53,125 $ 39,953 $ — $ 535,432 Costs and expenses Cost of revenue — 363,195 57,008 36,699 — 456,902 Selling, general and administrative expenses — 35,226 8,320 (79 ) — 43,467 Total costs and expenses — 398,421 65,328 36,620 — 500,369 Operating income (loss) — 43,933 (12,203 ) 3,333 — 35,063 Interest expense, net — 29,064 — — — 29,064 Other expenses (income), net — (41 ) — 62 — 21 Income in equity investments in subsidiaries 2,494 (12,133 ) 1,711 — 7,928 — Income (loss) before income taxes 2,494 2,777 (10,492 ) 3,271 7,928 5,978 Benefit for income taxes — 283 1,641 — — 1,924 Net income (loss) 2,494 2,494 (12,133 ) 3,271 7,928 4,054 Less: Net income attributable to non-controlling interest — — — 1,560 — 1,560 Net income (loss) attributable to Engility $ 2,494 $ 2,494 $ (12,133 ) $ 1,711 $ 7,928 $ 2,494 Net income (loss) $ 2,494 $ 2,494 $ (12,133 ) $ 3,271 $ 7,928 $ 4,054 Other comprehensive income — 605 632 — — 1,237 Comprehensive income (loss) 2,494 3,099 (11,501 ) 3,271 7,928 5,291 Less: Net income attributable to non-controlling interest — — — 1,560 — 1,560 Comprehensive income (loss) attributable to Engility $ 2,494 $ 3,099 $ (11,501 ) $ 1,711 $ 7,928 $ 3,731 UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) FOR THE SIX MONTHS ENDED JUNE 30, 2017 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Revenue $ — $ 853,703 $ 53,397 $ 72,786 $ — $ 979,886 Costs and expenses Cost of revenue — 714,578 58,270 65,174 — 838,022 Selling, general and administrative expenses — 65,190 6,841 1,964 — 73,995 Total costs and expenses — 779,768 65,111 67,138 — 912,017 Operating income (loss) — 73,935 (11,714 ) 5,648 — 67,869 Interest expense, net — 39,450 — — — 39,450 Other expenses (income), net — (12 ) (2 ) 177 — 163 Income (loss) in equity investments in subsidiaries 14,564 (9,490 ) 2,839 — (7,913 ) — Income (loss) before income taxes 14,564 25,007 (8,873 ) 5,471 (7,913 ) 28,256 Provision for income taxes — 10,443 617 — — 11,060 Net income (loss) 14,564 14,564 (9,490 ) 5,471 (7,913 ) 17,196 Less: Net income attributable to non-controlling interest — — — 2,632 — 2,632 Net income (loss) attributable to Engility $ 14,564 $ 14,564 $ (9,490 ) $ 2,839 $ (7,913 ) $ 14,564 Net income (loss) $ 14,564 $ 14,564 $ (9,490 ) $ 5,471 $ (7,913 ) $ 17,196 Other comprehensive loss — (492 ) (92 ) — — (584 ) Comprehensive income (loss) 14,564 14,072 (9,582 ) 5,471 (7,913 ) 16,612 Less: Net income attributable to non-controlling interest — — — 2,632 — 2,632 Comprehensive income (loss) attributable to Engility $ 14,564 $ 14,072 $ (9,582 ) $ 2,839 $ (7,913 ) $ 13,980 UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) FOR THE SIX MONTHS ENDED JULY 1, 2016 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Revenue $ — $ 875,186 $ 102,428 $ 80,597 $ — $ 1,058,211 Costs and expenses Cost of revenue — 720,096 112,848 73,288 — 906,232 Selling, general and administrative expenses — 74,032 14,893 1,518 — 90,443 Goodwill impairment — — — — — — Total costs and expenses — 794,128 127,741 74,806 — 996,675 Operating income (loss) — 81,058 (25,313 ) 5,791 — 61,536 Interest expense, net — 58,503 — — — 58,503 Other expenses (income), net — (33 ) — 115 — 82 Income in equity investments in subsidiaries (736 ) (25,579 ) 3,011 — 23,304 — Income (loss) before income taxes (736 ) (2,991 ) (22,302 ) 5,676 23,304 2,951 Benefit for income taxes — (2,255 ) 3,277 — — 1,022 Net income (loss) (736 ) (736 ) (25,579 ) 5,676 23,304 1,929 Less: Net income attributable to non-controlling interest — — — 2,665 — 2,665 Net income (loss) attributable to Engility $ (736 ) $ (736 ) $ (25,579 ) $ 3,011 $ 23,304 $ (736 ) Net income (loss) $ (736 ) $ (736 ) $ (25,579 ) $ 5,676 $ 23,304 $ 1,929 Other comprehensive income — 1,176 632 — — 1,808 Comprehensive income (loss) (736 ) 440 (24,947 ) 5,676 23,304 3,737 Less: Net income attributable to non-controlling interest — — — 2,665 — 2,665 Comprehensive income (loss) attributable to Engility $ (736 ) $ 440 $ (24,947 ) $ 3,011 $ 23,304 $ 1,072 UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED JUNE 30, 2017 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Operating activities: Net cash provided by operating activities $ — $ 999 $ 19,291 $ 4,342 $ — $ 24,632 Investing activities: Proceeds from sale of business, net of amount placed in escrow — 23,005 — — — 23,005 Proceeds from sale of property, plant and equipment — 2,902 — — — 2,902 Capital expenditures — (2,575 ) — — — (2,575 ) Net cash used in investing activities — 23,332 — — — 23,332 Financing activities: Repayment of long-term debt — (59,373 ) — — — (59,373 ) Gross borrowings from revolving credit facility — 224,000 — — — 224,000 Repayments of revolving credit facility — (224,000 ) — — — (224,000 ) Payment of employee withholding taxes on share-based compensation (1,260 ) — — — — (1,260 ) Dividends paid (407 ) — — — — (407 ) Distributions to non-controlling interest member — — — (4,638 ) — (4,638 ) Due (to) from subsidiaries 1,667 22,169 (19,560 ) (4,276 ) — — Net cash used in financing activities — (37,204 ) (19,560 ) (8,914 ) — (65,678 ) Net change in cash and cash equivalents — (12,873 ) (269 ) (4,572 ) — (17,714 ) Cash and cash equivalents, beginning of period — 31,124 385 16,727 — 48,236 Cash and cash equivalents, end of period $ — $ 18,251 $ 116 $ 12,155 $ — $ 30,522 UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED JULY 1, 2016 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Operating activities: Net cash provided by operating activities $ — $ 101,042 $ (53,802 ) $ 5,421 $ — $ 52,661 Investing activities: Capital expenditures — (9,832 ) — — — (9,832 ) Net cash provided by investing activities — (9,832 ) — — — (9,832 ) Financing activities: Repayment of long-term debt — (33,408 ) — — — (33,408 ) Gross borrowings from revolving credit facility — 53,000 — — — 53,000 Repayments of revolving credit facility — (53,000 ) — — — (53,000 ) Proceeds from share-based payment arrangements 214 — — — — 214 Payment of employee withholding taxes on share- based compensation (1,776 ) — — — — (1,776 ) Dividends paid (1,702 ) — — — — (1,702 ) Distributions to non-controlling interest member — — — (2,868 ) — (2,868 ) Due (to) from subsidiaries 3,264 (57,752 ) 56,698 (2,210 ) — — Net cash used in financing activities — (91,160 ) 56,698 (5,078 ) — (39,540 ) Net change in cash and cash equivalents — 50 2,896 343 — 3,289 Cash and cash equivalents, beginning of period — 18,313 29 11,680 — 30,022 Cash and cash equivalents, end of period $ — $ 18,363 $ 2,925 $ 12,023 $ — $ 33,311

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business	Description of Business: Engility Holdings, Inc. (Engility) has provided mission critical services to the U.S. government for over six decades. Engility has a diversified portfolio that serves the U.S. Department of Defense (DoD), U.S. Department of Justice (DoJ), U.S. Department of State (DoS), Federal Aviation Administration (FAA), Department of Homeland Security (DHS), and space-related and intelligence community agencies, including the National Geospatial-Intelligence Agency (NGA), Defense Intelligence Agency (DIA), the National Reconnaissance Office (NRO), and National Aeronautical and Space Administration (NASA). As used herein, the terms “Engility,” the “Company,” “we,” “us” or “our” refers to (i) Engility and its subsidiaries, for all periods prior to the closing of the TASC, Inc. (TASC) acquisition, and (ii) New Engility and its subsidiaries, for all periods following the TASC acquisition. The TASC acquisition was effected through a new holding company named New East Holdings, Inc. (New Engility). As a result of the business combination, New Engility succeeded to and continues to operate, directly or indirectly, the existing business of Engility and, indirectly, acquired the existing business of TASC. We offer a broad range of services, including specialized technical consulting, program and business support, engineering and technology lifecycle support, information technology modernization and sustainment, supply chain services and logistics management and training and education to the U.S. government worldwide. Engility has no operations other than owning 100% of the capital stock of Engility Corporation (formerly TASC, Inc.), a Massachusetts corporation (Engility Corporation), and the consolidated financial statements of Engility and its consolidated subsidiaries are identical in all respects to the consolidated financial statements of Engility Corporation and its consolidated subsidiaries.
Principles of Consolidation 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. 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 on March 9, 2017 for the year ended December 31, 2016 (2016 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: Engility holds a 50.1% majority interest in Forfeiture Support Associates, LLC (FSA). The results of operations of FSA are included in Engility’s Unaudited Consolidated Financial Statements. The non-controlling interest reported on the Unaudited Consolidated Balance Sheets represents the portion of FSA’s equity that is attributable to the non-controlling interest.
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 include revenue and profit recognition for contracts accounted on a percentage-of-completion basis, the recoverability, useful lives and valuation of identifiable intangible assets and goodwill, income taxes and contingencies. Actual results experienced by the Company may differ materially from management's estimates.
Reporting Periods	Reporting Periods: Our fiscal year begins on January 1 and ends on December 31. Our 2017 fiscal quarters end on March 31, June 30, September 29 and December 31. Our 2016 fiscal quarters ended on April 1, July 1, September 30 and December 31.
Revenue Recognition	Revenue Recognition : Substantially all of the Company’s revenue is derived from services provided to the U.S. government and its agencies, primarily by the Company’s consulting staff and, to a lesser extent, subcontractors. The Company generates its revenue from the following types of contractual arrangements: cost-reimbursable-plus-fee contracts, time-and-materials contracts, and fixed-price contracts. Revenue on cost-reimbursable-plus-fee contracts is recognized as services are performed, generally based on allowable costs plus any recognizable earned fee. The Company considers fixed fees under cost-reimbursable-plus-fee contracts to be earned in proportion to the allowable costs incurred in performance of the contract. For cost-reimbursable-plus-fee contracts that include performance-based fee incentives, which are principally award fee arrangements, revenue and profit on award fees are recognized as work on the contracts is performed. We have significant history with the client for the majority of these contracts, and that history and management’s evaluation and monitoring of performance form the basis of estimated fees recorded. Estimates of the total fee to be earned are made based on contract provisions, prior experience with similar contracts or clients, and management’s evaluation of the performance on such contracts. Revenue for time-and-materials contracts is recognized as services are performed, generally on the basis of contract allowable labor hours worked multiplied by the contract-defined billing rates, plus allowable direct costs and indirect cost allocations associated with materials used and other direct expenses incurred in connection with the performance of the contract. Revenue on fixed-price contracts is recognized using a percentage-of-completion method based on actual costs incurred relative to total estimated costs for the contract. These estimated costs are updated during the term of the contract, and may result in revision by the Company of recognized revenue and estimated costs in the period in which they are identified by cumulative catch-up adjustments. Profits on fixed-price contracts result from the difference between incurred costs and revenue earned. Percentage-of-completion contract accounting requires significant judgment relative to assessing risks, estimating contract revenue and costs, and making assumptions for schedule and technical issues. Due to the size and nature of many of our contracts, developing total revenue and cost at completion estimates require the use of significant judgment. Contract costs include direct labor and billable expenses, an allocation of allowable indirect costs, and warranty obligations. Billable expenses are comprised of subcontracting costs and other direct costs that often include, but are not limited to, travel-related costs and telecommunications charges. We recognize revenue and billable expenses from these transactions on a gross basis. Assumptions regarding the length of time to complete the contract also include expected increases in wages and prices for materials. Estimates of total contract revenue and costs are monitored during the term of the contract and are subject to revision as the contract progresses. Anticipated losses on contracts are recognized in the period they are deemed probable and can be reasonably estimated. Anticipated contract losses recorded for the six months ended June 30, 2017 and July 1, 2016 were immaterial. For the three months ended June 30, 2017, the recognized amounts related to changes in estimates at completion represented a net increase to revenue and operating income of $4 million, of which $1 million was directly related to favorable performance on contract award fees. For the six months ended June 30, 2017, the recognized amounts related to changes in estimates at completion represented a net increase to revenue and operating income of $6 million, of which $1 million was directly related to favorable performance on contract award fees. Amounts related to changes in estimates at completion for the three months ended July 1, 2016 represented a net increase to revenue and operating income of $4 million. Amounts related to changes in estimates at completion for the six months ended July 1, 2016 represented a net increase to revenue and operating income of $8 million, of which $2 million was directly related to favorable performance on contracts with award fees. The Company’s contracts may include the delivery of a combination of one or more of the Company’s service offerings. In these situations, the Company determines whether such arrangements with multiple service offerings should be treated as separate units of accounting based on how the elements are bid or negotiated, whether the customer can accept separate elements of the arrangement, and the relationship between the pricing on the elements individually and combined. Included in unbilled receivables, a component of receivables, net, are certain restructuring costs related to the performance of our U.S. government contracts which are required to be recorded under GAAP but are not currently allocable to contracts. Such costs are expensed outside of our indirect rates and recognized as revenue for the portion we expect to be recoverable in our rates. At both June 30, 2017 and December 31, 2016, these receivables were approximately $11 million and are allocated to contracts when they are paid or otherwise agreed. We regularly assess the probability of recovery of these costs. This assessment requires us to make assumptions about the extent of cost recovery under our contracts and the amount of future contract activity. If the level of backlog in the future does not support the continued expensing of these costs, the profitability of our remaining contracts could be adversely affected. Revenue and profit in connection with contracts to provide services to the U.S. government that contain collection risk because the contracts are incrementally funded and subject to the availability of funds appropriated are deferred until a contract modification is obtained, indicating that adequate funds are available to the contract or task order. The associated costs are deferred in other current assets in the accompanying consolidated balance sheets until funds are appropriated.
Income Taxes	Income Taxes: As of June 30, 2017, management has determined it is more likely than not a portion of state deferred tax assets, charitable donations, and foreign tax credits will not be realized and has recorded a valuation allowance against them. A change in the ability of our operations to continue to generate future taxable income could affect our ability to realize the future tax deductions underlying our deferred tax assets, and require us to provide a valuation allowance against our deferred tax assets. The recognition of a valuation allowance would result in a reduction to net income and, if significant, could have a material impact on our effective tax rate, results of operations and financial position in any given period.
Earnings Per Share	Earnings per Share: Basic earnings per share (EPS) is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the weighted average effect of all potentially dilutive securities outstanding during the periods. Diluted EPS includes the incremental effect of the employee stock purchase plan, restricted stock units (RSUs), stock options, performance shares, performance retention awards and performance units calculated using the treasury stock method. For the three months ended June 30, 2017 and six months ended July 1, 2016, 160,830 shares and 626,182 shares, respectively, were excluded from diluted EPS due to their anti-dilutive effects. No shares were excluded from diluted EPS for the six months ended June 30, 2017 as well as the three months ended July 1, 2016. The calculation of basic and diluted EPS are presented in the table below (shares in thousands). Three Months Ended Six Months Ended June 30, 2017 July 1, 2016 June 30, 2017 July 1, 2016 Net income (loss) attributable to Engility $ 7,631 $ 2,494 $ 14,564 $ (736 ) Weighted average number of shares outstanding – Basic 36,808 36,727 36,817 36,721 Dilutive effect of share-based compensation outstanding after application of the treasury stock method 482 623 515 — Weighted average number of shares outstanding – Diluted 37,290 37,350 37,332 36,721 Earnings (loss) per share attributable to Engility Basic $ 0.21 $ 0.07 $ 0.40 $ (0.02 ) Diluted $ 0.20 $ 0.07 $ 0.39 $ (0.02 )
Assets Held for Sale	Assets Held for Sale: The Company entered into two separate agreements during the second half of 2016 to sell certain assets and liabilities owned by the Company, both of which were completed in the first quarter of 2017. Depreciation for these assets ceased on the date they were designated as held for sale. The held for sale assets and liabilities were recorded at the lower of carrying value or estimated fair value, less an estimate of costs to sell. The estimate of fair value included unobservable inputs (Level 3 fair value). These assets and liabilities were designated as assets held for sale and liabilities held for sale in the accompanying consolidated balance sheets as of December 31, 2016. On January 6, 2017, the Company completed the sale of its international development services business, International Resources Group Ltd., for a purchase price of $25 million in cash, subject to working capital adjustments, that have not yet been finalized with the buyer. The sale was the result of the Company’s strategic review of its businesses and determination that the USAID portion of the Company’s international business no longer closely aligned with the Company’s future strategic direction. The Company received the proceeds from this sale, less an indemnity escrow of approximately $2 million, in the first quarter of 2017, which was used to pay down existing debt. The Company expects to receive the indemnity escrow on or about the second anniversary of the sale assuming no claims are made against the escrow funds. During the first quarter of 2017, the Company completed its sale of long-term assets with carrying value totaling $2 million (net of accumulated depreciation of $1 million). The Company recorded a gain on sale of approximately $1 million which was recorded in selling, general and administrative expenses in the accompanying unaudited consolidated statement of operations.
New Accounting Pronouncements	New Accounting Pronouncements In May 2017, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2017-09, Compensation-Stock Compensation (Topic 718): Scope of Modification Accounting In March 2017, the FASB issued ASU No. 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test of Goodwill Impairment, In November 2016, the FASB issued ASU No. 2016-18, Restricted Cash—a consensus of the FASB Emerging Issues Task Force In August 2016, the FASB issued Accounting Standards Update ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting. In February 2016, the FASB issued ASU No. 2016-02, Leases In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) Principal versus Agent Considerations (Reporting Revenue Gross Versus Net) , Identifying Performance Obligations and Licensing Revenue from Contracts with Customers – Narrow Scope Improvements and Practical Expedients Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers

Basis of Presentation (Tables)

Basis of Presentation (Tables)	6 Months Ended
	Jun. 30, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Calculation of Basic and Diluted EPS	The calculation of basic and diluted EPS are presented in the table below (shares in thousands). Three Months Ended Six Months Ended June 30, 2017 July 1, 2016 June 30, 2017 July 1, 2016 Net income (loss) attributable to Engility $ 7,631 $ 2,494 $ 14,564 $ (736 ) Weighted average number of shares outstanding – Basic 36,808 36,727 36,817 36,721 Dilutive effect of share-based compensation outstanding after application of the treasury stock method 482 623 515 — Weighted average number of shares outstanding – Diluted 37,290 37,350 37,332 36,721 Earnings (loss) per share attributable to Engility Basic $ 0.21 $ 0.07 $ 0.40 $ (0.02 ) Diluted $ 0.20 $ 0.07 $ 0.39 $ (0.02 )

Receivables (Tables)

Receivables (Tables)	6 Months Ended
	Jun. 30, 2017
Receivables [Abstract]
Components of Contract 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. June 30, December 31, 2017 2016 Billed receivables $ 124,649 $ 97,661 Unbilled receivables 238,829 248,253 Allowance for doubtful accounts (11,564 ) (11,666 ) Total receivables, net $ 351,914 $ 334,248

Identifiable Intangible Assets

Identifiable Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2017
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. June 30, 2017 December 31, 2016 Weighted Average Amortization Period Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount (in years) Customer contractual relationships 17 $ 545,229 $ 173,491 $ 371,738 $ 545,229 $ 157,482 $ 387,747 Technology 15 7,000 1,089 5,911 7,000 856 6,144 Total $ 552,229 $ 174,580 $ 377,649 $ 552,229 $ 158,338 $ 393,891
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 Six Months Ended June 30, 2017 July 1, 2016 June 30, 2017 July 1, 2016 Amortization expense $ 8,121 $ 8,428 $ 16,242 $ 19,807

Defined Benefit Plans (Tables)

Defined Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 2017
Postemployment Benefits [Abstract]
Components of Net Periodic Benefit Costs for Defined Benefit Plans	The components of net periodic benefit costs for the Company’s defined benefit plans are as follows: Three Months Ended Six Months Ended June 30, 2017 July 1, 2016 June 30, 2017 July 1, 2016 Service cost $ 205 $ 403 $ 411 $ 403 Interest cost on projected benefit obligation 753 559 1,497 1,505 Expected return on plan assets (1,020 ) (954 ) (1,908 ) (1,907 ) Net loss amortization 108 64 189 146 Net periodic benefit expense $ 46 $ 72 $ 189 $ 147

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Schedule of Composition of Debt	As of June 30, 2017 and December 31, 2016 the composition of our debt was as follows: June 30, December 31, 2017 2016 Term Loans $ 764,000 $ 823,300 8.875% Senior Notes due 2024 (the Notes) 300,000 300,000 Other 388 461 Total debt 1,064,388 1,123,761 Less: current portion of long-term debt (26,947 ) (26,947 ) Less: unamortized original issue discount costs and financing fees (52,527 ) (56,821 ) Long-term debt $ 984,914 $ 1,039,993

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Summary of Other Terms of Instruments	The other terms of these instruments are as follows: Contract received: Floating interest rate LIBOR (subject to minimum of 1.00%) Contract paid: Fixed interest rates 1.947% - 1.949%
Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table presents our liabilities that are measured at fair value on a recurring basis: June 30, December 31, Balance Sheet Classification Fair 2017 2016 Interest rate swap liabilities Other current liabilities Level 2 $ (629 ) $ — Interest rate swap liabilities Other liabilities Level 2 $ (178 ) $ —
Credit Facility 2015 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Summary of Other Terms of Instruments	The other terms of these instruments were as follows: Contract received: Floating interest rate LIBOR (subject to minimum of 1.25%) Contract paid: Fixed interest rates 3.09% - 3.18%

Restructuring Costs (Tables)

Restructuring Costs (Tables)	6 Months Ended
	Jun. 30, 2017
Restructuring And Related Activities [Abstract]
Summary of Restructuring Cost	The activity and balance of the restructuring liability account were as follows: Severance and Related Costs Other Restructuring Costs Total Balance as of December 31, 2015 $ 4,006 $ 9,471 $ 13,477 Additions 9,357 2,186 11,543 Cash payments (12,059 ) (6,704 ) (18,763 ) Other adjustments — (2,429 ) (2,429 ) Balance as of December 31, 2016 1,304 2,524 3,828 Additions — 1,859 1,859 Cash payments (1,304 ) (2,849 ) (4,153 ) Balance as of June 30, 2017 $ — $ 1,534 $ 1,534

Separate Financial Informatio28

Separate Financial Information of Subsidiary Guarantor of Indebtedness (Tables)	6 Months Ended
	Jun. 30, 2017
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Unaudited Supplemental Condensed Consolidating Balance Sheet	UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING BALANCE SHEET AS OF JUNE 30, 2017 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Assets: Current assets: Cash and cash equivalents $ — $ 18,251 $ 116 $ 12,155 $ — $ 30,522 Receivables, net — 311,635 21,515 18,764 — 351,914 Intercompany receivables — 64,179 — 5,033 (69,212 ) — Other current assets — 21,972 415 2,341 — 24,728 Total current assets — 416,037 22,046 38,293 (69,212 ) 407,164 Property, plant and equipment, net — 37,212 6,346 94 — 43,652 Goodwill — 1,020,027 58,427 — — 1,078,454 Identifiable intangible assets, net — 344,539 33,110 — — 377,649 Deferred tax assets — 198,482 23,160 — — 221,642 Investment in subsidiaries 720,775 79,961 30,082 — (830,818 ) — Other assets — 4,368 45 — — 4,413 Total assets $ 720,775 $ 2,100,626 $ 173,216 $ 38,387 $ (900,030 ) $ 2,132,974 Liabilities and Equity: Current liabilities: Current portion of long-term debt $ — $ 26,947 $ — $ — $ — $ 26,947 Accounts payable, trade — 53,921 44 111 — 54,076 Intercompany payable — 5,033 64,179 — (69,212 ) — Accrued employment costs — 70,537 2,240 7,258 — 80,035 Accrued expenses — 75,029 — 398 — 75,427 Advance payments and billings in excess of costs incurred — 33,815 — — — 33,815 Deferred income taxes, current and income tax liabilities — 46 — 147 — 193 Other current liabilities — 29,922 23 391 30,336 Total current liabilities — 295,250 66,486 8,305 (69,212 ) 300,829 Long-term debt — 984,914 — — — 984,914 Income tax liabilities — 63,256 — — — 63,256 Other liabilities — 36,431 26,769 — — 63,200 Total liabilities — 1,379,851 93,255 8,305 (69,212 ) 1,412,199 Shareholders' equity 720,775 720,775 79,961 30,082 (830,818 ) 720,775 Total liabilities and equity $ 720,775 $ 2,100,626 $ 173,216 $ 38,387 $ (900,030 ) $ 2,132,974 SUPPLEMENTAL CONDENSED CONSOLIDATING BALANCE SHEET AS OF DECEMBER 31, 2016 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Assets: Current assets: Cash and cash equivalents $ — $ 31,124 $ 385 $ 16,727 $ — $ 48,236 Receivables, net — 280,709 34,655 18,884 — 334,248 Intercompany receivables — 83,739 — 758 (84,497 ) — Assets held for sale, current — 2,332 17,910 — — 20,242 Other current assets — 27,437 506 2,461 — 30,404 Total current assets — 425,341 53,456 38,830 (84,497 ) 433,130 Property, plant and equipment, net — 40,071 6,345 131 — 46,547 Goodwill — 1,020,027 58,427 — — 1,078,454 Identifiable intangible assets, net — 359,465 34,426 — — 393,891 Deferred tax assets — 213,296 18,987 — — 232,283 Assets held for sale — — 11,962 — — 11,962 Investment in subsidiaries 704,805 89,543 29,248 — (823,596 ) — Other assets — 2,292 — — — 2,292 Total assets $ 704,805 $ 2,150,035 $ 212,851 $ 38,961 $ (908,093 ) $ 2,198,559 Liabilities and Equity: Current liabilities: Current portion of long-term debt $ — $ 26,947 $ — $ — $ — $ 26,947 Accounts payable, trade — 43,848 37 58 — 43,943 Intercompany payable — 758 83,739 — (84,497 ) — Accrued employment costs — 87,199 4,530 7,131 — 98,860 Accrued expenses — 76,520 — 350 — 76,870 Advance payments and billings in excess of costs incurred — 33,259 — — — 33,259 Deferred income taxes, current and income tax liabilities — — — 230 (21 ) 209 Liabilities held for sale, current — — 4,341 — — 4,341 Other current liabilities — 34,398 47 1,944 21 36,410 Total current liabilities — 302,929 92,694 9,713 (84,497 ) 320,839 Long-term debt — 1,039,993 — — — 1,039,993 Income tax liabilities — 64,852 — — — 64,852 Liabilities held for sale — — 1,084 — — 1,084 Other liabilities — 37,456 29,530 — — 66,986 Total liabilities — 1,445,230 123,308 9,713 (84,497 ) 1,493,754 Shareholders' equity 704,805 704,805 89,543 29,248 (823,596 ) 704,805 Total liabilities and equity $ 704,805 $ 2,150,035 $ 212,851 $ 38,961 $ (908,093 ) $ 2,198,559
Unaudited Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) FOR THE THREE MONTHS ENDED JUNE 30, 2017 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Revenue $ — $ 432,212 $ 25,708 $ 36,751 $ — $ 494,671 Costs and expenses Cost of revenue — 362,670 28,341 31,988 — 422,999 Selling, general and administrative expenses — 33,330 3,278 944 — 37,552 Total costs and expenses — 396,000 31,619 32,932 — 460,551 Operating income (loss) — 36,212 (5,911 ) 3,819 — 34,120 Interest expense, net — 18,529 — — — 18,529 Other expenses (income), net — (12 ) (1 ) 106 — 93 Income (loss) in equity investments in subsidiaries 7,631 (4,333 ) 1,896 — (5,194 ) — Income (loss) before income taxes 7,631 13,362 (4,014 ) 3,713 (5,194 ) 15,498 Provision for income taxes — 5,731 319 — — 6,050 Net income (loss) 7,631 7,631 (4,333 ) 3,713 (5,194 ) 9,448 Less: Net income attributable to non-controlling interest — — — 1,817 — 1,817 Net income (loss) attributable to Engility $ 7,631 $ 7,631 $ (4,333 ) $ 1,896 $ (5,194 ) $ 7,631 Net income (loss) $ 7,631 $ 7,631 $ (4,333 ) $ 3,713 $ (5,194 ) $ 9,448 Other comprehensive loss — (668 ) (76 ) — — (744 ) Comprehensive income (loss) 7,631 6,963 (4,409 ) 3,713 (5,194 ) 8,704 Less: Net income attributable to non-controlling interest — — — 1,817 — 1,817 Comprehensive income (loss) attributable to Engility $ 7,631 $ 6,963 $ (4,409 ) $ 1,896 $ (5,194 ) $ 6,887 UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) FOR THE THREE MONTHS ENDED JULY 1, 2016 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Revenue $ — $ 442,354 $ 53,125 $ 39,953 $ — $ 535,432 Costs and expenses Cost of revenue — 363,195 57,008 36,699 — 456,902 Selling, general and administrative expenses — 35,226 8,320 (79 ) — 43,467 Total costs and expenses — 398,421 65,328 36,620 — 500,369 Operating income (loss) — 43,933 (12,203 ) 3,333 — 35,063 Interest expense, net — 29,064 — — — 29,064 Other expenses (income), net — (41 ) — 62 — 21 Income in equity investments in subsidiaries 2,494 (12,133 ) 1,711 — 7,928 — Income (loss) before income taxes 2,494 2,777 (10,492 ) 3,271 7,928 5,978 Benefit for income taxes — 283 1,641 — — 1,924 Net income (loss) 2,494 2,494 (12,133 ) 3,271 7,928 4,054 Less: Net income attributable to non-controlling interest — — — 1,560 — 1,560 Net income (loss) attributable to Engility $ 2,494 $ 2,494 $ (12,133 ) $ 1,711 $ 7,928 $ 2,494 Net income (loss) $ 2,494 $ 2,494 $ (12,133 ) $ 3,271 $ 7,928 $ 4,054 Other comprehensive income — 605 632 — — 1,237 Comprehensive income (loss) 2,494 3,099 (11,501 ) 3,271 7,928 5,291 Less: Net income attributable to non-controlling interest — — — 1,560 — 1,560 Comprehensive income (loss) attributable to Engility $ 2,494 $ 3,099 $ (11,501 ) $ 1,711 $ 7,928 $ 3,731 UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) FOR THE SIX MONTHS ENDED JUNE 30, 2017 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Revenue $ — $ 853,703 $ 53,397 $ 72,786 $ — $ 979,886 Costs and expenses Cost of revenue — 714,578 58,270 65,174 — 838,022 Selling, general and administrative expenses — 65,190 6,841 1,964 — 73,995 Total costs and expenses — 779,768 65,111 67,138 — 912,017 Operating income (loss) — 73,935 (11,714 ) 5,648 — 67,869 Interest expense, net — 39,450 — — — 39,450 Other expenses (income), net — (12 ) (2 ) 177 — 163 Income (loss) in equity investments in subsidiaries 14,564 (9,490 ) 2,839 — (7,913 ) — Income (loss) before income taxes 14,564 25,007 (8,873 ) 5,471 (7,913 ) 28,256 Provision for income taxes — 10,443 617 — — 11,060 Net income (loss) 14,564 14,564 (9,490 ) 5,471 (7,913 ) 17,196 Less: Net income attributable to non-controlling interest — — — 2,632 — 2,632 Net income (loss) attributable to Engility $ 14,564 $ 14,564 $ (9,490 ) $ 2,839 $ (7,913 ) $ 14,564 Net income (loss) $ 14,564 $ 14,564 $ (9,490 ) $ 5,471 $ (7,913 ) $ 17,196 Other comprehensive loss — (492 ) (92 ) — — (584 ) Comprehensive income (loss) 14,564 14,072 (9,582 ) 5,471 (7,913 ) 16,612 Less: Net income attributable to non-controlling interest — — — 2,632 — 2,632 Comprehensive income (loss) attributable to Engility $ 14,564 $ 14,072 $ (9,582 ) $ 2,839 $ (7,913 ) $ 13,980 UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) FOR THE SIX MONTHS ENDED JULY 1, 2016 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Revenue $ — $ 875,186 $ 102,428 $ 80,597 $ — $ 1,058,211 Costs and expenses Cost of revenue — 720,096 112,848 73,288 — 906,232 Selling, general and administrative expenses — 74,032 14,893 1,518 — 90,443 Goodwill impairment — — — — — — Total costs and expenses — 794,128 127,741 74,806 — 996,675 Operating income (loss) — 81,058 (25,313 ) 5,791 — 61,536 Interest expense, net — 58,503 — — — 58,503 Other expenses (income), net — (33 ) — 115 — 82 Income in equity investments in subsidiaries (736 ) (25,579 ) 3,011 — 23,304 — Income (loss) before income taxes (736 ) (2,991 ) (22,302 ) 5,676 23,304 2,951 Benefit for income taxes — (2,255 ) 3,277 — — 1,022 Net income (loss) (736 ) (736 ) (25,579 ) 5,676 23,304 1,929 Less: Net income attributable to non-controlling interest — — — 2,665 — 2,665 Net income (loss) attributable to Engility $ (736 ) $ (736 ) $ (25,579 ) $ 3,011 $ 23,304 $ (736 ) Net income (loss) $ (736 ) $ (736 ) $ (25,579 ) $ 5,676 $ 23,304 $ 1,929 Other comprehensive income — 1,176 632 — — 1,808 Comprehensive income (loss) (736 ) 440 (24,947 ) 5,676 23,304 3,737 Less: Net income attributable to non-controlling interest — — — 2,665 — 2,665 Comprehensive income (loss) attributable to Engility $ (736 ) $ 440 $ (24,947 ) $ 3,011 $ 23,304 $ 1,072
Unaudited Supplemental Condensed Consolidating Statement of Cash Flows	UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED JUNE 30, 2017 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Operating activities: Net cash provided by operating activities $ — $ 999 $ 19,291 $ 4,342 $ — $ 24,632 Investing activities: Proceeds from sale of business, net of amount placed in escrow — 23,005 — — — 23,005 Proceeds from sale of property, plant and equipment — 2,902 — — — 2,902 Capital expenditures — (2,575 ) — — — (2,575 ) Net cash used in investing activities — 23,332 — — — 23,332 Financing activities: Repayment of long-term debt — (59,373 ) — — — (59,373 ) Gross borrowings from revolving credit facility — 224,000 — — — 224,000 Repayments of revolving credit facility — (224,000 ) — — — (224,000 ) Payment of employee withholding taxes on share-based compensation (1,260 ) — — — — (1,260 ) Dividends paid (407 ) — — — — (407 ) Distributions to non-controlling interest member — — — (4,638 ) — (4,638 ) Due (to) from subsidiaries 1,667 22,169 (19,560 ) (4,276 ) — — Net cash used in financing activities — (37,204 ) (19,560 ) (8,914 ) — (65,678 ) Net change in cash and cash equivalents — (12,873 ) (269 ) (4,572 ) — (17,714 ) Cash and cash equivalents, beginning of period — 31,124 385 16,727 — 48,236 Cash and cash equivalents, end of period $ — $ 18,251 $ 116 $ 12,155 $ — $ 30,522 UNAUDITED SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED JULY 1, 2016 Engility Holdings, Inc. Engility Corporation Subsidiary Guarantors Subsidiary Non- guarantors Consolidating Adjustments Consolidated Operating activities: Net cash provided by operating activities $ — $ 101,042 $ (53,802 ) $ 5,421 $ — $ 52,661 Investing activities: Capital expenditures — (9,832 ) — — — (9,832 ) Net cash provided by investing activities — (9,832 ) — — — (9,832 ) Financing activities: Repayment of long-term debt — (33,408 ) — — — (33,408 ) Gross borrowings from revolving credit facility — 53,000 — — — 53,000 Repayments of revolving credit facility — (53,000 ) — — — (53,000 ) Proceeds from share-based payment arrangements 214 — — — — 214 Payment of employee withholding taxes on share- based compensation (1,776 ) — — — — (1,776 ) Dividends paid (1,702 ) — — — — (1,702 ) Distributions to non-controlling interest member — — — (2,868 ) — (2,868 ) Due (to) from subsidiaries 3,264 (57,752 ) 56,698 (2,210 ) — — Net cash used in financing activities — (91,160 ) 56,698 (5,078 ) — (39,540 ) Net change in cash and cash equivalents — 50 2,896 343 — 3,289 Cash and cash equivalents, beginning of period — 18,313 29 11,680 — 30,022 Cash and cash equivalents, end of period $ — $ 18,363 $ 2,925 $ 12,023 $ — $ 33,311

Basis of Presentation - Additio

Basis of Presentation - Additional Information (Details) - USD ($) $ in Thousands	Jan. 06, 2017	Jun. 30, 2017	Mar. 31, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016	Dec. 31, 2016
Basis of Presentation [Line Items]
Unbilled receivables restructuring costs incurred		$ 11,000			$ 11,000		$ 11,000
Antidilutive securities		160,830		0	0	626,182
Sale of long-term assets			$ 2,000
Accumulated depreciation			1,000
Gain on sale of long-term assets					$ 497
Selling, General and Administrative Expenses [Member]
Basis of Presentation [Line Items]
Gain on sale of long-term assets			1,000
International Resources Group Ltd. [Member]
Basis of Presentation [Line Items]
Purchase price	$ 25,000
Indemnity escrow			$ 2,000
Contracts Accounted for under Percentage of Completion [Member]
Basis of Presentation [Line Items]
Financial effect of change in estimate, increase to revenue and operating income (loss)		$ 4,000		$ 4,000	6,000	$ 8,000
Award Fees Contracts Accounted For Under Cost-Plus Type Contracts [Member] | Contracts Accounted for under Percentage of Completion [Member]
Basis of Presentation [Line Items]
Financial effect of change in estimate, increase to revenue and operating income (loss)		$ 1,000			$ 1,000	$ 2,000
Engility Corporation [Member]
Basis of Presentation [Line Items]
Capital stock owning percentage by parent		100.00%			100.00%
Forfeiture Support Associates LLC [Member]
Basis of Presentation [Line Items]
Non-controlling equity interest ownership percentage		50.10%			50.10%

Basis of Presentation - Calcula

Basis of Presentation - Calculation of Basic and Diluted EPS (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Net income (loss) attributable to Engility	$ 7,631	$ 2,494	$ 14,564	$ (736)
Weighted average number of shares outstanding – Basic	36,808	36,727	36,817	36,721
Dilutive effect of share-based compensation outstanding after application of the treasury stock method	482	623	515
Weighted average number of shares outstanding – Diluted	37,290	37,350	37,332	36,721
Earnings (loss) per share attributable to Engility
Basic	$ 0.21	$ 0.07	$ 0.40	$ (0.02)
Diluted	$ 0.20	$ 0.07	$ 0.39	$ (0.02)

New Accounting Pronouncements -

New Accounting Pronouncements - Additional Information (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2017	Mar. 31, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax expense (benefit)	$ 6,050,000		$ 1,924,000	$ 11,060,000	$ 1,022,000
Excess tax benefits recognized as a reduction to tax expense				218,000
Accounting Standards Update 2016-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income tax expense (benefit)	$ 200,000	$ (400,000)
Cumulative effect on retained earnings, net of tax		$ 900,000
Excess tax benefits recognized as a reduction to tax expense				$ 200,000	$ 0

Receivables - Components of Con

Receivables - Components of Contract Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Receivables [Abstract]
Billed receivables	$ 124,649	$ 97,661
Unbilled receivables	238,829	248,253
Allowance for doubtful accounts	(11,564)	(11,666)
Total receivables, net	$ 351,914	$ 334,248

Identifiable Intangible Asset33

Identifiable Intangible Assets - Information on Identifiable Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 552,229	$ 552,229
Accumulated Amortization	174,580	158,338
Net Carrying Amount	$ 377,649	393,891
Customer Contractual Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	17 years
Gross Carrying Amount	$ 545,229	545,229
Accumulated Amortization	173,491	157,482
Net Carrying Amount	$ 371,738	387,747
Technology [Member]
Finite Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	15 years
Gross Carrying Amount	$ 7,000	7,000
Accumulated Amortization	1,089	856
Net Carrying Amount	$ 5,911	$ 6,144

Identifiable Intangible Asset34

Identifiable Intangible Assets - Amortization Expense Recorded for Identifiable Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense	$ 8,121	$ 8,428	$ 16,242	$ 19,807

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Details) - $ / shares	6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016
Employees [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in the period	189,351	411,178
Shares granted at maximum performance level	568,053	822,356
Weighted average share price (USD per share)	$ 30.54	$ 19.33
Performance period	3 years	3 years
Percent of the target grant amount	100.00%	100.00%
Employees [Member] | Performance Shares [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent of the target grant amount	0.00%	0.00%
Employees [Member] | Performance Shares [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent of the target grant amount	300.00%	200.00%
Employees [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in the period	220,194	499,993
Weighted average share price (USD per share)	$ 30.44	$ 18.55
Vesting period	3 years	3 years
Employees [Member] | Restricted Stock Units (RSUs) [Member] | Period One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vested in period (in shares)	775
Shares vested in period (in percentage)		25.00%
Employees [Member] | Restricted Stock Units (RSUs) [Member] | Period Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vested in period (in shares)	12,137	55,024
Shares vested in period (in percentage)		25.00%
Employees [Member] | Restricted Stock Units (RSUs) [Member] | Over Period One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vested in period (in shares)	207,282	274,117
Employees [Member] | Restricted Stock Units (RSUs) [Member] | Period Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vested in period (in shares)		170,852
Shares vested in period (in percentage)	33.33%	50.00%
Non-management Members Of The Board Of Directors [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in the period	26,203	25,704
Weighted average share price (USD per share)	$ 28.23	$ 23.34
Chief Executive Officer [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in the period		81,803
Shares granted at maximum performance level		163,606
Weighted average share price (USD per share)		$ 17.97
Performance period		3 years
Percent of the target grant amount		100.00%
Chief Executive Officer [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in the period		104,619
Weighted average share price (USD per share)		$ 17.97
Vesting period		3 years
Chief Executive Officer [Member] | Restricted Stock Units (RSUs) [Member] | Period Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vested in period (in shares)		50,083
Chief Executive Officer [Member] | Restricted Stock Units (RSUs) [Member] | Over Period One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vested in period (in shares)		54,536

Defined Benefit Plans - Compone

Defined Benefit Plans - Components of Net Periodic Benefit Costs for Defined Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016
Postemployment Benefits [Abstract]
Service cost	$ 205	$ 403	$ 411	$ 403
Interest cost on projected benefit obligation	753	559	1,497	1,505
Expected return on plan assets	(1,020)	(954)	(1,908)	(1,907)
Net loss amortization	108	64	189	146
Net periodic benefit expense	$ 46	$ 72	$ 189	$ 147

Defined Benefit Plans - Additio

Defined Benefit Plans - Additional Information (Details) $ in Millions	6 Months Ended
	Jun. 30, 2017USD ($)
Postemployment Benefits [Abstract]
Company contributed to defined benefit plans	$ 3

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)	Feb. 13, 2017	Aug. 12, 2016	Aug. 30, 2016	Jun. 30, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016
Debt Instrument [Line Items]
Repayment of term loan debt						$ 224,000,000	$ 53,000,000
Average outstanding loan amount				$ 1,094,000,000	$ 1,143,000,000	$ 1,102,000,000	$ 1,151,000,000
Interest rate during period				5.87%	9.12%	6.03%	9.13%
2016 Credit Facility [Member]
Debt Instrument [Line Items]
Total credit facility		$ 1,045,000,000
Secured debt To EBITDA ratio		6.125%
Consolidated net leverage ratio				3.42%		3.42%
Current borrowing capacity				$ 163,000,000		$ 163,000,000
Repayment of term loan debt						59,000,000
2016 Credit Facility [Member] | Letter of Credit [Member]
Debt Instrument [Line Items]
Line of credit, amount outstanding				$ 2,000,000		2,000,000
Amendment [Member]
Debt Instrument [Line Items]
Expected Interest expense, after fees and expenses in fiscal year 2017						5,000,000
Decrease in interest expense at the time of debt refinancing			$ 23,000,000
Term B1 Loan [Member] | 2016 Credit Facility [Member]
Debt Instrument [Line Items]
Total credit facility		$ 200,000,000
Term B2 Loan [Member] | 2016 Credit Facility [Member]
Debt Instrument [Line Items]
Total credit facility		680,000,000
Prepayment of term loan debt						$ 46,000,000
Senior Secured Revolving Credit Facility [Member] | 2016 Credit Facility [Member]
Debt Instrument [Line Items]
Total credit facility		165,000,000
Subfacilities for Issuance Letters of Credit [Member] | 2016 Credit Facility [Member]
Debt Instrument [Line Items]
Total credit facility		35,000,000
Swingline Commitment for Swingline Borrowings [Member] | 2016 Credit Facility [Member]
Debt Instrument [Line Items]
Total credit facility		$ 35,000,000
Morgan Stanley [Member] | Amendment [Member]
Debt Instrument [Line Items]
Borrowing capacity, description						The Amendment was accomplished by (i) the Borrower obtaining new term B1 loan commitments (New Term B1 Loans) to reprice the Existing Term B1 Loans and Morgan Stanley making additional New Term B1 Loans to the Borrower in a principal amount equal to $195 million minus the principal amount of any Existing Term B1 Loans outstanding on the Amendment Effective Date that were converted into New Term B1 Loans on the Amendment Effective Date, and (ii) the Borrower obtaining new term B2 loan commitments (New Term B2 Loans) to reprice the Existing Term B2 Loans and Morgan Stanley making additional New Term B2 Loans to the Borrower in a principal amount equal to $608 million minus the principal amount of any Existing Term B2 Loans outstanding on the Amendment Effective Date that were converted into New Term B2 Loans on the Amendment Effective Date. The proceeds of the New Term B1 Loans and New Term B2 Loans, respectively, were applied to repay in full the Existing Term B1 Loans and Existing Term B2 Loans, respectively, outstanding as of the Amendment Effective Date.
Morgan Stanley [Member] | New Term B1 Loans [Member] | Amendment [Member]
Debt Instrument [Line Items]
Additional borrowing capacity	$ 195,000,000
Morgan Stanley [Member] | New Term B2 Loans [Member] | Amendment [Member]
Debt Instrument [Line Items]
Additional borrowing capacity	$ 608,000,000
Base Rate Loans [Member] | Term B1 Loan [Member] | 2016 Credit Facility [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%	3.25%
Base Rate Loans [Member] | Term B2 Loan [Member] | 2016 Credit Facility [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	2.75%	3.75%
Eurocurrency Loans [Member] | Term B1 Loan [Member] | 2016 Credit Facility [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	3.25%	4.25%
Eurocurrency Loans [Member] | Term B2 Loan [Member] | 2016 Credit Facility [Member]
Debt Instrument [Line Items]
Basis spread on variable rate	3.75%	4.75%

Debt - Schedule of Composition

Debt - Schedule of Composition of Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total debt	$ 1,064,388	$ 1,123,761
Less: current portion of long-term debt	(26,947)	(26,947)
Less: unamortized original issue discount costs and financing fees	(52,527)	(56,821)
Long-term debt	984,914	1,039,993
8.875% Senior Notes Due 2024 [Member]
Debt Instrument [Line Items]
Total debt	300,000	300,000
Term Loan [Member]
Debt Instrument [Line Items]
Total debt	764,000	823,300
Other [Member]
Debt Instrument [Line Items]
Total debt	$ 388	$ 461

Debt - Schedule of Compositio40

Debt - Schedule of Composition of Debt (Parenthetical) (Details) - 8.875% Senior Notes Due 2024 [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Interest percentage	8.875%	8.875%
Maturity year	2,024	2,024

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Sep. 30, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability, notional amount		$ 200
Derivative, expiration date	Dec. 31, 2020
Interest Rate Swap Effective December 29, 2017 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability, notional amount	$ 281

Fair Value Measurements - Other

Fair Value Measurements - Other Terms of Instruments (Details) - Interest Rate Swap [Member]	Mar. 31, 2017	Sep. 30, 2016
London Interbank Offered Rate (LIBOR) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, swaption interest rate	1.00%	1.25%
Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, fixed interest rate	1.947%	3.09%
Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, fixed interest rate	1.949%	3.18%

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value Liabilities Measured on a Recurring Basis (Details) - Recurring [Member] - Level 2 [Member] $ in Thousands	Jun. 30, 2017USD ($)
Other Current Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap liabilities	$ (629)
Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap liabilities	$ (178)

Restructuring Costs - Summary o

Restructuring Costs - Summary of Restructuring Cost (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Restructuring Reserve [Roll Forward]
Beginning Balance	$ 3,828	$ 13,477
Additions	1,859	11,543
Cash payments	(4,153)	(18,763)
Other adjustments		(2,429)
Ending Balance	1,534	3,828
Severance and Related Costs [Member]
Restructuring Reserve [Roll Forward]
Beginning Balance	1,304	4,006
Additions	0	9,357
Cash payments	(1,304)	(12,059)
Other adjustments		0
Ending Balance	0	1,304
Other Restructuring Costs [Member]
Restructuring Reserve [Roll Forward]
Beginning Balance	2,524	9,471
Additions	1,859	2,186
Cash payments	(2,849)	(6,704)
Other adjustments		(2,429)
Ending Balance	$ 1,534	$ 2,524

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 6,050	$ 1,924	$ 11,060	$ 1,022
Effective income tax rate	39.00%	32.20%	39.10%	34.60%

Separate Financial Informatio46

Separate Financial Information of Subsidiary Guarantor of Indebtedness - Additional Information (Details)	Jun. 30, 2017
Guarantees [Member]
Guarantee Obligations [Line Items]
Percentage of voting stock outstanding in subsidiary guarantors	100.00%

Separate Financial Informatio47

Separate Financial Information of Subsidiary Guarantor of Indebtedness - Unaudited Supplemental Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	Jul. 01, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 30,522	$ 48,236	$ 33,311	$ 30,022
Receivables, net	351,914	334,248
Assets held for sale, current		20,242
Other current assets	24,728	30,404
Total current assets	407,164	433,130
Property, plant and equipment, net	43,652	46,547
Goodwill	1,078,454	1,078,454
Identifiable intangible assets, net	377,649	393,891
Deferred tax assets	221,642	232,283
Assets held for sale		11,962
Other assets	4,413	2,292
Total assets	2,132,974	2,198,559
Current liabilities:
Current portion of long-term debt	26,947	26,947
Accounts payable, trade	54,076	43,943
Accrued employment costs	80,035	98,860
Accrued expenses	75,427	76,870
Advance payments and billings in excess of costs incurred	33,815	33,259
Deferred income taxes, current and income tax liabilities	193	209
Liabilities held for sale, current		4,341
Other current liabilities	30,336	36,410
Total current liabilities	300,829	320,839
Long-term debt	984,914	1,039,993
Income tax liabilities	63,256	64,852
Liabilities held for sale		1,084
Other liabilities	63,200	66,986
Total liabilities	1,412,199	1,493,754
Shareholders' equity	720,775	704,805
Total liabilities and equity	2,132,974	2,198,559
Engility Holdings, Inc. [Member]
Current assets:
Investment in subsidiaries	720,775	704,805
Total assets	720,775	704,805
Current liabilities:
Shareholders' equity	720,775	704,805
Total liabilities and equity	720,775	704,805
Engility Corporation [Member]
Current assets:
Cash and cash equivalents	18,251	31,124	18,363	18,313
Receivables, net	311,635	280,709
Intercompany receivables	64,179	83,739
Assets held for sale, current		2,332
Other current assets	21,972	27,437
Total current assets	416,037	425,341
Property, plant and equipment, net	37,212	40,071
Goodwill	1,020,027	1,020,027
Identifiable intangible assets, net	344,539	359,465
Deferred tax assets	198,482	213,296
Investment in subsidiaries	79,961	89,543
Other assets	4,368	2,292
Total assets	2,100,626	2,150,035
Current liabilities:
Current portion of long-term debt	26,947	26,947
Accounts payable, trade	53,921	43,848
Intercompany payable	5,033	758
Accrued employment costs	70,537	87,199
Accrued expenses	75,029	76,520
Advance payments and billings in excess of costs incurred	33,815	33,259
Deferred income taxes, current and income tax liabilities	46
Other current liabilities	29,922	34,398
Total current liabilities	295,250	302,929
Long-term debt	984,914	1,039,993
Income tax liabilities	63,256	64,852
Other liabilities	36,431	37,456
Total liabilities	1,379,851	1,445,230
Shareholders' equity	720,775	704,805
Total liabilities and equity	2,100,626	2,150,035
Subsidiary Guarantors [Member]
Current assets:
Cash and cash equivalents	116	385	2,925	29
Receivables, net	21,515	34,655
Assets held for sale, current		17,910
Other current assets	415	506
Total current assets	22,046	53,456
Property, plant and equipment, net	6,346	6,345
Goodwill	58,427	58,427
Identifiable intangible assets, net	33,110	34,426
Deferred tax assets	23,160	18,987
Assets held for sale		11,962
Investment in subsidiaries	30,082	29,248
Other assets	45
Total assets	173,216	212,851
Current liabilities:
Accounts payable, trade	44	37
Intercompany payable	64,179	83,739
Accrued employment costs	2,240	4,530
Liabilities held for sale, current		4,341
Other current liabilities	23	47
Total current liabilities	66,486	92,694
Liabilities held for sale		1,084
Other liabilities	26,769	29,530
Total liabilities	93,255	123,308
Shareholders' equity	79,961	89,543
Total liabilities and equity	173,216	212,851
Subsidiary Non-guarantors [Member]
Current assets:
Cash and cash equivalents	12,155	16,727	$ 12,023	$ 11,680
Receivables, net	18,764	18,884
Intercompany receivables	5,033	758
Other current assets	2,341	2,461
Total current assets	38,293	38,830
Property, plant and equipment, net	94	131
Total assets	38,387	38,961
Current liabilities:
Accounts payable, trade	111	58
Accrued employment costs	7,258	7,131
Accrued expenses	398	350
Deferred income taxes, current and income tax liabilities	147	230
Other current liabilities	391	1,944
Total current liabilities	8,305	9,713
Total liabilities	8,305	9,713
Shareholders' equity	30,082	29,248
Total liabilities and equity	38,387	38,961
Consolidating Adjustments [Member]
Current assets:
Intercompany receivables	(69,212)	(84,497)
Total current assets	(69,212)	(84,497)
Investment in subsidiaries	(830,818)	(823,596)
Total assets	(900,030)	(908,093)
Current liabilities:
Intercompany payable	(69,212)	(84,497)
Deferred income taxes, current and income tax liabilities		(21)
Other current liabilities		21
Total current liabilities	(69,212)	(84,497)
Total liabilities	(69,212)	(84,497)
Shareholders' equity	(830,818)	(823,596)
Total liabilities and equity	$ (900,030)	$ (908,093)

Separate Financial Informatio48

Separate Financial Information of Subsidiary Guarantor of Indebtedness - Unaudited Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016	Jun. 30, 2017	Jul. 01, 2016
Revenue	$ 494,671	$ 535,432	$ 979,886	$ 1,058,211
Costs and expenses
Cost of revenue	422,999	456,902	838,022	906,232
Selling, general and administrative expenses	37,552	43,467	73,995	90,443
Total costs and expenses	460,551	500,369	912,017	996,675
Operating income	34,120	35,063	67,869	61,536
Interest expense, net	18,529	29,064	39,450	58,503
Other expenses (income), net	93	21	163	82
Income before income taxes	15,498	5,978	28,256	2,951
Provision for income taxes	6,050	1,924	11,060	1,022
Net income	9,448	4,054	17,196	1,929
Less: Net income attributable to non-controlling interest	1,817	1,560	2,632	2,665
Net income (loss) attributable to Engility	7,631	2,494	14,564	(736)
Net income	9,448	4,054	17,196	1,929
Other comprehensive income (loss)	(744)	1,237	(584)	1,808
Comprehensive income	8,704	5,291	16,612	3,737
Less: Net income attributable to non-controlling interest	1,817	1,560	2,632	2,665
Comprehensive income attributable to Engility	6,887	3,731	13,980	1,072
Engility Holdings, Inc. [Member]
Costs and expenses
Income (loss) in equity investments in subsidiaries	7,631	2,494	14,564	(736)
Income before income taxes	7,631	2,494	14,564	(736)
Net income	7,631	2,494	14,564	(736)
Net income (loss) attributable to Engility	7,631	2,494	14,564	(736)
Net income	7,631	2,494	14,564	(736)
Comprehensive income	7,631	2,494	14,564	(736)
Comprehensive income attributable to Engility	7,631	2,494	14,564	(736)
Engility Corporation [Member]
Revenue	432,212	442,354	853,703	875,186
Costs and expenses
Cost of revenue	362,670	363,195	714,578	720,096
Selling, general and administrative expenses	33,330	35,226	65,190	74,032
Total costs and expenses	396,000	398,421	779,768	794,128
Operating income	36,212	43,933	73,935	81,058
Interest expense, net	18,529	29,064	39,450	58,503
Other expenses (income), net	(12)	(41)	(12)	(33)
Income (loss) in equity investments in subsidiaries	(4,333)	(12,133)	(9,490)	(25,579)
Income before income taxes	13,362	2,777	25,007	(2,991)
Provision for income taxes	5,731	283	10,443	(2,255)
Net income	7,631	2,494	14,564	(736)
Net income (loss) attributable to Engility	7,631	2,494	14,564	(736)
Net income	7,631	2,494	14,564	(736)
Other comprehensive income (loss)	(668)	605	(492)	1,176
Comprehensive income	6,963	3,099	14,072	440
Comprehensive income attributable to Engility	6,963	3,099	14,072	440
Subsidiary Guarantors [Member]
Revenue	25,708	53,125	53,397	102,428
Costs and expenses
Cost of revenue	28,341	57,008	58,270	112,848
Selling, general and administrative expenses	3,278	8,320	6,841	14,893
Total costs and expenses	31,619	65,328	65,111	127,741
Operating income	(5,911)	(12,203)	(11,714)	(25,313)
Other expenses (income), net	(1)		(2)
Income (loss) in equity investments in subsidiaries	1,896	1,711	2,839	3,011
Income before income taxes	(4,014)	(10,492)	(8,873)	(22,302)
Provision for income taxes	319	1,641	617	3,277
Net income	(4,333)	(12,133)	(9,490)	(25,579)
Net income (loss) attributable to Engility	(4,333)	(12,133)	(9,490)	(25,579)
Net income	(4,333)	(12,133)	(9,490)	(25,579)
Other comprehensive income (loss)	(76)	632	(92)	632
Comprehensive income	(4,409)	(11,501)	(9,582)	(24,947)
Comprehensive income attributable to Engility	(4,409)	(11,501)	(9,582)	(24,947)
Subsidiary Non-guarantors [Member]
Revenue	36,751	39,953	72,786	80,597
Costs and expenses
Cost of revenue	31,988	36,699	65,174	73,288
Selling, general and administrative expenses	944	(79)	1,964	1,518
Total costs and expenses	32,932	36,620	67,138	74,806
Operating income	3,819	3,333	5,648	5,791
Other expenses (income), net	106	62	177	115
Income before income taxes	3,713	3,271	5,471	5,676
Net income	3,713	3,271	5,471	5,676
Less: Net income attributable to non-controlling interest	1,817	1,560	2,632	2,665
Net income (loss) attributable to Engility	1,896	1,711	2,839	3,011
Net income	3,713	3,271	5,471	5,676
Comprehensive income	3,713	3,271	5,471	5,676
Less: Net income attributable to non-controlling interest	1,817	1,560	2,632	2,665
Comprehensive income attributable to Engility	1,896	1,711	2,839	3,011
Consolidating Adjustments [Member]
Costs and expenses
Income (loss) in equity investments in subsidiaries	(5,194)	7,928	(7,913)	23,304
Income before income taxes	(5,194)	7,928	(7,913)	23,304
Net income	(5,194)	7,928	(7,913)	23,304
Net income (loss) attributable to Engility	(5,194)	7,928	(7,913)	23,304
Net income	(5,194)	7,928	(7,913)	23,304
Comprehensive income	(5,194)	7,928	(7,913)	23,304
Comprehensive income attributable to Engility	$ (5,194)	$ 7,928	$ (7,913)	$ 23,304

Separate Financial Informatio49

Separate Financial Information of Subsidiary Guarantor of Indebtedness - Unaudited Supplemental Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jul. 01, 2016
Operating activities:
Net cash provided by operating activities	$ 24,632	$ 52,661
Investing activities:
Proceeds from sale of business, net of amount placed in escrow	23,005
Proceeds from sale of property, plant and equipment	2,902
Capital expenditures	(2,575)	(9,832)
Net cash provided by (used in) investing activities	23,332	(9,832)
Financing activities:
Repayment of long-term debt	(59,373)	(33,408)
Gross borrowings from revolving credit facility	224,000	53,000
Repayments of revolving credit facility	(224,000)	(53,000)
Proceeds from share-based payment arrangements		214
Payment of employee withholding taxes on share-based compensation	(1,260)	(1,776)
Dividends paid	(407)	(1,702)
Distributions to non-controlling interest member	(4,638)	(2,868)
Net cash used in financing activities	(65,678)	(39,540)
Net change in cash and cash equivalents	(17,714)	3,289
Cash and cash equivalents, beginning of period	48,236	30,022
Cash and cash equivalents, end of period	30,522	33,311
Engility Holdings, Inc. [Member]
Financing activities:
Proceeds from share-based payment arrangements		214
Payment of employee withholding taxes on share-based compensation	(1,260)	(1,776)
Dividends paid	(407)	(1,702)
Due (to) from subsidiaries	1,667	3,264
Engility Corporation [Member]
Operating activities:
Net cash provided by operating activities	999	101,042
Investing activities:
Proceeds from sale of business, net of amount placed in escrow	23,005
Proceeds from sale of property, plant and equipment	2,902
Capital expenditures	(2,575)	(9,832)
Net cash provided by (used in) investing activities	23,332	(9,832)
Financing activities:
Repayment of long-term debt	(59,373)	(33,408)
Gross borrowings from revolving credit facility	224,000	53,000
Repayments of revolving credit facility	(224,000)	(53,000)
Due (to) from subsidiaries	22,169	(57,752)
Net cash used in financing activities	(37,204)	(91,160)
Net change in cash and cash equivalents	(12,873)	50
Cash and cash equivalents, beginning of period	31,124	18,313
Cash and cash equivalents, end of period	18,251	18,363
Subsidiary Guarantors [Member]
Operating activities:
Net cash provided by operating activities	19,291	(53,802)
Financing activities:
Due (to) from subsidiaries	(19,560)	56,698
Net cash used in financing activities	(19,560)	56,698
Net change in cash and cash equivalents	(269)	2,896
Cash and cash equivalents, beginning of period	385	29
Cash and cash equivalents, end of period	116	2,925
Subsidiary Non-guarantors [Member]
Operating activities:
Net cash provided by operating activities	4,342	5,421
Financing activities:
Distributions to non-controlling interest member	(4,638)	(2,868)
Due (to) from subsidiaries	(4,276)	(2,210)
Net cash used in financing activities	(8,914)	(5,078)
Net change in cash and cash equivalents	(4,572)	343
Cash and cash equivalents, beginning of period	16,727	11,680
Cash and cash equivalents, end of period	$ 12,155	$ 12,023