| Summary of Significant Accounting Policies [Text Block] | 2. 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 or 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 quarter and three quarters ended October 2, 2015 and September 26, 2014 was as follows: For the For the Three Oct. 2, 2015 Sept. 26, 2014 Oct. 2, 2015 Sept. 26, 2014 IT solutions 32.3 % 36.5 % 32.8 % 38.9 % IT staffing 67.7 % 63.5 % 67.2 % 61.1 % Total 100.0 % 100.0 % 100.0 % 100.0 % The Company promotes a significant portion of its services through five vertical market focus areas: Technology Service Providers, Manufacturing, Healthcare (which includes services provided to healthcare providers, health insurers, and life sciences companies), Financial Services, and Energy. The Company focuses on these five 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 quarter and three quarters ended October 2, 2015 and September 26, 2014 was as follows: For the Quarter Ended For the Three Oct. 2, 2015 Sept. 26, 2014 Oct. 2, 2015 Sept. 26, 2014 Technology service providers 32.4 % 29.3 % 30.3 % 26.6 % Manufacturing 24.9 % 23.2 % 26.3 % 22.7 % Healthcare 23.7 % 27.0 % 24.2 % 29.5 % Financial services 6.6 % 7.8 % 6.7 % 7.8 % Energy 5.1 % 5.9 % 5.3 % 6.1 % General markets 7.3 % 6.8 % 7.2 % 7.3 % Total 100.0 % 100.0 % 100.0 % 100.0 % 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 which 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 October 2, 2015 and December 31, 2014 , the carrying amounts of the Company’s cash of $20.9 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 standard for any specific contracts during the quarter or year-to-date periods ended October 2, 2015 or September 26, 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 had previously taken loans against the policies. During the 2015 third quarter and year-to-date period, the Company used approximately $17.6 million and $22.8 million , respectively, in cash to payoff the outstanding loans. At October 2, 2015 and December 31, 2014 , these insurance policies had a gross cash surrender value of $28.6 million and $27.6 million , respectively, outstanding loans and interest totaled $0.0 million and $23.1 million , respectively, and net cash surrender value balances of $28.6 million and $4.5 million , respectively, were included on the consolidated balance sheet in “Cash surrender value of life insurance” under non-current assets. At October 2, 2015 and December 31, 2014 , the total death benefit for the remaining policies was approximately $40.2 million and $38.8 million , respectively. Currently, upon the death of all of the remaining plan participants, the Company would expect to receive approximately $39.6 million , and under current tax regulations, would record a non-taxable gain of approximately $11.0 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 statement of cash flows represents the increase or decrease in outstanding checks for a given period. Property, Equipment and Capitalized Software Costs Property, equipment and capitalized software at October 2, 2015 and December 31, 2014 are summarized as follows: (amounts in thousands) Oct. 2, 2015 Dec. 31, 2014 Property, equipment and capitalized software $ 26,575 $ 27,487 Accumulated depreciation and amortization (21,024 ) (20,694 ) Property, equipment and capitalized software, net $ 5,551 $ 6,793 During the 2015 second quarter, the Company recorded expense for the impairment of one of its capitalized software projects related to IT medical management, primarily for chronic kidney disease, after determining that it had no net realizable value. Although the Company experienced some sales success with research institutions, the Company had been unable to sell the product to payers, its intended market, and therefore discontinued the effort to sell the technology. The remaining net asset value of approximately $1.1 million was written-off to direct costs in the 2015 second quarter operating results. Capitalized software for internal use at October 2, 2015 and December 31, 2014 is summarized as follows: (amounts in thousands) Oct. 2, 2015 Dec. 31, 2014 Capitalized software $ 4,701 $ 5,505 Accumulated amortization on capitalized software (4,214 ) (4,190 ) Capitalized software, net $ 487 $ 1,315 The Company recorded $0.1 million and $0.6 million of capitalized software costs during the quarter and three quarters ended October 2, 2015 , respectively, and $0.4 million and $1.4 million in the corresponding 2014 periods, respectively. Amortization periods range from two to five years, and are evaluated at least annually for propriety. Amortization expense totaled less than $0.1 million and $0.2 million in the quarter, and $0.3 million and $1.0 million in the three quarters ended October 2, 2015 and September 26, 2014 , respectively. Guarantees The Company has several guarantees in place in our European operations which support office leases and performance under government projects. These guarantees totaled approximately $1.2 million and $1.6 million at October 2, 2015 and December 31, 2014 , respectively, and generally have expiration dates ranging from December 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, 2017, 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. |
