Computer Task (CTG) 10-K 15 Mar 23 2022 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Mar. 10, 2023	Jul. 01, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Trading Symbol	CTG
Entity Registrant Name	COMPUTER TASK GROUP, INCORPORATED
Entity Central Index Key	0000023111
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Public Float			$ 132.1
Entity Common Stock, Shares Outstanding		15,747,376
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, par value $0.01 per share
Security Exchange Name	NASDAQ
Entity File Number	1-9410
Entity Incorporation, State or Country Code	NY
Entity Tax Identification Number	16-0912632
Entity Address, Address Line One	300 Corporate Parkway
Entity Address, Address Line Two	Suite 214N
Entity Address, City or Town	Amherst
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14226
City Area Code	716
Local Phone Number	882-8000
Document Annual Report	true
Document Transition Report	false
Documents Incorporated by Reference	None.
Auditor Name	Grant Thornton LLP
Auditor Firm ID	248
Auditor Location	Cleveland, OH, United States

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenue	$ 325,080	$ 392,285	$ 366,091
Direct costs	245,003	305,835	289,133
Selling, general and administrative expenses	69,001	73,708	67,828
Operating income	11,076	12,742	9,130
Interest and other income	359	587	506
Gain on sale of building			824
Non-taxable life insurance gain			987
Interest and other expense	1,881	1,592	786
Income before income taxes	9,554	11,737	10,661
Provision (benefit) for income taxes	2,945	(1,993)	3,022
Net income	$ 6,609	$ 13,730	$ 7,639
Net income per share:
Basic	$ 0.46	$ 0.99	$ 0.56
Diluted	$ 0.44	$ 0.92	$ 0.53
Weighted average shares outstanding:
Basic	14,440	13,926	13,621
Diluted	15,156	14,971	14,427

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 6,609	$ 13,730	$ 7,639
Foreign currency adjustment	(3,296)	(4,052)	5,461
Decrease (increase) in pension loss, net of taxes of $64, $6, and $(156), in 2022, 2021 and 2020, respectively	4,930	2,479	(2,286)
Other comprehensive income (loss)	1,634	(1,573)	3,175
Comprehensive income	$ 8,243	$ 12,157	$ 10,814

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Taxes attributable to change in pension loss	$ (64)	$ (6)	$ (156)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets:
Cash and cash equivalents	$ 25,140,000	$ 35,584,000
Accounts receivable, net of allowances of $397 and $561 in 2022 and 2021, respectively	70,979,000	84,252,000
Prepaid and other current assets	3,769,000	2,849,000
Income taxes receivable		80,000
Total current assets	99,888,000	122,765,000
Property, equipment and capitalized software, net	5,061,000	5,242,000
Operating lease right-of-use assets	18,506,000	22,132,000
Deferred income taxes	2,886,000	4,946,000
Acquired intangibles, net	12,943,000	7,280,000
Goodwill	35,998,000	19,676,000
Cash surrender value of life insurance	4,120,000	4,018,000
Other assets	2,101,000	2,228,000
Investments	116,000	47,000
Total assets	181,619,000	188,334,000
Current Liabilities:
Accounts payable	14,254,000	21,150,000
Accrued compensation	19,016,000	22,534,000
Advance billings on contracts	5,480,000	4,762,000
Short-term operating lease liabilities	5,905,000	6,444,000
Short-term deferred payroll taxes		3,508,000
Other current liabilities	7,066,000	6,585,000
Income taxes payable	212,000
Total current liabilities	51,933,000	64,983,000
Long-term debt	0	0
Deferred compensation benefits	6,424,000	11,437,000
Long-term operating lease liabilities	12,466,000	15,612,000
Deferred income taxes	1,482,000	1,792,000
Other long-term liabilities	3,335,000	73,000
Total liabilities	75,640,000	93,897,000
Shareholders’ Equity:
Common stock, par value $0.01 per share, 150,000,000 shares authorized; 27,017,824 shares issued in both periods	270,000	270,000
Capital in excess of par value	109,868,000	110,330,000
Retained earnings	114,651,000	108,042,000
Less: Treasury stock of 103,504 and 11,841,960 shares at cost, at December 31, 2022 and 2021, respectively	(103,504,000)	(107,265,000)
Accumulated other comprehensive loss	(15,306,000)	(16,940,000)
Total shareholders’ equity	105,979,000	94,437,000
Total liabilities and shareholders’ equity	$ 181,619,000	$ 188,334,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Accounts receivable, allowances	$ 397	$ 581
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	11,274,171	11,667,719

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flow from operating activities:
Net income	$ 6,609	$ 13,730	$ 7,639
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	2,999	3,172	3,309
Equity-based compensation expense	2,563	2,640	2,483
Deferred income taxes	19	(4,731)	(370)
Deferred compensation benefits	(474)	(639)	(108)
Loss (gain) on the sale/disposal of property and equipment	21	15	(799)
Impairment of capitalized software			855
Non-taxable life insurance gain			(987)
Changes in assets and liabilities that provide (use) cash, excluding the effects of acquisitions:
Accounts receivable	12,138	(10,302)	16,961
Prepaid and other current assets	(864)	(374)	(65)
Other long-term assets	120	(408)	(596)
Cash surrender value of life insurance	492	100	749
Accounts payable	(7,905)	2,936	(577)
Accrued compensation	(2,804)	2,085	(3,081)
Income taxes payable / receivable	340	1,125	(1,304)
Deferred payroll taxes	(3,508)	(3,150)	6,658
Advance billings on contracts	993	1,813	1,267
Other current liabilities	(78)	(561)	(818)
Other long-term liabilities	1,224	(40)	(478)
Net cash provided by operating activities	11,885	7,411	30,738
Cash flow from investing activities:
Cash paid for acquisitions, net of cash received	(18,210)		(4,324)
Additions to property and equipment	(1,001)	(1,940)	(1,780)
Additions to capitalized software	(473)		(1,105)
Proceeds from the sale of property and equipment	12		2,442
Premiums paid for life insurance	(594)	(531)	(616)
Proceeds from life insurance			400
Net cash used in investing activities	(20,266)	(2,471)	(4,983)
Cash flow from financing activities:
Proceeds from long-term debt			40,845
Payments on long-term debt	(1,030)		(46,135)
Deferred debt financing costs		(1,206)
Proceeds from stock option plan exercises	216	366
Taxes remitted for shares withheld from equity-based compensation transactions	(1,230)	(399)	(168)
Proceeds from Employee Stock Purchase Plan	181	165	143
Change in cash overdraft, net	843		(370)
Net cash used in financing activities	(1,020)	(1,074)	(5,685)
Effect of exchange rates on cash and cash equivalents	(1,043)	(1,147)	2,014
Net (decrease) increase in cash and cash equivalents	(10,444)	2,719	22,084
Cash and cash equivalents at beginning of year	35,584	32,865	10,781
Cash and cash equivalents at end of year	25,140	$ 35,584	$ 32,865
Supplemental Cash Flow Elements [Abstract]
Acquisition share issuance	1,178
Acquisition stock option issuance	$ 391

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Capital in Excess of Par Value [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (loss) [Member]
Balance at Dec. 31, 2019	$ 66,236	$ 270	$ 112,096	$ 86,673	$ (114,261)	$ (18,542)
Balance, shares at Dec. 31, 2019		27,018,000			12,311,000
Employee Stock Purchase Plan share issuance	$ 143		(128)		$ 271
Employee Stock Purchase Plan share issuance, shares					(29,000)
Stock Option Plan share issuance, net			(193)		$ 193
Stock Option Plan share issuance, shares	0				(6,000)
Restricted stock plan share issuance/forfeiture	$ (168)		(4,851)		$ 4,683
Restricted stock plan share issuance/forfeiture, shares					(434,000)
Equity-based compensation	2,483		2,483
Net income	7,639			7,639
Foreign currency adjustment	5,461					5,461
Pension loss adjustment, net of tax	(2,286)					(2,286)
Balance at Dec. 31, 2020	79,508	$ 270	109,407	94,312	$ (109,114)	(15,367)
Balance, shares at Dec. 31, 2020		27,018,000			11,842,000
Employee Stock Purchase Plan share issuance	165		(9)		$ 174
Employee Stock Purchase Plan share issuance, shares					(19,000)
Stock Option Plan share issuance, net	$ 366		(427)		$ 793
Stock Option Plan share issuance, shares	(65,300)				(82,000)
Restricted stock plan share issuance/forfeiture	$ (399)		(1,281)		$ 882
Restricted stock plan share issuance/forfeiture, shares					(73,000)
Equity-based compensation	2,640		2,640
Net income	13,730			13,730
Foreign currency adjustment	(4,052)					(4,052)
Pension loss adjustment, net of tax	2,479					2,479
Balance at Dec. 31, 2021	$ 94,437	$ 270	110,330	108,042	$ (107,265)	(16,940)
Balance, shares at Dec. 31, 2021	27,017,824	27,018,000			11,668,000
Employee Stock Purchase Plan share issuance	$ 181		(24)		$ 205
Employee Stock Purchase Plan share issuance, shares					(22,000)
Stock Option Plan share issuance, net	$ 216		(233)		$ 449
Stock Option Plan share issuance, shares	(40,000)				(49,000)
Restricted stock plan share issuance/forfeiture	$ (1,230)		(2,742)		$ 1,512
Restricted stock plan share issuance/forfeiture, shares					(149,000)
Acquisition share issuance	1,178		(417)		$ 1,595
Acquisition share issuance, shares					(174,000)
Acquisition stock option issuance	391		391
Equity-based compensation	2,563		2,563
Net income	6,609			6,609
Foreign currency adjustment	(3,296)					(3,296)
Pension loss adjustment, net of tax	4,930					4,930
Balance at Dec. 31, 2022	$ 105,979	$ 270	$ 109,868	$ 114,651	$ (103,504)	$ (15,306)
Balance, shares at Dec. 31, 2022	27,017,824	27,018,000			11,274,000

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Basis of Presentation and Consolidation The consolidated financial statements include the accounts of Computer Task Group, Incorporated, and its subsidiaries (the “Company” or “CTG”), located in North and South America, Western Europe, and India. 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, and purchase obligations for certain software, recruiting and other services. All intercompany accounts have been eliminated. Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with U.S. generally accepted accounting principles. Such estimates primarily relate to the valuation allowances for deferred tax assets, actuarial assumptions including discount rates and expected rates of return, as applicable, for the Company’s defined benefit plans, the allowance for credit losses, the annual impairment assessment, assumptions underlying stock option valuation, investment valuation, estimates of progress toward completion and direct profit or loss on contracts, acquisition and related accounting, legal matters, and other contingencies. The current economic environments in the United States, Canada, Colombia, Western Europe, and India where the Company has operations have increased the degree of uncertainty inherent in these estimates and assumptions. Actual results could differ from those estimates. The Company provides information and technology-related services to its clients. These services include information and technology-related solutions, including supplemental staffing as a solution. CTG provides these 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 client is an organization with large, complex information and data processing requirements. The Company provides a majority of its services in five vertical market focus areas: technology service providers, healthcare (which includes services provided to healthcare providers, health insurers (payers), and life sciences companies), financial services, manufacturing, 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 as a percentage of consolidated revenue for the three years ended December 31, 2022, 2021, and 2020 is as follows: 2022 2021 2020 Technology service providers 22.5 % 26.7 % 31.3 % Healthcare 18.1 % 21.6 % 14.9 % Financial services 15.9 % 16.2 % 15.8 % Manufacturing 15.5 % 11.7 % 13.5 % Energy 5.8 % 5.1 % 6.2 % General markets 22.2 % 18.7 % 18.3 % Total 100.0 % 100.0 % 100.0 % Change in Presentation During the fourth quarter of 2021, the Company further refined its strategy to focus on providing digital services within its IT Solutions business in both North America and Europe and determined that there are certain lower margin staffing accounts within its business that are no longer part of the Company’s long-term business plan. Accordingly, the Company changed its operating and reporting segments from one segment to three segments: North America IT Solutions and Services, Europe IT Solutions and Services, and Non-Strategic Technology Services. Refer to footnote 13, “Segments and Enterprise-Wide Disclosures” for further discussion on the impact of this change. Certain reclassifications were made to prior period amounts in order to conform to the current year presentation. These reclassifications had no impact on the reported consolidated prior period financial results. Revenue and Cost Recognition The Company recognizes revenue when control of the promised good or service is transferred to clients, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. For time-and-material contracts, revenue is recognized as hours are incurred and costs are expended. For contracts with progress billing schedules, primarily monthly, revenue is recognized as services are rendered to the client. Revenue for fixed-price contracts is recognized over time using an input-based approach. Over time revenue recognition best portrays the Company’s performance in transferring control of the goods or services to the client. On most fixed price contracts, revenue recognition is supported through contractual clauses that require the client to pay for work performed to date, including cost plus a reasonable profit margin, for goods or services that have no alternative use to the Company. On certain contracts, revenue recognition is supported through contractual clauses that indicate the client controls the asset, or work in process, as the Company creates or enhances the asset. On a given project, actual salary and indirect labor costs incurred are measured and compared with the total estimate of costs of such items at the completion of the project. Revenue is recognized based upon the percentage-of-completion calculation of total incurred costs to total estimated costs. The Company infrequently works on fixed-price projects that include significant amounts of material or other non-labor related costs that could distort the percent complete within a percentage-of-completion calculation. The Company’s estimate of the total labor costs it expects to incur over the term of the contract is based on the nature of the project and experience on similar projects, and includes management judgments and estimates that affect the amount of revenue recognized on fixed-price contracts in any accounting period. Losses on fixed-price projects are recorded when identified. The Company’s revenue from contracts accounted for under time-and-material, progress billing, and percentage-of-completion methods as a percentage of consolidated revenue for the three years ended December 31, 2022, 2021, and 2020 is as follows: 2022 2021 2020 Time-and-material 76.1 % 79.8 % 81.0 % Progress billing 19.1 % 17.8 % 15.9 % Percentage-of-completion 4.8 % 2.4 % 3.1 % Total 100.0 % 100.0 % 100.0 % The Company recorded revenue by geography for 2022 compared to 2021 and 2021 compared to 2020 as follows: Year Ended December 31, % of total 2022 % of total 2021 Year-Over- Change (dollars in thousands) North America 53.3 % $ 173,409 55.7 % $ 218,344 ( 20.6 )% Europe 46.7 % 151,671 44.3 % 173,941 ( 12.8 )% Total 100.0 % $ 325,080 100.0 % $ 392,285 ( 17.1 )% Year Ended December 31, % of total 2021 % of total 2020 Year-Over- Change (dollars in thousands) North America 55.7 % $ 218,344 55.8 % $ 204,264 6.9 % Europe 44.3 % 173,941 44.2 % 161,827 7.5 % Total 100.0 % $ 392,285 100.0 % $ 366,091 7.2 % The Company includes billable expenses in its accounts as both revenue and direct costs. These billable expenses totaled $ 0.6 million, $ 1.1 million, and $ 1.9 million in 2022, 2021, and 2020, respectively. Significant Judgments With the exception of cost estimates on certain fixed-price projects, there are no other significant judgments used to determine the timing of satisfaction of performance obligations or determining transaction price and amounts allocated to performance obligations. The Company allocates the transaction price based on standalone selling prices for contracts with clients that include more than one performance obligation. Standalone selling prices are based on the expected cost of the good or service plus margin approach. Certain clients may qualify for discounts and rebates, which the Company accounts for as variable consideration. The Company estimates variable consideration and reduces revenue recognized based on the amount it expects to provide to clients. Contract Balances For time-and-material and progress billing contracts, the timing of the Company’s satisfaction of its performance obligations is consistent with the timing of payment. For these contracts, the Company has the right to payment in the amount that corresponds directly with the value of the Company’s performance to date. The Company uses the right to invoice practical expedient that allows the Company to recognize revenue in the amount for which it has the right to invoice for time-and-material and progress billing contracts. Bill schedules for fixed-price contracts are generally consistent with the Company’s performance in transferring control of the goods or services to the client. There are no significant financing components in the Company's contracts with clients. Advance billings represent contract liabilities for cash payments received in advance of the Company's performance. Unbilled receivables are reported within “accounts receivable” on the consolidated balance sheet. Accounts receivable and contract liability balances fluctuate based on the timing of the client’s billing schedule and the Company’s period-end date. There are no significant costs to obtain or fulfill contracts with clients. Transaction Price Allocated to Remaining Performance Obligations As of December 31, 2022 , the aggregate transaction price allocated to unsatisfied or partially unsatisfied performance obligations for fixed-price and all progress billing contracts was approximately $ 9.4 million and $ 38.2 million, respectively. Approximately $ 32.9 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2023 . Approximately $ 14.7 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2024 and beyond . The Company uses the right to invoice practical expedient. Therefore, no disclosure is required for unsatisfied performance obligations for contracts in which the Company recognizes revenue at the amount to which it has the right to invoice for services performed. Taxes Collected from Clients In instances where the Company collects taxes from its clients for remittance to governmental authorities, primarily in its international locations, taxes are recorded in the Company's accounts on a net basis. 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 December 31, 2022 and 2021 , the carrying amounts of the Company’s cash of $ 25.1 million and $ 35.6 million, respectively, approximated fair value. As described in Note 3 of the condensed consolidated financial statements, the Company acquired 100 % of the equity of StarDust in the 2020 first quarter and Eleviant in the 2022 third quarter. In regards to the StarDust and Eleviant acquisitions, Level 3 inputs were used to estimate the fair values of the assets acquired and liabilities assumed. The valuation techniques used to assign fair values to intangible assets included the relief-from-royalty and excess earnings methods. The Company recorded a contingent consideration liability related to the earn-out provision of which a portion will be payable in each period subject to the achievement by Eleviant of revenue and gross profit targets for fiscal 2022, 2023 and 2024. There is no payout if the achievements are below the target threshold. However, in subsequent years, if the preceding year’s targets were not met, an earn-out can be earned for both years if the combined total for gross profit or revenue for the two years exceeds the combined two-year targets. The fair value of this contingent consideration is determined using level 3 inputs. The fair value assigned to the contingent consideration liability is determined using the real options method, which requires inputs such as revenue and gross profit forecasts, discount rate, and other market variables to assess the probability of Eleviant achieving the revenue and gross profit targets. The fair value as of the September 29, 2022 acquisition date was initially recorded in the 2022 third quarter as $ 4.0 million. As of December 31, 2022, the fair value of the remaining contingent consideration liability was determined to be $ 4.0 million. In addition, the Company has a contingent consideration liability related to the earn-out provision of which a portion will be payable in each period subject to the achievement by StarDust of consolidated direct profit targets for fiscal 2020 and 2021. There is no payout if the achievement on either target is below a certain target threshold. The fair value of this contingent consideration is determined using level 3 inputs. The fair value assigned to the contingent consideration liability is determined using the real options method, which requires inputs such as consolidated direct profit forecasts, discount rate, and other market variables to assess the probability of StarDust achieving the revenue and EBIT targets. The fair value as of the March 3, 2020 acquisition date was determined to be $ 0.1 million. The Company paid $ 0.3 million during 2021 relating to the earn-out based on the achievement by StarDust of consolidated direct profit targets for the fiscal year 2020. The fair value of the remaining contingent consideration liability was determined to be zero as the consolidated direct profit target thresholds were not met by StarDust for the fiscal year 2021. As of December 31, 20 22, goodwill recorded on the Company's consolidated balance sheet totaled $ 36.0 million, which relates to the acquisitions completed by the Company in 2018 through 2022. The acquisition of Soft Company in 2018 in the France IT Solutions and Services reporting unit, the 2019 acquisition of Tech-IT is in the Luxembourg IT Solutions and Services reporting unit, the 2020 acquisition of StarDust is in both the North America and France IT Solutions and Services reporting units, and the 2022 acquisition of Eleviant is in the North America IT Solutions and Services reporting unit. In connection with the Company's annual goodwill impairment test, the Company makes various assumptions to determine the estimated fair value of the reporting units to which the goodwill relates. The Company performs the annual impairment review in the fourth quarter of each year. The goodwill impairment test is performed at least annually, unless indicators of an impairment exist in interim periods. The Company compared the estimated fair value of a reporting unit with goodwill to its carrying value. If the carrying amount of a reporting unit’s goodwill exceeds the implied fair value of its goodwill, an impairment loss is recognized in an amount equal to the excess. As of October 2022 fiscal month-end, the Company performed its annual goodwill impairment test for the Luxembourg and France IT Solutions and Services reporting units in conjunction with an external consultant and estimated the fair value based on a combination of the income (estimates of future discounted cash flows) and the market approaches (market multiples for similar companies). The income approach uses a discounted cash flow (DCF) method that utilizes the present value of cash flows and other Level 3 inputs to estimate the fair value of the reporting unit. The future cash flows for the reporting units were projected based upon the Company's estimates of future revenue, a terminal growth rate, operating income and other factors such as working capital and capital expenditures. As part of its projections, the Company took into account expected industry and market conditions for the industries in which the reporting units operate, as well as trends currently impacting the reporting units. As part of our DCF analysis, the Company projected revenue and operating profits, and assumed long-term revenue growth rates in the “terminal year” for both of the reporting units. These projections are based upon the Company's judgment and may change in the future based upon the inherent uncertainty in predicting future results. The market approach utilizes multiples of earnings before interest expense, taxes, depreciation and amortization (EBITDA) to estimate the fair value of the reporting unit. The market multiples used for the Company's reporting units were based on competitor industry data, along with the market multiples for the Company and other factors. In addition, the Company elected to perform a qualitative assessment for its annual goodwill impairment test of the North America IT Solutions and Services reporting unit. The qualitative assessment included the Company's consideration of, among other things, the overall macroeconomic conditions, industry and market considerations, overall financial performance, including revenue and contribution profits, and other relevant company specific events. The carrying value as of October 2022 was approximately $ 12.2 million, $ 5.0 million, and $ 18.8 million for the France, Luxembourg, and North America IT Solutions and Services reporting units, respectively. 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 years ended December 31, 2022 and 2021 . 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. In total, there are policies on 16 individuals, whose average age is 79 years old. These policies have generated cash surrender value and the Company has taken loans against the policies. At December 31, 2022 , the insurance policies that have been borrowed against have a gross cash surrender value of $ 29.5 million, outstanding loans and interest totaling $ 26.0 million, and a net cash surrender value of $ 3.5 million. At December 31, 2021 , these insurance policies had a gross cash surrender value of $ 28.3 million, outstanding loans and interest totaling $ 25.2 million, and a net cash surrender value of $ 3.1 million. At December 31, 2022 and 2021 , the total death benefit for the remaining policies was approximately $ 37.0 million and $ 36.0 million, respectively. Currently, upon the death of all of the plan participants, the Company would expect to receive approximately $ 10.6 million, and under current tax regulations, record a non-taxable gain of approximately $ 7.1 million. During 2020, two participants in the plan passed away. Upon their deaths, the Company recorded a non-taxable life insurance gain totaling approximately $ 1.0 million, which it has recorded on its consolidated statements of income. 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" line item as presented on the consolidated statement of cash flows represents the increase or decrease in outstanding checks for a given period. The cash in the Company’s U.S. banks is insured by the Federal Deposit Insurance Corporation up to the insurable limit of $ 250,000 . As of December 31, 2022, the Company has multiple accounts that carry balances in excess of this insurable limit. The Company’s cash in its foreign bank accounts is not insured. Accounts Receivable Factoring As part of its working capital management, the Company has a factoring agreement to sell certain trade accounts receivables on a non-recourse basis to a third-party financial institution. The Company accounts for these transactions as sales of receivables and presents cash proceeds as cash provided by operating activities in the consolidated statements of cash flows. Total trade accounts receivable sold under the factoring agreement was approximately $ 16.7 million in 2022 and $ 35.8 million in 2021. Factoring fees for the sale of receivables were recorded in direct costs and were $ 0.1 million in each of the years ended December 31, 2022 , 2021, and 2020. Property, Equipment and Capitalized Software Costs Property and equipment are generally stated at historical cost less accumulated depreciation. Depreciation is computed using the straight-line method based on estimated useful lives of one to fifteen years , and begins after an asset has been placed into service. Leasehold improvements are generally depreciated over the shorter of the term of the lease or the useful life of the improvement. The cost of property or equipment sold or otherwise disposed of, along with related accumulated depreciation, is eliminated from the accounts, and the resulting gain or loss, if any, is reflected in current earnings. Maintenance and repairs are charged to expense when incurred, while significant improvements to existing assets are capitalized. Depreciation expense for the Company totaled $ 1.8 million, $ 2.0 million, and $ 1.9 million in 2022, 2021, and 2020, respectively. As of December 31, 2022 and 2021 , the Company had capitalized costs relating to software projects developed for internal use. Amortization periods for these projects range from three to five years , and begins when the software, or enhancements thereto, is available for its intended use. Amortization periods are evaluated annually for propriety. Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When such circumstances exist, the recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or fair value less costs to sell. The Company does not have any long-lived assets that are impaired as of December 31, 2022. During the 2020 second quarter, the Company sold its corporate headquarters located in Buffalo, NY. As the sale price of the building was $ 2.5 million, and the book value of the building was approximately $ 1.6 million, the Company recorded a profit on the sale after related fees of approximately $ 0.8 million in the 2020 second quarter. Leases In accordance with Topic 842 "Leases", the Company is obligated under a number of short and long-term operating leases for office space and equipment, and for automobiles leased in Europe. Segments The Company provides information technology and related services to its clients. These services include digital IT Solutions and Services, and Staffing Services. With digital IT Solutions and Services, the Company generally takes responsibility for the deliverables and some level of project and staff management, and these services may include high-end advisory or business-related consulting. When providing Staffing Services, including managed staffing, staff augmentation, and volume staffing, personnel are provided to clients based upon their requirements for specific skills, who then, in turn, take their direction from clients’ managers. In prior years, and in 2021 prior to the fourth quarter, the Company reported its results in one segment. This included operating segments for each of North America and Europe. The services the Company provided, regardless of geography or industry, were similar in nature and produced similar results. Additionally, the CEO, who is the Company’s chief operating decision maker, made decisions on investments and allocated resources at the North America or Europe level. Accordingly, given the consistency of the services provided and the results, the Company aggregated those results into one reporting segment. During the 2021 fourth quarter, the Company further refined its strategy to focus on providing digital services within its IT Solutions business in both North America and in Europe. As part of this process, the Company also determined that there are certain lower margin staffing accounts within its business that are no longer part of the Company’s long-term business plan. The focus includes investing in business development, solutions, delivery, and marketing for IT Solutions, and critically evaluating each significant staffing engagement as it comes up for renewal to determine if the Company would continue to provide those services to its client. These decisions are based on, among other factors, critically evaluating the work performed, the availability of the resources, the client, the long-term opportunities for the services provided at the client, and the revenue and profit associated with the engagement. As a part of this refinement of the strategy in the 2021 fourth quarter, the Company is operating and reporting in three segments within its business: North America IT Solutions and Services, Europe IT Solutions and Services, and Non-Strategic Technology Services. Goodwill The goodwill recorded on the Company's consolidated balance sheet at December 31, 2022 relates to the acquisition of Soft Company in the 2018 first quarter, Tech-IT in the 2019 first quarter, StarDust in the 2020 first quarter, and Eleviant in the 2022 third quarter. In accordance with current accounting guidance for “Intangibles - Goodwill and Other,” the Company performs goodwill impairment testing at least annually (in the Company’s fourth quarter), unless indicators of impairment exist in interim periods. If impairment indicators are present and the estimated future undiscounted cash flows are less than the carrying value of the long-lived assets, the carrying value would be reduced to the estimated fair value. There were no impairments recorded in the Company’s consolidated financial statements during 2022, 2021, or 2020. The changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2021 are as follows: (amounts in thousands) Balance at December 31, 2020 $ 21,275 Acquired goodwill — Foreign currency translation ( 1,599 ) Balance at December 31, 2021 $ 19,676 Acquired goodwill 17,439 Foreign currency translation ( 1,117 ) Balance at December 31, 2022 $ 35,998 The Company’s goodwill at December 31, 2022 totaled $ 36.0 million, including $ 17.2 million in the Europe IT Solutions and Services segment and $ 18.8 milli on in the North America IT Solutions and Services segment. The significant addition to goodwill balances in the North America IT Solutions and Services segment is due to the acquisition of Eleviant in the third quarter of 2022. At December 3 1, 2021, the Company's goodwill totaled $ 19.7 million, including $ 18.3 million in the Europe IT Solutions and Services segment, and $ 1.4 million in the North America IT Solutions and Services segment. At December 31, 2020, the Company’s goodwill balance totaled $ 21.3 million, and was wholly included in the Company’s Europe IT Solutions and Services segment. Acquired Intangibles Assets Acquired intangible assets at December 31, 2022 consist of the following: (amounts in thousands) Estimated Gross Carrying Accumulated Foreign Currency Translation Net Carrying Trademarks 2 years $ 1,532 $ ( 1,380 ) $ ( 152 ) $ — Technology 10 years 1,141 ( 161 ) ( 23 ) 957 Customer relationships 7 - 13 years 17,196 ( 4,053 ) ( 1,157 ) 11,986 Total $ 19,869 $ ( 5,594 ) $ ( 1,332 ) $ 12,943 Acquired intangible assets at December 31, 2021 consisted of the following: (amounts in thousands) Estimated Gross Carrying Accumulated Foreign Currency Translation Net Carrying Trademarks 2 years $ 1,532 $ ( 1,454 ) $ ( 70 ) $ 8 Technology 10 years 591 ( 110 ) 10 491 Customer relationships 7 - 13 years 10,496 ( 3,121 ) ( 594 ) 6,781 Total $ 12,619 $ ( 4,685 ) $ ( 654 ) $ 7,280 Amortization expense for the Company's acquired intangibles was $ 1.2 million in both 2022 and 2021, and $ 1.4 million in 2020. Estimated amortization expense for the next five fiscal years, and thereafter, is as follows (amounts in thousands): Year Annual 2023 $ 1,673 2024 1,692 2025 1,692 2026 1,692 2027 1,290 Thereafter 4,904 Total $ 12,943 Income Taxes The Company provides for deferred income taxes for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. In assessing the realizability of deferred tax assets, management considers, within each taxing jurisdiction, whether it is more likely than not that all or some portion of the deferred tax assets will be realized, or that a valuation allowance is required. Management considers all available evidence, both positive and negative, in assessing realizability of its deferred tax assets. A key component of this assessment is management’s critical evaluation of current and future impacts of business and economic factors on the Company’s ability to generate future taxable income. Factors that may affect the Company’s ability to generate taxable income include, but are not limited to increased competition, a decline in revenue or margins, a loss of market share, the availability of qualified professional staff, and a decrease in demand for the Company’s services. The analysis that the Company prepared to determine the valuation allowance required significant judgment and assumptions regarding future market conditions as well as forecasts for profits, taxable income, and taxable income by jurisdiction. Due to the sensitivity of the analysis, changes to the assumptions in subsequent periods could have a material effect on the valuation allowance. Additionally, management has determined that a valuation allowance is required against its Netherlands and India deferred taxes. The total valuation allowance recorded against these deferred tax assets is $ 0.7 million, a net decrease of $ 1.4 million during the year driven by a change in the discount rate on a European pension plan, of which less than $ 0.1 million was recorded as income tax benefit in the consolidated statement of operations. The Company recognizes, as applicable, accrued interest and penalties related to unrecognized tax benefits (if any) in tax expense. The Company establishes an unrecognized tax benefit based upon the anticipated outcome of tax positions taken for financial statement purposes compared with positions taken on the Company’s tax returns. The Company records the benefit for unrecognized tax benefits only when it is more likely than not that the position will be sustained upon examination by the taxing authorities. The Company reviews its unrecognized tax benefits on a quarterly basis. Such reviews include consideration of factors such as the cause of the action, the degree of probability of an unfavorable outcome, the Company’s ability to estimate the liability, and the timing of the liability and how it will impact the Company’s other tax attributes. Equity-Based Compensation The Company records the fair value of equity-based compensation expense for all equity-based compensa

Property, Equipment and Capital

Property, Equipment and Capitalized Software	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, Equipment and Capitalized Software	2. Property, Equipment and Capitalized Software Property, equipment and capitalized software at December 31, 2022 and 2021 are summarized as follows: December 31, Useful Life 2022 2021 (amounts in thousands) (years) Equipment 2 - 10 $ 6,739 $ 6,796 Furniture 5 - 10 1,790 1,875 Capitalized software 3 - 5 1,484 2,377 Other software 2 - 5 2,799 2,234 Leasehold improvements 1 - 15 2,274 2,346 $ 15,086 $ 15,628 Accumulated depreciation and amortization ( 10,025 ) ( 10,386 ) $ 5,061 $ 5,242 The Company capitalizes software projects developed for commercial use. The Company recorded capitalized software costs during 2022 and 2021 as follows: For the year ended December 31, (amounts in thousands) 2022 2021 Capitalized software, beginning balance $ 1,607 $ 1,619 Foreign currency translation ( 123 ) ( 12 ) Capitalized software $ 1,484 $ 1,607 Capitalized software amortization periods range from three to five years , and are evaluated periodically for propriety. The Company capitalized a total of $ 0.5 million of costs related to the development of software for sale or license during 2022. Amortization expense and accumulated amortization for these projects at December 31, 2022 and 2021 are as follows: For the year ended December 31, (amounts in thousands) 2022 2021 Accumulated amortization, beginning balance $ 978 $ 502 Amortization expense 254 476 Accumulated amortization $ 1,232 $ 978

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Acquisitions	3. Acquisitions Eleviant Technologies Inc. ("Eleviant”) On September 29, 2022, the Company acquired 100 % of the equity of Eleviant for approximately $ 19.0 million, including $ 17.4 million of cash on hand. In addition to the cash payment, Eleviant owners and executives were issued 173,802 shares of common stock valued at $ 1.2 million, and 200,000 stock options from the 2020 Equity Award Plan at the date of acquisition, valued at $ 0.4 million. The U.S.-based Eleviant is a provider of digital transformation services and solutions, and is headquartered in Dallas, TX, with operations in Chennai and Coimbatore, India. Eleviant’s offerings support the new ways enterprises work, communicate, and scale today and focus on cloud, application modernization, mobile, artificial intelligence (AI), machine learning (ML), and robotic process automization (RPA). Eleviant’s services are supported by a portfolio of supporting solutions, including PeopleOne, a Digital Workplace platform for employee engagement, communication, and collaboration; vChat, a chatbot builder platform; and vBots, an RPA builder platform. The acquisition is expected to aid CTG in accelerating the growth of digital solutions sales to clients in the Americas and Europe and create new points of entry with proven technology services and solutions. The results of operations of Eleviant have been included in the Company’s consolidated financial results since the date of acquisition. As the Company has determined that the acquisition is not material to its existing operations, certain disclosures, including proforma financial information, have not been included in this annual report on Form 10-K. An earn-out of $ 5.0 million can be earned, a portion of which will be payable in each period subject to the achievement of revenue and gross profit targets for fiscal 2022, 2023 and 2024. Additionally, for each $ 10,000 of gross profit or revenue achieved above the targets, an additional $ 2,000 can be earned, with no maximum limit. There is no payout if the achievement is below the target threshold. However, in subsequent years, if the preceding year’s targets were not met, an earn-out can be earned for both years if the combined total for gross profit or revenue for the two years exceeds the combined two-year targets. The fair value as of the September 29, 2022 acquisition date was $ 4.0 million. The remaining fair value of the remaining contingent consideration liability was determined to be approximately $ 4.0 million as of December 31, 2022. Approximately $ 0.9 million and $ 3.1 million of the remaining contingent consideration liabilities is recorded in "Other current liabilities" and "Other long-term liabilities", respectively, on the consolidated balance sheet as of December 31, 2022. The acquisition fair value of the consideration for the acquisition of Eleviant consisted of the following as of September 29, 2022: (amounts in thousands) Cash consideration $ 17,382 Share issuance 1,178 Stock option issuance - 3 month vest 166 Stock option issuance - 12 month vest 225 Fair value of contingent consideration 4,000 Fair value of purchase consideration $ 22,951 The following table summarizes the allocation of the aggregate purchase price consideration to the fair value of the assets acquired and liabilities assumed as of September 29, 2022: (amounts in thousands) Assets Acquired: Cash $ 755 Accounts receivable 1,605 Prepaids and other current assets 178 Property and equipment, net 437 Taxes receivable 48 Acquired intangibles 7,250 Goodwill 17,439 Total assets acquired $ 27,712 Liabilities Assumed: Accounts payable $ 492 Short-term debt 601 Accrued compensation 355 Other current liabilities 205 Long-term debt 982 Deferred compensation benefits 324 Deferred tax liability 1,802 Total liabilities assumed 4,761 Net assets acquired $ 22,951 At December 31, 2022, the Company allocated value to current assets and liabilities based on book values at September 29, 2022, which approximates fair value. The excess consideration was recorded as goodwill, which is not deductible for income tax purposes, and is driven by Eleviant providing a high level of digital IT solutions and offshore delivery capabilities. (amounts in thousands) Fair Value Estimated Technology $ 550 10 years Customer relationships 6,700 10 years Fair value of purchase consideration $ 7,250 The Company incurred acquisition-related legal and consulting fees, expenses related to retention bonuses, and amortization of intangible assets of approximately $ 0.8 million in 2022, which were recorded as a component of selling, general, and administrative expenses in the consolidated statements of income. The accounting for this acquisition was updated in the fourth quarter of 2022, including an allocation to intangible assets of $ 7.3 million, but the preliminary purchase accounting for intangible assets has not yet been finalized as of December 31, 2022. StarDust SAS (“StarDust”) On March 3, 2020, the Company acquired 100 % of the equity of StarDust, for approximately $ 6.1 million (€ 5.5 million based on a EUR into USD exchange rate of 1.1145 ). The acquisition was funded using cash on hand and borrowings under the Credit and Security Agreement. The France-based StarDust, is a leading provider of testing and quality assurance for digital services with offices in Marseille, France, and Montreal, Canada. StarDust offers a complete range of testing services, including functional, multilingual, operational, environmental, regression, and application benchmarking, covering digital services and website, software, mobile applications, and Internet of Things connected objects. The acquisition expanded the Company’s global testing capabilities. The results of operations of StarDust have been included in the Company’s consolidated financial results since the date of acquisition. As the Company has determined that the acquisition is not material to its existing operations, certain disclosures, including proforma financial information, have not been included in this annual report on Form 10-K. An earn-out of up to $ 1.1 million (€ 1.0 million based on a EUR into USD exchange rate of 1.1145 ) can be earned, a portion of which will be payable in each period subject to the achievement of consolidated direct profit targets for fiscal 2020 and 2021. Additionally, for each € 10,000 of consolidated direct profit achieved above the target, an additional € 1,000 can be earned, with no maximum limit. There is no payout if the achievement is below the target threshold. The fair value as of the March 3, 2020 acquisition date was determined to be $ 0.1 million. During 2021, the Company paid $ 0.3 million relating to the earn-out based on the achievement by StarDust of consolidated direct profit targets for the fiscal year 2020. As of December 31, 2021, the fair value of the remaining contingent consideration liability was determined to be zero as the consolidated direct profit targets were not met by StarDust for the fiscal year 2021. The acquisition date fair value of the consideration for the acquisition of StarDust consisted of the following as of March 3, 2020: (amounts in thousands) Cash consideration $ 6,122 Fair value of contingent consideration 111 Fair value of purchase consideration $ 6,233 The following table summarizes the allocation of the aggregate purchase consideration to the fair value of the assets acquired and liabilities assumed as of March 3, 2020: (amounts in thousands) Assets Acquired: Cash $ 1,798 Accounts receivable 1,303 Prepaids & other 71 Property & equipment, net 327 Acquired intangibles 1,282 Goodwill 2,757 Total assets acquired $ 7,538 Liabilities Assumed: Accounts payable $ 285 Accrued compensation 307 Taxes payable 222 Other liabilities 163 Deferred income taxes 328 Total liabilities assumed $ 1,305 Net assets acquired $ 6,233 The purchase consideration for the acquisition was allocated to the assets acquired and liabilities assumed based upon their respective fair values. The excess consideration was recorded as goodwill, which is not deductible for income tax purposes. (amounts in thousands) Fair Value Estimated Trademarks $ 100 2 years Technology 591 10 years Customer relationships 591 7 years Fair value of purchase consideration $ 1,282 The Company incurred adjustments to the fair value of the earn-out liability, and amortization of intangible assets of approximately $ 0.1 million and $( 0.2 ) million in 2022 and 2021, respectively, which were recorded as a component of selling, general, and administrative expenses in the consolidated statements of income. The purchase price allocation for this acquisition has been finalized.

Debt

Debt	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt	4. Debt The Company entered into an asset-based lending revolving credit agreement (Credit Agreement) during the 2021 second quarter, which has a five-year term that expires in May 2026 , replacing its previous agreement. Under this Credit Agreement, the Company can borrow up to $ 50.0 million depending on collateral availability. The Credit Agreement is collateralized by the Company’s accounts receivable in the United States, Belgium, and Luxembourg. The London Interbank Offered Rate (“LIBOR”), the interest rate benchmark used as a reference rate on the Company's Credit Agreement, began being phased out at the beginning of calendar year 2022, with the one-month LIBOR scheduled to cease immediately after June 30, 2023. A reference rate based on the Secured Overnight Financing Rate (“SOFR”), and other alternative benchmark rates, are replacing LIBOR. The Company can borrow under the agreement at either rate at its discretion. Interest rates range from 1.5 % to 2.0 % over SOFR or EURIBOR loans, and 0.5 % to 1.0 % over base rate (prime rate) loans. The Company’s previous Credit and Security Agreement was terminated during the 2021 second quarter. At December 31, 2022 and December 31, 2021, there were no amounts outstanding under the Credit Agreement. The Company borrows or repays its debts as needed based upon its working capital obligations, including the timing of the U.S. bi-weekly payroll. There were no borrowings during 2022 and 2021. Total commitment fees incurred totaled approximately $ 0.2 million in 2020, while interest paid in 2020 totaled $ 0.2 million under the previous Credit and Security Agreement. Under the Credit Agreement, the Company is required to meet one financial covenant in order to maintain borrowings under its revolving credit line, pay dividends, and make acquisitions. The covenant is measured quarterly, and at December 31, 2022 represented a fixed charge coverage ratio, where for the trailing twelve months the consolidated earnings before interest, taxes, depreciation, and amortization (EBITDA) adjusted for, amongst other items, equity-based compensation and severance expenses, must be greater than 1.0 times the consolidated interest expense paid in cash and any scheduled principal payments. The fixed charge coverage ratio is only tested if availability, subject to a maximum of the commitment of $ 50.0 million, on the measurement date is less than the greater of 12.5 % of the total loan availability or $ 5.0 million. Actual borrowings by CTG under the Credit Agreement are subject to a borrowing base, which is a formula based on certain eligible receivables and reserves for each country included in the Credit Agreement (the United States, Belgium, and Luxembourg). Receivable balances from the Company's largest client, IBM, have been removed from the Credit Agreement as collateral, as the Company had entered into a factoring arrangement for those receivables. Total availability as of December 31, 2022 was approximately $ 33.0 million. The Company’s compliance with its financial covenant was not required to be tested at December 31, 2022 as the availability under the Credit Agreement was in excess of 12.5 % of the total loan availability. The Company was in compliance with its applicable covenants at December 31, 2021 and under the previous Credit and Security Agreement at December 31, 2020. As part of the Eleviant acquisition, the Company has $ 0.7 million outstanding under a revolving line of credit as of December 31, 2022. The interest rate is 8.0 %, and the amount outstanding is included in "Accounts Payable" on the Company's Consolidated Balance Sheet. During 2021, the Company wrote-off approximately $ 0.1 million in deferred financing fees associated with its previous Credit and Security Agreement. The Company incurred approximately $ 1.4 million in fees associated with the Credit Agreement which have been deferred and will be amortized over the life of the agreement ( 60 months).

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	5. Income Taxes The provision for income taxes for 2022, 2021, and 2020 consists of the following: 2022 2021 2020 (amounts in thousands) Domestic and foreign components of income before Domestic $ 2,955 $ 4,797 $ 2,497 Foreign 6,599 6,940 8,164 Total income before income taxes $ 9,554 $ 11,737 $ 10,661 The provision (benefit) for income taxes consists of: Current tax: U.S. federal $ 188 $ ( 219 ) $ 258 Foreign 2,586 2,654 2,679 U.S. state and local 160 138 365 Total current tax 2,934 2,573 3,302 Deferred tax: U.S. federal 69 ( 3,810 ) — Foreign ( 17 ) 60 ( 280 ) U.S. state and local ( 41 ) ( 816 ) — Total deferred tax 11 ( 4,566 ) ( 280 ) Total tax $ 2,945 $ ( 1,993 ) $ 3,022 The effective and statutory income tax rate can be reconciled Tax at statutory rate $ 2,006 $ 2,465 $ 2,239 State tax, net of federal benefit 144 280 53 Non-taxable income ( 224 ) ( 192 ) ( 393 ) Non-deductible expenses 694 9 569 Change in estimate primarily related to foreign taxes 303 352 ( 227 ) Change in valuation allowance related to U.S. federal taxes — ( 5,229 ) 1,952 Change in estimate primarily related to U.S. federal taxes 49 — ( 1,141 ) Tax credits ( 512 ) ( 260 ) ( 679 ) GILTI — — 146 Foreign rate differential 441 504 488 Other, net 44 78 15 Total tax $ 2,945 $ ( 1,993 ) $ 3,022 Effective income tax rate 30.8 % ( 17.0 )% 28.3 % The ETR was lower in 2021 primarily due to the reversal of the valuation allowance against the Company’s US deferred tax assets. The Company’s deferred tax assets and liabilities at December 31, 2022 and 2021 consist of the following: December 31, 2022 2021 (amounts in thousands) Assets Deferred compensation $ 2,959 $ 4,498 Loss and credit carryforwards 701 1,454 Accruals deductible for tax purposes when paid 231 908 State taxes 715 639 Depreciation 34 42 Unrealized gain 143 74 Leases 4,726 5,691 Research and development expenses 1,086 — Other 41 13 Gross deferred tax assets 10,636 13,319 Deferred tax asset valuation allowance ( 746 ) ( 2,128 ) Gross deferred tax assets less valuation allowance 9,890 11,191 Liabilities Amortization ( 3,221 ) ( 1,847 ) Depreciation ( 521 ) ( 477 ) Leases ( 4,726 ) ( 5,691 ) Deferred compensation ( 18 ) ( 22 ) Gross deferred tax liabilities ( 8,486 ) ( 8,037 ) Net deferred tax assets (liabilities) $ 1,404 $ 3,154 Net deferred tax assets and liabilities are recorded as follows: Net non-current assets $ 2,886 $ 4,946 Net non-current liabilities ( 1,482 ) ( 1,792 ) Net deferred tax assets (liabilities) $ 1,404 $ 3,154 In assessing the realizability of deferred tax assets, management considers, within each taxing jurisdiction, whether it is more likely than not that all or some portion of the deferred tax assets will be realized, or that a valuation allowance is required. Management considers all available evidence, both positive and negative, in assessing realizability of its deferred tax assets. A key component of this assessment is management’s critical evaluation of current and future impacts of business and economic factors on the Company’s ability to generate future taxable income. Factors that may affect the Company’s ability to generate taxable income include, but are not limited to, increased competition, a decline in revenue or margins, a loss of market share, the availability of qualified professional staff, and a decrease in demand for the Company’s services. The analysis that the Company prepared to determine the valuation allowance required significant judgment and assumptions regarding future market conditions as well as forecasts for profits, taxable income, and taxable income by jurisdiction. Due to the sensitivity of the analysis, changes to the assumptions in subsequent periods could have a material effect on the valuation allowance. Additionally, management has determined that a valuation allowance is required against its Netherlands and India deferred taxes. The total valuation allowance recorded against these deferred tax assets is $ 0.7 million, a net decrease of $ 1.4 million during the year driven by a change in the discount rate on a European pension plan, of which less than $ 0.1 million was recorded as income tax benefit in the consolidated statement of operations. The Company has various state net operating loss carryforwards of $ 0.6 million. The state carryforwards begin to expire in 2023 . The Company has net operating loss carryforwards in the Netherlands, United Kingdom, and India of $ 0.2 million, $ 0.5 million, and $ 0.8 million, respectively. The carryforwards in the Netherlands begin to expire in 2023 , the carryforwards in the United Kingdom have no expiration date, and the carryforwards in India begin to expire in 2028 . At December 31, 2022, the Company believes it has adequately provided for its tax-related liabilities, and that no reserve for unrecognized tax benefits is necessary. No significant change in the total amount of unrecognized tax benefits is expected within the next twelve months. The Company recognizes accrued interest and penalties related to unrecognized tax benefits (if any) in tax expense, as applicable. At December 31, 2022 and 2021 , the Company had no accrual for the payment of interest and penalties. The Company has not recorded a U.S. deferred tax liability for the excess book basis over the tax basis of its investments in foreign subsidiaries as these amounts continue to be indefinitely reinvested in foreign operations. Net income tax payments during 2022, 2021, and 2020 totaled $ 3.0 million, $ 2.7 million, and $ 4.2 million, respectively.

Lease Commitments

Lease Commitments	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Lease Commitments	6. Lease Commitments The Company accounts for its leases under Topic 842, “Leases”. The Company is obligated under a number of long-term operating leases for office space and office equipment, and for automobiles leased in Europe. Most leases contain both lease components (fixed payments for rent) and non-lease components (common-area maintenance and other services). The Company has elected the practical expedient to separate lease and non-lease components for its office leases and has elected to group lease and non-lease components for its vehicle leases. Some leases contain renewal options with escalation clauses commensurate with local market fluctuations, however, generally limiting an annual increase to no more than 5.0 % of the existing lease payment. The exercise of lease renewal options is at the Company’s sole discretion. The Company has excluded renewal options in the measurement of right-of-use assets and lease liabilities if they are not reasonably certain of exercise. Operating leases are included in the right-of-use lease assets, short-term lease liabilities, and long-term lease liabilities on the consolidated balance sheet. The Company measures the operating lease liabilities at lease commencement date based on the present value of remaining lease payments using the rate implicit in the lease when readily determinable, or the Company’s secured incremental borrowing rate. The Company has made an accounting policy election not to recognize a lease liability or right-of-use asset for leases with a lease term of twelve months or less and do not include an option to purchase the underlying asset. The Company recognizes lease expense on a straight-line basis over the lease term and variable lease expense in the period incurred. Variable lease cost consists primarily of common-area maintenance, insurance, and taxes, which are paid based on actual costs incurred by the lessor. Lease costs for the year ended December 31, 2022 and December 31, 2021 were as follows: For the Year Ended (amounts in thousands) December 31, 2022 December 31, 2021 Operating lease costs $ 6,776 $ 7,611 Variable lease costs 342 405 Short-term lease costs 415 430 Maturities for the Company’s lease liabilities for all operating leases as of December 31, 2022 are as follows: Year Total Operating Leases (amounts in thousands) 2023 $ 5,997 2024 4,351 2025 3,170 2026 2,240 2027 1,235 2028 & thereafter 3,555 Total undiscounted operating lease payments 20,548 Less: Interest ( 2,177 ) Total present value of operating lease liabilities $ 18,371 The weighted average remaining lease term and discount rate for all operating leases as of December 31, 2022 are as follows: December 31, 2022 Weighted average remaining lease term (years) 5.34 Weighted average remaining discount rate 3.85 % Supplemental cash flow information related to the Company’s operating leases for 2022 is as follows: (amounts in thousands) December 31, 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash outflow from operating leases 6,776 Right-of-use assets obtained in exchange for new operating lease liabilities 4,076

Deferred Compensation Benefits

Deferred Compensation Benefits	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Deferred Compensation Benefits	7. Deferred Compensation 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. The Company also retained certain potential obligations related to 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. The Company also maintains a fully funded pension plan related to CTG Belgium and CTG Health Solutions (Belgium) employees (BDBP). This is a plan with active employees and the Company expects to make future contributions. As a result of the acquisition of Soft Company on February 15, 2018, the Company maintains an unfunded pension plan related to the current Soft Company employees (FDBP). The Company did not make contributions to this plan in 2021 or 2022 and does not anticipate making contributions to the plan in 2023. No benefit payments were made in 2021 or 2022 and none are expected to be paid in 2023. On March 3, 2020, the Company acquired StarDust and now maintains an unfunded pension plan related to the current StarDust employees (SDBP). The Company did not make contributions to this plan in 2021 or 2022 and does not anticipate making contributing to this plan in 2023. No benefit payments were made in 2021 or 2022 and none are expected to be paid in 2023. On September 29, 2022, the Company acquired Eleviant and now maintains an unfunded defined-benefit gratuity plan related to the current Eleviant employees (IDBP). The Company did not make contributions to this plan in 2022 and does not anticipate making contributing to this plan in 2023. No benefit payments were made in 2022 and none are expected to be paid in 2023. Net periodic pension cost for the years ended December 31, 2022, 2021, and 2020 for all of the plans is as follows: Net Periodic Pension Cost 2022 2021 2020 (amounts in thousands) Service cost $ 451 $ 499 $ 428 Interest cost 353 197 355 Expected return on assets ( 638 ) ( 702 ) ( 657 ) Amortization of actuarial loss 500 495 304 Net periodic pension cost $ 666 $ 489 $ 430 The change in benefit obligation and reconciliation of fair value of plan assets for the years ended December 31, 2022 and 2021 for the ESBP, NDBP, BDBP, FDBP, SDBP, and IDBP plans are as follows: Changes in Benefit Obligation 2022 2021 (amounts in thousands) Benefit obligation at beginning of period $ 30,957 $ 34,729 Service cost 451 499 Interest cost 352 197 Benefits paid ( 1,086 ) ( 1,036 ) Acquisition 274 — Actuarial loss ( 3,874 ) ( 1,341 ) Effect of exchange rate changes ( 1,502 ) ( 2,091 ) Benefit obligation at end of period 25,572 30,957 Reconciliation of Fair Value of Plan Assets Fair value of plan assets at beginning of period 19,978 20,656 Actual return on plan assets 812 636 Employer contributions 1,195 1,199 Benefits paid ( 988 ) ( 922 ) Effect of exchange rate changes ( 1,274 ) ( 1,591 ) Fair value of plan assets at end of period 19,723 19,978 Accrued benefit cost $ 5,849 $ 10,979 Accrued benefit cost for the ESBP, NDBP, BDBP, FDBP, SDBP, and IDBP is included in the consolidated balance sheet as follows: (amounts in thousands except percentages) ESBP NDBP BDBP FDBP SDBP IDBP As of December 31, 2022: Non-current assets $ — $ — $ 58 $ — $ — $ — Current liabilities $ 503 $ — $ — $ — $ — $ 38 Non-current liabilities $ 3,168 $ 1,583 $ — $ 283 $ 31 $ 301 Discount rates: Benefit obligation 4.76 % 3.40 % 3.80 % 3.30 % 3.30 % 6.90 % Net periodic pension cost 2.10 % 1.00 % 3.80 % 1.00 % 1.00 % 6.40 % Salary increase rate — % — % 4.05 % 2.20 % 2.20 % 5.00 % Expected return on plan assets — % 4.00 % 3.00 % — % — % — % As of December 31, 2021: Non-current assets $ — $ — $ 100 $ — $ — $ — Current liabilities $ 509 $ — $ — $ 36 $ — $ — Non-current liabilities $ 3,844 $ 6,280 $ — $ 367 $ 41 $ — Discount rates: Benefit obligation 2.10 % 1.00 % 1.05 % 1.00 % 0.35 % — % Net periodic pension cost 1.56 % 0.40 % 1.05 % 0.35 % 0.45 % — % Salary increase rate — % — % 3.75 % 1.90 % 1.75 % — % Expected return on plan assets — % 4.00 % 3.10 % — % — % — % For the ESBP, the accumulated benefit obligation at December 31, 2022 and 2021 was $ 3.7 million and $ 4.4 million, respectively. The amounts included in other comprehensive income relating to the pension loss adjustment in 2022 and 2021 , net of tax, was both approximately $( 0.2 ) million. The discount rate used in 2022 was 4.76 %, which is reflective of a series of bonds that are included in the Moody’s AA long-term corporate bond yield whose cash flow approximates the payments to participants under the ESBP for the remainder of the plan. This rate was an increase of 266 basis points from the rate used in the prior year and resulted in a decrease in the plan’s liabilities of $ 0.7 million. Benefits paid to participants are funded by the Company as needed, and are expected to total approximately $ 0.5 million in 2023. The plan is deemed unfunded as the Company has not specifically identified Company 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 considered 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 current year benefit payments as required in 2023 or future years. For the NDBP, the accumulated benefit obligation at December 31, 2022 and 2021 was $ 8.8 million and $ 13.9 million, respectively. The discount rate used in 2022 was 3.40 %, which is reflective of a series of corporate bonds whose cash flow approximates the payments to participants under the NDBP for the remainder of the plan. This rate was an increase of 240 basis points from the rate used in the prior year. The increase in the discount rate and foreign currency fluctuations resulted in a decrease in the plan’s liabilities of $ 5.1 million in 2022. The assets f or the NDBP are held by Aegon, a financial services firm located in the Netherlands. The Company maintains a contract with Aegon to insure future benefit payments of the NDBP; however, due to certain terms of the agreement and potential obligations to the Company, the NDBP has not been settled. The benefit payments to be made in 2023 are expected to be paid by Aegon from plan assets. 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 contractual value of the NDBP in any given year. The fair value of the assets is determined using a Level 3 methodology (see Note 1 “Summary of Significant Accounting Policies—Fair Value”). In 2022 and 2021, the plan investments had a targeted minimum return of 4.0 %, which is consistent with historical returns and the 4.0 % return guaranteed to the participants of the plan. Aegon intends to maintain the current investment strategy of investing plan assets solely in government bonds in 2023. For the BDBP, the accumulated benefit obligation at December 31, 2022 and 2021 was $ 12.4 million and $ 12.3 million, respectively. The discount rate used in 2022 was 3.80 %, which is reflective of a series of corporate bonds whose cash flow approximates the payments to participants under the BDBP for the remainder of the plan. This rate was an increase of 275 basis points from the rate used in the prior year. The increase in discount rates resulted in an increase in the plan’s liabilities of $ 0.1 million in 2022. The assets for the BDBP are held by Allianz for the CTG Belgium plan and by Vivium for the CTG Health Solutions (Belgium) plan, both financial services firms are located in Belgium. The Company maintains a contract with Allianz to insure future benefit payments of the BDBP. Contributions made by the Company to Allianz and Vivium are based on employees’ current salaries. The benefit payments to be made in 2023 are expected to be paid by Allianz and Vivium from plan assets. The assets for the plan are included in the overall portfolio of assets held by Allianz and Vivium. The fair market value of the plan’s assets equals the contractual value of the BDBP in any given year (which is the mathematical reserve held by Allianz and Vivium). The fair value of the assets is determined using a Level 3 methodology (see Note 1 “Summary of Significant Accounting Policies—Fair Value”). Allianz and Vivium do not guarantee a minimum return on the plan investments, whereas Belgian law sets a minimum return to be guaranteed to the participants of the plan. For the FDBP, the accumulated benefit obligation at December 31, 2022 and 2021 was $ 0.3 million and $ 0.4 million, respectively. The amounts included in other comprehensive loss relating to the pension loss adjustment in 2022 and 2021 were $( 0.1 ) million and $( 0.2 ) million, respectively. The discount rate used in 2022 was 3.30 %, which is reflective of a series of corporate bonds whose cash flows approximates the payments to participants under the FDBP for the remainder of the plan. This rate was an increase of 230 basis points from the rate used in the prior year. The plan is deemed unfunded as the Company has not specifically identified Company assets to be used to discharge the deferred compensation benefit liabilities. For the SDBP, the accumulated benefit obligation at both December 31, 2022 and 2021 was less than $ 0.1 million. The amounts included in other comprehensive loss relating to the pension loss adjustment in 2022 and 2021 were less than $( 0.1 ) million and less than $ 0.1 million, respectively. The discount rate used in 2022 was 3.30 %, which is reflective of a series of corporate bonds whose cash flows approximates the payments to participants under the SDBP for the remainder of the plan. The plan is deemed unfunded as the Company has not specifically identified Company assets to be used to discharge the deferred compensation benefit liabilities. For the IDBP, the accumulated benefit obligation at December 31, 2022 was $ 0.3 million. The amounts included in other comprehensive loss relating to the pension loss adjustment in 2022 was less than $ 0.1 million. The discount rate used in 2022 was 6.90 %, which is reflective of government bonds whose cash flows approximates the payments to participants under the IDBP for the remainder of the plan. The plan is deemed unfunded as the Company has not specifically identified Company assets to be used to discharge the deferred compensation benefit liabilities. Anticipated benefit payments for the ESBP, NDBP, BDBP, FDBP, SDBP, and IDBP expected to be paid in future years are as follows: (amounts in thousands) 2023 $ 910 2024 947 2025 1,662 2026 1,671 2027 934 2028 - 2032 6,492 Total $ 12,616 For the ESBP, NDBP, BDBP, FDBP, SDBP, and IDBP, the amounts included in accumulated other comprehensive loss, net of tax, that have not yet been recognized as components of net periodic benefit cost as of December 31, 2022 are $ 0.8 million, $ 2.0 million, $ 1.6 million, $( 0.2 ) million, less than $ 0.1 million, and less than $ 0.1 million, respectively, for unrecognized actuarial losses (gains). The amounts included in accumulated other comprehensive loss, net of tax, that have not yet been recognized as components of net periodic benefit cost as of December 31, 2021 were $ 1.1 million, $ 6.7 million, $ 1.5 million, $( 0.1 ) million, less than $ 0.1 million, and zero , respectively, for unrecognized actuarial losses (gains). The amounts recognized in other comprehensive loss, net of tax, for 2022, 2021, and 2020 related to year-over-year changes in the discount rate, totaled $( 4.9 ) million, $( 2.5 ) million, and $ 2.3 million, respectively. Net periodic pension cost and the amounts recognized in other comprehensive loss, net of tax, for the ESBP, NDBP, BDBP, FDBP, SDBP, and IDBP for 2022, 2021, and 2020 totaled $( 4.2 ) million, $( 2.0 ) million, and $ 2.7 million, respectively. The amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost during 2023 for the ESBP, NDBP, BDBP, FDBP, SDBP, and IDBP for unrecognized actuarial gains and losses total $ 0.4 million. The Company also 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. There were no contributions to the plan in 2022, 2021, or 2020, and the Company does not anticipate making contributions in 2023. The investments in the plan are included in the total assets of the Company. 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 return for the funds 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 stock unit purchases during 2022. During 2021, an executive purchased 20,958 stock units from the Company using their available investment balance. There were no stock unit purchases during 2020. The Company maintains the Non-Employee Director Deferred Compensation Plan for its non-employee directors. During 2022, $ 0.1 million was contributed to the plan for a director. No cash contributions were made to the plan for the directors during 2021 or 2020. During 2022 and 2021, the Directors were granted shares out of the Company’s 2020 Equity Award Plan which were deposited into this plan. For 2020, the Directors were granted shares out of the Company’s 2010 Equity Award Plan. 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 p lan. Durin g 2021, two directors retired from the Company’s Board of Directors, which resulted in 416,265 shares being released from this plan.

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2022
Postemployment Benefits [Abstract]
Employee Benefits	8. Employee Benefits 401(k) Profit-Sharing Retirement Plan The Company maintains a contributory 401(k) profit-sharing retirement plan covering substantially all U.S. employees. There were discretionary Company contributions of $ 0.7 million and $ 0.5 million in 2022 and 2021, respectively, but no contributions during 2020. Other Retirement Plans The Company maintains various other defined contribution retirement plans covering European employees. Company contributions charged to operations were $ 0.4 million in both 2022 and 2021, and $ 0.3 million in 2020. Employee Health Insurance The Company provides various health insurance plans for its employees, including a self-insured plan for its salaried and hourly employees in the U.S. In 2015, the Company began offering compliant healthcare coverage as required under The Patient Protection and Affordable Care Act (PPACA). Where possible, the Company has passed the cost of this coverage on to its clients where the employees that elect this coverage are engaged.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Shareholders' Equity	9. Shareholders’ Equity Employee Stock Purchase Plan Under the Company’s First Employee Stock Purchase Plan (ESPP), employees may apply up to 10 % of their compensation to purchase the Company’s common stock. Shares are purchased at the closing market price on the business day preceding the date of purchase. As of December 31, 2022 , approximately 134,000 shares remain unissued under the ESPP. During 2022, 2021, and 2020 , approximately 22,000 , 19,000 , and 29,000 shares, respectively, were purchased under the ESPP at an average price of $ 8.10 , $ 8.74 , and $ 4.90 per share, respectively. Preferred Stock At December 31, 2022 and 2021 , the Company had 2.5 million shares of par value $ 0.01 preferred stock authorized for issuance, but no ne outstanding.

Equity-Based Compensation

Equity-Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Equity-Based Compensation	10. Equity-Based Compensation The Company issues stock options and restricted stock in exchange for services of key employees and independent directors. In accordance with current accounting standards, the calculated cost of its equity-based compensation awards is recognized in the Company’s consolidated statements of income over the period in which an employee or director is required to provide the services for the award. Compensation cost will not be recognized for employees or directors that do not render the requisite services. The Company recognizes the expense for equity-based compensation in its consolidated statements of income on a straight-line basis based upon the number of awards that are ultimately expected to vest. Equity-based compensation expense, the corresponding tax benefit and net equity-based compensation expense for 2022, 2021, and 2020 are as follows: 2022 2021 2020 (amounts in thousands) Equity-based compensation expense $ 2,563 $ 2,640 $ 2,483 Tax benefit ( 635 ) ( 654 ) — Net equity-based compensation expense $ 1,928 $ 1,986 $ 2,483 On September 17, 2020, the shareholders approved the Company’s 2020 Equity Award Plan (2020 Plan). Under the provisions of the 2020 Plan, stock options, restricted stock, stock appreciation rights, and other awards may be granted or awarded to key employees and independent directors of the Company, as well as non-employees. The Compensation Committee of the Board of Directors determines the nature, amount, pricing and vesting of the grants or awards. All options and awards remain in effect until the earliest of the expiration, exercise, or surrender date. Options generally become exercisable in three or four equal installments, typically beginning one year from the date of grant, and expire no more than 15 years from the date of grant. A total of 1,950,000 shares may be granted or awarded under the 2020 plan, of which 939,123 were available for grant as of December 31, 2022. On May 12, 2010, the shareholders approved the Company’s 2010 Equity Award Plan (2010 Plan). Under the provisions of the 2010 Plan, stock options, restricted stock, stock appreciation rights, and other awards may be granted or awarded to key employees and independent directors of the Company, as well as non-employees. The Compensation Committee of the Board of Directors determines the nature, amount, pricing and vesting of the grants or awards. All options and awards remain in effect until the earliest of the expiration, exercise, or surrender date. Options generally become exercisable in three or four equal installments, typically beginning one year from the date of grant, and expire no more than 15 years from the date of grant. There are no shares or options available for grant under this plan as of December 31, 2022. On April 26, 2000, the shareholders approved the Company’s 2000 Equity Award Plan (Equity Plan). Under the provisions of the Equity Plan, stock options, restricted stock, stock appreciation rights, and other awards could previously be granted or awarded to key employees and independent directors of the Company. The Compensation Committee of the Board of Directors determined the nature, amount, pricing, and vesting of the grants or awards. All options and awards remain in effect until the earlier of the expiration, exercise, or surrender date. Options generally become exercisable in three or four equal annual installments, typically beginning one year from the date of grant, and expire no more than 15 years from the date of grant. In certain limited instances, options granted at fair market value were expected to vest nine and one-half years from the date of grant. There are no shares or options available for grant under this plan as of December 31, 2022. Under the Company’s 1991 Restricted Stock Plan, a total of 800,000 shares of restricted stock may be granted to certain key employees, 20,116 of which are available for grant as of December 31, 2022. The Company gr anted 334,790 stock options during 2022 from the 2020 Equity Award Plan. Of those 334,790 stock options, 134,790 stock options were granted on March 18, 2022 to senior management, and 200,000 were granted on September 29, 2022 as part of the Eleviant acquisition. The stock options granted on March 18, 2022 vest ratably over three years , and are being expensed over that period. Of the 200,000 stock options granted for the Eleviant acquisition on September 29, 2022, 100,000 vest ratably over three months , and the remaining 100,000 vest ratably over one year, with both being expensed over the respective periods. The Company utilizes the Black-Scholes option-pricing model to estimate the fair value of stock options granted on the date of grant. The per-option weighted-average fair value on the date of grant of stock options granted in 2022 was $ 3.14 for the March 18, 2022 options, $ 1.66 for the September 29, 2022 stock options that vest in three months , and $ 2.25 for the September 29, 2022 options that vest in one year . The Company gra nted 105,906 stock options during 2021 from the 2020 Equity Award Plan. The options vest ratably over three years, and are being expensed over that period. There were no other stock options granted during 2021. The Company utilizes the Black-Scholes option-pricing model to estimate the fair value of stock options granted on the date of grant. The per-option weighted-average fair value on the date of grant of stock options was $ 3.46 . The Company granted 173,010 stock options during 2020 from the 2010 Equity Award Plan. The options vest ratably over three years, and are being expensed over that period. The Company utilizes the Black-Scholes option-pricing model to estimate the fair value of stock options granted on the date of grant. The per-option weighted-average fair value on the date of grant of stock options granted in 2020 was $ 1.77 . The fair value of the options at the date of grant was estimated using the following weighted-average assumptions for the years ended December 31, 2022, 2021, and 2020: 2022 2021 2020 Expected life (years) 2.8 5.1 3.7 Dividend yield — % — % — % Risk-free interest rate 3.4 % 0.8 % 2.2 % Expected volatility 43.1 % 41.9 % 36.1 % The Company used historical volatility calculated using daily closing prices for its common stock over periods that equal the expected term of the options granted to estimate the expected volatility for the grants made in 2022, 2021, and 2020 . The risk-free interest rate assumption was based upon U.S. Treasury yields appropriate for the expected term of the Company’s stock options based upon the date of grant. The expected term of the stock options granted was based upon the options expected vesting schedule and historical exercise patterns. The Company did no t pay a dividend in 2022, 2021, or 2020, and does not anticipate paying a dividend in the future. During 2022, 2021, and 2020 , the Company issued restricted stock to certain key employees. The stock vests over a period of three or four years, with 33 % or 25 % of the stock issued vesting one year from the date of grant, and another 33 % or 25 % vesting each year thereafter until the stock is fully vested. The Company is recognizing compensation expense for these shares ratably over the expected term of the restricted stock, which is three or four years . In the event the Company issued stock to its independent directors, the stock vests at retirement. As the independent directors are eligible for retirement from the Company’s Board of Directors at any point in time, the Company will recognize the expense associated with these shares on the date of grant. The shares of restricted stock issued are considered outstanding, can be voted, and are eligible to receive dividends, if 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 calculation of basic earnings per share. During 2022, the Company granted 92,815 shares with a performance condition to senior management from the 2020 Equity Award Plan. The closing price of the Company's stock on that day was $ 9.12 per share. Under these grant agreements, the Company's cumulative three-year non-GAAP earnings per share for the years 2022, 2023, and 2024 must equal or exceed $ 2.86 for 100 % of the grants to vest. If the combined cumulative three-year non-GAAP earnings per share is 80 % or more but less than 100% of the earnings per share target, a pro-rata portion of the grants shall vest. If at least 80% of the three-year non-GAAP earnings per share target is not met, the grants will expire. The performance share units have a grant date fair value of approximately $ 0.7 million and the Company is expensing these grants over the derived service period. Of the 92,815 performance shares granted during 2022, no shares were cancelled during 2022, and 92,815 shares were outstanding as of December 31, 2022. During 2021, the Company granted 79,917 shares with a performance condition to senior management from the 2020 Equity Award Plan. The closing price of the Company’s stock on that day was $ 9.17 per share. Under these grant agreements, the Company’s cumulative three-year non-GAAP earnings per share for the years 2021, 2022, and 2023 must equal or exceed $ 2.01 for 100 % of the grants to vest. If the combined cumulative three-year non-GAAP earnings per share is 80 % or more but less than 100% of the earnings per share target, a pro-rata portion of the grants shall vest. If at least 80% of the three-year non-GAAP earnings per share target is not met, the grants will expire. The performance share units have a grant date fair value of approximately $ 0.7 million and the Company is expensing these grants over the derived service period. Of the 79,917 performance shares granted during 2021, 5,997 shares were cancelled during 2022, and 73,920 shares were outstanding as of December 31, 2022. During 2020, the Company granted 115,410 shares with a performance condition to senior management from the 2010 Equity Award Plan. The closing price of the Company’s stock on that day was $ 5.88 per share. Under these grant agreements, the Company’s cumulative three-year non-GAAP earnings per share for the years 2020, 2021, and 2022 must equal or exceed $ 1.77 for 100 % of the grants to vest. If the combined cumulative three-year non-GAAP earnings per share is 80 % or more but less than 100% of the earnings per share target, a pro-rata portion of the grants shall vest. If at least 80% of the three-year non-GAAP earnings per share target is not met, the grants will expire. The performance share units have a grant date fair value of approximately $ 0.7 million and the Company is expensing these grants over the derived service period. Of the 115,410 performance shares granted during 2020, 8,920 shares were cancelled during 2022, and 106,490 shares were outstanding as of December 31, 2022. As of December 31, 2022 , total remaining stock-based compensation expense for non-vested equity-based compensation was approximately $ 3.5 million, which is expected to be recognized on a weighted-average basis over the next 24 months. Historically, the Company has issued shares out of treasury stock to fulfill the share requirements from stock option exercises and restricted stock grants. A summary of stock option activity under the 2020 Plan, 2010 Plan, and Equity Plan is as follows: 2020 Plan Weighted- 2010 Plan Weighted- Equity Plan Weighted- Outstanding at December 31, 2019 — $ — 731,234 $ 12.69 295,425 $ 5.89 Granted — $ — 173,010 $ 5.88 — $ — Exercised — $ — ( 45,096 ) $ 4.95 — $ — Canceled or forfeited — $ — — $ — — $ — Expired — $ — — $ — ( 50,125 ) $ 7.18 Outstanding at December 31, 2020 — $ — 859,148 $ 11.73 245,300 $ 5.62 Granted 105,906 $ 9.17 — $ — — $ — Exercised — $ — ( 45,096 ) $ 4.95 ( 65,300 ) $ 5.61 Canceled or forfeited — $ — — $ — — $ — Expired — $ — ( 27,500 ) $ 12.16 — $ — Outstanding at December 31, 2021 105,906 $ 9.17 786,552 $ 12.10 180,000 $ 5.63 Granted 334,790 $ 7.60 — $ — — $ — Exercised — $ — ( 18,620 ) $ 6.71 ( 40,000 ) $ 4.52 Canceled or forfeited ( 7,298 ) $ 8.52 ( 4,460 ) $ 5.88 — $ — Expired — $ — ( 58,875 ) $ 14.93 — $ — Outstanding at December 31, 2022 433,398 $ 8.06 704,597 $ 12.05 140,000 $ 5.94 Options Exercisable at December 31, 2022 135,305 $ 7.40 646,262 $ 12.60 140,000 $ 5.94 Under the 2020 Plan, there were no shares exercised in 2022 or 2021. Under the 2010 Plan, there were 18,620 shares exercised in 2022 , and 45,096 shares exercised in both 2021 and 2020. Under the Equity Plan, there were 40,000 shares exercised in 2022, 65,300 shares exercised in 2021, and no shares exercised in 2020. For 2022, 2021, and 2020 , the intrinsic value of the options exercised under the Equity Plan was $ 0.2 million, $ 0.3 million, and less than $ 0.1 million, respectively, and under the 2010 Plan was $ 0.1 million for both 2022 and 2021, and zero for 2020. A summary of restricted stock activity under the 2020 Plan, 2010 Plan, the Equity Plan and the 1991 Restricted Stock Plan is as follows: 2020 Plan Weighted- 2010 Plan Weighted- Equity Plan Weighted- 1991 Weighted- Outstanding at — $ — 1,146,884 $ 5.49 40,000 $ 4.97 24,375 $ 5.75 Granted — $ — 599,928 $ 5.02 — $ — — $ — Released — $ — ( 131,949 ) $ 5.02 — $ — ( 11,470 ) $ 5.75 Canceled or forfeited — $ — ( 129,878 ) $ 5.41 — $ — ( 1,925 ) $ 5.75 Outstanding at — $ — 1,484,985 $ 5.35 40,000 $ 4.97 10,980 $ 5.75 Granted 267,036 $ 9.55 — $ — — $ — — $ — Released ( 11,912 ) $ 9.44 ( 408,232 ) $ 5.13 ( 40,000 ) $ 4.97 ( 10,730 ) $ 5.75 Canceled or forfeited ( 4,558 ) $ 10.11 ( 147,008 ) $ 7.68 — $ — ( 250 ) $ 5.75 Outstanding at 250,566 $ 9.54 929,745 $ 5.07 — $ — — $ — Granted 334,333 $ 8.63 — $ — — $ — — $ — Released ( 34,353 ) $ 9.75 ( 350,830 ) $ 4.94 — $ — — $ — Canceled or forfeited ( 19,332 ) $ 9.54 ( 30,970 ) $ 4.72 — $ — — $ — Outstanding at 531,214 $ 8.95 547,945 $ 5.17 — $ — — $ — Options Outstanding at December 31, 2022 A summary of stock options outstanding at December 31, 2022 for the 2020 Plan, 2010 Plan, and the Equity Plan is as follows: Range of Exercise Prices: Number of Weighted Weighted Aggregate 2020 Plan $ 6.78 - $ 6.78 198,000 $ 6.78 9.8 $ 154,440 $ 9.12 - $ 9.17 235,398 $ 9.14 8.8 — 433,398 $ 8.06 9.5 $ 154,440 2010 Plan $ 4.20 - $ 7.48 305,501 $ 5.84 5.7 $ 523,938 $ 13.58 - $ 13.60 200,000 $ 13.59 3.9 — $ 15.90 - $ 16.93 51,096 $ 16.67 2.1 — $ 20.68 - $ 21.41 148,000 $ 21.17 3.7 — 704,597 $ 12.05 4.5 $ 523,938 Equity Plan $ 4.78 - $ 4.78 40,000 $ 4.78 1.4 $ 111,200 $ 5.25 - $ 7.18 100,000 $ 6.41 1.6 115,200 140,000 $ 5.94 1.5 $ 226,400 Options Exercisable at December 31, 2022 A summary of stock options that are exercisable at December 31, 2022 for the 2020 Plan, 2010 Plan, and the Equity Plan is as follows: Range of Exercise Prices: Number of Weighted Weighted Aggregate 2020 Plan $ 6.78 - $ 6.78 100,000 $ 6.78 9.8 $ 78,000 $ 9.12 - $ 9.17 35,305 $ 9.17 8.2 — 135,305 $ 7.40 9.4 $ 78,000 2010 Plan $ 4.20 - $ 7.48 247,166 $ 5.84 5.3 $ 425,935 $ 13.58 - $ 13.60 200,000 $ 13.59 3.9 — $ 15.90 - $ 16.93 51,096 $ 16.67 2.1 — $ 20.68 - $ 21.41 148,000 $ 21.17 3.7 — 646,262 $ 12.60 4.2 $ 425,935 Equity Plan $ 4.78 - $ 4.78 40,000 $ 4.78 1.4 $ 111,200 $ 5.25 - $ 7.18 100,000 $ 6.41 1.6 115,200 140,000 $ 5.94 1.5 $ 226,400 The aggregate intrinsic values as calculated in the above charts detailing options that are outstanding and those that are exercisable, respectively, are based upon the Company’s closing stock price on December 31, 2022 of $ 7.56 per share.

Significant Clients

Significant Clients	12 Months Ended
	Dec. 31, 2022
Risks and Uncertainties [Abstract]
Significant Clients	11. Significant Clients In 2022 , International Business Machines Corporation (IBM) was the Company’s largest client. The National Technical Services Agreement with IBM expires on October 27, 2023 . In 2022, 2021, and 2020 , IBM accounted for $ 57.1 million or 17.6 %, $ 74.8 million or 19.1 %, and $ 77.5 million or 21.2 % of the Company’s consolidated revenue, respectively. The Company’s accounts receivable from IBM at December 31, 2022 and 2021 amounted to $ 14.0 million and $ 8.9 million, respectively. No other client accounted for more than 10% of revenue in 2022, 2021, and 2020 .

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Contingencies	12. Contingencies The Company and its subsidiaries are involved from time to time in various legal proceedings and tax audits arising in the ordinary course of business. At December 31, 2022 and 2021, the Company was in discussion with various governmental agencies relative to tax matters, including income, sales and use, and property and franchise taxes. The outcome of these audits and legal proceedings, as applicable, involving the Company and its subsidiaries cannot be predicted with certainty, and the amount of any liability that could arise with respect to such audits cannot be accurately predicted. However, as none of these matters are individually or in the aggregate significant and as management has not recorded an estimate of its potential liability for these audits at December 31, 2022 and 2021 . The Company does not expect the conclusion of these matters to have a material adverse effect on the financial position, results of operations, or cash flows of the Company.

Segments and Enterprise-Wide Di

Segments and Enterprise-Wide Disclosures	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segments and Enterprise-Wide Disclosures	13. Segments and Enterprise-Wide Disclosures Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated on a regular basis by the chief operating decision maker, or decision making group, in deciding how to allocate resources to an individual segment and in assessing performance. The Company provides information technology and related services to its clients. These services include digital IT Solutions and Services, and Staffing Services. With digital IT Solutions and Services, the Company generally takes responsibility for the deliverables and some level of project and staff management, and these services may include high-end advisory or business-related consulting. When providing Staffing Services, including managed staffing, staff augmentation, and volume staffing, personnel are provided to clients based upon their requirements for specific skills, who then, in turn, take their direction from clients’ managers. The Company’s strategy throughout its operations is to expand the amount of IT Solutions and Services it provides to its clients as compared with Staffing Services, and to focus on delivering digital solutions. IT Solutions and Services provide significant value to the Company's clients, and drive higher bill rates and margins for the Company. The Company's existing solutions include business, technology, and operations solutions that aid its clients in digitally transforming their company, and ultimately meet the needs of their clients. The digital services the Company delivers includes the Internet of Things, Intelligent Automation, Data and Analytics, Cloud and Automated Testing. In prior years, and in 2021 prior to the fourth quarter, the Company reported its results in one segment. This included operating segments for each of North America and Europe. The services the Company provided, regardless of geography or industry, were similar in nature and produced similar results. Additionally, the CEO, who is the Company’s chief operating decision maker, made decisions on investments and allocated resources at the North America or Europe level. Accordingly, given the consistency in the services provided and the results, the Company aggregated those results into one reporting segment. During the 2021 fourth quarter, the Company further refined its strategy to focus on providing digital services within its IT Solutions business in both North America and in Europe. As part of this process, the Company also determined that there are certain lower margin staffing accounts within its business that are no longer part of the Company’s long-term business plan. The focus includes investing in business development, solutions, delivery, and marketing for IT Solutions, and critically evaluating each significant staffing engagement as it comes up for renewal to determine if the Company would continue to provide those services to its client. These decisions are based on, among other factors, critically evaluating the work performed, the availability of the resources, the client, the long-term opportunities for the services provided at the client, and the revenue and profit associated with the engagement. Accordingly, the Company reports its operations in three segments within its business: North America IT Solutions and Services, Europe IT Solutions and Services, and Non-Strategic Technology Services. The results for the Eleviant business acquired in the 2022 third quarter are reflected within the North America IT Solutions and Services segment. The segments are composed of the following: IT Solutions and Services in North America and Europe IT Solutions and Services include business, technology, and operations solutions that aid the Company's clients in digitally transforming their company, and ultimately meet the needs of their clients. The digital services the Company delivers includes the Internet of Things, Intelligent Automation, Data and Analytics, Cloud and Automated Testing. Non-Strategic Technology Services The Company’s Non-Strategic Technology Services address a range of information and technology resource needs, from filling specific talent gaps to managing high-volume staffing programs. The Company recruits, retains, and manages IT talent for its clients, which are primarily large technology service providers and other companies with multiple locations and a significant need for high-volume professional IT resources. This segment consists of the lowest margin services the Company provides to its clients. This segment consists primarily of staffing services in North America, and a minor amount (less than 5 % of revenue in this segment) of such services in Europe. The Company makes decisions related to resource allocation based upon the contribution profit of each of its segments. Contribution profit reflects gross profit less any operating expenses directly related to each respective segment. Those operating expenses primarily include sales, solutions, delivery, and recruiting expenses. General and administrative expenses are not allocated to the individual segments and primarily include corporate support costs such as finance and accounting, internal IT, human resources, benefits and marketing. The operating results for the Company’s segments for 2022, 2021, and 2020 were as follows: 2022 North America IT Europe IT Non-Strategic (amounts in thousands) Solutions & Services Solutions & Services Technology Services Total Revenue $ 84,038 $ 149,931 $ 91,111 $ 325,080 Direct costs 52,315 112,990 79,698 245,003 Gross profit 31,723 36,941 11,413 80,077 Operating expenses 14,203 18,954 2,632 35,789 Contribution profit $ 17,520 $ 17,987 $ 8,781 44,288 General and administrative expenses 33,212 Operating income $ 11,076 2021 North America IT Europe IT Non-Strategic (amounts in thousands) Solutions & Services Solutions & Services Technology Services Total Revenue $ 101,506 $ 169,341 $ 121,438 $ 392,285 Direct costs 68,885 129,030 107,920 305,835 Gross profit 32,621 40,311 13,518 86,450 Operating expenses 13,883 21,345 4,904 40,132 Contribution profit $ 18,738 $ 18,966 $ 8,614 46,318 General and administrative expenses 33,576 Operating income $ 12,742 2020 North America IT Europe IT Non-Strategic (amounts in thousands) Solutions & Services Solutions & Services Technology Services Total Revenue $ 67,948 $ 154,847 $ 143,296 $ 366,091 Direct costs 43,953 117,029 128,151 289,133 Gross profit 23,995 37,818 15,145 76,958 Operating expenses 9,368 20,366 6,992 36,726 Contribution profit $ 14,627 $ 17,452 $ 8,153 40,232 General and administrative expenses 31,102 Operating income $ 9,130 Depreciation allocated to Europe IT Solutions and Services totaled $ 0.6 million, $ 0.8 million, and $ 0.7 million in the years ended December 31, 2022, 2021, and 2020, respectively. Depreciation allocated to North America IT Solutions and Services totaled $ 0.2 million, $ 0.3 million, and $ 0.2 million in the years ended December 31, 2022, 2021 and 2020, respectively. Depreciation allocated to Non-Strategic Technology Services was less than $ 0.1 million in the years ended December 31, 2022, and 2021, and $ 0.1 million in the year ended December 31, 2020. The Company has not provided any other expense or asset information for each of its segments as the Company’s CEO, who is the chief operating decision maker, does not use this information in any way to make resource decisions or to manage the segments. The Company does not prepare balance sheet or statement of cash flow information for its segments. The Company’s goodwill at December 31, 2022 totaled $ 36.0 million, including $ 17.2 million in the Europe IT Solutions and Services segment and $ 18.8 milli on in the North America IT Solutions and Services segment. The significant addition to goodwill balances in the North America IT Solutions and Services segment is due to the acquisition of Eleviant in the third quarter of 2022. The Company's goodwill at December 3 1, 2021 totaled $ 19.7 million, including $ 18.3 million in the Europe IT Solutions and Services segment, and $ 1.4 million in the North America IT Solutions and Services segment. CTG’s reportable information is based on geographical areas. The accounting policies of the individual geographical areas are the same as those described in Note 1, “Summary of Significant Accounting Policies.” Financial Information About Geographic Areas 2022 2021 2020 (amounts in thousands) Revenue from External Customers: United States $ 169,510 $ 215,637 $ 203,495 Belgium (1) 61,117 68,109 59,851 Luxembourg (3) 57,676 72,699 66,411 Other countries 36,777 35,840 36,334 Total foreign revenue 155,570 176,648 162,596 Total revenue $ 325,080 $ 392,285 $ 366,091 Long-lived Assets*: United States $ 9,414 $ 2,081 $ 1,710 France (2) 4,714 5,663 6,841 Luxembourg (3) 2,294 3,125 3,879 Other countries 1,582 1,653 2,182 Total long-lived assets* $ 18,004 $ 12,522 $ 14,612 Deferred Tax Assets, Net of Valuation Allowance: United States $ 2,699 $ 4,612 $ — Europe 187 334 393 Total deferred tax assets, net $ 2,886 $ 4,946 $ 393 *Long-lived Assets exclude goodwill (1) Revenue for the Company's Belgium operations has been disclosed separately as it exceeds 10% of consolidated revenue in at least one of the years presented. (2) Long-lived assets for the Company's France operations have been disclosed separately as they exceed 10% of consolidated long-lived assets in at least one of the years presented. (3) Revenue and long-lived assets for the Company's Luxembourg operations have been disclosed separately as they exceed 10% of the consolidated balances in at least one of the years presented.

Schedule II-Valuation and Quali

Schedule II-Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II-Valuation and Qualifying Accounts	Balance at Additions Deductions Balance at 2022 Accounts deducted from accounts receivable - Allowance for credit losses $ 581 208 A ( 392 ) A $ 397 Accounts deducted from deferred tax assets - Deferred tax asset valuation allowance $ 2,128 30 B ( 1,412 ) B $ 746 2021 Accounts deducted from accounts receivable - Allowance for credit losses $ 561 447 A ( 427 ) A $ 581 Accounts deducted from deferred tax assets - Deferred tax asset valuation allowance $ 7,664 207 B ( 5,743 ) B $ 2,128 2020 Accounts deducted from accounts receivable - Allowance for credit losses $ 84 595 A ( 118 ) A $ 561 Accounts deducted from deferred tax assets - Deferred tax asset valuation allowance $ 5,695 2,389 B ( 420 ) B $ 7,664 A. These balances primarily reflect additions to the allowance charged to expense resulting from the normal course of business, less deductions for recovery of accounts that were previously reserved, and additions and deductions for foreign currency translation B. These balances primarily reflect additions or deductions to the valuation allowance associated with the U.S. deferred tax assets, reversal of the valuation allowance against the U.S. deferred tax assets and addition of a valuation allowance against the India deferred taxes, changes in foreign currency exchange rates, and deductions for expiring net operating loss carryforwards

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The consolidated financial statements include the accounts of Computer Task Group, Incorporated, and its subsidiaries (the “Company” or “CTG”), located in North and South America, Western Europe, and India. 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, and purchase obligations for certain software, recruiting and other services. All intercompany accounts have been eliminated. Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with U.S. generally accepted accounting principles. Such estimates primarily relate to the valuation allowances for deferred tax assets, actuarial assumptions including discount rates and expected rates of return, as applicable, for the Company’s defined benefit plans, the allowance for credit losses, the annual impairment assessment, assumptions underlying stock option valuation, investment valuation, estimates of progress toward completion and direct profit or loss on contracts, acquisition and related accounting, legal matters, and other contingencies. The current economic environments in the United States, Canada, Colombia, Western Europe, and India where the Company has operations have increased the degree of uncertainty inherent in these estimates and assumptions. Actual results could differ from those estimates.
Concentration Risk, Credit Risk	The Company provides information and technology-related services to its clients. These services include information and technology-related solutions, including supplemental staffing as a solution. CTG provides these 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 client is an organization with large, complex information and data processing requirements. The Company provides a majority of its services in five vertical market focus areas: technology service providers, healthcare (which includes services provided to healthcare providers, health insurers (payers), and life sciences companies), financial services, manufacturing, 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 as a percentage of consolidated revenue for the three years ended December 31, 2022, 2021, and 2020 is as follows: 2022 2021 2020 Technology service providers 22.5 % 26.7 % 31.3 % Healthcare 18.1 % 21.6 % 14.9 % Financial services 15.9 % 16.2 % 15.8 % Manufacturing 15.5 % 11.7 % 13.5 % Energy 5.8 % 5.1 % 6.2 % General markets 22.2 % 18.7 % 18.3 % Total 100.0 % 100.0 % 100.0 %
Change In Presentation	Change in Presentation During the fourth quarter of 2021, the Company further refined its strategy to focus on providing digital services within its IT Solutions business in both North America and Europe and determined that there are certain lower margin staffing accounts within its business that are no longer part of the Company’s long-term business plan. Accordingly, the Company changed its operating and reporting segments from one segment to three segments: North America IT Solutions and Services, Europe IT Solutions and Services, and Non-Strategic Technology Services. Refer to footnote 13, “Segments and Enterprise-Wide Disclosures” for further discussion on the impact of this change. Certain reclassifications were made to prior period amounts in order to conform to the current year presentation. These reclassifications had no impact on the reported consolidated prior period financial results.
Revenue and Cost Recognition	Revenue and Cost Recognition The Company recognizes revenue when control of the promised good or service is transferred to clients, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. For time-and-material contracts, revenue is recognized as hours are incurred and costs are expended. For contracts with progress billing schedules, primarily monthly, revenue is recognized as services are rendered to the client. Revenue for fixed-price contracts is recognized over time using an input-based approach. Over time revenue recognition best portrays the Company’s performance in transferring control of the goods or services to the client. On most fixed price contracts, revenue recognition is supported through contractual clauses that require the client to pay for work performed to date, including cost plus a reasonable profit margin, for goods or services that have no alternative use to the Company. On certain contracts, revenue recognition is supported through contractual clauses that indicate the client controls the asset, or work in process, as the Company creates or enhances the asset. On a given project, actual salary and indirect labor costs incurred are measured and compared with the total estimate of costs of such items at the completion of the project. Revenue is recognized based upon the percentage-of-completion calculation of total incurred costs to total estimated costs. The Company infrequently works on fixed-price projects that include significant amounts of material or other non-labor related costs that could distort the percent complete within a percentage-of-completion calculation. The Company’s estimate of the total labor costs it expects to incur over the term of the contract is based on the nature of the project and experience on similar projects, and includes management judgments and estimates that affect the amount of revenue recognized on fixed-price contracts in any accounting period. Losses on fixed-price projects are recorded when identified. The Company’s revenue from contracts accounted for under time-and-material, progress billing, and percentage-of-completion methods as a percentage of consolidated revenue for the three years ended December 31, 2022, 2021, and 2020 is as follows: 2022 2021 2020 Time-and-material 76.1 % 79.8 % 81.0 % Progress billing 19.1 % 17.8 % 15.9 % Percentage-of-completion 4.8 % 2.4 % 3.1 % Total 100.0 % 100.0 % 100.0 % The Company recorded revenue by geography for 2022 compared to 2021 and 2021 compared to 2020 as follows: Year Ended December 31, % of total 2022 % of total 2021 Year-Over- Change (dollars in thousands) North America 53.3 % $ 173,409 55.7 % $ 218,344 ( 20.6 )% Europe 46.7 % 151,671 44.3 % 173,941 ( 12.8 )% Total 100.0 % $ 325,080 100.0 % $ 392,285 ( 17.1 )% Year Ended December 31, % of total 2021 % of total 2020 Year-Over- Change (dollars in thousands) North America 55.7 % $ 218,344 55.8 % $ 204,264 6.9 % Europe 44.3 % 173,941 44.2 % 161,827 7.5 % Total 100.0 % $ 392,285 100.0 % $ 366,091 7.2 % The Company includes billable expenses in its accounts as both revenue and direct costs. These billable expenses totaled $ 0.6 million, $ 1.1 million, and $ 1.9 million in 2022, 2021, and 2020, respectively.
Significant Judgments	Significant Judgments With the exception of cost estimates on certain fixed-price projects, there are no other significant judgments used to determine the timing of satisfaction of performance obligations or determining transaction price and amounts allocated to performance obligations. The Company allocates the transaction price based on standalone selling prices for contracts with clients that include more than one performance obligation. Standalone selling prices are based on the expected cost of the good or service plus margin approach. Certain clients may qualify for discounts and rebates, which the Company accounts for as variable consideration. The Company estimates variable consideration and reduces revenue recognized based on the amount it expects to provide to clients.
Contract Balances	Contract Balances For time-and-material and progress billing contracts, the timing of the Company’s satisfaction of its performance obligations is consistent with the timing of payment. For these contracts, the Company has the right to payment in the amount that corresponds directly with the value of the Company’s performance to date. The Company uses the right to invoice practical expedient that allows the Company to recognize revenue in the amount for which it has the right to invoice for time-and-material and progress billing contracts. Bill schedules for fixed-price contracts are generally consistent with the Company’s performance in transferring control of the goods or services to the client. There are no significant financing components in the Company's contracts with clients. Advance billings represent contract liabilities for cash payments received in advance of the Company's performance. Unbilled receivables are reported within “accounts receivable” on the consolidated balance sheet. Accounts receivable and contract liability balances fluctuate based on the timing of the client’s billing schedule and the Company’s period-end date. There are no significant costs to obtain or fulfill contracts with clients.
Transaction Price Allocated to Remaining Performance Obligations	Transaction Price Allocated to Remaining Performance Obligations As of December 31, 2022 , the aggregate transaction price allocated to unsatisfied or partially unsatisfied performance obligations for fixed-price and all progress billing contracts was approximately $ 9.4 million and $ 38.2 million, respectively. Approximately $ 32.9 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2023 . Approximately $ 14.7 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2024 and beyond . The Company uses the right to invoice practical expedient. Therefore, no disclosure is required for unsatisfied performance obligations for contracts in which the Company recognizes revenue at the amount to which it has the right to invoice for services performed.
Taxes Collected from Clients	Taxes Collected from Clients In instances where the Company collects taxes from its clients for remittance to governmental authorities, primarily in its international locations, taxes are recorded in the Company's accounts on a net basis.
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) At December 31, 2022 and 2021 , the carrying amounts of the Company’s cash of $ 25.1 million and $ 35.6 million, respectively, approximated fair value. As described in Note 3 of the condensed consolidated financial statements, the Company acquired 100 % of the equity of StarDust in the 2020 first quarter and Eleviant in the 2022 third quarter. In regards to the StarDust and Eleviant acquisitions, Level 3 inputs were used to estimate the fair values of the assets acquired and liabilities assumed. The valuation techniques used to assign fair values to intangible assets included the relief-from-royalty and excess earnings methods. The Company recorded a contingent consideration liability related to the earn-out provision of which a portion will be payable in each period subject to the achievement by Eleviant of revenue and gross profit targets for fiscal 2022, 2023 and 2024. There is no payout if the achievements are below the target threshold. However, in subsequent years, if the preceding year’s targets were not met, an earn-out can be earned for both years if the combined total for gross profit or revenue for the two years exceeds the combined two-year targets. The fair value of this contingent consideration is determined using level 3 inputs. The fair value assigned to the contingent consideration liability is determined using the real options method, which requires inputs such as revenue and gross profit forecasts, discount rate, and other market variables to assess the probability of Eleviant achieving the revenue and gross profit targets. The fair value as of the September 29, 2022 acquisition date was initially recorded in the 2022 third quarter as $ 4.0 million. As of December 31, 2022, the fair value of the remaining contingent consideration liability was determined to be $ 4.0 million. In addition, the Company has a contingent consideration liability related to the earn-out provision of which a portion will be payable in each period subject to the achievement by StarDust of consolidated direct profit targets for fiscal 2020 and 2021. There is no payout if the achievement on either target is below a certain target threshold. The fair value of this contingent consideration is determined using level 3 inputs. The fair value assigned to the contingent consideration liability is determined using the real options method, which requires inputs such as consolidated direct profit forecasts, discount rate, and other market variables to assess the probability of StarDust achieving the revenue and EBIT targets. The fair value as of the March 3, 2020 acquisition date was determined to be $ 0.1 million. The Company paid $ 0.3 million during 2021 relating to the earn-out based on the achievement by StarDust of consolidated direct profit targets for the fiscal year 2020. The fair value of the remaining contingent consideration liability was determined to be zero as the consolidated direct profit target thresholds were not met by StarDust for the fiscal year 2021. As of December 31, 20 22, goodwill recorded on the Company's consolidated balance sheet totaled $ 36.0 million, which relates to the acquisitions completed by the Company in 2018 through 2022. The acquisition of Soft Company in 2018 in the France IT Solutions and Services reporting unit, the 2019 acquisition of Tech-IT is in the Luxembourg IT Solutions and Services reporting unit, the 2020 acquisition of StarDust is in both the North America and France IT Solutions and Services reporting units, and the 2022 acquisition of Eleviant is in the North America IT Solutions and Services reporting unit. In connection with the Company's annual goodwill impairment test, the Company makes various assumptions to determine the estimated fair value of the reporting units to which the goodwill relates. The Company performs the annual impairment review in the fourth quarter of each year. The goodwill impairment test is performed at least annually, unless indicators of an impairment exist in interim periods. The Company compared the estimated fair value of a reporting unit with goodwill to its carrying value. If the carrying amount of a reporting unit’s goodwill exceeds the implied fair value of its goodwill, an impairment loss is recognized in an amount equal to the excess. As of October 2022 fiscal month-end, the Company performed its annual goodwill impairment test for the Luxembourg and France IT Solutions and Services reporting units in conjunction with an external consultant and estimated the fair value based on a combination of the income (estimates of future discounted cash flows) and the market approaches (market multiples for similar companies). The income approach uses a discounted cash flow (DCF) method that utilizes the present value of cash flows and other Level 3 inputs to estimate the fair value of the reporting unit. The future cash flows for the reporting units were projected based upon the Company's estimates of future revenue, a terminal growth rate, operating income and other factors such as working capital and capital expenditures. As part of its projections, the Company took into account expected industry and market conditions for the industries in which the reporting units operate, as well as trends currently impacting the reporting units. As part of our DCF analysis, the Company projected revenue and operating profits, and assumed long-term revenue growth rates in the “terminal year” for both of the reporting units. These projections are based upon the Company's judgment and may change in the future based upon the inherent uncertainty in predicting future results. The market approach utilizes multiples of earnings before interest expense, taxes, depreciation and amortization (EBITDA) to estimate the fair value of the reporting unit. The market multiples used for the Company's reporting units were based on competitor industry data, along with the market multiples for the Company and other factors. In addition, the Company elected to perform a qualitative assessment for its annual goodwill impairment test of the North America IT Solutions and Services reporting unit. The qualitative assessment included the Company's consideration of, among other things, the overall macroeconomic conditions, industry and market considerations, overall financial performance, including revenue and contribution profits, and other relevant company specific events. The carrying value as of October 2022 was approximately $ 12.2 million, $ 5.0 million, and $ 18.8 million for the France, Luxembourg, and North America IT Solutions and Services reporting units, respectively. 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 years ended December 31, 2022 and 2021 .
Life Insurance Policies	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. In total, there are policies on 16 individuals, whose average age is 79 years old. These policies have generated cash surrender value and the Company has taken loans against the policies. At December 31, 2022 , the insurance policies that have been borrowed against have a gross cash surrender value of $ 29.5 million, outstanding loans and interest totaling $ 26.0 million, and a net cash surrender value of $ 3.5 million. At December 31, 2021 , these insurance policies had a gross cash surrender value of $ 28.3 million, outstanding loans and interest totaling $ 25.2 million, and a net cash surrender value of $ 3.1 million. At December 31, 2022 and 2021 , the total death benefit for the remaining policies was approximately $ 37.0 million and $ 36.0 million, respectively. Currently, upon the death of all of the plan participants, the Company would expect to receive approximately $ 10.6 million, and under current tax regulations, record a non-taxable gain of approximately $ 7.1 million. During 2020, two participants in the plan passed away. Upon their deaths, the Company recorded a non-taxable life insurance gain totaling approximately $ 1.0 million, which it has recorded on its consolidated statements of income.
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" line item as presented on the consolidated statement of cash flows represents the increase or decrease in outstanding checks for a given period. The cash in the Company’s U.S. banks is insured by the Federal Deposit Insurance Corporation up to the insurable limit of $ 250,000 . As of December 31, 2022, the Company has multiple accounts that carry balances in excess of this insurable limit. The Company’s cash in its foreign bank accounts is not insured.
Accounts Receivable Factoring	Accounts Receivable Factoring As part of its working capital management, the Company has a factoring agreement to sell certain trade accounts receivables on a non-recourse basis to a third-party financial institution. The Company accounts for these transactions as sales of receivables and presents cash proceeds as cash provided by operating activities in the consolidated statements of cash flows. Total trade accounts receivable sold under the factoring agreement was approximately $ 16.7 million in 2022 and $ 35.8 million in 2021. Factoring fees for the sale of receivables were recorded in direct costs and were $ 0.1 million in each of the years ended December 31, 2022 , 2021, and 2020.
Property, Equipment and Capitalized Software Costs	Property, Equipment and Capitalized Software Costs Property and equipment are generally stated at historical cost less accumulated depreciation. Depreciation is computed using the straight-line method based on estimated useful lives of one to fifteen years , and begins after an asset has been placed into service. Leasehold improvements are generally depreciated over the shorter of the term of the lease or the useful life of the improvement. The cost of property or equipment sold or otherwise disposed of, along with related accumulated depreciation, is eliminated from the accounts, and the resulting gain or loss, if any, is reflected in current earnings. Maintenance and repairs are charged to expense when incurred, while significant improvements to existing assets are capitalized. Depreciation expense for the Company totaled $ 1.8 million, $ 2.0 million, and $ 1.9 million in 2022, 2021, and 2020, respectively. As of December 31, 2022 and 2021 , the Company had capitalized costs relating to software projects developed for internal use. Amortization periods for these projects range from three to five years , and begins when the software, or enhancements thereto, is available for its intended use. Amortization periods are evaluated annually for propriety.
Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of	Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When such circumstances exist, the recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or fair value less costs to sell. The Company does not have any long-lived assets that are impaired as of December 31, 2022. During the 2020 second quarter, the Company sold its corporate headquarters located in Buffalo, NY. As the sale price of the building was $ 2.5 million, and the book value of the building was approximately $ 1.6 million, the Company recorded a profit on the sale after related fees of approximately $ 0.8 million in the 2020 second quarter.
Leases	Leases In accordance with Topic 842 "Leases", the Company is obligated under a number of short and long-term operating leases for office space and equipment, and for automobiles leased in Europe.
Segments	Segments The Company provides information technology and related services to its clients. These services include digital IT Solutions and Services, and Staffing Services. With digital IT Solutions and Services, the Company generally takes responsibility for the deliverables and some level of project and staff management, and these services may include high-end advisory or business-related consulting. When providing Staffing Services, including managed staffing, staff augmentation, and volume staffing, personnel are provided to clients based upon their requirements for specific skills, who then, in turn, take their direction from clients’ managers. In prior years, and in 2021 prior to the fourth quarter, the Company reported its results in one segment. This included operating segments for each of North America and Europe. The services the Company provided, regardless of geography or industry, were similar in nature and produced similar results. Additionally, the CEO, who is the Company’s chief operating decision maker, made decisions on investments and allocated resources at the North America or Europe level. Accordingly, given the consistency of the services provided and the results, the Company aggregated those results into one reporting segment. During the 2021 fourth quarter, the Company further refined its strategy to focus on providing digital services within its IT Solutions business in both North America and in Europe. As part of this process, the Company also determined that there are certain lower margin staffing accounts within its business that are no longer part of the Company’s long-term business plan. The focus includes investing in business development, solutions, delivery, and marketing for IT Solutions, and critically evaluating each significant staffing engagement as it comes up for renewal to determine if the Company would continue to provide those services to its client. These decisions are based on, among other factors, critically evaluating the work performed, the availability of the resources, the client, the long-term opportunities for the services provided at the client, and the revenue and profit associated with the engagement. As a part of this refinement of the strategy in the 2021 fourth quarter, the Company is operating and reporting in three segments within its business: North America IT Solutions and Services, Europe IT Solutions and Services, and Non-Strategic Technology Services.
Goodwill	Goodwill The goodwill recorded on the Company's consolidated balance sheet at December 31, 2022 relates to the acquisition of Soft Company in the 2018 first quarter, Tech-IT in the 2019 first quarter, StarDust in the 2020 first quarter, and Eleviant in the 2022 third quarter. In accordance with current accounting guidance for “Intangibles - Goodwill and Other,” the Company performs goodwill impairment testing at least annually (in the Company’s fourth quarter), unless indicators of impairment exist in interim periods. If impairment indicators are present and the estimated future undiscounted cash flows are less than the carrying value of the long-lived assets, the carrying value would be reduced to the estimated fair value. There were no impairments recorded in the Company’s consolidated financial statements during 2022, 2021, or 2020. The changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2021 are as follows: (amounts in thousands) Balance at December 31, 2020 $ 21,275 Acquired goodwill — Foreign currency translation ( 1,599 ) Balance at December 31, 2021 $ 19,676 Acquired goodwill 17,439 Foreign currency translation ( 1,117 ) Balance at December 31, 2022 $ 35,998 The Company’s goodwill at December 31, 2022 totaled $ 36.0 million, including $ 17.2 million in the Europe IT Solutions and Services segment and $ 18.8 milli on in the North America IT Solutions and Services segment. The significant addition to goodwill balances in the North America IT Solutions and Services segment is due to the acquisition of Eleviant in the third quarter of 2022. At December 3 1, 2021, the Company's goodwill totaled $ 19.7 million, including $ 18.3 million in the Europe IT Solutions and Services segment, and $ 1.4 million in the North America IT Solutions and Services segment. At December 31, 2020, the Company’s goodwill balance totaled $ 21.3 million, and was wholly included in the Company’s Europe IT Solutions and Services segment.
Acquired Intangibles Assets	Acquired Intangibles Assets Acquired intangible assets at December 31, 2022 consist of the following: (amounts in thousands) Estimated Gross Carrying Accumulated Foreign Currency Translation Net Carrying Trademarks 2 years $ 1,532 $ ( 1,380 ) $ ( 152 ) $ — Technology 10 years 1,141 ( 161 ) ( 23 ) 957 Customer relationships 7 - 13 years 17,196 ( 4,053 ) ( 1,157 ) 11,986 Total $ 19,869 $ ( 5,594 ) $ ( 1,332 ) $ 12,943 Acquired intangible assets at December 31, 2021 consisted of the following: (amounts in thousands) Estimated Gross Carrying Accumulated Foreign Currency Translation Net Carrying Trademarks 2 years $ 1,532 $ ( 1,454 ) $ ( 70 ) $ 8 Technology 10 years 591 ( 110 ) 10 491 Customer relationships 7 - 13 years 10,496 ( 3,121 ) ( 594 ) 6,781 Total $ 12,619 $ ( 4,685 ) $ ( 654 ) $ 7,280 Amortization expense for the Company's acquired intangibles was $ 1.2 million in both 2022 and 2021, and $ 1.4 million in 2020. Estimated amortization expense for the next five fiscal years, and thereafter, is as follows (amounts in thousands): Year Annual 2023 $ 1,673 2024 1,692 2025 1,692 2026 1,692 2027 1,290 Thereafter 4,904 Total $ 12,943
Income Taxes	Income Taxes The Company provides for deferred income taxes for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. In assessing the realizability of deferred tax assets, management considers, within each taxing jurisdiction, whether it is more likely than not that all or some portion of the deferred tax assets will be realized, or that a valuation allowance is required. Management considers all available evidence, both positive and negative, in assessing realizability of its deferred tax assets. A key component of this assessment is management’s critical evaluation of current and future impacts of business and economic factors on the Company’s ability to generate future taxable income. Factors that may affect the Company’s ability to generate taxable income include, but are not limited to increased competition, a decline in revenue or margins, a loss of market share, the availability of qualified professional staff, and a decrease in demand for the Company’s services. The analysis that the Company prepared to determine the valuation allowance required significant judgment and assumptions regarding future market conditions as well as forecasts for profits, taxable income, and taxable income by jurisdiction. Due to the sensitivity of the analysis, changes to the assumptions in subsequent periods could have a material effect on the valuation allowance. Additionally, management has determined that a valuation allowance is required against its Netherlands and India deferred taxes. The total valuation allowance recorded against these deferred tax assets is $ 0.7 million, a net decrease of $ 1.4 million during the year driven by a change in the discount rate on a European pension plan, of which less than $ 0.1 million was recorded as income tax benefit in the consolidated statement of operations. The Company recognizes, as applicable, accrued interest and penalties related to unrecognized tax benefits (if any) in tax expense. The Company establishes an unrecognized tax benefit based upon the anticipated outcome of tax positions taken for financial statement purposes compared with positions taken on the Company’s tax returns. The Company records the benefit for unrecognized tax benefits only when it is more likely than not that the position will be sustained upon examination by the taxing authorities. The Company reviews its unrecognized tax benefits on a quarterly basis. Such reviews include consideration of factors such as the cause of the action, the degree of probability of an unfavorable outcome, the Company’s ability to estimate the liability, and the timing of the liability and how it will impact the Company’s other tax attributes.
Equity-Based Compensation	Equity-Based Compensation The Company records the fair value of equity-based compensation expense for all equity-based compensation awards granted and recognizes the cost in the Company’s income statement over the periods in which an employee or director is required to provide the services for the award. Compensation cost is not recognized for employees or directors that do not render the requisite services. The Company recognized the expense for equity-based compensation in its 2022, 2021, and 2020 consolidated statements of income on a straight-line basis based upon awards that are ultimately expected to vest. See Note 10, “Equity-Based Compensation.”
Net Income Per Share	Net Income Per Share Basic and diluted earnings per share (EPS) for the years ended December 31, 2022, 2021, and 2020 are as follows: For the year ended Net Weighted Earnings (amounts in thousands, except per-share data) December 31, 2022 Basic EPS $ 6,609 14,440 $ 0.46 Dilutive effect of outstanding equity instruments — 716 ( 0.02 ) Diluted EPS $ 6,609 15,156 $ 0.44 December 31, 2021 Basic EPS $ 13,730 13,926 $ 0.99 Dilutive effect of outstanding equity instruments — 1,045 ( 0.07 ) Diluted EPS $ 13,730 14,971 $ 0.92 December 31, 2020 Basic EPS $ 7,639 13,621 $ 0.56 Dilutive effect of outstanding equity instruments — 806 ( 0.03 ) Diluted EPS $ 7,639 14,427 $ 0.53 Weighted-average shares represent the average number of issued shares less treasury shares, and for the basic EPS calculations, unvested restricted stock. Certain options representing 0.9 million at December 31, 2022, and 0.6 million at both December 31, 2021 and 2020 were outstanding but were not included in the computation of diluted earnings per share as their effect on the computation would have been anti-dilutive.
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The components that comprised accumulated other comprehensive loss on the consolidated balance sheet at December 31, 2022 and 2021 are as follows: (amounts in thousands) 2022 2021 Foreign currency translation adjustment $ ( 10,993 ) $ ( 7,697 ) Pension loss, net of tax of $ 755 in 2022 and $ 819 in 2021 ( 4,313 ) ( 9,243 ) Accumulated other comprehensive loss $ ( 15,306 ) $ ( 16,940 ) During 2022, 2021, and 2020, actuarial losses were amortized to expense as follows: (amounts in thousands) 2022 2021 2020 Amortization of actuarial losses $ 494 $ 489 $ 298 Income tax ( 81 ) ( 39 ) ( 1 ) Net of tax $ 413 $ 450 $ 297 The amortization of actuarial losses is included in determining net periodic pension cost. See Note 7, "Deferred Compensation Benefits" for additional information.
Foreign Currency	Foreign Currency The functional currency of the Company’s foreign subsidiaries is the applicable local currency. The translation of the applicable foreign currencies into U.S. dollars is performed for assets and liabilities using current exchange rates in effect at the balance sheet date, for equity accounts using historical exchange rates, and for revenue and expense activity using the applicable month’s average exchange rates. The Company recorded a nominal amount of expense in 2022, 2021, and 2020 from foreign currency transactions for balances settled during the year or intended to be settled as of each respective year-end.
Guarantees	Guarantees The Company has a number of guarantees in place in its European operations which support office leases and performance under government projects. These guarantees totaled approximately $ 3.0 million and $ 3.1 million at December 31, 2022 and 2021 , respectively, and generally have expiration dates ranging from January 2023 through October 2034.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform - Facilitation of the Effects of Reference Rate Reform on Financial Reporting,” which provides optional expedients and exceptions for accounting contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts, hedging relationships and other transactions that reference the London Interbank Offering Rate (“LIBOR”) or another reference rate expected to be discontinued due to the reference rate reform. It is effective for all entities between March 12, 2020 and December 31, 2022. The Company does not expect a significant impact from the adoption of this standard as provisions have been made in its Credit and Security Agreement to use an alternate benchmark interest rate when the use of LIBOR is discontinued. In December 2019, the FASB issued ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” Among other clarifications and simplifications related to income tax accounting, the new standard simplifies the accounting for income taxes by eliminating certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, hybrid taxes and the recognition of deferred tax liabilities for outside basis differences. ASU 2019-12 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted. The Company adopted this new standard on January 1, 2021 on a prospective basis and the adoption did not have a material impact on the Company’s consolidated financial statements.
Subsequent Events	Subsequent Events The Company has evaluated all subsequent events through the filing date of this Form 10-K with the SEC and there were no subsequent events which required recognition, adjustment to or disclosure in the consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Revenue by Vertical Market as Percentage of Total Revenue	CTG’s revenue by vertical market as a percentage of consolidated revenue for the three years ended December 31, 2022, 2021, and 2020 is as follows: 2022 2021 2020 Technology service providers 22.5 % 26.7 % 31.3 % Healthcare 18.1 % 21.6 % 14.9 % Financial services 15.9 % 16.2 % 15.8 % Manufacturing 15.5 % 11.7 % 13.5 % Energy 5.8 % 5.1 % 6.2 % General markets 22.2 % 18.7 % 18.3 % Total 100.0 % 100.0 % 100.0 %
Revenue by Contract Type	The Company’s revenue from contracts accounted for under time-and-material, progress billing, and percentage-of-completion methods as a percentage of consolidated revenue for the three years ended December 31, 2022, 2021, and 2020 is as follows: 2022 2021 2020 Time-and-material 76.1 % 79.8 % 81.0 % Progress billing 19.1 % 17.8 % 15.9 % Percentage-of-completion 4.8 % 2.4 % 3.1 % Total 100.0 % 100.0 % 100.0 %
Schedule of Revenue by Geographic Location	The Company recorded revenue by geography for 2022 compared to 2021 and 2021 compared to 2020 as follows: Year Ended December 31, % of total 2022 % of total 2021 Year-Over- Change (dollars in thousands) North America 53.3 % $ 173,409 55.7 % $ 218,344 ( 20.6 )% Europe 46.7 % 151,671 44.3 % 173,941 ( 12.8 )% Total 100.0 % $ 325,080 100.0 % $ 392,285 ( 17.1 )% Year Ended December 31, % of total 2021 % of total 2020 Year-Over- Change (dollars in thousands) North America 55.7 % $ 218,344 55.8 % $ 204,264 6.9 % Europe 44.3 % 173,941 44.2 % 161,827 7.5 % Total 100.0 % $ 392,285 100.0 % $ 366,091 7.2 %
Summary of Changes in Carrying Amount of Goodwill	The changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2021 are as follows: (amounts in thousands) Balance at December 31, 2020 $ 21,275 Acquired goodwill — Foreign currency translation ( 1,599 ) Balance at December 31, 2021 $ 19,676 Acquired goodwill 17,439 Foreign currency translation ( 1,117 ) Balance at December 31, 2022 $ 35,998
Summary of Acquired Intangible Assets	Acquired intangible assets at December 31, 2022 consist of the following: (amounts in thousands) Estimated Gross Carrying Accumulated Foreign Currency Translation Net Carrying Trademarks 2 years $ 1,532 $ ( 1,380 ) $ ( 152 ) $ — Technology 10 years 1,141 ( 161 ) ( 23 ) 957 Customer relationships 7 - 13 years 17,196 ( 4,053 ) ( 1,157 ) 11,986 Total $ 19,869 $ ( 5,594 ) $ ( 1,332 ) $ 12,943 Acquired intangible assets at December 31, 2021 consisted of the following: (amounts in thousands) Estimated Gross Carrying Accumulated Foreign Currency Translation Net Carrying Trademarks 2 years $ 1,532 $ ( 1,454 ) $ ( 70 ) $ 8 Technology 10 years 591 ( 110 ) 10 491 Customer relationships 7 - 13 years 10,496 ( 3,121 ) ( 594 ) 6,781 Total $ 12,619 $ ( 4,685 ) $ ( 654 ) $ 7,280
Summary of Estimated Amortization Expense	Estimated amortization expense for the next five fiscal years, and thereafter, is as follows (amounts in thousands): Year Annual 2023 $ 1,673 2024 1,692 2025 1,692 2026 1,692 2027 1,290 Thereafter 4,904 Total $ 12,943
Basic and Diluted Earnings Per Share (EPS)	Basic and diluted earnings per share (EPS) for the years ended December 31, 2022, 2021, and 2020 are as follows: For the year ended Net Weighted Earnings (amounts in thousands, except per-share data) December 31, 2022 Basic EPS $ 6,609 14,440 $ 0.46 Dilutive effect of outstanding equity instruments — 716 ( 0.02 ) Diluted EPS $ 6,609 15,156 $ 0.44 December 31, 2021 Basic EPS $ 13,730 13,926 $ 0.99 Dilutive effect of outstanding equity instruments — 1,045 ( 0.07 ) Diluted EPS $ 13,730 14,971 $ 0.92 December 31, 2020 Basic EPS $ 7,639 13,621 $ 0.56 Dilutive effect of outstanding equity instruments — 806 ( 0.03 ) Diluted EPS $ 7,639 14,427 $ 0.53
Schedule of Accumulated Other Comprehensive Loss	The components that comprised accumulated other comprehensive loss on the consolidated balance sheet at December 31, 2022 and 2021 are as follows: (amounts in thousands) 2022 2021 Foreign currency translation adjustment $ ( 10,993 ) $ ( 7,697 ) Pension loss, net of tax of $ 755 in 2022 and $ 819 in 2021 ( 4,313 ) ( 9,243 ) Accumulated other comprehensive loss $ ( 15,306 ) $ ( 16,940 )
Schedule of Net Benefit Costs	During 2022, 2021, and 2020, actuarial losses were amortized to expense as follows: (amounts in thousands) 2022 2021 2020 Amortization of actuarial losses $ 494 $ 489 $ 298 Income tax ( 81 ) ( 39 ) ( 1 ) Net of tax $ 413 $ 450 $ 297

Property, Equipment and Capit_2

Property, Equipment and Capitalized Software (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property, Equipment and Capitalized Software	Property, equipment and capitalized software at December 31, 2022 and 2021 are summarized as follows: December 31, Useful Life 2022 2021 (amounts in thousands) (years) Equipment 2 - 10 $ 6,739 $ 6,796 Furniture 5 - 10 1,790 1,875 Capitalized software 3 - 5 1,484 2,377 Other software 2 - 5 2,799 2,234 Leasehold improvements 1 - 15 2,274 2,346 $ 15,086 $ 15,628 Accumulated depreciation and amortization ( 10,025 ) ( 10,386 ) $ 5,061 $ 5,242
Summary of Capitalized Software's Costs	The Company capitalizes software projects developed for commercial use. The Company recorded capitalized software costs during 2022 and 2021 as follows: For the year ended December 31, (amounts in thousands) 2022 2021 Capitalized software, beginning balance $ 1,607 $ 1,619 Foreign currency translation ( 123 ) ( 12 ) Capitalized software $ 1,484 $ 1,607
Schedule of Capitalized Software's Amortization Expense and Accumulated Amortization	Capitalized software amortization periods range from three to five years , and are evaluated periodically for propriety. The Company capitalized a total of $ 0.5 million of costs related to the development of software for sale or license during 2022. Amortization expense and accumulated amortization for these projects at December 31, 2022 and 2021 are as follows: For the year ended December 31, (amounts in thousands) 2022 2021 Accumulated amortization, beginning balance $ 978 $ 502 Amortization expense 254 476 Accumulated amortization $ 1,232 $ 978

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2022
Eleviant Technologies, Inc. ("Eleviant") [Member]
Business Acquisition [Line Items]
Summary of Acquisition Date Fair Value of Consideration	The acquisition fair value of the consideration for the acquisition of Eleviant consisted of the following as of September 29, 2022: (amounts in thousands) Cash consideration $ 17,382 Share issuance 1,178 Stock option issuance - 3 month vest 166 Stock option issuance - 12 month vest 225 Fair value of contingent consideration 4,000 Fair value of purchase consideration $ 22,951
Summary of Allocation of Aggregate Purchase Consideration to Fair Values of Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of the aggregate purchase price consideration to the fair value of the assets acquired and liabilities assumed as of September 29, 2022: (amounts in thousands) Assets Acquired: Cash $ 755 Accounts receivable 1,605 Prepaids and other current assets 178 Property and equipment, net 437 Taxes receivable 48 Acquired intangibles 7,250 Goodwill 17,439 Total assets acquired $ 27,712 Liabilities Assumed: Accounts payable $ 492 Short-term debt 601 Accrued compensation 355 Other current liabilities 205 Long-term debt 982 Deferred compensation benefits 324 Deferred tax liability 1,802 Total liabilities assumed 4,761 Net assets acquired $ 22,951
Summary of Intangible Assets Acquired	At December 31, 2022, the Company allocated value to current assets and liabilities based on book values at September 29, 2022, which approximates fair value. The excess consideration was recorded as goodwill, which is not deductible for income tax purposes, and is driven by Eleviant providing a high level of digital IT solutions and offshore delivery capabilities. (amounts in thousands) Fair Value Estimated Technology $ 550 10 years Customer relationships 6,700 10 years Fair value of purchase consideration $ 7,250
Stardust SAS (StarDust) [Member]
Business Acquisition [Line Items]
Summary of Acquisition Date Fair Value of Consideration	The acquisition date fair value of the consideration for the acquisition of StarDust consisted of the following as of March 3, 2020: (amounts in thousands) Cash consideration $ 6,122 Fair value of contingent consideration 111 Fair value of purchase consideration $ 6,233
Summary of Allocation of Aggregate Purchase Consideration to Fair Values of Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of the aggregate purchase consideration to the fair value of the assets acquired and liabilities assumed as of March 3, 2020: (amounts in thousands) Assets Acquired: Cash $ 1,798 Accounts receivable 1,303 Prepaids & other 71 Property & equipment, net 327 Acquired intangibles 1,282 Goodwill 2,757 Total assets acquired $ 7,538 Liabilities Assumed: Accounts payable $ 285 Accrued compensation 307 Taxes payable 222 Other liabilities 163 Deferred income taxes 328 Total liabilities assumed $ 1,305 Net assets acquired $ 6,233
Summary of Intangible Assets Acquired	The excess consideration was recorded as goodwill, which is not deductible for income tax purposes. (amounts in thousands) Fair Value Estimated Trademarks $ 100 2 years Technology 591 10 years Customer relationships 591 7 years Fair value of purchase consideration $ 1,282

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provision for income taxes for 2022, 2021, and 2020 consists of the following: 2022 2021 2020 (amounts in thousands) Domestic and foreign components of income before Domestic $ 2,955 $ 4,797 $ 2,497 Foreign 6,599 6,940 8,164 Total income before income taxes $ 9,554 $ 11,737 $ 10,661 The provision (benefit) for income taxes consists of: Current tax: U.S. federal $ 188 $ ( 219 ) $ 258 Foreign 2,586 2,654 2,679 U.S. state and local 160 138 365 Total current tax 2,934 2,573 3,302 Deferred tax: U.S. federal 69 ( 3,810 ) — Foreign ( 17 ) 60 ( 280 ) U.S. state and local ( 41 ) ( 816 ) — Total deferred tax 11 ( 4,566 ) ( 280 ) Total tax $ 2,945 $ ( 1,993 ) $ 3,022 The effective and statutory income tax rate can be reconciled Tax at statutory rate $ 2,006 $ 2,465 $ 2,239 State tax, net of federal benefit 144 280 53 Non-taxable income ( 224 ) ( 192 ) ( 393 ) Non-deductible expenses 694 9 569 Change in estimate primarily related to foreign taxes 303 352 ( 227 ) Change in valuation allowance related to U.S. federal taxes — ( 5,229 ) 1,952 Change in estimate primarily related to U.S. federal taxes 49 — ( 1,141 ) Tax credits ( 512 ) ( 260 ) ( 679 ) GILTI — — 146 Foreign rate differential 441 504 488 Other, net 44 78 15 Total tax $ 2,945 $ ( 1,993 ) $ 3,022 Effective income tax rate 30.8 % ( 17.0 )% 28.3 %
Schedule of Deferred Tax Assets and Liabilities	The Company’s deferred tax assets and liabilities at December 31, 2022 and 2021 consist of the following: December 31, 2022 2021 (amounts in thousands) Assets Deferred compensation $ 2,959 $ 4,498 Loss and credit carryforwards 701 1,454 Accruals deductible for tax purposes when paid 231 908 State taxes 715 639 Depreciation 34 42 Unrealized gain 143 74 Leases 4,726 5,691 Research and development expenses 1,086 — Other 41 13 Gross deferred tax assets 10,636 13,319 Deferred tax asset valuation allowance ( 746 ) ( 2,128 ) Gross deferred tax assets less valuation allowance 9,890 11,191 Liabilities Amortization ( 3,221 ) ( 1,847 ) Depreciation ( 521 ) ( 477 ) Leases ( 4,726 ) ( 5,691 ) Deferred compensation ( 18 ) ( 22 ) Gross deferred tax liabilities ( 8,486 ) ( 8,037 ) Net deferred tax assets (liabilities) $ 1,404 $ 3,154 Net deferred tax assets and liabilities are recorded as follows: Net non-current assets $ 2,886 $ 4,946 Net non-current liabilities ( 1,482 ) ( 1,792 ) Net deferred tax assets (liabilities) $ 1,404 $ 3,154

Lease Commitments (Tables)

Lease Commitments (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Summary of Lease Costs, Weighted Average Remaining Lease Term, Discount Rate and Supplemental Cash Flow Information for All Operating Leases	Lease costs for the year ended December 31, 2022 and December 31, 2021 were as follows: For the Year Ended (amounts in thousands) December 31, 2022 December 31, 2021 Operating lease costs $ 6,776 $ 7,611 Variable lease costs 342 405 Short-term lease costs 415 430 The weighted average remaining lease term and discount rate for all operating leases as of December 31, 2022 are as follows: December 31, 2022 Weighted average remaining lease term (years) 5.34 Weighted average remaining discount rate 3.85 % Supplemental cash flow information related to the Company’s operating leases for 2022 is as follows: (amounts in thousands) December 31, 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash outflow from operating leases 6,776 Right-of-use assets obtained in exchange for new operating lease liabilities 4,076
Summary of Maturities of Lease Liabilities for Operating Liabilities	Maturities for the Company’s lease liabilities for all operating leases as of December 31, 2022 are as follows: Year Total Operating Leases (amounts in thousands) 2023 $ 5,997 2024 4,351 2025 3,170 2026 2,240 2027 1,235 2028 & thereafter 3,555 Total undiscounted operating lease payments 20,548 Less: Interest ( 2,177 ) Total present value of operating lease liabilities $ 18,371

Deferred Compensation Benefits

Deferred Compensation Benefits (Tables)	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Schedule of Net Periodic Pension Cost	Net periodic pension cost for the years ended December 31, 2022, 2021, and 2020 for all of the plans is as follows: Net Periodic Pension Cost 2022 2021 2020 (amounts in thousands) Service cost $ 451 $ 499 $ 428 Interest cost 353 197 355 Expected return on assets ( 638 ) ( 702 ) ( 657 ) Amortization of actuarial loss 500 495 304 Net periodic pension cost $ 666 $ 489 $ 430
Schedule of Changes in Benefit Obligation	The change in benefit obligation and reconciliation of fair value of plan assets for the years ended December 31, 2022 and 2021 for the ESBP, NDBP, BDBP, FDBP, SDBP, and IDBP plans are as follows: Changes in Benefit Obligation 2022 2021 (amounts in thousands) Benefit obligation at beginning of period $ 30,957 $ 34,729 Service cost 451 499 Interest cost 352 197 Benefits paid ( 1,086 ) ( 1,036 ) Acquisition 274 — Actuarial loss ( 3,874 ) ( 1,341 ) Effect of exchange rate changes ( 1,502 ) ( 2,091 ) Benefit obligation at end of period 25,572 30,957 Reconciliation of Fair Value of Plan Assets Fair value of plan assets at beginning of period 19,978 20,656 Actual return on plan assets 812 636 Employer contributions 1,195 1,199 Benefits paid ( 988 ) ( 922 ) Effect of exchange rate changes ( 1,274 ) ( 1,591 ) Fair value of plan assets at end of period 19,723 19,978 Accrued benefit cost $ 5,849 $ 10,979 Accrued benefit cost for the ESBP, NDBP, BDBP, FDBP, SDBP, and IDBP is included in the consolidated balance sheet as follows: (amounts in thousands except percentages) ESBP NDBP BDBP FDBP SDBP IDBP As of December 31, 2022: Non-current assets $ — $ — $ 58 $ — $ — $ — Current liabilities $ 503 $ — $ — $ — $ — $ 38 Non-current liabilities $ 3,168 $ 1,583 $ — $ 283 $ 31 $ 301 Discount rates: Benefit obligation 4.76 % 3.40 % 3.80 % 3.30 % 3.30 % 6.90 % Net periodic pension cost 2.10 % 1.00 % 3.80 % 1.00 % 1.00 % 6.40 % Salary increase rate — % — % 4.05 % 2.20 % 2.20 % 5.00 % Expected return on plan assets — % 4.00 % 3.00 % — % — % — % As of December 31, 2021: Non-current assets $ — $ — $ 100 $ — $ — $ — Current liabilities $ 509 $ — $ — $ 36 $ — $ — Non-current liabilities $ 3,844 $ 6,280 $ — $ 367 $ 41 $ — Discount rates: Benefit obligation 2.10 % 1.00 % 1.05 % 1.00 % 0.35 % — % Net periodic pension cost 1.56 % 0.40 % 1.05 % 0.35 % 0.45 % — % Salary increase rate — % — % 3.75 % 1.90 % 1.75 % — % Expected return on plan assets — % 4.00 % 3.10 % — % — % — %
Deferred Compensation Benefits Anticipated Benefit Payments	Anticipated benefit payments for the ESBP, NDBP, BDBP, FDBP, SDBP, and IDBP expected to be paid in future years are as follows: (amounts in thousands) 2023 $ 910 2024 947 2025 1,662 2026 1,671 2027 934 2028 - 2032 6,492 Total $ 12,616

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Summary of Equity-Based Compensation Expense, the Corresponding Tax Benefit and Net Equity-Based Compensation Expense	Equity-based compensation expense, the corresponding tax benefit and net equity-based compensation expense for 2022, 2021, and 2020 are as follows: 2022 2021 2020 (amounts in thousands) Equity-based compensation expense $ 2,563 $ 2,640 $ 2,483 Tax benefit ( 635 ) ( 654 ) — Net equity-based compensation expense $ 1,928 $ 1,986 $ 2,483
Summary of Weighted-Average Assumptions Used to Estimate Fair Value of Options	The fair value of the options at the date of grant was estimated using the following weighted-average assumptions for the years ended December 31, 2022, 2021, and 2020: 2022 2021 2020 Expected life (years) 2.8 5.1 3.7 Dividend yield — % — % — % Risk-free interest rate 3.4 % 0.8 % 2.2 % Expected volatility 43.1 % 41.9 % 36.1 %
Summary of Stock Option Activity Under the 2020 Plan, 2010 Plan and Equity Plan	A summary of stock option activity under the 2020 Plan, 2010 Plan, and Equity Plan is as follows: 2020 Plan Weighted- 2010 Plan Weighted- Equity Plan Weighted- Outstanding at December 31, 2019 — $ — 731,234 $ 12.69 295,425 $ 5.89 Granted — $ — 173,010 $ 5.88 — $ — Exercised — $ — ( 45,096 ) $ 4.95 — $ — Canceled or forfeited — $ — — $ — — $ — Expired — $ — — $ — ( 50,125 ) $ 7.18 Outstanding at December 31, 2020 — $ — 859,148 $ 11.73 245,300 $ 5.62 Granted 105,906 $ 9.17 — $ — — $ — Exercised — $ — ( 45,096 ) $ 4.95 ( 65,300 ) $ 5.61 Canceled or forfeited — $ — — $ — — $ — Expired — $ — ( 27,500 ) $ 12.16 — $ — Outstanding at December 31, 2021 105,906 $ 9.17 786,552 $ 12.10 180,000 $ 5.63 Granted 334,790 $ 7.60 — $ — — $ — Exercised — $ — ( 18,620 ) $ 6.71 ( 40,000 ) $ 4.52 Canceled or forfeited ( 7,298 ) $ 8.52 ( 4,460 ) $ 5.88 — $ — Expired — $ — ( 58,875 ) $ 14.93 — $ — Outstanding at December 31, 2022 433,398 $ 8.06 704,597 $ 12.05 140,000 $ 5.94 Options Exercisable at December 31, 2022 135,305 $ 7.40 646,262 $ 12.60 140,000 $ 5.94
Summary of Restricted Stock Activity Under the 2010 Plan, Equity Plan and the 1991 Restricted Stock Plan	A summary of restricted stock activity under the 2020 Plan, 2010 Plan, the Equity Plan and the 1991 Restricted Stock Plan is as follows: 2020 Plan Weighted- 2010 Plan Weighted- Equity Plan Weighted- 1991 Weighted- Outstanding at — $ — 1,146,884 $ 5.49 40,000 $ 4.97 24,375 $ 5.75 Granted — $ — 599,928 $ 5.02 — $ — — $ — Released — $ — ( 131,949 ) $ 5.02 — $ — ( 11,470 ) $ 5.75 Canceled or forfeited — $ — ( 129,878 ) $ 5.41 — $ — ( 1,925 ) $ 5.75 Outstanding at — $ — 1,484,985 $ 5.35 40,000 $ 4.97 10,980 $ 5.75 Granted 267,036 $ 9.55 — $ — — $ — — $ — Released ( 11,912 ) $ 9.44 ( 408,232 ) $ 5.13 ( 40,000 ) $ 4.97 ( 10,730 ) $ 5.75 Canceled or forfeited ( 4,558 ) $ 10.11 ( 147,008 ) $ 7.68 — $ — ( 250 ) $ 5.75 Outstanding at 250,566 $ 9.54 929,745 $ 5.07 — $ — — $ — Granted 334,333 $ 8.63 — $ — — $ — — $ — Released ( 34,353 ) $ 9.75 ( 350,830 ) $ 4.94 — $ — — $ — Canceled or forfeited ( 19,332 ) $ 9.54 ( 30,970 ) $ 4.72 — $ — — $ — Outstanding at 531,214 $ 8.95 547,945 $ 5.17 — $ — — $ —
Summary of Stock Options Outstanding for the 2020 Plan, 2010 Plan and Equity Plan	A summary of stock options outstanding at December 31, 2022 for the 2020 Plan, 2010 Plan, and the Equity Plan is as follows: Range of Exercise Prices: Number of Weighted Weighted Aggregate 2020 Plan $ 6.78 - $ 6.78 198,000 $ 6.78 9.8 $ 154,440 $ 9.12 - $ 9.17 235,398 $ 9.14 8.8 — 433,398 $ 8.06 9.5 $ 154,440 2010 Plan $ 4.20 - $ 7.48 305,501 $ 5.84 5.7 $ 523,938 $ 13.58 - $ 13.60 200,000 $ 13.59 3.9 — $ 15.90 - $ 16.93 51,096 $ 16.67 2.1 — $ 20.68 - $ 21.41 148,000 $ 21.17 3.7 — 704,597 $ 12.05 4.5 $ 523,938 Equity Plan $ 4.78 - $ 4.78 40,000 $ 4.78 1.4 $ 111,200 $ 5.25 - $ 7.18 100,000 $ 6.41 1.6 115,200 140,000 $ 5.94 1.5 $ 226,400
Summary of Stock Options that are Exercisable for the 2020 Plan, 2010 Plan and the Equity Plan	A summary of stock options that are exercisable at December 31, 2022 for the 2020 Plan, 2010 Plan, and the Equity Plan is as follows: Range of Exercise Prices: Number of Weighted Weighted Aggregate 2020 Plan $ 6.78 - $ 6.78 100,000 $ 6.78 9.8 $ 78,000 $ 9.12 - $ 9.17 35,305 $ 9.17 8.2 — 135,305 $ 7.40 9.4 $ 78,000 2010 Plan $ 4.20 - $ 7.48 247,166 $ 5.84 5.3 $ 425,935 $ 13.58 - $ 13.60 200,000 $ 13.59 3.9 — $ 15.90 - $ 16.93 51,096 $ 16.67 2.1 — $ 20.68 - $ 21.41 148,000 $ 21.17 3.7 — 646,262 $ 12.60 4.2 $ 425,935 Equity Plan $ 4.78 - $ 4.78 40,000 $ 4.78 1.4 $ 111,200 $ 5.25 - $ 7.18 100,000 $ 6.41 1.6 115,200 140,000 $ 5.94 1.5 $ 226,400

Segments and Enterprise-Wide _2

Segments and Enterprise-Wide Disclosures (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Operating Segments	The operating results for the Company’s segments for 2022, 2021, and 2020 were as follows: 2022 North America IT Europe IT Non-Strategic (amounts in thousands) Solutions & Services Solutions & Services Technology Services Total Revenue $ 84,038 $ 149,931 $ 91,111 $ 325,080 Direct costs 52,315 112,990 79,698 245,003 Gross profit 31,723 36,941 11,413 80,077 Operating expenses 14,203 18,954 2,632 35,789 Contribution profit $ 17,520 $ 17,987 $ 8,781 44,288 General and administrative expenses 33,212 Operating income $ 11,076 2021 North America IT Europe IT Non-Strategic (amounts in thousands) Solutions & Services Solutions & Services Technology Services Total Revenue $ 101,506 $ 169,341 $ 121,438 $ 392,285 Direct costs 68,885 129,030 107,920 305,835 Gross profit 32,621 40,311 13,518 86,450 Operating expenses 13,883 21,345 4,904 40,132 Contribution profit $ 18,738 $ 18,966 $ 8,614 46,318 General and administrative expenses 33,576 Operating income $ 12,742 2020 North America IT Europe IT Non-Strategic (amounts in thousands) Solutions & Services Solutions & Services Technology Services Total Revenue $ 67,948 $ 154,847 $ 143,296 $ 366,091 Direct costs 43,953 117,029 128,151 289,133 Gross profit 23,995 37,818 15,145 76,958 Operating expenses 9,368 20,366 6,992 36,726 Contribution profit $ 14,627 $ 17,452 $ 8,153 40,232 General and administrative expenses 31,102 Operating income $ 9,130
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas	Financial Information About Geographic Areas 2022 2021 2020 (amounts in thousands) Revenue from External Customers: United States $ 169,510 $ 215,637 $ 203,495 Belgium (1) 61,117 68,109 59,851 Luxembourg (3) 57,676 72,699 66,411 Other countries 36,777 35,840 36,334 Total foreign revenue 155,570 176,648 162,596 Total revenue $ 325,080 $ 392,285 $ 366,091 Long-lived Assets*: United States $ 9,414 $ 2,081 $ 1,710 France (2) 4,714 5,663 6,841 Luxembourg (3) 2,294 3,125 3,879 Other countries 1,582 1,653 2,182 Total long-lived assets* $ 18,004 $ 12,522 $ 14,612 Deferred Tax Assets, Net of Valuation Allowance: United States $ 2,699 $ 4,612 $ — Europe 187 334 393 Total deferred tax assets, net $ 2,886 $ 4,946 $ 393 *Long-lived Assets exclude goodwill (1) Revenue for the Company's Belgium operations has been disclosed separately as it exceeds 10% of consolidated revenue in at least one of the years presented. (2) Long-lived assets for the Company's France operations have been disclosed separately as they exceed 10% of consolidated long-lived assets in at least one of the years presented. (3) Revenue and long-lived assets for the Company's Luxembourg operations have been disclosed separately as they exceed 10% of the consolidated balances in at least one of the years presented.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Basis of Presentation and Consolidation (Details)	12 Months Ended
	Dec. 31, 2022 Market
Accounting Policies [Abstract]
Number of vertical market focus areas	5

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Revenue by Vertical Market as Percentage of Total Revenue (Details) - Customer Concentration Risk [Member] - Sales Revenue, Services, Net [Member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Concentration Risk [Line Items]
Total revenue	100%	100%	100%
Technology Service Providers [Member]
Concentration Risk [Line Items]
Total revenue	22.50%	26.70%	31.30%
Financial Services [Member]
Concentration Risk [Line Items]
Total revenue	15.90%	16.20%	15.80%
Manufacturing [Member]
Concentration Risk [Line Items]
Total revenue	15.50%	11.70%	13.50%
Energy [Member]
Concentration Risk [Line Items]
Total revenue	5.80%	5.10%	6.20%
General Markets [Member]
Concentration Risk [Line Items]
Total revenue	22.20%	18.70%	18.30%
Healthcare [Member]
Concentration Risk [Line Items]
Total revenue	18.10%	21.60%	14.90%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Revenue by Contract Type (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	100%	100%	100%
Time-and-material [Member]
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	76.10%	79.80%	81%
Progress Billing [Member]
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	19.10%	17.80%	15.90%
Percentage-of-completion [Member]
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	4.80%	2.40%	3.10%

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Revenue by Geographic Location (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues [Line Items]
Revenue	$ 325,080	$ 392,285	$ 366,091
Sales Revenue, Services, Net [Member] | Geographic Concentration Risk
Revenues [Line Items]
Revenue, percent	100%	100%	100%
Revenue	$ 325,080	$ 392,285	$ 366,091
Year-over-Year Change	(17.10%)	7.20%
North America [Member] | Sales Revenue, Services, Net [Member] | Geographic Concentration Risk
Revenues [Line Items]
Revenue, percent	53.30%	55.70%	55.80%
Revenue	$ 173,409	$ 218,344	$ 204,264
Year-over-Year Change	20.60%	6.90%
Europe [Member] | Sales Revenue, Services, Net [Member] | Geographic Concentration Risk
Revenues [Line Items]
Revenue, percent	46.70%	44.30%	44.20%
Revenue	$ 151,671	$ 173,941	$ 161,827
Year-over-Year Change	12.80%	7.50%

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Billable Expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Billable expenses	$ 0.6	$ 1.1	$ 1.9

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Transaction Price Allocated to Remaining Performance Obligations (Details) $ in Millions	Dec. 31, 2022 USD ($)
Fixed-price [Member]
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 9.4
Progress Billing [Member]
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 38.2

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Transaction Price Allocated to Remaining Performance Obligations (Details 1) $ in Millions	Dec. 31, 2022 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2023-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 32.9
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2024-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 14.7
Revenue, remaining performance obligation, expected timing of satisfaction, period	2 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2025-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Fair Value (Details) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Sep. 29, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Oct. 31, 2022	Dec. 31, 2020	Mar. 03, 2020
Business Acquisition [Line Items]
Cash and cash equivalents			$ 25,140	$ 35,584
Goodwill			$ 35,998	19,676		$ 21,275
France Reporting Unit [Member]
Business Acquisition [Line Items]
Fair value of acquisition					$ 12,200
Luxembourg Reporting Unit [Member]
Business Acquisition [Line Items]
Fair value of acquisition					5,000
North America IT Solutions and Services Reporting Units [Member]
Business Acquisition [Line Items]
Fair value of acquisition					$ 18,800
Star Dust [Member]
Business Acquisition [Line Items]
Business acquisition, percentage acquired							100%
Fair value of acquisition							$ 100
Earn-out contingency liability				300
Fair value of the remaining contingent consideration liability				$ 0
Eleviant Technologies, Inc. Eleviant [Member]
Business Acquisition [Line Items]
Business acquisition, percentage acquired	100%
Earn-out contingency liability, basis for amount			The Company recorded a contingent consideration liability related to the earn-out provision of which a portion will be payable in each period subject to the achievement by Eleviant of revenue and gross profit targets for fiscal 2022, 2023 and 2024. There is no payout if the achievements are below the target threshold. However, in subsequent years, if the preceding year’s targets were not met, an earn-out can be earned for both years if the combined total for gross profit or revenue for the two years exceeds the combined two-year targets. The fair value of this contingent consideration is determined using level 3 inputs. The fair value assigned to the contingent consideration liability is determined using the real options method, which requires inputs such as revenue and gross profit forecasts, discount rate, and other market variables to assess the probability of Eleviant achieving the revenue and gross profit targets. The fair value as of the September 29, 2022 acquisition date was initially recorded in the 2022 third quarter as $4.0 million. As of December 31, 2022, the fair value of the remaining contingent consideration liability was determined to be $4.0 million.
Number of period combined target	2 years
Earn-out contingency liability		$ 4,000
Fair value of the remaining contingent consideration liability	$ 4,000		$ 4,000
Goodwill	$ 17,439

Summary of Significant Accou_12

Summary of Significant Accounting Policies - Life Insurance Policies (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Individual	Dec. 31, 2020 USD ($)	Dec. 31, 2021 USD ($)
Supplementary Information For Corporate Owned Life Insurance [Line Items]
Number of former employees covered under insurance policies | Individual	16
Average age of former employees covered under insurance policies	79 years
Gross cash surrender values of life insurance	$ 29,500		$ 28,300
Loans on cash surrender value	26,000		25,200
Net cash surrender values of life insurance	4,120		4,018
Gross death benefit of life insurance contracts	37,000		36,000
Life insurance proceeds to be received upon the death of participants	10,600
Non-taxable life insurance gain		$ 987
Casualty Events [Member]
Supplementary Information For Corporate Owned Life Insurance [Line Items]
Expected non-taxable life insurance gain upon death of participants	7,100
Non-taxable life insurance gain		$ 1,000
Non-Qualified Defined Benefit Executive Supplemental Benefit Plan [Member]
Supplementary Information For Corporate Owned Life Insurance [Line Items]
Net cash surrender values of life insurance	$ 3,500		$ 3,100

Summary of Significant Accou_13

Summary of Significant Accounting Policies - Cash and Cash Equivalents, and Cash Overdrafts (Details)	Dec. 31, 2022 USD ($)
Maximum [Member]
Cash, FDIC insurable limit	$ 250,000

Summary of Significant Accou_14

Summary of Significant Accounting Policies - Accounts Receivable Factoring (Details) - Trade Accounts Receivable [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts Notes And Loans Receivable [Line Items]
Accounts Receivable, Sold	$ 0.1	$ 0.1	$ 0.1
Factoring Agreement [Member]
Accounts Notes And Loans Receivable [Line Items]
Accounts Receivable, Sold	$ 16.7	$ 35.8

Summary of Significant Accou_15

Summary of Significant Accounting Policies - Property, Equipment and Capitalized Software Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property Plant And Equipment [Line Items]
Depreciation	$ 1.8	$ 2	$ 1.9
Minimum [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	1 year
Minimum [Member] | Capitalized Software [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	3 years
Maximum [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	15 years
Maximum [Member] | Capitalized Software [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	5 years

Summary of Significant Accou_16

Summary of Significant Accounting Policies - Impairment of Long-lived assets and Long-lived assets to be disposed of (Details) - Building - Buffalo, NY [Member] $ in Millions	3 Months Ended
	Jun. 26, 2020 USD ($)
Property Plant And Equipment [Line Items]
Carrying value of property	$ 1.6
Proceeds from sale of property	2.5
Gain on sale of building	$ 0.8

Summary of Significant Accou_17

Summary of Significant Accounting Policies - Segments (Details)	12 Months Ended
	Dec. 31, 2022 Segment
Segment Reporting Information [Line Items]
Number of operating segments	3
Number of reportable segments	1
Operating Segments [Member]
Segment Reporting Information [Line Items]
Number of operating segments	1

Summary of Significant Accou_18

Summary of Significant Accounting Policies - Goodwill (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Indicator	Dec. 31, 2021 USD ($) Indicator	Dec. 31, 2020 USD ($) Indicator
Goodwill [Line Items]
Goodwill impairment indicators | Indicator	0	0	0
Goodwill	$ 35,998	$ 19,676	$ 21,275
Europe I T Solutions And Services Segment
Goodwill [Line Items]
Goodwill	17,200	18,300	$ 21,300
North America I T Solutions And Services Segment
Goodwill [Line Items]
Goodwill	$ 18,800	$ 1,400

Summary of Significant Accou_19

Summary of Significant Accounting Policies - Summary of Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at the Beginning of period	$ 19,676	$ 21,275
Acquired goodwill	17,439	0
Foreign currency translation	(1,117)	(1,599)
Balance at the End of period	$ 35,998	$ 19,676

Summary of Significant Accou_20

Summary of Significant Accounting Policies - Summary of Acquired Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Acquired Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 19,869	$ 12,619
Accumulated Amortization	(5,594)	(4,685)
Foreign Currency Translation	(1,332)	(654)
Net Carrying Amount	$ 12,943	$ 7,280
Trademarks [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Estimated Economic Life	2 years	2 years
Gross Carrying Amount	$ 1,532	$ 1,532
Accumulated Amortization	(1,380)	(1,454)
Foreign Currency Translation	(152)	(70)
Net Carrying Amount	$ 0	$ 8
Technology [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years	10 years
Gross Carrying Amount	$ 1,141	$ 591
Accumulated Amortization	(161)	(110)
Foreign Currency Translation	(23)	10
Net Carrying Amount	957	491
Customer Relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	17,196	10,496
Accumulated Amortization	(4,053)	(3,121)
Foreign Currency Translation	(1,157)	(594)
Net Carrying Amount	$ 11,986	$ 6,781
Customer Relationships [Member] | Minimum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Estimated Economic Life	7 years	7 years
Customer Relationships [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Estimated Economic Life	13 years	13 years

Summary of Significant Accou_21

Summary of Significant Accounting Policies - Acquired Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 1.2	$ 1.2	$ 1.4

Summary of Significant Accou_22

Summary of Significant Accounting Policies - Summary of Estimated Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2023	$ 1,673
2024	1,692
2025	1,692
2026	1,692
2027	1,290
Thereafter	4,904
Total	$ 12,943	$ 7,280

Summary of Significant Accou_23

Summary of Significant Accounting Policies - Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Taxes Disclosure [Line Items]
Deferred tax asset valuation allowance	$ 746	$ 2,128	$ 7,664	$ 5,695
Change in deferred tax asset valuation allowance	1,400
Income tax benefit	2,945	$ (1,993)	$ 3,022
Income Tax Expense [Member]
Income Taxes Disclosure [Line Items]
Change in deferred tax asset valuation allowance	1,400
Income Tax Expense [Member] | Minimum [Member]
Income Taxes Disclosure [Line Items]
Income tax benefit	$ 100

Summary of Significant Accou_24

Summary of Significant Accounting Policies - Basic and Diluted Earnings Per Share (EPS) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Net Income	$ 6,609	$ 13,730	$ 7,639
Weighted average number of shares outstanding, basic (in shares)	14,440	13,926	13,621
Basic	$ 0.46	$ 0.99	$ 0.56
Number of shares, attributable to equity based compensation plans (in shares)	716	1,045	806
Dilutive effect on basic earnings per share (in dollars per share)	$ (0.02)	$ (0.07)	$ (0.03)
Weighted average number of shares outstanding, diluted (in shares)	15,156	14,971	14,427
Diluted	$ 0.44	$ 0.92	$ 0.53

Summary of Significant Accou_25

Summary of Significant Accounting Policies - Net Income Per Share - Additional Information (Details) - shares shares in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee Stock Option [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive securities not included in the computation of earnings per share	0.9	0.6	0.6

Summary of Significant Accou_26

Summary of Significant Accounting Policies - Schedule of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Foreign currency translation adjustment	$ (10,993)	$ (7,697)
Pension loss, net of tax of $755 in 2022 and $819 in 2021	(4,313)	(9,243)
Accumulated other comprehensive loss	$ (15,306)	$ (16,940)

Summary of Significant Accou_27

Summary of Significant Accounting Policies - Schedule of Accumulated Other Comprehensive Loss (Parenthetical) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Tax on pension loss	$ 755	$ 819

Summary of Significant Accou_28

Summary of Significant Accounting Policies - Schedule of Net Benefit Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Postemployment Benefits [Abstract]
Amortization of actuarial losses	$ 494	$ 489	$ 298
Income tax	(81)	(39)	(1)
Net of tax	$ 413	$ 450	$ 297

Summary of Significant Accou_29

Summary of Significant Accounting Policies - Guarantees (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Current carrying value of guarantees	$ 3	$ 3.1

Property, Equipment and Capit_3

Property, Equipment and Capitalized Software Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property Plant And Equipment [Line Items]
Capitalized costs	$ 1,484	$ 1,607	$ 1,619
Maximum [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	15 years
Minimum [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	1 year
Capitalized Software [Member]
Property Plant And Equipment [Line Items]
Capitalized costs	$ 500
Capitalized Software [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	5 years
Capitalized Software [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	3 years

Property, Equipment and Capit_4

Property, Equipment and Capitalized Software - Schedule of Property, Equipment and Capitalized Software (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	$ 15,086	$ 15,628
Accumulated depreciation and amortization	(10,025)	(10,386)
Net	5,061	5,242
Equipment [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	6,739	6,796
Furniture [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	1,790	1,875
Capitalized Software [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	1,484	2,377
Other Software [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	2,799	2,234
Leasehold Improvements [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	$ 2,274	$ 2,346

Property, Equipment and Capit_5

Property, Equipment and Capitalized Software - Useful Life (Details)	12 Months Ended
	Dec. 31, 2022
Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	1 year
Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	15 years
Equipment [Member] | Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	2 years
Equipment [Member] | Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	10 years
Furniture [Member] | Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	5 years
Furniture [Member] | Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	10 years
Capitalized Software [Member] | Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	3 years
Capitalized Software [Member] | Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	5 years
Other Software [Member] | Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	2 years
Other Software [Member] | Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	5 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	1 year
Leasehold Improvements [Member] | Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	15 years

Property, Equipment and Capit_6

Property, Equipment and Capitalized Software - Schedule of Capitalized Software Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Capitalized Software Cost [Abstract]
Capitalized software, beginning balance	$ 1,607	$ 1,619
Foreign currency translation	(123)	(12)
Capitalized software, ending balance	$ 1,484	$ 1,607

Property, Equipment and Capit_7

Property, Equipment and Capitalized Software - Schedule of Amortization Expense and Accumulated Amortization (Details) - Capitalized Software [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property Plant And Equipment [Line Items]
Accumulated amortization, beginning balance	$ 978	$ 502
Amortization expense	254	476
Accumulated amortization, ending balance	$ 1,232	$ 978

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details)				12 Months Ended
	Sep. 29, 2022 USD ($) shares	Mar. 03, 2020 USD ($)	Mar. 03, 2020 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 03, 2020 EUR (€)
Eleviant Technologies, Inc. ("Eleviant") [Member]
Business Acquisition [Line Items]
Business acquisition, percentage acquired	100%
Business combination, acquired equity amount including cash on hand	$ 19,000,000
Payments to acquire business	$ 17,382,000
Number of common shares issued | shares	173,802
Business combination common stock value	$ 1,200,000
Earn-out contingency liability	5,000,000
Business combination of gross profit or revenue achieved targets	10,000
Business combination of additional target earned	$ 2,000
Earn-out contingency liability, basis for amount				The Company recorded a contingent consideration liability related to the earn-out provision of which a portion will be payable in each period subject to the achievement by Eleviant of revenue and gross profit targets for fiscal 2022, 2023 and 2024. There is no payout if the achievements are below the target threshold. However, in subsequent years, if the preceding year’s targets were not met, an earn-out can be earned for both years if the combined total for gross profit or revenue for the two years exceeds the combined two-year targets. The fair value of this contingent consideration is determined using level 3 inputs. The fair value assigned to the contingent consideration liability is determined using the real options method, which requires inputs such as revenue and gross profit forecasts, discount rate, and other market variables to assess the probability of Eleviant achieving the revenue and gross profit targets. The fair value as of the September 29, 2022 acquisition date was initially recorded in the 2022 third quarter as $4.0 million. As of December 31, 2022, the fair value of the remaining contingent consideration liability was determined to be $4.0 million.
Fair value of the remaining contingent consideration liability				$ 4,000,000
Number of period combined target	2 years
Fair value of the remaining contingent consideration liability	$ 4,000,000			4,000,000
Acquired intangibles	$ 7,250,000
Eleviant Technologies, Inc. ("Eleviant") [Member] | 2020 Equity Award plan [Member]
Business Acquisition [Line Items]
Number of common shares issued | shares	200,000
Business combination common stock value	$ 400,000
Eleviant Technologies, Inc. ("Eleviant") [Member] | Selling General and Administrative Expenses [Member]
Business Acquisition [Line Items]
Business acquisition related legal and consulting fee expenses related to retention bonuses and amortization of intangible assets				$ 800,000
Stardust SAS (StarDust) [Member]
Business Acquisition [Line Items]
Business acquisition, percentage acquired		100%				100%
Payments to acquire business		$ 6,122,000	€ 5,500,000
Foreign currency exchange rate		1.1145				1.1145
Earn-out contingency liability					$ 300,000
Earn-out contingency liability, basis for amount				An earn-out of up to $1.1 million (€1.0 million based on a EUR into USD exchange rate of 1.1145) can be earned, a portion of which will be payable in each period subject to the achievement of consolidated direct profit targets for fiscal 2020 and 2021. Additionally, for each €10,000 of consolidated direct profit achieved above the target, an additional €1,000 can be earned, with no maximum limit. There is no payout if the achievement is below the target threshold.
Threshold Limit Of Consolidated Direct Profit Achieved Above Target | €			10,000
Business Combination Contingent Consideration Additional Liability For Each Threshold Limit | €			€ 1,000
Fair value of the remaining contingent consideration liability		$ 100,000
Fair value of the remaining contingent consideration liability					0
Acquired intangibles		1,282,000
Stardust SAS (StarDust) [Member] | Selling General and Administrative Expenses [Member]
Business Acquisition [Line Items]
Business combination acquisition related costs including fair value adjustment of earn out liability and amortization of intangible assets				$ 100,000	$ (200,000)
Stardust SAS (StarDust) [Member] | Maximum [Member]
Business Acquisition [Line Items]
Earn-out contingency liability		$ 1,100,000				€ 1,000,000
Other Current Liabilities | Eleviant Technologies, Inc. ("Eleviant") [Member]
Business Acquisition [Line Items]
Fair value of the remaining contingent consideration liability				900,000
Other Long-term Liabilities | Eleviant Technologies, Inc. ("Eleviant") [Member]
Business Acquisition [Line Items]
Fair value of the remaining contingent consideration liability				$ 3,100,000

Acquisitions - Summary of Acqui

Acquisitions - Summary of Acquisition Date Fair Value of Consideration (Details) $ in Thousands, € in Millions	Sep. 29, 2022 USD ($)	Mar. 03, 2020 USD ($)	Mar. 03, 2020 EUR (€)
Eleviant Technologies, Inc. ("Eleviant") [Member]
Business Acquisition [Line Items]
Cash consideration	$ 17,382
Share issuance	1,178
Fair value of contingent consideration	4,000
Fair value of purchase consideration	22,951
Eleviant Technologies, Inc. ("Eleviant") [Member] | 3-month vest
Business Acquisition [Line Items]
Stock option issuance	166
Eleviant Technologies, Inc. ("Eleviant") [Member] | 12-month vest
Business Acquisition [Line Items]
Stock option issuance	$ 225
Stardust SAS (StarDust) [Member]
Business Acquisition [Line Items]
Cash consideration		$ 6,122	€ 5.5
Fair value of contingent consideration		111
Fair value of purchase consideration		$ 6,233

Acquisitions - Summary of Alloc

Acquisitions - Summary of Allocation of Aggregate Purchase Consideration to Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Sep. 29, 2022	Dec. 31, 2021	Dec. 31, 2020	Mar. 03, 2020
Assets Acquired:
Goodwill	$ 35,998		$ 19,676	$ 21,275
Eleviant Technologies, Inc. ("Eleviant") [Member]
Assets Acquired:
Cash		$ 755
Accounts receivable		1,605
Prepaids & other		178
Property & equipment, net		437
Taxes receivable		48
Acquired intangibles		7,250
Goodwill		17,439
Total assets acquired		27,712
Liabilities Assumed:
Accounts payable		492
Short-term debt		601
Accrued compensation		355
Other liabilities		205
Long-term debt		982
Deferred compensation benefits		324
Deferred tax liability		1,802
Total liabilities assumed		4,761
Net assets acquired		$ 22,951
Stardust SAS (StarDust) [Member]
Assets Acquired:
Cash					$ 1,798
Accounts receivable					1,303
Prepaids & other					71
Property & equipment, net					327
Acquired intangibles					1,282
Goodwill					2,757
Total assets acquired					7,538
Liabilities Assumed:
Accounts payable					285
Accrued compensation					307
Other liabilities					163
Taxes payable					222
Deferred income taxes					328
Total liabilities assumed					1,305
Net assets acquired					$ 6,233

Acquisitions - Summary of Intan

Acquisitions - Summary of Intangible Assets Acquired (Details) - USD ($) $ in Thousands	Sep. 29, 2022	Mar. 03, 2020
Stardust SAS (StarDust) [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration		$ 1,282
Stardust SAS (StarDust) [Member] | Trademarks [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration		$ 100
Estimated Economic Life		2 years
Stardust SAS (StarDust) [Member] | Technology [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration		$ 591
Estimated Economic Life		10 years
Stardust SAS (StarDust) [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration		$ 591
Estimated Economic Life		7 years
Eleviant Technologies, Inc. ("Eleviant") [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration	$ 7,250
Eleviant Technologies, Inc. ("Eleviant") [Member] | Technology [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration	$ 550
Estimated Economic Life	10 years
Eleviant Technologies, Inc. ("Eleviant") [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration	$ 6,700
Estimated Economic Life	10 years

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Line Of Credit Facility [Line Items]
Long-term debt	$ 0	$ 0
Maximum amount outstanding	$ 0	0
Debt covenants, Maximum leverage ratio	1%
Debt covenants threshold limit to test fixed charge coverage ratio	$ 5,000,000
Total available borrowings	$ 33,000,000
Excess percentage available for total available borrowings	12.50%
Deferred financing fees expense		100,000
Deferred fees, incurred with credit agreement		$ 1,400,000
Amortization period		60 months
Minimum [Member] | Adjusted London Interbank Offered Rate L I B O R
Line Of Credit Facility [Line Items]
Basis spread on variable rate	0.005%
Minimum [Member] | SOFR [Member]
Line Of Credit Facility [Line Items]
Basis spread on variable rate	0.015%
Maximum [Member]
Line Of Credit Facility [Line Items]
Commitment fees	$ 50,000,000
Fixed Charge Coverage Ratio	0.125
Maximum [Member] | Adjusted London Interbank Offered Rate L I B O R
Line Of Credit Facility [Line Items]
Basis spread on variable rate	0.01%
Maximum [Member] | SOFR [Member]
Line Of Credit Facility [Line Items]
Basis spread on variable rate	0.02%
Revolving line of credit
Line Of Credit Facility [Line Items]
Revolving credit facility, term	5 years
Line of Credit Facility, Maximum Borrowing Capacity	$ 50,000,000
Line of credit facility, expiration date	2026-05
Commitment fees			$ 200,000
Interest expense			$ 200,000
Line of credit, outstanding amount	$ 700,000
Accounts Payable | Revolving line of credit
Line Of Credit Facility [Line Items]
Line of credit, interest rate outstanding	8%

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Domestic	$ 2,955	$ 4,797	$ 2,497
Foreign	6,599	6,940	8,164
Income before income taxes	9,554	11,737	10,661
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current U.S. federal	188	(219)	258
Current Foreign	2,586	2,654	2,679
Current U.S. state and local	160	138	365
Current Total current tax	2,934	2,573	3,302
Deferred tax:
Deferred U.S. federal	69	(3,810)
Deferred Foreign	(17)	60	(280)
Deferred U.S. state and local	(41)	(816)
Deferred income taxes	11	(4,566)	(280)
Total tax	2,945	(1,993)	3,022
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Tax at statutory rate	2,006	2,465	2,239
State tax, net of federal benefit	144	280	53
Non-taxable income	(224)	(192)	(393)
Non-deductible expenses	694	9	569
Change in estimate primarily related to foreign taxes	303	352	(227)
Change in valuation allowance related to U.S. federal taxes		(5,229)	1,952
Change in estimate primarily related to U.S. federal taxes	49		(1,141)
Tax credits	(512)	(260)	(679)
GILTI			146
Foreign rate differential	441	504	488
Other, net	44	78	15
Total tax	$ 2,945	$ (1,993)	$ 3,022
Effective income tax rate	30.80%	(17.00%)	28.30%

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets
Deferred compensation	$ 2,959	$ 4,498
Loss and credit carryforwards	701	1,454
Accruals deductible for tax purposes when paid	231	908
State taxes	715	639
Depreciation	34	42
Unrealized gain	143	74
Leases	4,726	5,691
Research and development expenses	1,086
Other	41	13
Gross deferred tax assets	10,636	13,319
Deferred tax asset valuation allowance	(746)	(2,128)	$ (7,664)	$ (5,695)
Gross deferred tax assets less valuation allowance	9,890	11,191
Liabilities
Amortization	(3,221)	(1,847)
Depreciation	(521)	(477)
Leases	(4,726)	(5,691)
Deferred compensation	(18)	(22)
Gross deferred tax liabilities	(8,486)	(8,037)
Net deferred tax assets (liabilities)	1,404	3,154
Net non-current assets	2,886	4,946	$ 393
Net non-current liabilities	(1,482)	(1,792)
Net deferred tax assets (liabilities)	$ 1,404	$ 3,154

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Taxes Disclosure [Line Items]
Deferred tax asset valuation allowance	$ 746,000	$ 2,128,000	$ 7,664,000	$ 5,695,000
Change in deferred tax asset valuation allowance	1,400,000
Income tax benefit	2,945,000	(1,993,000)	3,022,000
Penalties and interest accrued	0	0
Net income taxes paid	3,000,000	$ 2,700,000	$ 4,200,000
State and Local Jurisdiction [Member]
Income Taxes Disclosure [Line Items]
Operating loss carryforwards	$ 600,000
Operating loss carryforwards expiration year	2023
Netherlands [Member]
Income Taxes Disclosure [Line Items]
Operating loss carryforwards	$ 200,000
Operating loss carryforwards expiration year	2023
INDIA [Member]
Income Taxes Disclosure [Line Items]
Operating loss carryforwards	$ 800,000
Operating loss carryforwards expiration year	2028
UNITED KINGDOM [Member]
Income Taxes Disclosure [Line Items]
Operating loss carryforwards	$ 500,000
Income Tax Expense [Member]
Income Taxes Disclosure [Line Items]
Change in deferred tax asset valuation allowance	1,400,000
Income Tax Expense [Member] | Minimum [Member]
Income Taxes Disclosure [Line Items]
Income tax benefit	$ 100,000

Lease Commitments - Additional

Lease Commitments - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Maximum potential payment increase	5%

Lease Commitments - Summary of

Lease Commitments - Summary of Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease costs	$ 6,776	$ 7,611
Variable lease costs	342	405
Short-term lease costs	$ 415	$ 430

Lease Commitments - Summary o_2

Lease Commitments - Summary of Maturities of Lease Liabilities for Operating Liabilities (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Lessee, Operating Lease, Liability, to be Paid [Abstract]
2023	$ 5,997
2024	4,351
2025	3,170
2026	2,240
2027	1,235
2028 & thereafter	3,555
Total undiscounted operating lease payments	20,548
Less: Interest	(2,177)
Total present value of operating lease liabilities	$ 18,371

Lease Commitments - Summary o_3

Lease Commitments - Summary of Weighted Average Remaining Lease Term, Discount Rate and Supplemental Cash Flow Information for All Operating Leases (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Lease, Cost [Abstract]
Weighted average remaining lease term (years)	5 years 4 months 2 days
Weighted average remaining discount rate	3.85%
Cash paid for amounts included in the measurement of lease liabilities
Operating cash outflow from operating leases	$ 6,776
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 4,076

Deferred Compensation Benefit_2

Deferred Compensation Benefits - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Text Details [Line Items]
Comprehensive pension gain (loss)	$ (4,930,000)	$ (2,479,000)	$ 2,286,000
Amounts not recognized as net periodic benefit, net of tax	(4,313,000)	(9,243,000)
Pension loss adjustment, net of tax	(4,900,000)	(2,500,000)	2,300,000
FDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit payments	0	0
Benefit obligation	300,000	400,000
Comprehensive pension gain (loss)	$ (100,000)	$ (200,000)
Discount rate	3.30%	1%
Change in discount rate	2.30%
Amounts not recognized as net periodic benefit, net of tax	$ (200,000)	$ (100,000)
SDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit payments	$ 0
Estimated future employer contributions, next year		$ 0
Discount rate	3.30%	0.35%
SDBP [Member] | Maximum [Member]
Deferred Compensation Text Details [Line Items]
Benefit obligation	$ 100,000	$ 100,000
Comprehensive pension gain (loss)	(100,000)	100,000
Amounts not recognized as net periodic benefit, net of tax	100,000	100,000
ESBP [Member]
Deferred Compensation Text Details [Line Items]
Estimated future employer contributions, next year	500,000
Benefit obligation	3,700,000	4,400,000
Comprehensive pension gain (loss)	$ (200,000)	$ (200,000)
Discount rate	4.76%	2.10%
Change in discount rate	2.66%
Increase (decrease) in plan liabilities	$ (700,000)
Amounts not recognized as net periodic benefit, net of tax	800,000	$ 1,100,000
NDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit obligation	$ 8,800,000	$ 13,900,000
Discount rate	3.40%	1%
Change in discount rate	2.40%
Increase (decrease) in plan liabilities	$ (5,100,000)
Targeted minimum return	4%	4%
Guaranteed return	4%	4%
Amounts not recognized as net periodic benefit, net of tax	$ (2,000,000)	$ 6,700,000
BDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit obligation	$ 12,400,000	$ 12,300,000
Discount rate	3.80%	1.05%
Change in discount rate	2.75%
Increase (decrease) in plan liabilities	$ 100,000
Targeted minimum return	3%	3.10%
Amounts not recognized as net periodic benefit, net of tax	$ 1,600,000	$ 1,500,000
IDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit payments	0
Estimated future employer contributions, next year	0
Benefit obligation	$ 300,000
Discount rate	6.90%
Amounts not recognized as net periodic benefit, net of tax		0
IDBP [Member] | Maximum [Member]
Deferred Compensation Text Details [Line Items]
Comprehensive pension gain (loss)	$ 100,000
Amounts not recognized as net periodic benefit, net of tax	100,000
ESBP, NDBP, BDBP, FDBP, SDBP and IDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit obligation	25,572,000	30,957,000	34,729,000
Pension loss adjustment, net of tax	(4,200,000)	(2,000,000)	2,700,000
Amount to be recognized as components of net periodic benefit in next year	400,000
Employer contributions	1,195,000	1,199,000
Key Employee Non Qualified Deferred Compensation Plan [Member]
Deferred Compensation Text Details [Line Items]
Employer contributions	0	$ 0	$ 0
Number of stock units purchased		20,958	0
Non Employee Director Deferred Compensation Plan [Member]
Deferred Compensation Text Details [Line Items]
Employer contributions	$ 100,000	$ 0	$ 0
Release of shares		416,265

Deferred Compensation Benefit_3

Deferred Compensation Benefits - Schedule of Net Periodic Pension Cost (Details) - Deferred Compensation and Other Benefits [Member] - Executive Officer [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 451	$ 499	$ 428
Interest cost	$ 353	$ 197	$ 355
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Expense	Other Nonoperating Expense	Other Nonoperating Expense
Expected return on assets	$ (638)	$ (702)	$ (657)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Interest and Other Income	Interest and Other Income	Interest and Other Income
Amortization of actuarial loss	$ 500	$ 495	$ 304
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Amortization of Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Expense	Other Nonoperating Expense	Other Nonoperating Expense
Net periodic pension cost	$ 666	$ 489	$ 430

Deferred Compensation Benefit_4

Deferred Compensation Benefits - Deferred Compensation Benefits Change in Benefit Obligation and Reconciliation of Fair Value (Details) - ESBP, NDBP, BDBP, FDBP, SDBP and IDBP [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Changes in Benefit Obligation
Benefit obligation at beginning of period	$ 30,957	$ 34,729
Service cost	451	499
Interest cost	352	197
Benefits paid	(1,086)	(1,036)
Acquisition	274
Actuarial loss	(3,874)	(1,341)
Effect of exchange rate changes	(1,502)	(2,091)
Benefit obligation at end of period	25,572	30,957
Reconciliation of Fair Value of Plan Assets
Fair value of plan assets at beginning of period	19,978	20,656
Actual return on plan assets	812	636
Employer contributions	1,195	1,199
Benefits paid	(988)	(922)
Effect of exchange rate changes	(1,274)	(1,591)
Fair value of plan assets at end of period	19,723	19,978
Accrued benefit cost	$ (5,849)	$ (10,979)

Deferred Compensation Benefit_5

Deferred Compensation Benefits - Schedule of Accrued Benefit Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
ESBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Current liabilities	$ 503	$ 509
Non-current liabilities	$ 3,168	$ 3,844
Benefit obligation	4.76%	2.10%
Net periodic pension cost	2.10%	1.56%
NDBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-current liabilities	$ 1,583	$ 6,280
Benefit obligation	3.40%	1%
Net periodic pension cost	1%	0.40%
Expected return on plan assets	4%	4%
BDBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-current assets	$ 58	$ 100
Benefit obligation	3.80%	1.05%
Net periodic pension cost	3.80%	1.05%
Salary increase rate	4.05%	3.75%
Expected return on plan assets	3%	3.10%
FDBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Current liabilities		$ 36
Non-current liabilities	$ 283	$ 367
Benefit obligation	3.30%	1%
Net periodic pension cost	1%	0.35%
Salary increase rate	2.20%	1.90%
SDBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-current liabilities	$ 31	$ 41
Benefit obligation	3.30%	0.35%
Net periodic pension cost	1%	0.45%
Salary increase rate	2.20%	1.75%
IDBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Current liabilities	$ 38
Non-current liabilities	$ 301
Benefit obligation	6.90%
Net periodic pension cost	6.40%
Salary increase rate	5%

Deferred Compensation Benefit_6

Deferred Compensation Benefits - Deferred Compensation Benefits Anticipated Benefit Payments (Details) - ESBP, NDBP, BDBP, FDBP, SDBP and IDBP [Member] $ in Thousands	Dec. 31, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
2023	$ 910
2024	947
2025	1,671
2026	1,662
2027	934
2028 - 2032	6,492
Total	$ 12,616

Employee Benefits - Additional

Employee Benefits - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, cost recognized	$ 0.7	$ 0.5	$ 0
Europe [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan, cost recognized	$ 0.4	$ 0.4	$ 0.3

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Employee Stock Purchase Plan (ESPP): Maximum annual contribution per employee	10%
Employee Stock Purchase Plan (ESPP), Shares in ESPP	134,000
Employee Stock Purchase Plan (ESPP), Shares purchased	22,000	19,000	29,000
Employee Stock Purchase Plan (ESPP), Weighted average purchase price	$ 8.10	$ 8.74	$ 4.90
Preferred stock, shares authorized	2,500,000	2,500,000
Preferred stock, par or stated value per share	$ 0.01	$ 0.01
Preferred stock, shares outstanding	0	0

Equity-Based Compensation - Sum

Equity-Based Compensation - Summary of Equity-Based Compensation Expense, the Corresponding Tax Benefit and Net Equity-Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement [Abstract]
Equity-based compensation expense	$ 2,563	$ 2,640	$ 2,483
Tax benefit	(635)	(654)
Net equity-based compensation expense	$ 1,928	$ 1,986	$ 2,483

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Details) - USD ($)			12 Months Ended
	Sep. 29, 2022	Mar. 18, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-average fair value on the date of grant of stock options granted				$ 3.46	$ 1.77
Stock-based compensation expense for non-vested equity-based compensation			$ 3,500,000
Stock based compensation expense, recognition period			24 months
Options exercised (in shares)			40,000	65,300	0
Intrinsic value of shares exercised			$ 200,000	$ 300,000	$ 100,000
Increase in stock price			$ 7.56
Share-based Payment Arrangement, Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted				0
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividends paid			$ 0	$ 0	$ 0
Restricted Stock [Member] | Stock Vesting, One Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage			33%	33%	33%
Restricted Stock [Member] | Stock Vesting, Two Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage			25%	25%	25%
Restricted Stock [Member] | Stock Vesting, Three Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage			33%	33%	33%
Restricted Stock [Member] | Stock Vesting, Four Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage			25%	25%	25%
Minimum [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period			3 years
Maximum [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period			4 years
2010 Equity Award Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for grant			0
Stock options granted					173,010
Options exercised (in shares)			18,620	45,096	45,096
Intrinsic value of shares exercised			$ 100,000	$ 100,000	$ 0
2010 Equity Award Plan [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and stock units, granted					599,928
Number of shares, cancelled			30,970	147,008	129,878
Number of shares, outstanding			547,945	929,745	1,484,985	1,146,884
2010 Equity Award Plan [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable			3 years
Award vesting period			1 year
2010 Equity Award Plan [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable			4 years
Award vesting period			15 years
2020 Equity Award plan [Member] | Share-based Payment Arrangement, Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period		3 years
Stock options granted			334,790
Weighted-average fair value on the date of grant of stock options granted		$ 3.14
2020 Equity Award plan [Member] | Share-based Payment Arrangement, Option | Eleviant Technologies, Inc. ("Eleviant") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted	200,000
2020 Equity Award plan [Member] | Share-based Payment Arrangement, Option | Senior Management [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted		134,790
2020 Equity Award plan [Member] | Share-based Payment Arrangement, Option | Stock Vesting, Two Year From Grant Date [Member] | Eleviant Technologies, Inc. ("Eleviant") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period	3 months
Stock options granted	100,000
Weighted-average fair value on the date of grant of stock options granted	$ 1.66
2020 Equity Award plan [Member] | Share-based Payment Arrangement, Option | Stock Vesting, Three Year From Grant Date [Member] | Eleviant Technologies, Inc. ("Eleviant") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period	1 year
Stock options granted	100,000
Weighted-average fair value on the date of grant of stock options granted	$ 2.25
2020 Equity Award plan [Member] | Performance Shares [Member] | Senior Management [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period			3 years	3 years
Weighted-average fair value on the date of grant of stock options granted			$ 9.12	$ 9.17
Shares vesting percentage			100%	100%
Restricted stock and stock units, granted			92,815	79,917
Performance conditions			Under these grant agreements, the Company's cumulative three-year non-GAAP earnings per share for the years 2022, 2023, and 2024 must equal or exceed $2.86 for 100% of the grants to vest. If the combined cumulative three-year non-GAAP earnings per share is 80% or more but less than 100% of the earnings per share target, a pro-rata portion of the grants shall vest. If at least 80% of the three-year non-GAAP earnings per share target is not met, the grants will expire.	Under these grant agreements, the Company’s cumulative three-year non-GAAP earnings per share for the years 2021, 2022, and 2023 must equal or exceed $2.01 for 100% of the grants to vest. If the combined cumulative three-year non-GAAP earnings per share is 80% or more but less than 100% of the earnings per share target, a pro-rata portion of the grants shall vest. If at least 80% of the three-year non-GAAP earnings per share target is not met, the grants will expire.
Increase in stock price			$ 2.86	$ 2.01
Percentage of shares to be increased before vesting period			80%	80%
Fair value of performance share units			$ 700,000	$ 700,000
Number of shares, cancelled			0	5,997
Number of shares, outstanding			92,815	73,920
2020 Equity Award Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for grant			939,123
Number of shares authorized			1,950,000
Stock options granted			334,790	105,906
Options exercised (in shares)			0	0
2020 Equity Award Plan [Member] | Share-based Payment Arrangement, Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted				105,906
2020 Equity Award Plan [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and stock units, granted			334,333	267,036
Number of shares, cancelled			19,332	4,558
Number of shares, outstanding			531,214	250,566
2020 Equity Award Plan [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable			3 years
Award vesting period			1 year
2020 Equity Award Plan [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable			4 years
Award vesting period			15 years
2000 Equity Award Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for grant			0
Expiration period			9 years 6 months
Options exercised (in shares)			40,000	65,300
2000 Equity Award Plan [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares, outstanding					40,000	40,000
2000 Equity Award Plan [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable			3 years
Award vesting period			1 year
2000 Equity Award Plan [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable			4 years
Expiration period			15 years
1991 Equity Award Plan [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for grant			20,116
Number of shares authorized			800,000
Number of shares, cancelled				250	1,925
Number of shares, outstanding					10,980	24,375
2010 Equity Award Plan [Member] | Share-based Payment Arrangement, Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted					173,010
2010 Equity Award Plan [Member] | Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and stock units, granted					115,410
2010 Equity Award Plan [Member] | Performance Shares [Member] | Senior Management [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period					3 years
Weighted-average fair value on the date of grant of stock options granted					$ 5.88
Shares vesting percentage					100%
Restricted stock and stock units, granted					115,410
Performance conditions					Under these grant agreements, the Company’s cumulative three-year non-GAAP earnings per share for the years 2020, 2021, and 2022 must equal or exceed $1.77 for 100% of the grants to vest. If the combined cumulative three-year non-GAAP earnings per share is 80% or more but less than 100% of the earnings per share target, a pro-rata portion of the grants shall vest. If at least 80% of the three-year non-GAAP earnings per share target is not met, the grants will expire.
Increase in stock price					$ 1.77
Percentage of shares to be increased before vesting period					80%
Fair value of performance share units					$ 700,000
Number of shares, cancelled					8,920
Number of shares, outstanding					106,490

Equity-Based Compensation - S_2

Equity-Based Compensation - Summary of Weighted-Average Assumptions Used to Estimate Fair Value of Options (Details) - Share-based Payment Arrangement, Option	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected life (years)	2 years 9 months 18 days	5 years 1 month 6 days	3 years 8 months 12 days
Risk-free interest rate	3.40%	0.80%	2.20%
Expected volatility	43.10%	41.90%	36.10%

Equity-Based Compensation - S_3

Equity-Based Compensation - Summary of Stock Option Activity Under the 2020 Plan, 2010 Plan and Equity Plan (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Stock Option Activity, Options
Options exercised (in shares)	(40,000)	(65,300)	0
2020 Equity Award Plan [Member]
Stock Option Activity, Options
Beginning of period, outstanding (in shares)	105,906
Options granted (in shares)	334,790	105,906
Options exercised (in shares)	0	0
Options canceled or forfeited (in shares)	(7,298)
End of period, outstanding (in shares)	433,398	105,906
Options exercisable (in shares)	135,305
Weighted-Average Exercise Price
Beginning of period (weighted-average price)	$ 9.17
Options granted (weighted-average price)	7.60	$ 9.17
Options canceled or forfeited (weighted-average price)	8.52
End of period (weighted-average price)	8.06	$ 9.17
Options exercisable (weighted-average price)	$ 7.40
2010 Equity Award Plan [Member]
Stock Option Activity, Options
Beginning of period, outstanding (in shares)	786,552	859,148	731,234
Options granted (in shares)			173,010
Options exercised (in shares)	(18,620)	(45,096)	(45,096)
Options canceled or forfeited (in shares)	(4,460)
Options expired (in shares)	(58,875)	(27,500)
End of period, outstanding (in shares)	704,597	786,552	859,148
Options exercisable (in shares)	646,262
Weighted-Average Exercise Price
Beginning of period (weighted-average price)	$ 12.10	$ 11.73	$ 12.69
Options granted (weighted-average price)			5.88
Options exercised (weighted-average price)	6.71	4.95	4.95
Options canceled or forfeited (weighted-average price)	5.88
Options expired (weighted-average price)	14.93	12.16
End of period (weighted-average price)	12.05	$ 12.10	$ 11.73
Options exercisable (weighted-average price)	$ 12.60
2000 Equity Award Plan [Member]
Stock Option Activity, Options
Beginning of period, outstanding (in shares)	180,000	245,300	295,425
Options exercised (in shares)	(40,000)	(65,300)
Options expired (in shares)			(50,125)
End of period, outstanding (in shares)	140,000	180,000	245,300
Options exercisable (in shares)	140,000
Weighted-Average Exercise Price
Beginning of period (weighted-average price)	$ 5.63	$ 5.62	$ 5.89
Options exercised (weighted-average price)	4.52	5.61
Options expired (weighted-average price)			7.18
End of period (weighted-average price)	5.94	$ 5.63	$ 5.62
Options exercisable (weighted-average price)	$ 5.94

Equity-Based Compensation - S_4

Equity-Based Compensation - Summary of Restricted Stock Activity Under the 2010 Plan, Equity Plan and the 1991 Restricted Stock Plan (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
2020 Equity Award Plan [Member]
Restricted Stock Activity
Beginning of period, outstanding (in shares)	250,566
Restricted stock and stock units, granted	334,333	267,036
Released (in shares)	(34,353)	(11,912)
Canceled or forfeited (in shares)	(19,332)	(4,558)
End of period, outstanding (in shares)	531,214	250,566
Restricted stock grants (in shares)	334,333	267,036
Weighted-Average Fair Value
Beginning of period (weighted-average fair value)	$ 9.54
Restricted stock grants (weighted-average fair value)	8.63	$ 9.55
Released (weighted-average fair value)	9.75	9.44
Canceled or forfeited (weighted-average fair value)	9.54	10.11
End of period (weighted-average fair value)	$ 8.95	$ 9.54
2010 Equity Award Plan [Member]
Restricted Stock Activity
Beginning of period, outstanding (in shares)	929,745	1,484,985	1,146,884
Restricted stock and stock units, granted			599,928
Released (in shares)	(350,830)	(408,232)	(131,949)
Canceled or forfeited (in shares)	(30,970)	(147,008)	(129,878)
End of period, outstanding (in shares)	547,945	929,745	1,484,985
Restricted stock grants (in shares)			599,928
Weighted-Average Fair Value
Beginning of period (weighted-average fair value)	$ 5.07	$ 5.35	$ 5.49
Restricted stock grants (weighted-average fair value)			5.02
Released (weighted-average fair value)	4.94	5.13	5.02
Canceled or forfeited (weighted-average fair value)	4.72	7.68	5.41
End of period (weighted-average fair value)	$ 5.17	$ 5.07	$ 5.35
2000 Equity Award Plan [Member]
Restricted Stock Activity
Beginning of period, outstanding (in shares)		40,000	40,000
Released (in shares)		(40,000)
End of period, outstanding (in shares)			40,000
Weighted-Average Fair Value
Beginning of period (weighted-average fair value)		$ 4.97	$ 4.97
Released (weighted-average fair value)		$ 4.97
End of period (weighted-average fair value)			$ 4.97
1991 Equity Award Plan [Member]
Restricted Stock Activity
Beginning of period, outstanding (in shares)		10,980	24,375
Released (in shares)		(10,730)	(11,470)
Canceled or forfeited (in shares)		(250)	(1,925)
End of period, outstanding (in shares)			10,980
Weighted-Average Fair Value
Beginning of period (weighted-average fair value)		$ 5.75	$ 5.75
Released (weighted-average fair value)		5.75	5.75
Canceled or forfeited (weighted-average fair value)		$ 5.75	5.75
End of period (weighted-average fair value)			$ 5.75

Equity-Based Compensation - S_5

Equity-Based Compensation - Summary of Stock Options Outstanding for the 2020 Plan, 2010 Plan and Equity Plan (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
2020 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	433,398
Weighted-average price	$ 8.06
Weighted average remaining contractual life	9 years 6 months
Aggregate intrinsic value | $	$ 154,440
2020 Equity Award Plan [Member] | Range Of Exercise Prices678 To678
Share-based Compensation Details
Number of options outstanding (in shares) | shares	198,000
Weighted-average price	$ 6.78
Weighted average remaining contractual life	9 years 9 months 18 days
Aggregate intrinsic value | $	$ 154,440
Exercise price range, lower limit	$ 6.78
Exercise price range, upper limit	$ 6.78
2020 Equity Award Plan [Member] | Range Of Exercise Prices912 To917
Share-based Compensation Details
Number of options outstanding (in shares) | shares	235,398
Weighted-average price	$ 9.14
Weighted average remaining contractual life	8 years 9 months 18 days
Exercise price range, lower limit	$ 9.12
Exercise price range, upper limit	$ 9.17
2010 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	704,597
Weighted-average price	$ 12.05
Weighted average remaining contractual life	4 years 6 months
Aggregate intrinsic value | $	$ 523,938
2010 Equity Award Plan [Member] | Range Of Exercise Prices420 To748
Share-based Compensation Details
Number of options outstanding (in shares) | shares	305,501
Weighted-average price	$ 5.84
Weighted average remaining contractual life	5 years 8 months 12 days
Aggregate intrinsic value | $	$ 523,938
Exercise price range, lower limit	$ 4.20
Exercise price range, upper limit	$ 7.48
2010 Equity Award Plan [Member] | Range Of Exercise Prices1358 To1360
Share-based Compensation Details
Number of options outstanding (in shares) | shares	200,000
Weighted-average price	$ 13.59
Weighted average remaining contractual life	3 years 10 months 24 days
Exercise price range, lower limit	$ 13.58
Exercise price range, upper limit	$ 13.60
2010 Equity Award Plan [Member] | Range Of Exercise Prices1590 To1693
Share-based Compensation Details
Number of options outstanding (in shares) | shares	51,096
Weighted-average price	$ 16.67
Weighted average remaining contractual life	2 years 1 month 6 days
Exercise price range, lower limit	$ 15.90
Exercise price range, upper limit	$ 16.93
2010 Equity Award Plan [Member] | Range Of Exercise Prices2068 To2141
Share-based Compensation Details
Number of options outstanding (in shares) | shares	148,000
Weighted-average price	$ 21.17
Weighted average remaining contractual life	3 years 8 months 12 days
Exercise price range, lower limit	$ 20.68
Exercise price range, upper limit	$ 21.41
2000 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	140,000
Weighted-average price	$ 5.94
Weighted average remaining contractual life	1 year 6 months
Aggregate intrinsic value | $	$ 226,400
2000 Equity Award Plan [Member] | Range Of Exercise Prices478To 478
Share-based Compensation Details
Number of options outstanding (in shares) | shares	40,000
Weighted-average price	$ 4.78
Weighted average remaining contractual life	1 year 4 months 24 days
Aggregate intrinsic value | $	$ 111,200
Exercise price range, lower limit	$ 4.78
Exercise price range, upper limit	$ 4.78
2000 Equity Award Plan [Member] | Range Of Exercise Prices525 To718
Share-based Compensation Details
Number of options outstanding (in shares) | shares	100,000
Weighted-average price	$ 6.41
Weighted average remaining contractual life	1 year 7 months 6 days
Aggregate intrinsic value | $	$ 115,200
Exercise price range, lower limit	$ 5.25
Exercise price range, upper limit	$ 7.18

Equity-Based Compensation - S_6

Equity-Based Compensation - Summary of Stock Options that are Exercisable for the 2020 Plan, 2010 Plan and the Equity Plan (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
2020 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	135,305
Outstanding, weighted-average exercise price	$ 7.40
Weighted average remaining contractual life	9 years 4 months 24 days
Aggregate intrinsic value | $	$ 78,000
2020 Equity Award Plan [Member] | Range Of Exercise Prices678 To678
Share-based Compensation Details
Options exercisable (in shares) | shares	100,000
Outstanding, weighted-average exercise price	$ 6.78
Weighted average remaining contractual life	9 years 9 months 18 days
Aggregate intrinsic value | $	$ 78,000
Exercise price range, lower limit	$ 6.78
Exercise price range, upper limit	$ 6.78
2020 Equity Award Plan [Member] | Range Of Exercise Prices912 To917
Share-based Compensation Details
Options exercisable (in shares) | shares	35,305
Outstanding, weighted-average exercise price	$ 9.17
Weighted average remaining contractual life	8 years 2 months 12 days
Exercise price range, lower limit	$ 9.12
Exercise price range, upper limit	$ 9.17
2010 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	646,262
Outstanding, weighted-average exercise price	$ 12.60
Weighted average remaining contractual life	4 years 2 months 12 days
Aggregate intrinsic value | $	$ 425,935
2010 Equity Award Plan [Member] | Range Of Exercise Prices420 To748
Share-based Compensation Details
Options exercisable (in shares) | shares	247,166
Outstanding, weighted-average exercise price	$ 5.84
Weighted average remaining contractual life	5 years 3 months 18 days
Aggregate intrinsic value | $	$ 425,935
Exercise price range, lower limit	$ 4.20
Exercise price range, upper limit	$ 7.48
2010 Equity Award Plan [Member] | Range Of Exercise Prices1358 To1360
Share-based Compensation Details
Options exercisable (in shares) | shares	200,000
Outstanding, weighted-average exercise price	$ 13.59
Weighted average remaining contractual life	3 years 10 months 24 days
Exercise price range, lower limit	$ 13.58
Exercise price range, upper limit	$ 13.60
2010 Equity Award Plan [Member] | Range Of Exercise Prices1590 To1693
Share-based Compensation Details
Options exercisable (in shares) | shares	51,096
Outstanding, weighted-average exercise price	$ 16.67
Weighted average remaining contractual life	2 years 1 month 6 days
Exercise price range, lower limit	$ 15.90
Exercise price range, upper limit	$ 16.93
2010 Equity Award Plan [Member] | Range Of Exercise Prices2068 To2141
Share-based Compensation Details
Options exercisable (in shares) | shares	148,000
Outstanding, weighted-average exercise price	$ 21.17
Weighted average remaining contractual life	3 years 8 months 12 days
Exercise price range, lower limit	$ 20.68
Exercise price range, upper limit	$ 21.41
2000 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	140,000
Outstanding, weighted-average exercise price	$ 5.94
Weighted average remaining contractual life	1 year 6 months
Aggregate intrinsic value | $	$ 226,400
2000 Equity Award Plan [Member] | Range Of Exercise Prices478To 478
Share-based Compensation Details
Options exercisable (in shares) | shares	40,000
Outstanding, weighted-average exercise price	$ 4.78
Weighted average remaining contractual life	1 year 4 months 24 days
Aggregate intrinsic value | $	$ 111,200
Exercise price range, lower limit	$ 4.78
Exercise price range, upper limit	$ 4.78
2000 Equity Award Plan [Member] | Range Of Exercise Prices525 To718
Share-based Compensation Details
Options exercisable (in shares) | shares	100,000
Outstanding, weighted-average exercise price	$ 6.41
Weighted average remaining contractual life	1 year 7 months 6 days
Aggregate intrinsic value | $	$ 115,200
Exercise price range, lower limit	$ 5.25
Exercise price range, upper limit	$ 7.18

Significant Clients - Additiona

Significant Clients - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Client	Dec. 31, 2021 USD ($) Client	Dec. 31, 2020 USD ($) Client
Segment Reporting Information [Line Items]
Accounts receivable, net	$ 70,979	$ 84,252
Number of major client | Client	0	0	0
IBM [Member]
Segment Reporting Information [Line Items]
Revenue	$ 57,100	$ 74,800	$ 77,500
Services agreement expiration date	Oct. 27, 2023
Accounts receivable, net	$ 14,000	$ 8,900
IBM [Member] | Customer Concentration Risk [Member] | Sales Revenue, Services, Net [Member]
Segment Reporting Information [Line Items]
Revenue, percent	17.60%	19.10%	21.20%

Segments and Enterprise-Wide _3

Segments and Enterprise-Wide Disclosures - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | Segment	3
Number of reportable segments | Segment	1
Depreciation	$ 1,800	$ 2,000	$ 1,900
Goodwill	35,998	19,676	21,275
Non Strategic Technology Services
Segment Reporting Information [Line Items]
Depreciation			100
Europe IT Solutions and Services Segment [Member]
Segment Reporting Information [Line Items]
Depreciation	600	800	700
Goodwill	17,200	18,300	21,300
North America IT Solutions and Services Segment [Member]
Segment Reporting Information [Line Items]
Depreciation	200	300	$ 200
Goodwill	$ 18,800	1,400
Minimum [Member]
Segment Reporting Information [Line Items]
Percentage of revenue	5%
Maximum [Member] | Non Strategic Technology Services
Segment Reporting Information [Line Items]
Depreciation	$ 100	$ 100
Operating Segments [Member]
Segment Reporting Information [Line Items]
Number of operating segments | Segment	1

Segments and Enterprise-Wide _4

Segments and Enterprise-Wide Disclosures - Schedule of Operating Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenue	$ 325,080	$ 392,285	$ 366,091
Direct costs	245,003	305,835	289,133
Gross profit	80,077	86,450	76,958
Operating expenses	35,789	40,132	36,726
Contribution profit	44,288	46,318	40,232
General and administrative expenses	33,212	33,576	31,102
Operating income	11,076	12,742	9,130
North America I T Solutions And Services Segment
Segment Reporting Information [Line Items]
Revenue	84,038	101,506	67,948
Direct costs	52,315	68,885	43,953
Gross profit	31,723	32,621	23,995
Operating expenses	14,203	13,883	9,368
Contribution profit	17,520	18,738	14,627
Europe I T Solutions And Services Segment
Segment Reporting Information [Line Items]
Revenue	149,931	169,341	154,847
Direct costs	112,990	129,030	117,029
Gross profit	36,941	40,311	37,818
Operating expenses	18,954	21,345	20,366
Contribution profit	17,987	18,966	17,452
Non Strategic Technology Services
Segment Reporting Information [Line Items]
Revenue	91,111	121,438	143,296
Direct costs	79,698	107,920	128,151
Gross profit	11,413	13,518	15,145
Operating expenses	2,632	4,904	6,992
Contribution profit	$ 8,781	$ 8,614	$ 8,153

Segments and Enterprise-Wide _5

Segments and Enterprise-Wide Disclosures - Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Enterprise-Wide Disclosures
Revenue		$ 325,080	$ 392,285	$ 366,091
Long-lived assets		18,004	12,522	14,612
Deferred tax assets, net of valuation allowance		2,886	4,946	393
United States [Member]
Enterprise-Wide Disclosures
Revenue		169,510	215,637	203,495
Long-lived assets		9,414	2,081	1,710
Deferred tax assets, net of valuation allowance		2,699	4,612
Belgium [Member]
Enterprise-Wide Disclosures
Revenue	[1]	61,117	68,109	59,851
Luxembourg [Member]
Enterprise-Wide Disclosures
Revenue	[2]	57,676	72,699	66,411
Long-lived assets	[2]	2,294	3,125	3,879
Other Countries [Member]
Enterprise-Wide Disclosures
Revenue		36,777	35,840	36,334
Long-lived assets		1,582	1,653	2,182
Foreign Countries [Member]
Enterprise-Wide Disclosures
Revenue		155,570	176,648	162,596
France [Member]
Enterprise-Wide Disclosures
Long-lived assets	[3]	4,714	5,663	6,841
Europe [Member]
Enterprise-Wide Disclosures
Deferred tax assets, net of valuation allowance		$ 187	$ 334	$ 393
[1] Revenue for the Company's Belgium operations has been disclosed separately as it exceeds 10% of consolidated revenue in at least one of the years presented. Revenue and long-lived assets for the Company's Luxembourg operations have been disclosed separately as they exceed 10% of the consolidated balances in at least one of the years presented. Long-lived assets for the Company's France operations have been disclosed separately as they exceed 10% of consolidated long-lived assets in at least one of the years presented.

Schedule II-Valuation and Qua_2

Schedule II-Valuation and Qualifying Accounts - (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Allowance for credit losses, Balance at January 1		$ 581	$ 561	$ 84
Allowance for credit losses, Additions	[1]	208	447	595
Allowance for credit losses, Deductions	[1]	(392)	(427)	(118)
Allowance for credit losses, Balance at December 31		397	581	561
Deferred tax asset valuation allowance, Balance at January 1		2,128	7,664	5,695
Deferred tax asset valuation allowance, Additions	[2]	30	207	2,389
Deferred tax asset valuation allowance, Deductions	[2]	(1,412)	(5,743)	(420)
Deferred tax asset valuation allowance, Balance at December 31		$ 746	$ 2,128	$ 7,664
[1] These balances primarily reflect additions to the allowance charged to expense resulting from the normal course of business, less deductions for recovery of accounts that were previously reserved, and additions and deductions for foreign currency translation These balances primarily reflect additions or deductions to the valuation allowance associated with the U.S. deferred tax assets, reversal of the valuation allowance against the U.S. deferred tax assets and addition of a valuation allowance against the India deferred taxes, changes in foreign currency exchange rates, and deductions for expiring net operating loss carryforwards