Computer Task (CTG) 10-Q 29 Apr 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document (USD $)	3 Months Ended
In Millions, except Share data, unless otherwise specified	Apr. 03, 2015	Apr. 24, 2015	Jun. 27, 2014
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	3-Apr-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Entity Registrant Name	COMPUTER TASK GROUP INC
Entity Central Index Key	23111
Current Fiscal Year End Date	-19
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		18,716,618
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Public Float			$227.10
Entity Well-known Seasoned Issuer	No

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Apr. 03, 2015	Mar. 28, 2014
Income Statement [Abstract]
Revenue	$97,477	$97,911
Direct costs	80,172	76,979
Selling, general, and administrative expenses	15,092	15,457
Operating income	2,213	5,475
Interest and other income	41	18
Interest and other expense	51	115
Income before income taxes	2,203	5,378
Provision for income taxes	936	2,212
Net income	$1,267	$3,166
Net income per share
Earnings per share, basic (in dollars per share)	$0.08	$0.21
Earnings per share, diluted (in dollars per share)	$0.08	$0.19
Weighted average shares outstanding
Basic (in shares)	15,407	15,153
Diluted (in shares)	15,928	16,576
Cash dividend declared (in dollars per share)	$0.06	$0.06

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 03, 2015	Mar. 28, 2014
Statement of Comprehensive Income [Abstract]
Net income	$1,267	$3,166
Foreign currency adjustment	-1,970	3
Change in pension loss, net of taxes	915	45
Other comprehensive income (loss)	-1,055	48
Comprehensive income	$212	$3,214

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Comprehensive Income - (Parenthetical) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 03, 2015	Mar. 28, 2014
Statement of Comprehensive Income [Abstract]
Taxes attributable to change in pension loss	$23	$13

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Apr. 03, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Assets:
Cash and cash equivalents	$34,420	$40,862
Accounts receivable, net of allowances	67,614	67,843
Prepaid and other current assets	2,782	1,817
Income taxes receivable	1,530	1,684
Deferred income taxes	1,139	1,079
Total current assets	107,485	113,285
Property, equipment and capitalized software, net	6,619	6,793
Goodwill	37,218	37,409
Deferred income taxes	6,130	6,364
Other assets	5,373	6,157
Investments	418	788
Total assets	163,243	170,796
Liabilities:
Accounts payable	6,089	8,865
Accrued compensation	24,391	27,371
Advance billings on contracts	2,054	1,973
Dividend payable	0	896
Other current liabilities	4,933	4,955
Total current liabilities	37,467	44,060
Deferred compensation benefits	14,151	15,480
Other long-term liabilities	286	290
Total liabilities	51,904	59,830
Shareholders' Equity:
Common stock, par value	270	270
Capital in excess of par value	125,653	125,884
Retained earnings	119,322	118,999
Less: Treasury stock	-62,175	-63,511
Stock Trusts	-55,083	-55,083
Accumulated other comprehensive loss	-16,648	-15,593
Total shareholders’ equity	111,339	110,966
Total liabilities and shareholders’ equity	$163,243	$170,796

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Apr. 03, 2015	Dec. 31, 2014
In Thousands, except Share data, unless otherwise specified
Statement of Financial Position [Abstract]
Accounts receivable, allowances	$678	$891
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	27,017,824	27,017,824
Treasury stock, shares	8,295,506	8,486,172
Stock trusts, shares	3,363,351	3,363,351

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 03, 2015	Mar. 28, 2014
Cash flow from operating activities
Net income	$1,267	$3,166
Adjustments:
Depreciation and amortization expense	597	837
Equity-based compensation expense	365	551
Deferred income taxes	150	-197
Deferred compensation	-361	-36
Changes in assets and liabilities:
Increase in accounts receivable	-1,605	-5,527
Increase in prepaid and other current assets	-990	-791
Decrease in income taxes receivable	174	1,778
Decrease in other assets	756	133
Decrease in accounts payable	-2,787	-2,108
Decrease in accrued compensation	-2,293	-6,616
Increase (decrease) in advance billings on contracts	135	-186
Increase (decrease) in other current liabilities	183	-272
Decrease in other long-term liabilities	-4	-7
Net cash used in operating activities	-4,413	-9,275
Cash flow from investing activities:
Additions to property and equipment	-324	-304
Additions to capitalized software	-188	-497
Deferred compensation plan investments, net	374	59
Net cash used in investing activities	-138	-742
Cash flow from financing activities:
Proceeds from stock option plan exercises	1,375	231
Excess tax benefits from equity-based compensation	247	269
Proceeds from Employee Stock Purchase Plan	76	90
Change in cash overdraft, net	108	-159
Dividends paid	-1,814	-748
Purchase of stock for treasury	-798	-3,596
Net cash used in financing activities	-806	-3,913
Effect of exchange rates on cash and cash equivalents	-1,085	12
Net decrease in cash and cash equivalents	-6,442	-13,918
Cash and cash equivalents at beginning of year	40,862	46,227
Cash and cash equivalents at end of quarter	$34,420	$32,309

Financial_Statements

Financial Statements	3 Months Ended
	Apr. 03, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Financial Statements	Financial Statements
	The condensed consolidated financial statements included herein reflect, in the opinion of the management of Computer Task Group, Incorporated (“CTG” or “the Company”), all normal recurring adjustments necessary to present fairly the condensed consolidated financial position, results of operations and comprehensive income, and cash flows for the periods presented.
	The Company's fiscal year-end is December 31. During the year, the quarters generally consist of a 13-week fiscal quarter where the last day of each of the first three quarters is a Friday. The 2015 first quarter began on January 1, 2015 and ended on April 3, 2015. The 2014 first quarter began on January 1, 2014 and ended March 28, 2014. There were 66 and 62 billable days in the first quarters of 2015 and 2014, respectively. In 2015, the Company added one week to its first quarter so that its fiscal quarter-end date of April 3 would approximate the calendar quarter-end date of March 31, and removed one week from the fourth quarter which will end on December 31, 2015.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Apr. 03, 2015
Accounting Policies [Abstract]
Significant Accounting Policies	Summary of Significant Accounting Policies
	Basis of Presentation and Consolidation
	These condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to the SEC rules and regulations. There are no unconsolidated entities, or off-balance sheet arrangements other than certain guarantees supporting office leases and the performance under government contracts in the Company's European operations. All inter-company accounts and transactions have been eliminated.
	The preparation of financial statements and related disclosures in conformity with U.S. generally accepted accounting principles requires the Company's management to make estimates, judgments and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Such estimates include, but are not limited to, the valuation of goodwill and other intangible assets, valuation allowances for deferred tax assets, actuarial assumptions including discount rates and expected rates of return on assets, as applicable, for the Company's defined benefit plans, the allowance for doubtful accounts receivable, assumptions underlying stock option valuation, investment valuation, legal matters, other contingencies, and progress toward completion and direct profit or loss on contracts. Management believes that the information and disclosures provided herein are adequate to present fairly the condensed consolidated financial position, results of operations and comprehensive income, and cash flows of the Company. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's latest Annual Report on Form 10‑K filed with the SEC.
	The Company operates in one industry segment, providing IT services to its clients. These services include IT solutions and IT staffing. CTG provides these primary services to all of the markets that it serves. The services provided typically encompass the IT business solution life cycle, including phases for planning, developing, implementing, managing, and ultimately maintaining the IT solution. A typical customer is an organization with large, complex information and data processing requirements.
	IT solutions and IT staffing revenue as a percentage of total revenue for the quarters ended April 3, 2015 and March 28, 2014 was as follows:
		For the Quarter Ended
		April 3,			March 28,
		2015			2014
	IT solutions	33.1	%		39.3	%
	IT staffing	66.9	%		60.7	%
	Total	100	%		100	%
	The Company promotes a significant portion of its services through four vertical market focus areas: Technology Service Providers, Healthcare (which includes services provided to healthcare providers, health insurers, and life sciences companies), Financial Services, and Energy. The Company focuses on these four vertical areas as it believes that these areas are either higher growth markets than the general IT services market and the general economy, or are areas that provide greater potential for the Company’s growth due to the size of the vertical market. The remainder of CTG’s revenue is derived from general markets.
	CTG’s revenue by vertical market for the quarters ended April 3, 2015 and March 28, 2014 was as follows:
		For the Quarter Ended
		April 3,			March 28,
		2015			2014
	Technology service providers	28.5	%		24.9	%
	Healthcare	24.1	%		30.2	%
	Financial services	7	%		8.1	%
	Energy	5.6	%		6.2	%
	General markets	34.8	%		30.6	%
	Total	100	%		100	%
	Fair Value
	Fair value is defined as the exchange price that would be received for an asset or paid for a liability in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants. The Company utilizes a fair value hierarchy for its assets and liabilities, as applicable, based upon three levels of input, which are:
	Level 1—quoted prices in active markets for identical assets or liabilities (observable)
	Level 2—inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in inactive markets, or other inputs that are observable or can be supported by observable market data for essentially the full term of the asset or liability (observable)
	Level 3—unobservable inputs that are supported by little or no market activity, but are significant to determining the fair value of the asset or liability (unobservable)
	At April 3, 2015 and December 31, 2014, the carrying amounts of the Company’s cash of $34.4 million and $40.9 million, respectively, approximated fair value.
	The Company is also allowed to elect an irrevocable option to measure, on a contract by contract basis, specific financial instruments and certain other items that are currently not being measured at fair value. The Company did not elect to apply the fair value provisions of this accounting standard for any specific contracts during the quarters ended April 3, 2015 or March 28, 2014.
	Life Insurance Policies
	The Company has purchased life insurance on the lives of a number of former employees who are plan participants in the non-qualified defined benefit Executive Supplemental Benefit Plan. Those policies have generated cash surrender value, and the Company has taken loans against the policies. At April 3, 2015 and December 31, 2014, these insurance policies have a gross cash surrender value of $27.8 million and $27.6 million, respectively, outstanding loans and interest total $23.4 million and $23.1 million, respectively, and net cash surrender value balances of $4.4 million and $4.5 million, respectively, which are included on the consolidated balance sheet in “Other Assets” under non-current assets.
	At April 3, 2015 and December 31, 2014, the total death benefit for the remaining policies was approximately $39.1 million and $38.8 million, respectively. Currently, upon the death of all of the remaining plan participants, the Company would expect to receive approximately $15.1 million after the payment of outstanding loans, and, under current tax regulations, record a non-taxable gain of approximately $10.7 million.
	Taxes Collected from Customers
	In instances where the Company collects taxes from its customers for remittance to governmental authorities, primarily in its European operations, revenue and expenses are not presented on a gross basis in the consolidated financial statements as such taxes are recorded in the Company's accounts on a net basis.
	Cash and Cash Equivalents, and Cash Overdrafts
	For purposes of the statement of cash flows, cash and cash equivalents are defined as cash on hand, demand deposits, and short-term, highly liquid investments with a maturity of three months or less. As the Company does not fund its bank accounts for the checks it has written until the checks are presented to the bank for payment, the "change in cash overdraft, net," as presented on the condensed consolidated statements of cash flows represents the increase or decrease in outstanding checks quarter-over-quarter.
	Property, Equipment and Capitalized Software Costs
	Property, equipment and capitalized software at April 3, 2015 and December 31, 2014 are summarized as follows:
	(amounts in thousands)	April 3,				December 31,
		2015				2014
	Property, equipment and capitalized software	$	27,251			$	27,487
	Accumulated depreciation and amortization	(20,632		)		(20,694		)
	Property, equipment and capitalized software, net	$	6,619			$	6,793
	The Company recorded $0.2 million and $0.5 million of capitalized software costs during the quarters ended April 3, 2015 and March 28, 2014, respectively. As of those dates, the Company had capitalized a total of $5.7 million and $6.3 million, respectively, for software projects developed for internal use. Amortization periods range from two to five years, and are evaluated annually for propriety. Amortization expense totaled $0.2 million and $0.4 million in the quarters ended April 3, 2015 and March 28, 2014, respectively. Accumulated amortization for these projects totaled $4.4 million and $3.8 million as of April 3, 2015 and March 28, 2014, respectively.
	Guarantees
	The Company has several guarantees in place in our European operations which support office leases and performance under government contracts. These guarantees total approximately $1.3 million and $1.6 million at April 3, 2015 and December 31, 2014, respectively, and generally have expiration dates ranging from April 2015 through December 2019.
	Recently Issued Accounting Standards
	In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, "Revenue from Contracts with Customers (Topic 606)," ("ASU 2014-09"). ASU 2014-09 outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new revenue recognition model provides a five-step analysis in determining when and how revenue is recognized. The new model will require revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration a company expects to receive in exchange for those goods or services. The pronouncement is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is not permitted. The Company is currently assessing the impact that adopting this new accounting guidance will have on its consolidated financial statements and footnote disclosures.

Net_Income_Per_Share

Net Income Per Share	3 Months Ended
	Apr. 03, 2015
Earnings Per Share [Abstract]
Net Income Per Share	Net Income Per Share
	Basic and diluted earnings per share (EPS) for the quarters ended April 3, 2015 and March 28, 2014 was as follows:
		For the Quarter Ended
	(amounts in thousands, except per-share data)	April 3,		March 28,
		2015		2014
	Weighted-average number of shares outstanding during period	15,407		15,153
	Common stock equivalents - incremental shares primarily under
	stock option plans	521		1,423
	Number of shares on which diluted earnings per share is based	15,928		16,576
	Net income	$	1,267	$	3,166
	Net income per share
	Basic	$	0.08	$	0.21
	Diluted	$	0.08	$	0.19
	Weighted-average shares represent the average number of issued shares less treasury shares and shares held in the Stock Trusts, and for the basic EPS calculations, unvested restricted stock.
	Certain options representing 0.6 million and 0.3 million shares of common stock were outstanding at April 3, 2015 and March 28, 2014, respectively, but were not included in the computation of diluted earnings per share as their effect on the computation would have been anti-dilutive.

Investments

Investments	3 Months Ended
	Apr. 03, 2015
Investments [Abstract]
Investments	Investments
	The Company’s investments consist of mutual funds which are part of the Computer Task Group, Incorporated Non-qualified Key Employee Deferred Compensation Plan. At April 3, 2015 and December 31, 2014, the Company’s investment balances, which are classified as trading securities, totaled approximately $0.4 million and $0.8 million, respectively, and are measured at fair value. As there is an active trading market for these funds, fair value was determined using Level 1 inputs (see note 2 for “Fair Value”). Unrealized gains and losses on these securities are recorded in earnings and were nominal in both the 2015 and 2014 first quarters.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Loss	3 Months Ended
	Apr. 03, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Comprehensive Income (Loss) Note [Text Block]	Accumulated Other Comprehensive Loss
	The components that make up accumulated other comprehensive loss on the condensed consolidated balance sheets at April 3, 2015 and December 31, 2014 are as follows:
	(amounts in thousands)	April 3,			December 31,
		2015			2014
	Foreign currency adjustment	$	(7,781	)	$	(5,811	)
	Pension loss adjustment, net of tax of $1,210 in 2015, and $1,233 in 2014	(8,867		)	(9,782		)
	Accumulated other comprehensive loss	$	(16,648	)	$	(15,593	)
	During the 2015 and 2014 first quarters, actuarial losses were amortized to expense as follows:
	(amounts in thousands)	April 3,			March 28,
		2015			2014
	Amortization of actuarial losses	$	98		$	51
	Income tax	(23		)	(13		)
	Net of tax	$	75		$	38
	The amortization of both prior service cost and actuarial losses are included in determining net periodic pension cost. See note 7, "Deferred Compensation and Other Benefits" for additional information.

Income_Taxes

Income Taxes	3 Months Ended
	Apr. 03, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes
	The Company’s effective tax rate (“ETR”) is calculated quarterly based upon current assumptions relating to the full year’s estimated operating results and various tax-related items. The Company’s normal annual ETR typically ranges from 38% to 40% of pre-tax income. The 2015 first quarter ETR was 42.5% and the 2014 first quarter ETR was 41.1%.
	The ETR was higher than the normal range in the 2015 first quarter primarily due to the expiration of certain federal income tax credits as of December 31, 2014. The Work Opportunity Tax Credit (WOTC) and the Research and Development tax credit (R&D) were not renewed by the U.S. federal government as of April 3, 2015. The ETR was also higher than the normal range in the 2014 first quarter primarily due to the expiration of the WOTC and the R&D as of December 31, 2013, which were not renewed in 2014 as of March 28, 2014.
	At April 3, 2015, the undistributed earnings of foreign subsidiaries amounted to approximately $20.0 million. A deferred tax liability for the taxes related to these unremitted accumulated foreign earnings has not been provided for as the determination of the estimated liability is not practicable and because undistributed earnings of the Company’s foreign subsidiaries are considered to be indefinitely reinvested. Upon distribution of these earnings in the form of dividends or otherwise, the Company would be subject to both U.S. income taxes (subject to an adjustment for foreign tax credits) and withholding taxes payable to the various foreign countries.

Deferred_Compensation_and_Othe

Deferred Compensation and Other Benefits	3 Months Ended
	Apr. 03, 2015
Compensation and Retirement Disclosure [Abstract]
Deferred Compensation and Other Benefits	Deferred Compensation and Other Benefits
	The Company maintains a non-qualified defined benefit Executive Supplemental Benefit Plan (ESBP) that provides certain former key executives with deferred compensation benefits, based on years of service and base compensation, payable during retirement. The plan was amended as of November 30, 1994, to freeze benefits for the participants in the plan at that time.
	Net periodic pension cost for the quarters ended April 3, 2015 and March 28, 2014 for the ESBP was as follows:
	(amounts in thousands)	April 3,			March 28,
		2015			2014
	Interest cost	$	65		$	69
	Amortization of actuarial loss	60			34
	Net periodic pension cost	$	125		$	103
	The ESBP is deemed to be unfunded as the Company has not specifically identified assets to be used to discharge the deferred compensation benefit liabilities. The Company has purchased insurance on the lives of certain plan participants in amounts deemed to be sufficient to reimburse the Company for the costs associated with the plan for those participants. The Company does not anticipate making contributions to the plan other than for benefit payments as required in 2015 and future years. In the first quarter of 2015, the Company has made benefit payments totaling approximately $0.2 million, and expects to make payments in 2015 totaling approximately $0.7 million.
	The Company also retained a contributory defined benefit plan for its previous employees located in the Netherlands (NDBP) when the Company disposed of its subsidiary, CTG Nederland, B.V. Benefits paid are a function of a percentage of career average pay. This plan was curtailed for additional contributions in January 2003. Net periodic pension cost was approximately $18,000 and $23,000 in the quarters ended April 3, 2015 and March 28, 2014, respectively.
	The Company does not anticipate making significant contributions to the NDBP in 2015. The assets for the NDBP are held by Aegon, a financial services firm located in the Netherlands. The assets for the plan are included in a general portfolio of government bonds, a portion of which is allocated to the NDBP based upon the estimated pension liability associated with the plan. The fair market value of the plan’s assets equals the amount allocated to the NDBP at any point in time. The fair value of the assets is determined using a Level 3 methodology (see note 2 for “Fair Value”). The calculation of fair value includes determining the present value of the future expected payments under the plan, including using assumptions such as expected market rates of return and discount rates. In 2015 the plan investments have a targeted minimum return to the Company of 4.0%, which is consistent with historical returns and the 4.0% return guaranteed to the participants of the plan. The Company, in conjunction with Aegon, intends to maintain the current investment strategy of investing plan assets solely in government bonds throughout 2015.
	The change in the fair value of plan assets for the NDBP for the quarters ended April 3, 2015 and March 28, 2014 was as follows:
		For the Quarter Ended
	(amounts in thousands)	April 3,			March 28,
		2015			2014
	Fair value of plan assets at beginning of period	$	7,910		$	8,752
	Return on plan assets	73			86
	Contributions	—			—
	Benefits paid	(35		)	(41		)
	Effect of exchange rate changes	(870		)	2
	Fair Value of plan assets at end of quarter	$	7,078		$	8,799
	The Company maintains the Key Employee Non-Qualified Deferred Compensation Plan for certain key executives. Company contributions to this plan, if any, are based on annually defined financial performance objectives. Cash contributions made to this plan in the 2015 first quarter for amounts earned in 2014 totaled $0.1 million. The investments in the plan are included in the total assets of the Company, and are discussed in note 4, “Investments.” Participants in the plan have the ability to purchase stock units from the Company at current market prices using their available investment balances within the plan. In exchange for the cash received, the Company releases shares out of treasury stock equivalent to the number of share units purchased by the participants. These shares of common stock are not entitled to any voting rights, but will receive dividends in the event any are paid. The shares are being held by the Company, and will be released to the participants as prescribed by their payment elections under the plan. There were no such purchases of stock units in the 2015 first quarter.
	The Company maintains the Non-Employee Director Deferred Compensation Plan for its non-employee directors. Cash contributions were made to the plan in the 2015 first quarter totaling $0.1 million for the non-employee directors.  At the time the contributions were made, the non-employee directors elected to purchase stock units from the Company at current market prices using their available investment balances within the plan. Consistent with the Key Employee Non-Qualified Deferred Compensation Plan, in exchange for cash received, the Company released shares out of treasury stock equivalent to the number of share units purchased by the participants. These shares of common stock are not entitled to any voting rights, but will receive dividends in the event any are paid. The shares are being held by the Company, and will be released to the participants as prescribed by their payment elections under the plan.

Equitybased_Compensation

Equity-based Compensation	3 Months Ended
	Apr. 03, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity-based Compensation	Equity-based Compensation
	During the 2015 first quarter, the Company did not issue any equity-based compensation grants to its employees or non-employee directors. During the 2014 first quarter, the Company issued restricted stock representing 116,900 shares to certain of its employees on February 19, 2014 with a value of $16.93 per share. The stock vests over a period of four years, with 25% of the stock vesting one year from the date of grant, and another 25% vesting each year thereafter until the stock is fully vested to the employee. The Company recognizes compensation expense for these shares over the expected term of the restricted stock, or four years.
	The restricted shares issued are considered outstanding, can be voted, and are eligible to receive dividends in the event any are paid. However, the restricted shares do not include a non-forfeitable right for the holder to receive dividends and none will be paid in the event the awards do not vest. Accordingly, only vested shares of outstanding restricted stock are included in the basic earnings per share calculation. The shares and the share units were granted from the 1991 Restricted Stock Plan and the 2010 Equity Award Plan.

Treasury_Stock

Treasury Stock	3 Months Ended
	Apr. 03, 2015
Treasury Stock [Abstract]
Treasury Stock	Treasury Stock
	During the 2015 first quarter, the Company used approximately $0.8 million to purchase 99,000 shares of its stock for treasury pursuant to the Company’s share repurchase program. At April 3, 2015, approximately 0.5 million shares remained authorized for future purchases. The Company issued 350,000 shares out of treasury stock primarily to fulfill the share requirements from stock option exercises and restricted stock grants during the 2015 first quarter.
	During the 2014 first quarter, the Company used approximately $3.6 million to purchase 211,000 shares of its stock for treasury. At March 28, 2014, approximately 0.9 million shares remained authorized for future purchases. The Company issued 207,000 shares out of treasury stock primarily to fulfill the share requirements from stock option exercises and restricted stock grants during the 2014 first quarter.

Significant_Customers

Significant Customers	3 Months Ended
	Apr. 03, 2015
Significant Customer [Abstract]
Significant Customers	Significant Customers
	In the 2015 first quarter, International Business Machines Corporation (IBM) was the Company’s largest customer and accounted for $23.2 million or 23.8% of consolidated revenue as compared with $21.5 million or 22.0% of revenue in the comparable 2014 period. During the 2014 fourth quarter, the National Technical Services Agreement with IBM was renewed for three years until December 31, 2017. The Company’s accounts receivable from IBM at April 3, 2015 and December 31, 2014 totaled $9.9 million and $10.0 million, respectively.
	In January 2014, IBM announced its intention to spin off its x86 server division to Lenovo, and the initial closing of that sale occurred on September 29, 2014. A portion of the Company's 2014 first quarter revenue from IBM was related to the x86 server division. The Company retained a significant share of the revenue derived from the x86 server division subsequent to transition of the division from IBM to Lenovo.
	In the 2015 first quarter, SDI International (SDI) was the Company’s second largest customer and accounted for $13.6 million or 13.9% of consolidated revenue as compared with $7.3 million or 7.4% of revenue in the comparable 2014 period. SDI acts as a vendor manager for Lenovo, and all of the Company's revenue generated through SDI are for employees working at Lenovo. The Company’s accounts receivable from SDI at April 3, 2015 and December 31, 2014 totaled $10.2 million and $9.2 million, respectively.
	No other customer accounted for 10% or more of the Company's revenue during the 2015 first quarter.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Apr. 03, 2015
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation
	These condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to the SEC rules and regulations. There are no unconsolidated entities, or off-balance sheet arrangements other than certain guarantees supporting office leases and the performance under government contracts in the Company's European operations. All inter-company accounts and transactions have been eliminated.
	The preparation of financial statements and related disclosures in conformity with U.S. generally accepted accounting principles requires the Company's management to make estimates, judgments and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Such estimates include, but are not limited to, the valuation of goodwill and other intangible assets, valuation allowances for deferred tax assets, actuarial assumptions including discount rates and expected rates of return on assets, as applicable, for the Company's defined benefit plans, the allowance for doubtful accounts receivable, assumptions underlying stock option valuation, investment valuation, legal matters, other contingencies, and progress toward completion and direct profit or loss on contracts. Management believes that the information and disclosures provided herein are adequate to present fairly the condensed consolidated financial position, results of operations and comprehensive income, and cash flows of the Company. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's latest Annual Report on Form 10‑K filed with the SEC.
Fair Value	Fair Value
	Fair value is defined as the exchange price that would be received for an asset or paid for a liability in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants. The Company utilizes a fair value hierarchy for its assets and liabilities, as applicable, based upon three levels of input, which are:
	Level 1—quoted prices in active markets for identical assets or liabilities (observable)
	Level 2—inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in inactive markets, or other inputs that are observable or can be supported by observable market data for essentially the full term of the asset or liability (observable)
	Level 3—unobservable inputs that are supported by little or no market activity, but are significant to determining the fair value of the asset or liability (unobservable)
Taxes Collected from Customers	Taxes Collected from Customers
	In instances where the Company collects taxes from its customers for remittance to governmental authorities, primarily in its European operations, revenue and expenses are not presented on a gross basis in the consolidated financial statements as such taxes are recorded in the Company's accounts on a net basis.
Cash and Cash Equivalents, and Cash Overdrafts	Cash and Cash Equivalents, and Cash Overdrafts
	For purposes of the statement of cash flows, cash and cash equivalents are defined as cash on hand, demand deposits, and short-term, highly liquid investments with a maturity of three months or less. As the Company does not fund its bank accounts for the checks it has written until the checks are presented to the bank for payment, the "change in cash overdraft, net," as presented on the condensed consolidated statements of cash flows represents the increase or decrease in outstanding checks quarter-over-quarter.
Recently Issued Accounting Standards	Recently Issued Accounting Standards
	In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, "Revenue from Contracts with Customers (Topic 606)," ("ASU 2014-09"). ASU 2014-09 outlines a new, single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new revenue recognition model provides a five-step analysis in determining when and how revenue is recognized. The new model will require revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration a company expects to receive in exchange for those goods or services. The pronouncement is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, and early adoption is not permitted. The Company is currently assessing the impact that adopting this new accounting guidance will have on its consolidated financial statements and footnote disclosures.

Weighted_Average_Shares_Polici

Weighted Average Shares (Policies)	3 Months Ended
	Apr. 03, 2015
Earnings Per Share [Abstract]
Weighted Average Shares	Weighted-average shares represent the average number of issued shares less treasury shares and shares held in the Stock Trusts, and for the basic EPS calculations, unvested restricted stock.

Undistributed_Earnings_of_Fore

Undistributed Earnings of Foreign Subsidiaries (Policies)	3 Months Ended
	Apr. 03, 2015
Income Tax Disclosure [Abstract]
Undistributed Earnings of Foreign Subsidiaries	At April 3, 2015, the undistributed earnings of foreign subsidiaries amounted to approximately $20.0 million. A deferred tax liability for the taxes related to these unremitted accumulated foreign earnings has not been provided for as the determination of the estimated liability is not practicable and because undistributed earnings of the Company’s foreign subsidiaries are considered to be indefinitely reinvested. Upon distribution of these earnings in the form of dividends or otherwise, the Company would be subject to both U.S. income taxes (subject to an adjustment for foreign tax credits) and withholding taxes payable to the various foreign countries.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Apr. 03, 2015
Accounting Policies [Abstract]
Summary of IT solutions and IT staffing revenue as a percentage of total revenue	IT solutions and IT staffing revenue as a percentage of total revenue for the quarters ended April 3, 2015 and March 28, 2014 was as follows:
		For the Quarter Ended
		April 3,			March 28,
		2015			2014
	IT solutions	33.1	%		39.3	%
	IT staffing	66.9	%		60.7	%
	Total	100	%		100	%
Revenue by vertical market as a percentage of total revenue	CTG’s revenue by vertical market for the quarters ended April 3, 2015 and March 28, 2014 was as follows:
		For the Quarter Ended
		April 3,			March 28,
		2015			2014
	Technology service providers	28.5	%		24.9	%
	Healthcare	24.1	%		30.2	%
	Financial services	7	%		8.1	%
	Energy	5.6	%		6.2	%
	General markets	34.8	%		30.6	%
	Total	100	%		100	%
Schedule of property, equipment and capitalized software costs	Property, equipment and capitalized software at April 3, 2015 and December 31, 2014 are summarized as follows:
	(amounts in thousands)	April 3,				December 31,
		2015				2014
	Property, equipment and capitalized software	$	27,251			$	27,487
	Accumulated depreciation and amortization	(20,632		)		(20,694		)
	Property, equipment and capitalized software, net	$	6,619			$	6,793

Net_Income_Per_Share_Table

Net Income Per Share (Table)	3 Months Ended
	Apr. 03, 2015
Earnings Per Share [Abstract]
Basic and diluted earnings per share	Basic and diluted earnings per share (EPS) for the quarters ended April 3, 2015 and March 28, 2014 was as follows:
		For the Quarter Ended
	(amounts in thousands, except per-share data)	April 3,		March 28,
		2015		2014
	Weighted-average number of shares outstanding during period	15,407		15,153
	Common stock equivalents - incremental shares primarily under
	stock option plans	521		1,423
	Number of shares on which diluted earnings per share is based	15,928		16,576
	Net income	$	1,267	$	3,166
	Net income per share
	Basic	$	0.08	$	0.21
	Diluted	$	0.08	$	0.19

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Apr. 03, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Summary of accumulated other comprehensive loss	The components that make up accumulated other comprehensive loss on the condensed consolidated balance sheets at April 3, 2015 and December 31, 2014 are as follows:
	(amounts in thousands)	April 3,			December 31,
		2015			2014
	Foreign currency adjustment	$	(7,781	)	$	(5,811	)
	Pension loss adjustment, net of tax of $1,210 in 2015, and $1,233 in 2014	(8,867		)	(9,782		)
	Accumulated other comprehensive loss	$	(16,648	)	$	(15,593	)
Reclassifications out of other comprehensive loss	During the 2015 and 2014 first quarters, actuarial losses were amortized to expense as follows:
	(amounts in thousands)	April 3,			March 28,
		2015			2014
	Amortization of actuarial losses	$	98		$	51
	Income tax	(23		)	(13		)
	Net of tax	$	75		$	38

Deferred_Compensation_and_Othe1

Deferred Compensation and Other Benefits (Tables)	3 Months Ended
	Apr. 03, 2015
Deferred Compensation [Abstract]
Schedule of net periodic benefit cost (ESBP)	The change in the fair value of plan assets for the NDBP for the quarters ended April 3, 2015 and March 28, 2014 was as follows:
		For the Quarter Ended
	(amounts in thousands)	April 3,			March 28,
		2015			2014
	Fair value of plan assets at beginning of period	$	7,910		$	8,752
	Return on plan assets	73			86
	Contributions	—			—
	Benefits paid	(35		)	(41		)
	Effect of exchange rate changes	(870		)	2
	Fair Value of plan assets at end of quarter	$	7,078		$	8,799
Fair value of plan assets (NDBP)	Net periodic pension cost for the quarters ended April 3, 2015 and March 28, 2014 for the ESBP was as follows:
	(amounts in thousands)	April 3,			March 28,
		2015			2014
	Interest cost	$	65		$	69
	Amortization of actuarial loss	60			34
	Net periodic pension cost	$	125		$	103

Financial_Statements_Details

Financial Statements (Details)	3 Months Ended
	Apr. 03, 2015	Mar. 28, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Billable days	66 days	62 days

Summary_of_Significant_Account3

Summary of Significant Accounting Policies - Products and Services (Details)	3 Months Ended
	Apr. 03, 2015	Mar. 28, 2014
IT solutions and IT staffing revenue as a percentage of total revenue
Total revenue	100.00%	100.00%
IT solutions [Member]
IT solutions and IT staffing revenue as a percentage of total revenue
Total revenue	33.10%	39.30%
IT staffing [Member]
IT solutions and IT staffing revenue as a percentage of total revenue
Total revenue	66.90%	60.70%

Summary_of_Significant_Account4

Summary of Significant Accounting Policies - Vertical Market (Details)	3 Months Ended
	Apr. 03, 2015	Mar. 28, 2014
Revenue by vertical market as a percentage of total revenue
Total revenue	100.00%	100.00%
Technology Service Providers [Member]
Revenue by vertical market as a percentage of total revenue
Total revenue	28.50%	24.90%
Healthcare [Member]
Revenue by vertical market as a percentage of total revenue
Total revenue	24.10%	30.20%
Financial services [Member]
Revenue by vertical market as a percentage of total revenue
Total revenue	7.00%	8.10%
Energy [Member]
Revenue by vertical market as a percentage of total revenue
Total revenue	5.60%	6.20%
General markets [Member]
Revenue by vertical market as a percentage of total revenue
Total revenue	34.80%	30.60%

Summary_of_Significant_Account5

Summary of Significant Accounting Policies - Markets (Details)	3 Months Ended
	Apr. 03, 2015
	Vertical_Market_Focus_Areas
	Segment
Accounting Policies [Abstract]
Number of operating segments	1
Number of vertical market focus areas	4

Summary_of_Significant_Account6

Summary of Significant Accounting Policies - Fair Value (Details) (USD $)	Apr. 03, 2015	Dec. 31, 2014	Mar. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounting Policies [Abstract]
Cash and cash equivalents	$34,420	$40,862	$32,309	$46,227

Summary_of_Significant_Account7

Summary of Significant Accounting Policies - Life Insurance Policies (Details) (USD $)	Apr. 03, 2015	Dec. 31, 2014
In Millions, unless otherwise specified
Accounting Policies [Abstract]
Gross cash surrender value of life insurance	$27.80	$27.60
Loan on cash surrender value of life insurance	23.4	23.1
Net cash surrender value	4.4	4.5
Total death benefit on life insurance contracts	39.1	38.8
Life insurance proceeds to be received upon death of participants	15.1
Life insurance gain to be recognized upon death of participants	$10.70

Summary_of_Significant_Account8

Summary of Significant Accounting Policies - Property, Equipment and Capitalized Software Costs (Details) (USD $)	3 Months Ended
	Apr. 03, 2015	Mar. 28, 2014	Dec. 31, 2014
Property, equipment and capitalized software [Line Items]
Property, equipment and capitalized software	$27,251,000		$27,487,000
Accumulated depreciation and amortization	-20,632,000		-20,694,000
Property, equipment and capitalized software, net	6,619,000		6,793,000
Depreciation and amortization expense	597,000	837,000
Capitalized software [Member]
Property, equipment and capitalized software [Line Items]
Property, equipment and capitalized software	5,700,000	6,300,000
Capitalized computer software, additions	200,000	500,000
Depreciation and amortization expense	200,000	400,000
Accumulated amortization	$4,400,000	$3,800,000
Capitalized software [Member] | Minimum [Member]
Property, equipment and capitalized software [Line Items]
Capitalized computer software, amortization period	2 years
Capitalized software [Member] | Maximum [Member]
Property, equipment and capitalized software [Line Items]
Capitalized computer software, amortization period	5 years

Summary_of_Significant_Account9

Summary of Significant Accounting Policies - Guarantees (Details) (USD $)	Apr. 03, 2015	Dec. 31, 2014
In Millions, unless otherwise specified
Accounting Policies [Abstract]
Amount of guarantees	$1.30	$1.60

Net_Income_Per_Share_Details

Net Income Per Share (Details) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Apr. 03, 2015	Mar. 28, 2014
Basic and diluted earnings per share
Weighted-average number of shares outstanding during period	15,407	15,153
Common stock equivalents - incremental shares primarily under stock option plans	521	1,423
Number of shares on which diluted earnings per share is based	15,928	16,576
Net income	$1,267	$3,166
Earnings per share, basic (in dollars per share)	$0.08	$0.21
Earnings per share, diluted (in dollars per share)	$0.08	$0.19

Net_Income_Per_Share_Text_Deta

Net Income Per Share - Text (Details)	3 Months Ended
In Millions, unless otherwise specified	Apr. 03, 2015	Mar. 28, 2014
Earnings Per Share [Abstract]
Antidilutive securities	0.6	0.3

Investments_Details

Investments (Details) (USD $)	Apr. 03, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Investments [Abstract]
Investments	$418	$788

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Loss - Table (Details) (USD $)	Apr. 03, 2015	Dec. 31, 2014
In Thousands, unless otherwise specified
Summary of accumulated other comprehensive loss
Foreign currency adjustment	($7,781)	($5,811)
Pension loss adjustment, net of tax	-8,867	-9,782
Accumulated other comprehensive loss	-16,648	-15,593
Tax attributable to accumulated pension loss	$1,210	$1,233

Accumulated_Other_Comprehensiv3

Accumulated Other Comprehensive Loss - Amortization of Actuarial Loss Table (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 03, 2015	Mar. 28, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Amortization of actuarial losses	$98	$51
Income tax	-23	-13
Net of tax	$75	$38

Income_Taxes_Text_Details

Income Taxes - Text (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Apr. 03, 2015	Mar. 28, 2014
Income Tax Rates [Line Items]
Effective tax rate (ETR)	42.50%	41.10%
Undistributed earnings of foreign subsidiaries	$20
Minimum
Income Tax Rates [Line Items]
Effective tax rate (ETR)	38.00%
Maximum
Income Tax Rates [Line Items]
Effective tax rate (ETR)	40.00%

Deferred_Compensation_and_Othe2

Deferred Compensation and Other Benefits - ESBP Net Periodic Pension Cost Table (Details) (ESBP [Member], USD $)	3 Months Ended
	Apr. 03, 2015	Mar. 28, 2014
ESBP [Member]
Net periodic pension cost for the Executive Supplemental Benefit Plan
Interest cost	$65,000	$69,000
Amortization of actuarial loss	60,000	34,000
Net periodic pension cost	$125,000	$103,000

Deferred_Compensation_and_Othe3

Deferred Compensation and Other Benefits - NDBP Change in Fair Value Table (Details) (NDBP, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Apr. 03, 2015	Mar. 28, 2014
NDBP
Fair Value of Plan Assets for the NDBP
Fair value of plan assets at beginning of period	$7,910	$8,752
Return on plan assets	73	86
Employer contributions	0	0
Benefits paid	-35	-41
Effect of exchange rate changes	-870	2
Fair value of plan assets at end of period	$7,078	$8,799

Deferred_Compensation_and_Othe4

Deferred Compensation and Other Benefits - Text (Details) (USD $)	3 Months Ended		12 Months Ended
	Apr. 03, 2015	Mar. 28, 2014	Dec. 31, 2015
ESBP [Member]
Deferred Compensation - Text Details
Net periodic pension cost (benefit)	$125,000	$103,000
Employer contributions	200,000
ESBP [Member] | Scenario, Forecast [Member]
Deferred Compensation - Text Details
Total estimated current year employer contributions			700,000
NDBP [Member]
Deferred Compensation - Text Details
Net periodic pension cost (benefit)	18,000	23,000
Targeted minimum return	4.00%
Guaranteed return	4.00%
Key Employee Non Qualified Deferred Compensation Plan [Member]
Deferred Compensation - Text Details
Employer contributions	100,000
Non-Employee Director Deferred Compensation Plan [Member]
Deferred Compensation - Text Details
Employer contributions	$100,000

Equitybased_Compensation_Text_

Equity-based Compensation - Text (Details) (USD $)	3 Months Ended
	Apr. 03, 2015	Mar. 28, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock issued (in shares)	0	116,900
Restricted stock issued (share value)		$16.93
Annual award vesting percentage	25.00%
Company's 2010 Equity Award Plan (2010 Plan) [Member] [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years

Treasury_Stock_Text_Details

Treasury Stock - Text (Details) (USD $)	3 Months Ended
In Millions, except Share data, unless otherwise specified	Apr. 03, 2015	Mar. 28, 2014
Treasury Stock [Abstract]
Treasury stock purchase	$0.80	$3.60
Treasury stock purchase, shares	99,000	211,000
Remaining shares authorized for repurchase	500,000	900,000
Issued treasury stock, shares	350,000	207,000

Significant_Customers_Text_Det

Significant Customers - Text (Details) (USD $)	3 Months Ended
	Apr. 03, 2015	Mar. 28, 2014	Dec. 31, 2014
Significant Customer (Textual) [Abstract]
Revenue, percentage	100.00%	100.00%
Accounts receivable	$67,614,000		$67,843,000
Significant customer, revenue threshold	10.00%	10.00%
IBM [Member]
Significant Customer (Textual) [Abstract]
Revenue	23,200,000	21,500,000
Revenue, percentage	23.80%	22.00%
Accounts receivable	9,900,000		10,000,000
SDI [Member]
Significant Customer (Textual) [Abstract]
Revenue	13,600,000	7,300,000
Revenue, percentage	13.90%	7.40%
Accounts receivable	$10,200,000		$9,200,000