Computer Task (CTG) 10-Q 4 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	3 Months Ended
	Mar. 30, 2018	Apr. 20, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Trading Symbol	CTG
Entity Registrant Name	COMPUTER TASK GROUP INC
Entity Central Index Key	23,111
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		14,276,100

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Income Statement [Abstract]
Revenue	$ 82,713	$ 77,006
Direct costs	66,874	62,777
Selling, general and administrative expenses	15,256	12,829
Operating income	583	1,400
Interest and other income	152	42
Interest and other expense	206	165
Income before income taxes	529	1,277
Provision for income taxes	115	526
Net income	$ 414	$ 751
Net income per share:
Basic	$ 0.03	$ 0.05
Diluted	$ 0.03	$ 0.05
Weighted average shares outstanding:
Basic	14,687	15,296
Diluted	15,298	15,430

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Statement Of Income And Comprehensive Income [Abstract]
Net Income	$ 414	$ 751
Foreign currency translation adjustment	680	264
Change in pension loss, net of taxes of $9 and $14 in the 2018 and 2017 first quarters, respectively	(233)	(68)
Other comprehensive income	447	196
Comprehensive income	$ 861	$ 947

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Statement Of Income And Comprehensive Income [Abstract]
Taxes attributable to change in pension loss	$ 9	$ 14

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Current Assets:
Cash and cash equivalents	$ 11,163	$ 11,170
Accounts receivable, net of allowances of $157 and $133 in 2018 and 2017, respectively	77,795	68,920
Prepaid and other current assets	3,147	2,370
Income taxes receivable	1,366	1,068
Total current assets	93,471	83,528
Property, equipment and capitalized software, net	5,808	6,996
Deferred income taxes	3,799	3,861
Goodwill	16,423
Cash surrender value of life insurance	24,890	31,547
Other assets	466	1,302
Investments	287	401
Total assets	145,144	127,635
Current Liabilities:
Accounts payable	11,952	9,425
Accrued compensation	23,626	17,065
Advance billings on contracts	3,069	1,918
Other current liabilities	5,524	4,328
Total current liabilities	44,171	32,736
Long-term debt	9,020	4,435
Deferred compensation benefits	11,583	11,647
Other long-term liabilities	193	193
Total liabilities	64,967	49,011
Shareholders’ Equity:
Common stock, par value $0.01 per share, 150,000,000 shares authorized; 27,017,824 shares issued in 2018 and 2017	270	270
Capital in excess of par value	117,795	120,247
Retained earnings	85,516	85,029
Less: Treasury stock of 11,467,411 and 11,754,147 shares at cost, in 2018 and 2017, respectively	(110,175)	(113,246)
Accumulated other comprehensive loss	(13,229)	(13,676)
Total shareholders’ equity	80,177	78,624
Total liabilities and shareholders’ equity	$ 145,144	$ 127,635

Condensed Consolidated Balance6

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Statement Of Financial Position [Abstract]
Accounts receivable, allowances	$ 157	$ 133
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	11,467,411	11,754,147

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Cash flow from operating activities:
Net Income	$ 414	$ 751
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	563	387
Equity-based compensation expense	472	283
Deferred income taxes	53	569
Deferred compensation	(263)	4
Gain on the sale of property and equipment	(110)
Changes in assets and liabilities, excluding the effects of acquisitions:
(Increase) decrease in accounts receivable	(1,428)	4,221
(Increase) in prepaid and other current assets	(484)	(344)
(Increase) decrease other long-term assets	(293)	84
(Increase) in cash surrender value of life insurance	(134)	(193)
(Decrease) in accounts payable	(1,596)	(380)
Increase in accrued compensation	3,829	3,235
(Decrease) in income taxes payable / receivable	(472)	(342)
Increase in advance billings on contracts	235	1,235
(Decrease) in other current liabilities	(30)	(1,061)
Increase in other long-term liabilities		13
Net cash provided by operating activities	756	8,462
Cash flow from investing activities:
Cash paid for acquisitions, net of cash acquired	(13,660)
Additions to property and equipment	(720)	(156)
Additions to capitalized software	(56)	(602)
Proceeds from the sale of property and equipment	1,720
Proceeds from life insurance	1,126
Deferred compensation plan investments, net	114	(45)
Net cash used in investing activities	(11,476)	(803)
Cash flow from financing activities:
Proceeds from long-term debt	37,890	48,150
Payments on long-term debt	(33,305)	(52,875)
Proceeds from stock option plan exercises	467	77
Proceeds from life insurance loans	6,055
Taxes remitted for shares withheld from equity-based compensation transactions	(220)	(246)
Proceeds from Employee Stock Purchase Plan	29	37
Change in cash overdraft, net	(423)	(347)
Purchase of stock for treasury	(129)	(1,886)
Net cash provided by (used in) financing activities	10,364	(7,090)
Effect of exchange rates on cash and cash equivalents	349	129
Net increase (decrease) in cash and cash equivalents	(7)	698
Cash and cash equivalents at beginning of year	11,170	9,407
Cash and cash equivalents at end of quarter	$ 11,163	$ 10,105

Financial Statements

Financial Statements	3 Months Ended
	Mar. 30, 2018
Financial Statements [Abstract]
Financial Statements	1. Financial Statements The condensed consolidated financial statements included herein reflect, in the opinion of the management of Computer Task Group, Incorporated (“CTG” or “the Company”), all normal recurring adjustments necessary to present fairly the condensed consolidated financial position, results of operations, comprehensive income (loss), and cash flows for the periods presented. The Company's fiscal year-end is December 31. During the year, the quarters generally consist of a 13-week fiscal period where the last day of each of the first three quarters is a Friday. The 2018 first quarter began on January 1, 2018 and ended on March 30, 2018. The 2017 first quarter began on January 1, 2017 and ended on March 31, 2017. There were 64 billable days in both the first quarters of 2018 and 2017, respectively.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Basis of Presentation and Consolidation These condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to the SEC rules and regulations. There are no unconsolidated entities, or off-balance sheet arrangements other than certain guarantees supporting office leases and the performance under government contracts in the Company's European operations. All inter-company accounts have been eliminated. The preparation of financial statements and related disclosures in conformity with U.S. generally accepted accounting principles requires the Company's management to make estimates, judgments and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Such estimates include, but are not limited to, the valuation allowance for deferred tax assets, actuarial assumptions including discount rates and expected rates of return on assets, as applicable, for the Company's defined benefit plans, the allowance for doubtful accounts receivable, assumptions underlying stock option valuation, investment valuation, legal matters, other contingencies, and progress toward completion and direct profit or loss on contracts. Management believes that the information and disclosures provided herein are adequate to present fairly the condensed consolidated financial position, results of operations, comprehensive income (loss), and cash flows of the Company. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's latest Annual Report on Form 10 ‑ The Company operates in one industry segment, providing IT services to its clients. At the highest level, CTG delivers services that are considered either IT solutions or IT and other staffing. CTG provides these primary services to all of the markets that it serves. The services provided typically encompass the IT business solution life cycle, including phases for planning, developing, implementing, managing, and ultimately maintaining the IT solution. A typical customer is an organization with large, complex information and data processing requirements. IT solutions and IT and other staffing revenue as a percentage of total revenue for the quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended March 30, 2018 March 31, 2017 IT solutions 30.6 % 29.8 % IT and other staffing 69.4 % 70.2 % Total 100.0 % 100.0 % The Company promotes a significant portion of its services through five vertical market focus areas: technology service providers, manufacturing, healthcare (which includes services provided to healthcare providers, health insurers (payers), and life sciences companies), financial services, and energy. The Company focuses on these five vertical areas as it believes that these areas are either higher growth markets than the general IT services market and the general economy, or are areas that provide greater potential for the Company’s growth due to the size of the vertical market. The remainder of CTG’s revenue is derived from general markets. CTG’s revenue by vertical market as a percentage of total revenue for the quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended March 30, 2018 March 31, 2017 Technology service providers 32.8 % 33.5 % Manufacturing 19.5 % 25.6 % Healthcare 15.1 % 16.9 % Financial services 14.4 % 7.9 % Energy 4.8 % 5.1 % General markets 13.4 % 11.0 % Total 100.0 % 100.0 % Revenue Recognition The Company recognizes revenue when control of the promised good or service is transferred to our customers, in an amount that reflects the consideration we expect 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 periodic billing schedules, primarily monthly, revenue is recognized as services are rendered to the customer. 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 customer. On most fixed price contracts, over time revenue recognition is supported through contractual clauses that require the customer 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, over time revenue recognition is supported through contractual clauses that indicate the customer 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 our 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 quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended March 30, 2018 March 31, 2017 Time-and-material 86.3 % 85.6 % Progress billing 10.1 % 11.3 % Percentage-of-completion 3.6 % 3.1 % Total 100.0 % 100.0 % The Company recorded revenue in the 2018 and 2017 first quarters as follows: For the Quarter Ended: March 30, 2018 March 31, 2017 Year-over-Year Change (amounts in thousands) North America 65.0 % $ 53,764 75.2 % $ 57,893 (7.1 )% Europe 35.0 % 28,949 24.8 % 19,113 51.5 % Total 100.0 % $ 82,713 100.0 % $ 77,006 7.4 % Significant Judgments With the exception of cost estimates on certain fixed-price projects, there are no other significant judgments made in applying this guidance. The Company allocates the transaction price based on standalone selling prices for contracts with customers that include more than one performance obligation. We determine standalone selling price based on the expected cost of the good or service plus margin approach. Certain customers may qualify for discounts and rebates, which we account for as variable consideration. We estimate variable consideration and reduce revenue recognized based on the amount we expect to provide to customers. Contract Balances For time-and-material contracts and contracts with periodic billing schedules, 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 practical expedient that allows the Company to recognize revenue in the amount for which it has the right to invoice for time-and-material contract and contracts with periodic billing schedules. Bill schedules for fixed-price contracts are generally consistent with the Company’s performance in transferring control of the goods or services to the customer. There are no significant financing components in our contracts with customers. We record advanced billings that represent contract liabilities for cash payments received in advance of our performance. Unbilled receivables are reported within “accounts receivable” on the condensed consolidated balance sheet. Accounts receivable and contract liability balances fluctuate based on the timing of the customer’s billing schedule and the Company’s month-end date. There are no significant costs to obtain or fulfill contracts with customers. Transaction Price Allocated to Remaining Performance Obligations As of March 30, 2018, the aggregate transaction price allocated to unsatisfied or partially unsatisfied performance obligations for fixed-price and all managed-support contracts was approximately $5.5 million and $27.9 million, respectively. Approximately $19.7 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2018. Approximately $13.7 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2019 and beyond. As the Company uses the “right to invoice” practical expedient, we do not disclose the value of unsatisfied performance obligations for contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed. Taxes Collected from Customers In instances where the Company collects taxes from its customers for remittance to governmental authorities, primarily in its European operations, revenue and expenses are not presented on a gross basis in the condensed consolidated financial statements as such 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 March 30, 2018 and December 31, 2017, the carrying amounts of the Company’s cash of $11.2 million and $11.2 million, respectively, approximated fair value. The Company is also allowed to elect an irrevocable option to measure, on a contract-by-contract basis, specific financial instruments and certain other items that are currently not being measured at fair value. The Company did not elect to apply the fair value provisions of this accounting standard for any specific contracts during the quarters ended March 30, 2018 or March 31, 2017. 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 19 individuals, whose average age is 74 years old. Those policies have generated cash surrender value and the Company has taken loans against the policies in the 2018 first quarter. At March 30, 2018, these insurance policies have a gross cash surrender value of $31.0 million, outstanding loans and interest totaling $6.1 million, and a net cash surrender value of $24.9 million. At December 31, 2017, these insurance policies, with no outstanding loans, had a cash surrender value of $31.5 million. The net cash surrender values are included on the condensed consolidated balance sheet in “Cash surrender value of life insurance” under non-current assets. At March 30, 2018 and December 31, 2017, the total death benefit for the remaining policies was approximately $41.1 million and $42.2 million, respectively. Currently, upon the death of all of the remaining plan participants, the Company would expect to receive approximately $34.4 million after the payment of obligations, and, under current tax regulations, record a non-taxable gain of approximately $9.5 million. Subsequent to quarter-end in April 2018, the Company borrowed an additional $22.4 million against the cash surrender value of these life insurance policies. 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 condensed consolidated statements of cash flows represents the increase or decrease in outstanding checks in a given period. Property, Equipment and Capitalized Software Costs Property, equipment and capitalized software at March 30, 2018 and December 31, 2017 are summarized as follows: (amounts in thousands) March 30, 2018 December 31, 2017 Property, equipment and capitalized software $ 17,890 $ 23,009 Accumulated depreciation and amortization (12,082 ) (16,013 ) Property, equipment and capitalized software, net $ 5,808 $ 6,996 The Company recorded less than $0.1 million and $0.6 million of capitalized software costs during the quarters ended March 30, 2018 and March 31, 2017, respectively. The decrease in the 2018 first quarter as compared with the 2017 first quarter is due to the completed rollout of software licenses, which the Company implemented in the first half of 2017. As of those dates, the Company had capitalized a total of $2.0 million and $1.6 million, respectively, for software projects developed for commercial use. Amortization periods range from two to five years, and are evaluated periodically for propriety. Amortization expense totaled approximately $0.2 million and less than $0.1 million in the 2018 and 2017 first quarters, respectively. Accumulated amortization for these projects totaled $0.7 million and $0.3 million as of March 30, 2018 and March 31, 2017. The Company sold its corporate administrative building in February 2018 for $1.8 million, and as the book value was $1.6 million, recorded a gain on the sale of less than $0.1 million after applicable fees. The gain was recorded in interest and other income in the condensed consolidated statement of income. Guarantees The Company has a number of guarantees in place in its European operations that support office leases and performance under government contracts. At Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, "Revenue from Contracts with Customers (Topic 606)," ("ASU 2014-09"). On January 1, 2018, the Company adopted Topic 606 using the cumulative effect method and applied the requirements of the new standard to only projects that were open as of January 1, 2018. Results for the reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under Topic 605. We recorded a net positive adjustment to beginning retained earnings of less than $0.1 million and a corresponding amount to unbilled receivables as of January 1, 2018 due to the cumulative impact of adopting Topic 606, primarily related to a change in the identification of performance obligations on certain projects. In addition, the Company evaluated its principal and agent conclusions when more than one party is involved in providing goods or service to a customer. The Company recorded approximately $1.5 million, or 1.9% of our 2018 first quarter consolidated revenue on a gross basis during the first quarter of 2018, which would have been recorded on a net basis under our historic accounting under Topic 605. The Company reported $82.7 million of revenue in the 2018 first quarter under Topic 606 and the Company would have reported approximately $81.2 million of revenue under Topic 605. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842),” which sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract (i.e. lessees and lessors). The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. Topic 842 supersedes the previous leases standard, ASC 840, Leases. This guidance is effective for reporting periods beginning after December 15, 2018; however, early adoption is permitted. Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. The Company is currently evaluating the impact that ASU 2016-02 will have on its condensed consolidated financial statements. In March 2017, the FASB issued ASU 2017-07, “Compensation – Retirement Benefits (Topic 715),” which requires that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations, if one is presented. The amendments in this Update are effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The amendments in this Update should be applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement and prospectively. The Company has adopted this standard and has applied it retrospectively in the 2018 first quarter. Upon adoption, the Company reduced selling, general, and administrative expenses by less than $0.1 million and increased interest and other expense by a corresponding amount for the 2017 first quarter.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 30, 2018
Business Combinations [Abstract]
Acquisitions	3. Acquisitions On February 15, 2018, the Company acquired 100% of the equity of Soft Company for approximately $16.8 million (€13.6 million based on a EUR into USD exchange rate of 1.2392). The acquisition was funded using cash on hand and borrowings under the Company’s existing credit agreement. An earn-out of up to a maximum of €3.4 million can be earned, a portion of which will be payable in each period subject to the achievement by Soft Company of certain revenue and EBIT targets for fiscal 2017, 2018, and 2019. There is no payout if the achievement on either target is below a certain target threshold. Soft Company, located in Paris, France, is an IT consulting company that specializes in providing IT services to finance, insurance, telecom, and media services companies. The acquisition of Soft Company is expected to enable the Company to expand its position in Europe and enhance its service offerings. The results of operations of Soft Company 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 pro forma financial information, have not been included in this quarterly report on Form 10-Q. The Company incurred acquisition-related legal and consulting fees of approximately $0.5 million, which were recorded as a component of selling, general, and administrative expenses in the condensed consolidated statement of income. As of the date of filing this quarterly report on Form 10-Q, the preliminary purchase accounting has not yet been finalized due primarily to the timing of information being provided to our valuation specialist and the pending receipt of a preliminary valuation report for certain assets and liabilities, including identified intangible assets. The Company expects to update this information in the second quarter. At March 30, 2018, the Company allocated value to current assets and liabilities based on book values at February 15, 2018, which approximates fair value. The remaining purchase price is tentatively allocated to goodwill.

Net Income Per Share

Net Income Per Share	3 Months Ended
	Mar. 30, 2018
Earnings Per Share [Abstract]
Net Income Per Share	4. Net Income Per Share Basic and diluted earnings per share (EPS) for the quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended (amounts in thousands, except per-share data) March 30, 2018 March 31, 2017 Weighted-average number of shares outstanding during period 14,687 15,296 Common stock equivalents from incremental shares under equity-based compensation plans 611 134 Number of shares on which diluted earnings per share is based 15,298 15,430 Net income $ 414 $ 751 Net income per share Basic $ 0.03 $ 0.05 Diluted $ 0.03 $ 0.05 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 and 1.5 million shares of common stock were outstanding at March 30, 2018 and March 31, 2017, respectively, but were not included in the computation of diluted earnings per share as their effect on the computation would have been anti-dilutive.

Investments

Investments	3 Months Ended
	Mar. 30, 2018
Investments [Abstract]
Investments	5. Investments The Company’s investments consist of mutual funds, which are part of the Computer Task Group, Incorporated Non-qualified Key Employee Deferred Compensation Plan. At March 30, 2018 and December 31, 2017, the Company’s investment balances, which are classified as equity securities, totaled approximately $0.3 million and $0.4 million, respectively, and are measured at fair value. As there is an active trading market for these funds, fair value was determined using Level 1 inputs (see note 2 for “Fair Value”). Unrealized gains and losses on these securities are recorded in earnings and were nominal in both the 2018 and 2017 first quarters.

Debt

Debt	3 Months Ended
	Mar. 30, 2018
Debt Disclosure [Abstract]
Debt	6. Debt In December 2017, the Company entered into a new credit and security agreement with its bank, which provides for a three-year revolving credit facility in an aggregate principal amount of $45.0 million, including a sublimit of $10.0 million for letters of credit and a $10.0 million sublimit for swing line loans. In connection with execution of the credit and security agreement, the Company concurrently repaid in full and terminated the credit agreement dated October 30, 2015. The new agreement expires in December 2020, and has interest rates ranging from 150 to 200 basis points over LIBOR or the greater of (i) the prime rate, (ii) the federal fund effective rate plus 50 basis points, and (iii) adjusted LIBOR plus 100 basis points plus a spread ranging from 50 to 100 basis points based on the amounts outstanding under the Credit and Security Agreement. The Company can borrow under the agreement with either rate at its discretion. The maximum amounts outstanding under its credit agreements in the 2018 and 2017 first quarters was $12.8 million and $4.7 million, respectively, while borrowings during those quarters averaged $6.2 million and $2.0 million, respectively, and carried weighted average interest rates of 3.0% and 2.7%, respectively. Under the new agreement, the Company is required to meet certain financial covenants in order to maintain borrowings under its revolving credit line, pay dividends, and make acquisitions. The covenants are measured quarterly, and at March 30, 2018, included a fixed charge coverage ratio, which must be less than 1.10 to 1.00, consolidated earnings before interest, taxes, depreciation, and amortization (EBITDA) must be no less than $5.0 million for the trailing twelve months, and capital expenditures for property, plant, equipment, and capitalized software must be no more than $5.0 million in any annual period. The fixed charge coverage ratio is only tested if availability on a measurement date is less than $5.625 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. Total availability as of March 30, 2018 was approximately $25.1 million. The Company was in compliance with these covenants at March 30, 2018 as EBITDA was $6.3 million and capital expenditures for property, equipment and capitalized software were $0.8 million in the 2018 first quarter. The Company was also in compliance with its covenants at March 31, 2017.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 30, 2018
Accumulated Other Comprehensive Loss [Abstract]
Accumulated Other Comprehensive Loss	7. Accumulated Other Comprehensive Loss The components that make up accumulated other comprehensive loss on the condensed consolidated balance sheets at March 30, 2018 and December 31, 2017 are as follows: (amounts in thousands) March 30, 2018 December 31, 2017 Foreign currency $ (5,283 ) $ (5,963 ) Pension loss, net of tax of $518 in 2018, and $527 in 2017 (7,946 ) (7,713 ) Accumulated other comprehensive loss $ (13,229 ) $ (13,676 ) During the 2018 and 2017 first quarters, actuarial losses were amortized to expense as follows: For the Quarter Ended (amounts in thousands) March 30, 2018 March 31, 2017 Amortization of actuarial losses $ 72 $ 78 Income tax (9 ) (14 ) Net of tax $ 63 $ 64 The amortization of both prior service cost and actuarial losses are included in determining net periodic pension cost. See note 9, "Deferred Compensation and Other Benefits" for additional information.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	8. Income Taxes The Company’s effective tax rate (“ETR”) is calculated quarterly based upon current assumptions relating to the full year’s estimated operating results and various tax-related items. The 2018 and 2017 first quarter ETR was 21.7% and 41.2%, respectively. The ETR was lower in the 2018 first quarter primarily due to the Tax Cuts and Jobs act which reduced the US federal corporate tax rate to 21%, the tax benefit for windfalls from equity-based compensation transactions, and tax benefits for the Work Opportunity Tax Credit (WOTC) and Credit for Increasing Research Activities (R&D). The ETR was higher in the 2017 first quarter primarily due to the adoption of ASU 2016-09, “Improvements to Employee Share-Based Payment Accounting,” which required the company to record approximately $0.1 million of additional tax expense for shortfalls in the quarter that would previously have been recorded to capital in excess of par value on the Company’s condensed consolidated balance sheet. This additional tax expense was partially offset by tax benefits for the WOTC and R&D tax credit. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Tax Act”), The Tax Act makes broad and complex changes to the U.S. tax code, including, but not limited to, (1) reducing the U.S. federal corporate tax rate from 35 percent to 21 percent; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; (3) generally eliminating U.S. federal income taxes on dividends from foreign subsidiaries; (4) requiring a current inclusion in U.S. federal taxable income of certain earnings of controlled foreign corporations; (5) eliminating the corporate alternative minimum tax (AMT) and changing how existing AMT credits can be realized; (6) creating the base erosion anti-abuse tax (BEAT), a new minimum tax; (7) creating a new limitation on deductible interest expense; and (8) changing rules related to uses and limitations of net operating loss carryforwards created in tax years beginning after December 31, 2017. Accounting Standards Codification (ASC) 740, Income Taxes, requires companies to recognize the effect of the tax law changes in the period of enactment. However, the SEC staff issued Staff Accounting Bulletin (SAB) 118, which allows companies to record provisional amounts during a measurement period that is similar to the measurement period used when accounting for business combinations. The Company has recorded a reasonable estimate when possible and with the understanding that the provisional amount is subject to further adjustments under SAB 118. As a result, the Company has recorded the following provisional amounts in the financial statements at December 31, 2017, which will be revised, if necessary, as the computations become finalized during the measurement period. The Company did not adjust or record any additional provisional amounts in the 2018 first quarter. Deferred tax assets and liabilities: The Company remeasured certain deferred tax assets and liabilities based on the federal rate at which they are expected to reverse in the future, which is generally 21%. The Company also remeasured the state rate at which certain deferred tax assets and liabilities are expected to reverse in the future associated with the reduction in the future federal benefit from state deferred tax assets and liabilities from 34% to 21%. However, the Company is still analyzing certain aspects of the Act relating to compensation expense and refining its calculations, which could potentially affect the measurement of these balances or potentially give rise to new deferred tax amounts. The provisional amount recorded at December 31, 2017 related to the remeasurement of the Company's deferred tax balance was a tax expense of $1.7 million, including the remeasurement of its federal valuation allowance. Foreign tax effects: The one-time transition tax is based on the Company's total post-1986 earnings and profits (E&P) that were previously deferred from U.S. income taxes. There is not expected to be any liability for the one-time transition tax for all of its foreign subsidiaries because the accumulated post-1986 earnings is negative. The Company did not record 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. The Company has not yet made a policy election with respect to its treatment of potential global intangible low-taxed income (GILTI). Companies can either account for taxes on GILTI as incurred or recognize deferred taxes when basis differences exist that are expected to affect the amount of the GILTI inclusion upon reversal. The Company is still in the process of analyzing the provisions of the Act associated with GILTI and the expected impact of GILTI on the Company in the future.

Deferred Compensation and Other

Deferred Compensation and Other Benefits	3 Months Ended
	Mar. 30, 2018
Compensation And Retirement Disclosure [Abstract]
Deferred Compensation and Other Benefits	9. Deferred Compensation and Other Benefits The Company maintains a non-qualified defined benefit Executive Supplemental Benefit Plan (ESBP) that provides certain former key executives with deferred compensation benefits, based on years of service and base compensation, payable during retirement. The plan was amended as of November 30, 1994, to freeze benefits for the participants in the plan at that time. The Company 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 Belgium employees (BDBP). This is a plan with active employees and the Company expects to make future contributions. Net periodic pension cost for the quarters ended March 30, 2018 and March 31, 2017 for the plans is as follows: For the Quarter Ended (amounts in thousands) March 30, 2018 March 31, 2017 Service cost $ 80 $ — Interest cost $ 148 $ 98 Expected return on assets $ (164 ) $ (69 ) Amortization of actuarial loss 73 79 Net periodic pension cost $ 137 $ 108 The ESBP is deemed to be unfunded as the Company has not specifically identified assets to be used to discharge the deferred compensation benefit liabilities. The Company has purchased insurance on the lives of certain plan participants in amounts deemed to be sufficient to reimburse the Company for the costs associated with the plan for those participants (see note 2 for “Life Insurance Policies”). The Company does not anticipate making contributions to the plan other than for benefit payments as required in 2018 and future years. In the 2018 and 2017 first quarters, the Company made benefit payments totaling approximately $0.2 million and $0.2 million, respectively, and expects to make payments in 2018 totaling approximately $0.7 million. The Company also retained a contributory defined benefit plan for its previous employees located in the Netherlands (NDBP) when the Company disposed of its subsidiary, CTG Nederland, B.V. Benefits paid are a function of a percentage of career average pay. This plan was curtailed for additional contributions in January 2003. The Company does not anticipate making contributions to the NDBP in 2018. The assets for 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 2018 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 at any point in time. The fair value of the assets is determined using a Level 3 methodology (see note 2 for “Fair Value”). In 2018, the plan investments have a targeted minimum return to the Company of 4.0%, which is consistent with historical returns and the 4.0% return guaranteed to the participants of the plan. The Company, in conjunction with Aegon, intends to maintain the current investment strategy of investing plan assets solely in government bonds throughout 2018. The BDBP is considered fully funded. The Company made contributions of $0.1 million in both the 2018 and 2017 first quarters. The Company made benefit payments totaling less than $0.1 million in both the 2018 and 2017 first quarters and expects to make payments in 2018 of less than $0.1 million. The assets for the BDBP are held by Allianz, a financial services firm 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 are based on employees’ current salaries. The benefit payments to be made in 2018 are expected to be paid by Allianz from plan assets. The assets for the plan are included in the overall portfolio of assets held by Allianz. 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). The fair value of the assets is determined using a Level 3 methodology (see note 1 “Summary of Significant Accounting Policies—Fair Value”). Allianz does 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. The change in the fair value of plan assets for the plans for the quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended (amounts in thousands) March 30, 2018 March 31, 2017 Fair value of plan assets at beginning of period $ 17,575 $ 15,378 Return on plan assets 164 141 Contributions 303 273 Benefits paid (223 ) (208 ) Effect of exchange rate changes 500 244 Fair value of plan assets at end of quarter $ 18,319 $ 15,828 The Company maintains the Key Employee Non-Qualified Deferred Compensation Plan for certain key executives. Company contributions to this plan, if any, are based on annually defined financial performance objectives. Cash contributions made to this plan in the 2018 first quarter for amounts earned in 2017 totaled $0.0 million, while contributions to the plan in the 2017 first quarter for amounts earned in 2016 totaled $0.1 million. The investments in the plan are included in the total assets of the Company, and are discussed in note 5, “Investments.” Participants in the plan have the ability to purchase stock units from the Company at current market prices using their available investment balances within the plan. In exchange for the cash received, the Company releases shares out of treasury stock equivalent to the number of share units purchased by the participants. These shares of common stock are not entitled to any voting rights, but will receive dividends in the event any are paid. The shares are being held by the Company, and will be released to the participants as prescribed by their payment elections under the plan. There were no stock units purchased in the 2018 or 2017 first quarters . The Company maintains the Non-Employee Director Deferred Compensation Plan for its non-employee directors. Contributions in the 2018 and 2017 first quarters totaled $0.0 million and $0.1 million, respectively. At the time the contributions were made, the non-employee directors elected to purchase stock units from the Company at current market prices using their available investment balance within the plan. Consistent with the Key Employee Non-Qualified Deferred Compensation Plan, in return for funds received, the Company released shares out of treasury stock equivalent to the number of share units purchased by the participants. These shares of common stock are not entitled to any voting rights, but will receive dividends in the event any are paid. The shares are being held by the Company, and will be released to the participants as prescribed by their payment elections under the plan.

Equity-based Compensation

Equity-based Compensation	3 Months Ended
	Mar. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity-Based Compensation	10. Equity-based Compensation During the 2018 first quarter, the Company granted restricted stock totaling 261,496 shares, which were funded out of treasury stock. During the 2017 first quarter, the Company granted restricted stock totaling 7,500 shares, which were funded out of treasury stock. Of the 261,496 shares granted in the 2018 first quarter, 216,600 shares represented performance grants with a market condition that were granted to senior management on March 20, 2018. Under these grant agreements, the Company’s stock price must increase 50% to $12.27 for a 30-day period within a three-year period from the date of grant for 50% of the grants to vest. The Company’s stock price must increase 100% to $16.36 for a 30-day period within a three-year period from the date of grant for the remaining 50% of the grants to vest. For these performance grants, the price on the date of grant was $8.18 per share, the expected volatility was 34.5%, the expected dividend yield is zero, and the risk-free rate of return was 2.47%. Given these assumptions, the tranche of the grants that will vest with a 50% increase in the stock price have a value using a binomial model of $2.30 per share, and a derived service period of 1.26 years. For the tranche of the grants that will vest with a 100% increase in the stock price, the value of the shares is $1.30 per share and have a derived service period of 1.85 years. The Company is expensing these grants over the derived service period as noted for each tranche of a grant. During the third quarter of 2017, the Company announced a new Board compensation program to further align with shareholders. Under the new compensation program, director Board fees in 2018 will be paid exclusively in deferred stock units. Of the 261,496 shares granted in the 2018 first quarter, 41,021 shares represented restricted stock units that were granted to the Board of Directors. The shares vest upon a director’s retirement from the Board. The Company is expensing these grants during the quarter in which they were granted. The remaining 2018 restricted stock grants vest over a period of three years, with 33% of the grant vesting one year from the date of grant and another 33% vesting each vesting each year thereafter until the grant is fully vested to the employee. The 2017 grants vest over a period of four years, with 25% of the grant vesting one year from the date of grant, and another 25% vesting each year thereafter until the grant is fully vested to the employee. The Company recognizes compensation expense for these grants over the expected term of the grant. The restricted shares granted are considered outstanding, can be voted, and are eligible to receive dividends in the event any are paid. However, the restricted shares do not include a non-forfeitable right for the holder to receive dividends and none will be paid in the event the awards do not vest. Accordingly, only vested shares of outstanding restricted stock are included in the basic earnings per share calculation. The shares and share units were granted from the 2010 Equity Award Plan and the 1991 Restricted Stock plan. The Company granted 13,100 stock options during the 2018 first quarter on February 20, 2018. The options have a fair value of $1.91 per share using a Black-Scholes valuation model. The assumptions used to calculate that fair value include the price on date of grant of $6.45, an expected life of 3.7 years, expected volatility of 34.9%, an expected dividend yield of zero, and a risk free rate of 2.4%. The options vest ratably over three years, and are being expensed over that period. The options were granted from the 2010 Equity Award Plan. No stock options were issued during the 2017 first quarter. The Company also granted performance share units to one executive during the 2018 first quarter. The performance share units vest over three years and will convert to shares upon vesting. The total number of shares granted to the recipient will be determined based upon the Company’s achievement of certain revenue targets. The performance share units have a fair value of less than $0.1 million and are being expensed ratably over the three-year vesting period. No performance share units were issued during the 2017 first quarter.

Treasury Stock

Treasury Stock	3 Months Ended
	Mar. 30, 2018
Treasury Stock [Abstract]
Treasury Stock	11. Treasury Stock During the 2016 fourth quarter, the Company’s Board of Directors authorized the repurchase of up to $10.0 million of the Company’s stock over the subsequent two year period. This repurchase authorization replaced the Company’s previous share repurchase program. The Company’s Board of Directors approved a $10.0 million addition in the 2017 fourth quarter and a $10.0 million addition in the 2018 first quarter to the stock repurchase program to bring the authorization to $30.0 million in total. The Company purchased 25,000 shares for treasury during the 2018 first quarter. As of March 30, 2018, the Company had repurchased approximately 1.5 million of shares pursuant to the authorization and had approximately $22.5 million left in its current stock repurchase authorization. The Company issued 364,000 shares out of treasury stock primarily to fulfill the share requirements from purchases of stock in the Non-Employee Director Deferred Compensation Plan, stock option exercises, and restricted stock grants. The Company purchased 384,000 shares for treasury during the 2017 first quarter. At March 31, 2017, the Company had approximately $6.9 million remaining in its stock repurchase authorization. The Company issued 58,000 shares out of treasury stock primarily to fulfill the share requirements from purchases of stock in the Non-Employee Director Deferred Compensation Plan, stock options exercises, and restricted stock grants during the 2017 first quarter. On February 15, 2018, the Company announced its intent to commence in the future a modified “Dutch auction” tender offer to repurchase up to 10% of its outstanding shares of common stock. In accordance with the terms and conditions of the tender offer and based on a preliminary count by the depositary, CTG expects to accept for payment an aggregate of approximately 1.5 million shares of its common stock at a purchase price of $8.85 per share, for an aggregate cost of approximately $13.5 million, excluding fees and expenses related to the tender offer. These shares represent approximately 10% of the Company’s total outstanding shares as of March 16, 2018. The tender offer was made pursuant to CTG’s Offer to Purchase dated March 16, 2018, and the related Letter of Transmittal, in which the Company offered to purchase up to 1.5 million shares of its common stock at a price per share not less than $8.05 and not greater than $9.00, which documents were filed with the Securities and Exchange Commission on March 16, 2018.

Significant Customers

Significant Customers	3 Months Ended
	Mar. 30, 2018
Risks And Uncertainties [Abstract]
Significant Customers	12. Significant Customers In the 2018 first quarter, International Business Machines Corporation (IBM) was the Company’s largest customer and accounted for $18.9 million or 22.8% of consolidated revenue compared with $20.3 million or 26.4% of consolidated revenue in the comparable 2017 period. During the 2017 third quarter, the National Technical Services Agreement with IBM was extended for two years and now expires on December 31, 2019. The Company’s accounts receivable from IBM at March 30, 2018 and December 31, 2017 totaled $21.4 million and $21.5 million, respectively. In the 2018 first quarter, SDI International (SDI) was the Company’s second largest customer and accounted for $6.7 million or 8.1% of consolidated revenue compared with $9.4 million or 12.2% of consolidated revenue in the comparable 2017 period. SDI acts as a vendor manager for Lenovo, and all of the Company's revenue generated through SDI is for employees working at Lenovo. The Company’s accounts receivable from SDI at both March 30, 2018 and December 31, 2017 totaled $4.7 million. No other customer accounted for 10% or more of the Company's revenue during the 2018 or 2017 first quarters.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	These condensed consolidated financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to the SEC rules and regulations. There are no unconsolidated entities, or off-balance sheet arrangements other than certain guarantees supporting office leases and the performance under government contracts in the Company's European operations. All inter-company accounts have been eliminated. The preparation of financial statements and related disclosures in conformity with U.S. generally accepted accounting principles requires the Company's management to make estimates, judgments and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Such estimates include, but are not limited to, the valuation allowance for deferred tax assets, actuarial assumptions including discount rates and expected rates of return on assets, as applicable, for the Company's defined benefit plans, the allowance for doubtful accounts receivable, assumptions underlying stock option valuation, investment valuation, legal matters, other contingencies, and progress toward completion and direct profit or loss on contracts. Management believes that the information and disclosures provided herein are adequate to present fairly the condensed consolidated financial position, results of operations, comprehensive income (loss), and cash flows of the Company. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company's latest Annual Report on Form 10 ‑
Concentration Risk, Credit Risk	The Company operates in one industry segment, providing IT services to its clients. At the highest level, CTG delivers services that are considered either IT solutions or IT and other staffing. CTG provides these primary services to all of the markets that it serves. The services provided typically encompass the IT business solution life cycle, including phases for planning, developing, implementing, managing, and ultimately maintaining the IT solution. A typical customer is an organization with large, complex information and data processing requirements. IT solutions and IT and other staffing revenue as a percentage of total revenue for the quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended March 30, 2018 March 31, 2017 IT solutions 30.6 % 29.8 % IT and other staffing 69.4 % 70.2 % Total 100.0 % 100.0 % The Company promotes a significant portion of its services through five vertical market focus areas: technology service providers, manufacturing, healthcare (which includes services provided to healthcare providers, health insurers (payers), and life sciences companies), financial services, and energy. The Company focuses on these five vertical areas as it believes that these areas are either higher growth markets than the general IT services market and the general economy, or are areas that provide greater potential for the Company’s growth due to the size of the vertical market. The remainder of CTG’s revenue is derived from general markets. CTG’s revenue by vertical market as a percentage of total revenue for the quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended March 30, 2018 March 31, 2017 Technology service providers 32.8 % 33.5 % Manufacturing 19.5 % 25.6 % Healthcare 15.1 % 16.9 % Financial services 14.4 % 7.9 % Energy 4.8 % 5.1 % General markets 13.4 % 11.0 % Total 100.0 % 100.0 %
Revenue Recognition	Revenue Recognition The Company recognizes revenue when control of the promised good or service is transferred to our customers, in an amount that reflects the consideration we expect 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 periodic billing schedules, primarily monthly, revenue is recognized as services are rendered to the customer. 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 customer. On most fixed price contracts, over time revenue recognition is supported through contractual clauses that require the customer 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, over time revenue recognition is supported through contractual clauses that indicate the customer 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 our 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 quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended March 30, 2018 March 31, 2017 Time-and-material 86.3 % 85.6 % Progress billing 10.1 % 11.3 % Percentage-of-completion 3.6 % 3.1 % Total 100.0 % 100.0 % The Company recorded revenue in the 2018 and 2017 first quarters as follows: For the Quarter Ended: March 30, 2018 March 31, 2017 Year-over-Year Change (amounts in thousands) North America 65.0 % $ 53,764 75.2 % $ 57,893 (7.1 )% Europe 35.0 % 28,949 24.8 % 19,113 51.5 % Total 100.0 % $ 82,713 100.0 % $ 77,006 7.4 %
Significant Judgments	Significant Judgments With the exception of cost estimates on certain fixed-price projects, there are no other significant judgments made in applying this guidance. The Company allocates the transaction price based on standalone selling prices for contracts with customers that include more than one performance obligation. We determine standalone selling price based on the expected cost of the good or service plus margin approach. Certain customers may qualify for discounts and rebates, which we account for as variable consideration. We estimate variable consideration and reduce revenue recognized based on the amount we expect to provide to customers.
Contract Balances	Contract Balances For time-and-material contracts and contracts with periodic billing schedules, 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 practical expedient that allows the Company to recognize revenue in the amount for which it has the right to invoice for time-and-material contract and contracts with periodic billing schedules. Bill schedules for fixed-price contracts are generally consistent with the Company’s performance in transferring control of the goods or services to the customer. There are no significant financing components in our contracts with customers. We record advanced billings that represent contract liabilities for cash payments received in advance of our performance. Unbilled receivables are reported within “accounts receivable” on the condensed consolidated balance sheet. Accounts receivable and contract liability balances fluctuate based on the timing of the customer’s billing schedule and the Company’s month-end date. There are no significant costs to obtain or fulfill contracts with customers.
Transaction Price Allocated to Remaining Performance Obligations	Transaction Price Allocated to Remaining Performance Obligations As of March 30, 2018, the aggregate transaction price allocated to unsatisfied or partially unsatisfied performance obligations for fixed-price and all managed-support contracts was approximately $5.5 million and $27.9 million, respectively. Approximately $19.7 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2018. Approximately $13.7 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2019 and beyond. As the Company uses the “right to invoice” practical expedient, we do not disclose the value of unsatisfied performance obligations for contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed.
Taxes Collected from Customers	Taxes Collected from Customers In instances where the Company collects taxes from its customers for remittance to governmental authorities, primarily in its European operations, revenue and expenses are not presented on a gross basis in the condensed consolidated financial statements as such 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 March 30, 2018 and December 31, 2017, the carrying amounts of the Company’s cash of $11.2 million and $11.2 million, respectively, approximated fair value. The Company is also allowed to elect an irrevocable option to measure, on a contract-by-contract basis, specific financial instruments and certain other items that are currently not being measured at fair value. The Company did not elect to apply the fair value provisions of this accounting standard for any specific contracts during the quarters ended March 30, 2018 or March 31, 2017.
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 19 individuals, whose average age is 74 years old. Those policies have generated cash surrender value and the Company has taken loans against the policies in the 2018 first quarter. At March 30, 2018, these insurance policies have a gross cash surrender value of $31.0 million, outstanding loans and interest totaling $6.1 million, and a net cash surrender value of $24.9 million. At December 31, 2017, these insurance policies, with no outstanding loans, had a cash surrender value of $31.5 million. The net cash surrender values are included on the condensed consolidated balance sheet in “Cash surrender value of life insurance” under non-current assets. At March 30, 2018 and December 31, 2017, the total death benefit for the remaining policies was approximately $41.1 million and $42.2 million, respectively. Currently, upon the death of all of the remaining plan participants, the Company would expect to receive approximately $34.4 million after the payment of obligations, and, under current tax regulations, record a non-taxable gain of approximately $9.5 million. Subsequent to quarter-end in April 2018, the Company borrowed an additional $22.4 million against the cash surrender value of these life insurance policies.
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 condensed consolidated statements of cash flows represents the increase or decrease in outstanding checks in a given period.
Property, Equipment and Capitalized Software Costs	Property, Equipment and Capitalized Software Costs Property, equipment and capitalized software at March 30, 2018 and December 31, 2017 are summarized as follows: (amounts in thousands) March 30, 2018 December 31, 2017 Property, equipment and capitalized software $ 17,890 $ 23,009 Accumulated depreciation and amortization (12,082 ) (16,013 ) Property, equipment and capitalized software, net $ 5,808 $ 6,996 The Company recorded less than $0.1 million and $0.6 million of capitalized software costs during the quarters ended March 30, 2018 and March 31, 2017, respectively. The decrease in the 2018 first quarter as compared with the 2017 first quarter is due to the completed rollout of software licenses, which the Company implemented in the first half of 2017. As of those dates, the Company had capitalized a total of $2.0 million and $1.6 million, respectively, for software projects developed for commercial use. Amortization periods range from two to five years, and are evaluated periodically for propriety. Amortization expense totaled approximately $0.2 million and less than $0.1 million in the 2018 and 2017 first quarters, respectively. Accumulated amortization for these projects totaled $0.7 million and $0.3 million as of March 30, 2018 and March 31, 2017. The Company sold its corporate administrative building in February 2018 for $1.8 million, and as the book value was $1.6 million, recorded a gain on the sale of less than $0.1 million after applicable fees. The gain was recorded in interest and other income in the condensed consolidated statement of income.
Guarantees	Guarantees The Company has a number of guarantees in place in its European operations that support office leases and performance under government contracts. At
Recently Issued Accounting Standards	Recently Issued Accounting Standards In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, "Revenue from Contracts with Customers (Topic 606)," ("ASU 2014-09"). On January 1, 2018, the Company adopted Topic 606 using the cumulative effect method and applied the requirements of the new standard to only projects that were open as of January 1, 2018. Results for the reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under Topic 605. We recorded a net positive adjustment to beginning retained earnings of less than $0.1 million and a corresponding amount to unbilled receivables as of January 1, 2018 due to the cumulative impact of adopting Topic 606, primarily related to a change in the identification of performance obligations on certain projects. In addition, the Company evaluated its principal and agent conclusions when more than one party is involved in providing goods or service to a customer. The Company recorded approximately $1.5 million, or 1.9% of our 2018 first quarter consolidated revenue on a gross basis during the first quarter of 2018, which would have been recorded on a net basis under our historic accounting under Topic 605. The Company reported $82.7 million of revenue in the 2018 first quarter under Topic 606 and the Company would have reported approximately $81.2 million of revenue under Topic 605. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842),” which sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract (i.e. lessees and lessors). The new standard requires lessees to apply a dual approach, classifying leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the lessee. This classification will determine whether lease expense is recognized based on an effective interest method or on a straight-line basis over the term of the lease, respectively. A lessee is also required to record a right-of-use asset and a lease liability for all leases with a term of greater than 12 months regardless of their classification. Leases with a term of 12 months or less will be accounted for similar to existing guidance for operating leases today. Topic 842 supersedes the previous leases standard, ASC 840, Leases. This guidance is effective for reporting periods beginning after December 15, 2018; however, early adoption is permitted. Entities are required to use a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. The Company is currently evaluating the impact that ASU 2016-02 will have on its condensed consolidated financial statements. In March 2017, the FASB issued ASU 2017-07, “Compensation – Retirement Benefits (Topic 715),” which requires that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations, if one is presented. The amendments in this Update are effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those annual periods. The amendments in this Update should be applied retrospectively for the presentation of the service cost component and the other components of net periodic pension cost and net periodic postretirement benefit cost in the income statement and prospectively. The Company has adopted this standard and has applied it retrospectively in the 2018 first quarter. Upon adoption, the Company reduced selling, general, and administrative expenses by less than $0.1 million and increased interest and other expense by a corresponding amount for the 2017 first quarter.

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 30, 2018
Accounting Policies [Abstract]
Summary of IT Solutions and IT and Other Staffing Revenue as Percentage of Total Revenue	IT solutions and IT and other staffing revenue as a percentage of total revenue for the quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended March 30, 2018 March 31, 2017 IT solutions 30.6 % 29.8 % IT and other staffing 69.4 % 70.2 % Total 100.0 % 100.0 %
Revenue by Vertical Market as Percentage of Total Revenue	CTG’s revenue by vertical market as a percentage of total revenue for the quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended March 30, 2018 March 31, 2017 Technology service providers 32.8 % 33.5 % Manufacturing 19.5 % 25.6 % Healthcare 15.1 % 16.9 % Financial services 14.4 % 7.9 % Energy 4.8 % 5.1 % General markets 13.4 % 11.0 % Total 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 quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended March 30, 2018 March 31, 2017 Time-and-material 86.3 % 85.6 % Progress billing 10.1 % 11.3 % Percentage-of-completion 3.6 % 3.1 % Total 100.0 % 100.0 %
Schedule of Revenue by Geographic Location	The Company recorded revenue in the 2018 and 2017 first quarters as follows: For the Quarter Ended: March 30, 2018 March 31, 2017 Year-over-Year Change (amounts in thousands) North America 65.0 % $ 53,764 75.2 % $ 57,893 (7.1 )% Europe 35.0 % 28,949 24.8 % 19,113 51.5 % Total 100.0 % $ 82,713 100.0 % $ 77,006 7.4 %
Schedule of Property, Equipment and Capitalized Software	Property, equipment and capitalized software at March 30, 2018 and December 31, 2017 are summarized as follows: (amounts in thousands) March 30, 2018 December 31, 2017 Property, equipment and capitalized software $ 17,890 $ 23,009 Accumulated depreciation and amortization (12,082 ) (16,013 ) Property, equipment and capitalized software, net $ 5,808 $ 6,996

Net Income Per Share (Tables)

Net Income Per Share (Tables)	3 Months Ended
	Mar. 30, 2018
Earnings Per Share [Abstract]
Basic and Diluted Earning Per Share (EPS)	Basic and diluted earnings per share (EPS) for the quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended (amounts in thousands, except per-share data) March 30, 2018 March 31, 2017 Weighted-average number of shares outstanding during period 14,687 15,296 Common stock equivalents from incremental shares under equity-based compensation plans 611 134 Number of shares on which diluted earnings per share is based 15,298 15,430 Net income $ 414 $ 751 Net income per share Basic $ 0.03 $ 0.05 Diluted $ 0.03 $ 0.05

Accumulated Other Comprehensi23

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 30, 2018
Accumulated Other Comprehensive Loss [Abstract]
Schedule of Accumulated Other Comprehensive Loss	The components that make up accumulated other comprehensive loss on the condensed consolidated balance sheets at March 30, 2018 and December 31, 2017 are as follows: (amounts in thousands) March 30, 2018 December 31, 2017 Foreign currency $ (5,283 ) $ (5,963 ) Pension loss, net of tax of $518 in 2018, and $527 in 2017 (7,946 ) (7,713 ) Accumulated other comprehensive loss $ (13,229 ) $ (13,676 )
Schedule of Net Benefit Costs	During the 2018 and 2017 first quarters, actuarial losses were amortized to expense as follows: For the Quarter Ended (amounts in thousands) March 30, 2018 March 31, 2017 Amortization of actuarial losses $ 72 $ 78 Income tax (9 ) (14 ) Net of tax $ 63 $ 64

Deferred Compensation and Oth24

Deferred Compensation and Other Benefits (Tables)	3 Months Ended
	Mar. 30, 2018
Compensation And Retirement Disclosure [Abstract]
Schedule of Net Periodic Pension Cost	Net periodic pension cost for the quarters ended March 30, 2018 and March 31, 2017 for the plans is as follows: For the Quarter Ended (amounts in thousands) March 30, 2018 March 31, 2017 Service cost $ 80 $ — Interest cost $ 148 $ 98 Expected return on assets $ (164 ) $ (69 ) Amortization of actuarial loss 73 79 Net periodic pension cost $ 137 $ 108
Schedule of Change in Fair Value of Plan Assets	The change in the fair value of plan assets for the plans for the quarters ended March 30, 2018 and March 31, 2017 was as follows: For the Quarter Ended (amounts in thousands) March 30, 2018 March 31, 2017 Fair value of plan assets at beginning of period $ 17,575 $ 15,378 Return on plan assets 164 141 Contributions 303 273 Benefits paid (223 ) (208 ) Effect of exchange rate changes 500 244 Fair value of plan assets at end of quarter $ 18,319 $ 15,828

Financial Statements - Addition

Financial Statements - Additional Information (Details)	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Billable days	64 days	64 days

Summary of Significant Accoun26

Summary of Significant Accounting Policies - Basis of Presentation and Consolidation (Details)	3 Months Ended
	Mar. 30, 2018segmentMarket
Accounting Policies [Abstract]
Number of operating segments | segment	1
Number of vertical market focus areas | Market	5

Summary of Significant Accoun27

Summary of Significant Accounting Policies - Summary of IT Solutions and IT and Other Staffing Revenue as Percentage of Total Revenue (Details) - Product Concentration Risk [Member] - Sales Revenue, Services, Net [Member]	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Product Information [Line Items]
Revenue, percent	100.00%	100.00%
IT Solutions [Member]
Product Information [Line Items]
Revenue, percent	30.60%	29.80%
IT and Other Staffing [Member]
Product Information [Line Items]
Revenue, percent	69.40%	70.20%

Summary of Significant Accoun28

Summary of Significant Accounting Policies - Revenue by Vertical Market as Percentage of Total Revenue (Details) - Customer Concentration Risk [Member] - Sales Revenue, Services, Net [Member]	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Concentration Risk [Line Items]
Total revenue	100.00%	100.00%
Technology Service Providers [Member]
Concentration Risk [Line Items]
Total revenue	32.80%	33.50%
Manufacturing [Member]
Concentration Risk [Line Items]
Total revenue	19.50%	25.60%
Healthcare [Member]
Concentration Risk [Line Items]
Total revenue	15.10%	16.90%
Financial Services [Member]
Concentration Risk [Line Items]
Total revenue	14.40%	7.90%
Energy [Member]
Concentration Risk [Line Items]
Total revenue	4.80%	5.10%
General Markets [Member]
Concentration Risk [Line Items]
Total revenue	13.40%	11.00%

Summary of Significant Accoun29

Summary of Significant Accounting Policies - Revenue by Contract Type (Details)	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	100.00%	100.00%
Time-and-material [Member]
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	86.30%	85.60%
Progress Billing [Member]
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	10.10%	11.30%
Percentage-of-completion [Member]
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	3.60%	3.10%

Summary of Significant Accoun30

Summary of Significant Accounting Policies - Schedule of Revenue by Geographic Location (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Revenues [Line Items]
Revenue	$ 82,713	$ 77,006
Revenue, Year-over-Year Change	7.40%
Sales Revenue, Services, Net [Member] | Geographic Concentration Risk [Member]
Revenues [Line Items]
Revenue, percent	100.00%	100.00%
North America [Member]
Revenues [Line Items]
Revenue	$ 53,764	$ 57,893
Revenue, Year-over-Year Change	(7.10%)
North America [Member] | Sales Revenue, Services, Net [Member] | Geographic Concentration Risk [Member]
Revenues [Line Items]
Revenue, percent	65.00%	75.20%
Europe [Member]
Revenues [Line Items]
Revenue	$ 28,949	$ 19,113
Revenue, Year-over-Year Change	51.50%
Europe [Member] | Sales Revenue, Services, Net [Member] | Geographic Concentration Risk [Member]
Revenues [Line Items]
Revenue, percent	35.00%	24.80%

Summary of Significant Accoun31

Summary of Significant Accounting Policies - Transaction Price Allocated to Remaining Performance Obligations (Details) $ in Millions	3 Months Ended
	Mar. 30, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2018-04-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 19.7
Revenue, remaining performance obligation, expected timing of satisfaction, period	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2019-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 13.7
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Fixed-price [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: (nil)
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 5.5
Managed-support Contracts [Member] | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: (nil)
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 27.9

Summary of Significant Accoun32

Summary of Significant Accounting Policies - Fair Value (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Cash and cash equivalents	$ 11,163	$ 11,170	$ 10,105	$ 9,407

Summary of Significant Accoun33

Summary of Significant Accounting Policies - Life Insurance Policies (Details)	3 Months Ended
	Mar. 30, 2018USD ($)Individual	Apr. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Supplementary Information For Corporate Owned Life Insurance [Line Items]
Number of former employees covered under insurance policies | Individual	19
Average age of former employees covered under insurance policies	74 years
Net cash surrender values of life insurance	$ 24,890,000		$ 31,547,000
Loans on cash surrender value	6,100,000		0
Gross cash surrender values of life insurance	31,000,000
Gross death benefit of life insurance contracts	41,100,000		$ 42,200,000
Life insurance proceeds to be received upon the death of participants	34,400,000
Life insurance gain to be recognized upon death of participants	$ 9,500,000
Subsequent Event [Member]
Supplementary Information For Corporate Owned Life Insurance [Line Items]
Borrowing against cash surrender value of life insurance policies		$ 22,400,000

Summary of Significant Accoun34

Summary of Significant Accounting Policies - Schedule of Property, Equipment and Capitalized Software (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Property Plant And Equipment Net By Type [Abstract]
Property, equipment, and capitalized software	$ 17,890	$ 23,009
Accumulated depreciation and amortization	(12,082)	(16,013)
Property, equipment and capitalized software, net	$ 5,808	$ 6,996

Summary of Significant Accoun35

Summary of Significant Accounting Policies - Property, Equipment and Capitalized Software Costs - Additional Information (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Feb. 28, 2018	Mar. 30, 2018	Mar. 31, 2017	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Capitalized computer software, additions			$ 600
Capitalized software developed for internal use		$ 17,890		$ 23,009
Depreciation and amortization expense		563	387
Capitalized software costs, accumulated amortization		700	300
Gain on sale of building		110
Maximum [Member]
Property Plant And Equipment [Line Items]
Capitalized computer software, additions		100
Capitalized Software [Member]
Property Plant And Equipment [Line Items]
Capitalized software developed for internal use		2,000	1,600
Depreciation and amortization expense		$ 200
Capitalized Software [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Depreciation and amortization expense			$ 100
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		2 years
Corporate Administrative Building [Member]
Property Plant And Equipment [Line Items]
Proceeds from sale of building	$ 1,800
Book value of building	1,600
Corporate Administrative Building [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Gain on sale of building	$ 100

Summary of Significant Accoun36

Summary of Significant Accounting Policies - Guarantees (Details) - USD ($) $ in Millions	Mar. 30, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Current carrying value of guarantees	$ 0.9	$ 1.1

Summary of Significant Accoun37

Summary of Significant Accounting Policies - Recently Issued Accounting Standards (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Jan. 01, 2018	Dec. 31, 2017
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Cumulative-effect adjustment to retained earnings	$ 85,516			$ 85,029
Revenue	$ 82,700
Sales Revenue [Member] | Gross Basis [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenue, percent	1.90%
ASU 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenue	$ 1,500
ASU 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Maximum [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Cumulative-effect adjustment to retained earnings			$ 100
ASU 2014-09 [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenue	$ 81,200
ASU 2017-07 [Member] | Maximum [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Decrease in selling, general, and administrative expenses		$ 100

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details) - Soft Company [Member] € in Millions, $ in Millions	Feb. 15, 2018USD ($)	Feb. 15, 2018EUR (€)	Mar. 30, 2018
Business Acquisition [Line Items]
Business acquisition, percentage acquired		100.00%
Payments to acquire business	$ 16.8	€ 13.6
Foreign currency exchange rate		1.2392
Earn-out contingency liability, basis for amount			An earn-out of up to a maximum of €3.4 million can be earned, a portion of which will be payable in each period subject to the achievement by Soft Company of certain revenue and EBIT targets for fiscal 2017, 2018, and 2019. There is no payout if the achievement on either target is below a certain target threshold.
Acquisition related costs | $	$ 0.5
Maximum [Member]
Business Acquisition [Line Items]
Earn-out contingency liability | €		€ 3.4

Net Income Per Share - Schedule

Net Income Per Share - Schedule of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Earnings Per Share [Abstract]
Weighted-average number of shares outstanding during period	14,687	15,296
Common stock equivalents from incremental shares under equity-based compensation plans	611	134
Number of shares on which diluted earnings per share is based	15,298	15,430
Net income	$ 414	$ 751
Net income per share, basic	$ 0.03	$ 0.05
Net income per share, diluted	$ 0.03	$ 0.05

Net Income Per Share - Addition

Net Income Per Share - Additional Information (Details) - shares shares in Millions	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
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	1.5

Investments - Additional Inform

Investments - Additional Information (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Investments [Abstract]
Equity securities	$ 287	$ 401

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Dec. 31, 2017
Line of Credit Facility [Line Items]
Line of Credit Facility, Initiation Date			Oct. 30, 2015
Long-term debt	$ 9,020,000	$ 0	$ 4,435,000
Maximum amount outstanding	12,800,000	4,700,000
Average amount outstanding	$ 6,200,000	$ 2,000,000
Weighted-average interest rate	3.00%	2.70%
Debt covenants, Maximum leverage ratio	1.10%
Debt covenants, Minimum tangible net worth	$ 5,000,000
Debt covenants, Maximum capital expenditures	$ 5,000,000
Fixed charge coverage ratio	5.625
Total available borrowings	$ 25,100,000
Debt covenants, EBITDA	6,300,000
Capital expenditures	$ 800,000
Federal Funds Effective Swap Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate			0.50%
Minimum [Member] | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Basis spread on variable rate			1.50%
Minimum [Member] | Adjusted London Interbank Offered Rate L I B O R
Line of Credit Facility [Line Items]
Basis spread on variable rate			0.50%
Maximum [Member] | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Basis spread on variable rate			2.00%
Maximum [Member] | Adjusted London Interbank Offered Rate L I B O R
Line of Credit Facility [Line Items]
Basis spread on variable rate			1.00%
Credit and Security Agreement [Member]
Line of Credit Facility [Line Items]
Revolving credit facility, term			3 years
Line of Credit Facility, Maximum Borrowing Capacity			$ 45,000,000
Line of credit facility, expiration date			2020-12
Letters of Credit [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 10,000,000
Swing Line Loans [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 10,000,000

Accumulated Other Comprehensi43

Accumulated Other Comprehensive Loss - Schedule of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Foreign currency	$ (5,283)	$ (5,963)
Pension loss, net of tax of $518 in 2018, and $527 in 2017	(7,946)	(7,713)
Accumulated other comprehensive loss	$ (13,229)	$ (13,676)

Accumulated Other Comprehensi44

Accumulated Other Comprehensive Loss - Schedule of Accumulated Other Comprehensive Loss (Parenthetical) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 30, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Tax on pension loss	$ 518	$ 527

Accumulated Other Comprehensi45

Accumulated Other Comprehensive Loss - Schedule of Net Benefit Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Postemployment Benefits [Abstract]
Amortization of actuarial losses	$ 72	$ 78
Income tax	(9)	(14)
Net of tax	$ 63	$ 64

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Dec. 31, 2017
Income Taxes Disclosure [Line Items]
Effective income tax rate	21.70%	41.20%
Effective income tax rate reconciliation, at federal statutory income tax rate, percent	21.00%		34.00%
Deferred tax balance recorded			$ 1.7
Maximum [Member]
Income Taxes Disclosure [Line Items]
Effective income tax rate reconciliation, at federal statutory income tax rate, percent			35.00%
ASU 2016-09 [Member]
Income Taxes Disclosure [Line Items]
Additional tax expense		$ 0.1

Deferred Compensation and Oth47

Deferred Compensation and Other Benefits - Schedule of Net Periodic Pension Cost (Details) - Deferred Compensation and Other Benefits [Member] - Executive Officer [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 80
Interest cost	148	$ 98
Expected return on assets	(164)	(69)
Amortization of actuarial loss	73	79
Net periodic pension cost	$ 137	$ 108

Deferred Compensation and Oth48

Deferred Compensation and Other Benefits - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Jun. 30, 2017
ESBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit payments	$ 200	$ 200
Estimated 2018 future employer contributions			$ 700
NDBP [Member]
Deferred Compensation Text Details [Line Items]
Targeted minimum return	4.00%
Guaranteed return	4.00%
Employer contributions	$ 303	273
BDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit plan, employer contributions	100	100
BDBP [Member] | Maximum [Member]
Deferred Compensation Text Details [Line Items]
Benefit payments	100	100
Estimated 2018 future employer contributions	100
Key Employee Non Qualified Deferred Compensation Plan [Member]
Deferred Compensation Text Details [Line Items]
Employer contributions	0	100
Non Employee Director Deferred Compensation Plan [Member]
Deferred Compensation Text Details [Line Items]
Employer contributions	$ 0	$ 100

Deferred Compensation and Oth49

Deferred Compensation and Other Benefits - Schedule of Change in Fair Value of Plan Assets for NDBP (Details) - NDBP [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Reconciliation of Fair Value of Plan Assets
Fair value of plan assets at beginning of period	$ 17,575	$ 15,378
Return on plan assets	164	141
Employer contributions	303	273
Benefits paid	(223)	(208)
Effect of exchange rate changes	500	244
Fair value of plan assets at end of quarter	$ 18,319	$ 15,828

Equity-based Compensation - Add

Equity-based Compensation - Additional Information (Details) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 30, 2018USD ($)Executive$ / sharesshares	Mar. 31, 2017shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and stock units, granted | shares	261,496	7,500
Employee Stock Option [Member] | 2010 Equity Award Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected volatility	34.90%
Expected dividend yield	0.00%
Risk-free rate of return	2.40%
Stock options granted | shares	13,100	0
Stock options granted, fair value	$ 1.91
Stock option vest, fair value	$ 6.45
Expected term	3 years 8 months 12 days
Board of Directors [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and stock units, granted | shares	41,021
Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and stock units, granted | shares	216,600
Increase in stock price	$ 8.18
Vesting period	3 years
Expected volatility	34.50%
Expected dividend yield	0.00%
Risk-free rate of return	2.47%
Stock options granted | shares		0
Granted units | Executive	1
Stock option fair value vested | $	$ 0.1
Stock option fair value vesting period	3 years
Performance Shares [Member] | Stock Vesting, One Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of shares to be increased before vesting period	50.00%
Increase in stock price	$ 12.27
Shares performance period	30 days
Vesting period	3 years
Shares vesting percentage	50.00%
Derived services period	1 year 3 months 3 days
Performance Shares [Member] | Stock Vesting, One Year From Grant Date [Member] | Binomial Model [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share price to be increased before vesting period	$ 2.30
Performance Shares [Member] | Stock Vesting, Two Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of shares to be increased before vesting period	100.00%
Increase in stock price	$ 16.36
Shares performance period	30 days
Vesting period	3 years
Shares vesting percentage	50.00%
Derived services period	1 year 10 months 6 days
Performance Shares [Member] | Stock Vesting, Two Year From Grant Date [Member] | Binomial Model [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share price to be increased before vesting period	$ 1.30
Non Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting period	3 years	4 years
Shares vesting percentage	33.00%
Non Performance Shares [Member] | Stock Vesting, One Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage	33.00%	25.00%
Non Performance Shares [Member] | Stock Vesting, Two Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage	33.00%	25.00%
Non Performance Shares [Member] | Share-based Compensation Award, Tranche Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage	33.00%	25.00%
Non Performance Shares [Member] | Stock Vesting, Four Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage		25.00%

Treasury Stock - Additional Inf

Treasury Stock - Additional Information (Details) - USD ($)	Mar. 16, 2018	Feb. 15, 2018	Mar. 30, 2018	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2017
Equity Class Of Treasury Stock [Line Items]
Stock repurchase program, authorized amount					$ 10,000,000	$ 30,000,000
Stock repurchase program, period					2 years
Treasury stock purchase, shares			25,000	384,000
Additional stock repurchase program, authorized amount			$ 10,000,000			$ 10,000,000
Treasury stock repurchased, shares			1,500,000
Shares authorized to repurchase, remaining amount			$ 22,500,000	$ 6,900,000
Issued treasury stock, shares			364,000	58,000
Dutch Auction Tender Offer [Member]
Equity Class Of Treasury Stock [Line Items]
Percentage of repurchase of common stock	10.00%
Dutch Auction Tender Offer [Member] | Maximum [Member]
Equity Class Of Treasury Stock [Line Items]
Percentage of repurchase of common stock		10.00%
Dutch Auction Tender Offer [Member] | Common Stock [Member]
Equity Class Of Treasury Stock [Line Items]
Treasury stock purchase, shares		1,500,000
Purchase price per share		$ 8.85
Aggregate cost of shares repurchased excluding fees and expenses		$ 13,500,000
Dutch Auction Tender Offer [Member] | Common Stock [Member] | Maximum [Member]
Equity Class Of Treasury Stock [Line Items]
Treasury stock purchase, shares	1,500,000
Purchase price per share	$ 9
Dutch Auction Tender Offer [Member] | Common Stock [Member] | Minimum [Member]
Equity Class Of Treasury Stock [Line Items]
Purchase price per share	$ 8.05

Significant Customers - Additio

Significant Customers - Additional Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 30, 2018USD ($)Customer	Mar. 31, 2017USD ($)Customer	Sep. 29, 2017	Dec. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Revenue	$ 82,713	$ 77,006
Accounts receivable, net	$ 77,795			$ 68,920
Number of major customer | Customer	0	0
Customer Concentration Risk [Member] | Sales Revenue, Services, Net [Member]
Segment Reporting Information [Line Items]
Revenue percent	100.00%	100.00%
IBM [Member]
Segment Reporting Information [Line Items]
Revenue	$ 18,900	$ 20,300
Extended period of services agreement			2 years
Services agreement expiration date			Dec. 31, 2019
Accounts receivable, net	$ 21,400			21,500
IBM [Member] | Customer Concentration Risk [Member] | Sales Revenue, Services, Net [Member]
Segment Reporting Information [Line Items]
Revenue percent	22.80%	26.40%
SDI [Member]
Segment Reporting Information [Line Items]
Revenue	$ 6,700	$ 9,400
Accounts receivable, net	$ 4,700			$ 4,700
SDI [Member] | Customer Concentration Risk [Member] | Sales Revenue, Services, Net [Member]
Segment Reporting Information [Line Items]
Revenue percent	8.10%	12.20%