Computer Task (CTG) 10-K 12 Mar 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Mar. 05, 2021	Jun. 26, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Trading Symbol	CTG
Entity Registrant Name	COMPUTER TASK GROUP, INCORPORATED
Entity Central Index Key	0000023111
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Public Float			$ 60.4
Entity Common Stock, Shares Outstanding		15,192,845
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, par value $0.01 per share
Security Exchange Name	NASDAQ
Entity File Number	1-9410
Entity Incorporation, State or Country Code	NY
Entity Tax Identification Number	16-0912632
Entity Address, Address Line One	300 Corporate Parkway
Entity Address, Address Line Two	Suite 214N
Entity Address, City or Town	Amherst
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14226
City Area Code	716
Local Phone Number	882-8000
Document Annual Report	true
Document Transition Report	false
Documents Incorporated by Reference	None.

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Revenue	$ 366,091	$ 394,170	$ 358,769
Direct costs	289,133	319,135	290,282
Selling, general and administrative expenses	67,828	68,123	66,407
Operating income	9,130	6,912	2,080
Interest and other income	506	311	223
Gain on sale of building	824
Non-taxable life insurance gain	987		807
Interest and other expense	786	934	841
Income before income taxes	10,661	6,289	2,269
Provision for income taxes	3,022	2,164	5,086
Net income (loss)	$ 7,639	$ 4,125	$ (2,817)
Net income (loss) per share:
Basic	$ 0.56	$ 0.31	$ (0.20)
Diluted	$ 0.53	$ 0.29	$ (0.20)
Weighted average shares outstanding:
Basic	13,621	13,450	13,805
Diluted	14,427	13,997	13,805

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Net income (loss)	$ 7,639	$ 4,125	$ (2,817)
Foreign currency translation adjustment, net of taxes	5,461	(1,084)	(2,059)
Change in pension loss, net of taxes of $455, $265, and $0, in 2020, 2019 and 2018, respectively	(2,286)	(2,847)	1,387
Other comprehensive income (loss)	3,175	(3,931)	(935)
Comprehensive income (loss)	$ 10,814	$ 194	(3,752)
Revision of Prior Period, Change in Accounting Principle, Adjustment [Member]
Implementation of accounting standards			$ (263)

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement Of Income And Comprehensive Income [Abstract]
Taxes attributable to change in pension loss	$ 455	$ 265	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current Assets:
Cash and cash equivalents	$ 32,865	$ 10,781
Accounts receivable, net of allowances of $561 and $84 in 2020 and 2019, respectively	76,892	88,772
Prepaid and other current assets	2,207	2,064
Income taxes receivable	1,174	231
Total current assets	113,138	101,848
Property, equipment and capitalized software, net	5,515	6,379
Operating lease right-of-use assets	22,116	21,253
Deferred income taxes	393	453
Acquired intangibles, net	9,097	8,439
Goodwill	21,275	16,681
Cash surrender value of life insurance	3,587	3,133
Other assets	924	328
Investments	208	192
Total assets	176,253	158,706
Current Liabilities:
Accounts payable	18,784	18,612
Accrued compensation	21,968	23,538
Advance billings on contracts	3,102	1,704
Short-term operating lease liabilities	6,427	5,904
Short-term deferred payroll taxes	3,329
Other current liabilities	7,535	7,096
Total current liabilities	61,145	56,854
Long-term debt	0	5,290
Deferred compensation benefits	14,420	12,346
Long-term operating lease liabilities	15,564	15,349
Deferred payroll taxes	3,329
Deferred income taxes	2,174	2,101
Other long-term liabilities	113	530
Total liabilities	96,745	92,470
Shareholders’ Equity:
Common stock, par value $0.01 per share, 150,000,000 shares authorized; 27,017,824 shares issued in both periods	270	270
Capital in excess of par value	109,407	112,096
Retained earnings	94,312	86,673
Less: Treasury stock of 11,841,960 and 12,311,010 shares at cost, at December 31, 2020 and 2019, respectively	(109,114)	(114,261)
Accumulated other comprehensive loss	(15,367)	(18,542)
Total shareholders’ equity	79,508	66,236
Total liabilities and shareholders’ equity	$ 176,253	$ 158,706

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Statement Of Financial Position [Abstract]
Accounts receivable, allowances	$ 561	$ 84
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	11,841,960	12,311,010

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash flow from operating activities:
Net income (loss)	$ 7,639	$ 4,125	$ (2,817)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization expense	3,309	3,268	2,537
Equity-based compensation expense	2,483	1,748	2,353
Deferred income taxes	(370)	(294)	3,070
Deferred compensation benefits	(108)	(427)	(729)
Gain on the sale of property and equipment	(799)		(108)
Impairment of capitalized software	855
Non-taxable life insurance gain	(987)		(807)
Changes in assets and liabilities that provide (use) cash, excluding the effects of acquisitions:
Accounts receivable	16,961	(3,627)	(8,724)
Prepaid and other current assets	(65)	952	174
Other long-term assets	(596)	84	847
Cash surrender value of life insurance	749	961	(1,406)
Accounts payable	(577)	3,864	30
Accrued compensation	(3,081)	2,203	2,580
Income taxes payable / receivable	(1,304)	(186)	497
Deferred payroll taxes	6,658
Advance billings on contracts	1,267	(2,830)	210
Other current liabilities	(818)	(1,061)	2,508
Other long-term liabilities	(478)	(250)	(518)
Net cash provided by (used in) operating activities	30,738	8,530	(303)
Cash flow from investing activities:
Cash paid for acquisitions, net of cash received	(4,324)	(8,461)	(13,782)
Additions to property and equipment	(1,780)	(1,773)	(2,011)
Additions to capitalized software	(1,105)	(669)	(234)
Proceeds from the sale of property and equipment	2,442		1,724
Premiums paid for life insurance	(616)	(618)	(702)
Proceeds from life insurance	400		2,151
Deferred compensation plan investments, net			209
Net cash used in investing activities	(4,983)	(11,521)	(12,645)
Cash flow from financing activities:
Proceeds from long-term debt	40,845	170,920	134,386
Payments on long-term debt	(46,135)	(169,270)	(135,181)
Proceeds from stock option plan exercises		91	1,848
Proceeds from life insurance loans			29,268
Taxes remitted for shares withheld from equity-based compensation transactions	(168)	(172)	(329)
Proceeds from Employee Stock Purchase Plan	143	147	93
Change in cash overdraft, net	(370)	78	(528)
Purchase of stock for treasury			(14,945)
Net cash provided by (used in) financing activities	(5,685)	1,794	14,612
Effect of exchange rates on cash and cash equivalents	2,014	(453)	(403)
Net increase (decrease) in cash and cash equivalents	22,084	(1,650)	1,261
Cash and cash equivalents at beginning of year	10,781	12,431	11,170
Cash and cash equivalents at end of year	$ 32,865	$ 10,781	$ 12,431

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Revision of Prior Period, Accounting Standards Update, Adjustment [Member]	Common Stock [Member]	Capital in Excess of Par Value [Member]	Retained Earnings [Member]	Retained Earnings [Member]Revision of Prior Period, Accounting Standards Update, Adjustment [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (loss) [Member]	Accumulated Other Comprehensive Income (loss) [Member]Revision of Prior Period, Accounting Standards Update, Adjustment [Member]
Balance at Dec. 31, 2017	$ 78,624		$ 270	$ 120,247	$ 85,029		$ (113,246)	$ (13,676)
Balance, shares at Dec. 31, 2017			27,018,000				11,754,000
Implementation of Accounting Standards		$ 73				$ 336			$ (263)
Employee Stock Purchase Plan share issuance	93			(109)			$ 202
Employee Stock Purchase Plan share issuance, shares							(21,000)
Stock Option Plan share issuance, net	1,849			(1,589)			$ 3,438
Stock Option Plan share issuance, shares							(366,000)
Restricted stock plan share issuance/forfeiture	(1,849)			(4,475)			$ 2,626
Restricted stock plan share issuance/forfeiture, shares							(229,000)
Deferred compensation plan share issuance	1,519						$ 1,519
Deferred compensation plan share issuance, shares							(159,000)
Purchase of stock	(14,945)						$ (14,945)
Purchase of stock, shares							1,767,000
Equity-based compensation	2,353			2,353
Net income (loss)	(2,817)				(2,817)
Foreign currency adjustment	(2,059)							(2,059)
Pension loss adjustment, net of tax	1,387							1,387
Balance at Dec. 31, 2018	64,228		$ 270	116,427	82,548		$ (120,406)	(14,611)
Balance, shares at Dec. 31, 2018			27,018,000				12,746,000
Employee Stock Purchase Plan share issuance	147			(152)			$ 299
Employee Stock Purchase Plan share issuance, shares							(32,000)
Stock Option Plan share issuance, net	91			(663)			$ 754
Stock Option Plan share issuance, shares							(45,000)
Restricted stock plan share issuance/forfeiture	(172)			(3,230)			$ 3,058
Restricted stock plan share issuance/forfeiture, shares							(143,000)
Deferred compensation plan share issuance				(2,034)			$ 2,034
Deferred compensation plan share issuance, shares							(215,000)
Equity-based compensation	1,748			1,748
Net income (loss)	4,125				4,125
Foreign currency adjustment	(1,084)							(1,084)
Pension loss adjustment, net of tax	(2,847)							(2,847)
Balance at Dec. 31, 2019	$ 66,236		$ 270	112,096	86,673		$ (114,261)	(18,542)
Balance, shares at Dec. 31, 2019	27,017,824		27,018,000				12,311,000
Employee Stock Purchase Plan share issuance	$ 143			(128)			$ 271
Employee Stock Purchase Plan share issuance, shares							(29,000)
Stock Option Plan share issuance, net				(193)			$ 193
Stock Option Plan share issuance, shares							(6,000)
Restricted stock plan share issuance/forfeiture	(168)			(4,851)			$ 4,683
Restricted stock plan share issuance/forfeiture, shares							(434,000)
Equity-based compensation	2,483			2,483
Net income (loss)	7,639				7,639
Foreign currency adjustment	5,461							5,461
Pension loss adjustment, net of tax	(2,286)							(2,286)
Balance at Dec. 31, 2020	$ 79,508		$ 270	$ 109,407	$ 94,312		$ (109,114)	$ (15,367)
Balance, shares at Dec. 31, 2020	27,017,824		27,018,000				11,842,000

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Basis of Presentation and Consolidation The consolidated financial statements include the accounts of Computer Task Group, Incorporated, and its subsidiaries (the “Company” or “CTG”), located primarily in North and South America, Western Europe, and India. There are no unconsolidated entities, or off-balance sheet arrangements other than certain guarantees supporting office leases and the performance under government contracts in the Company's European operations, and purchase obligations for certain software, recruiting and other services. All inter-company accounts have been eliminated. Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with U.S. generally accepted accounting principles. Such estimates primarily relate to the valuation allowances for deferred tax assets, actuarial assumptions including discount rates and expected rates of return, as applicable, for the Company’s defined benefit plans, the allowance for doubtful accounts receivable, assumptions underlying stock option valuation, investment valuation, estimates of progress toward completion and direct profit or loss on contracts, acquisition and related accounting, legal matters, and other contingencies. The current economic environments in the United States, Canada, Colombia, Western Europe, and India where the Company has operations have increased the degree of uncertainty inherent in these estimates and assumptions. Actual results could differ from those estimates. The Company operates in one industry segment, providing information and technology-related services to its clients. These services include information and technology-related solutions, including supplemental staffing as a solution. CTG provides these services to all of the markets that it serves. The services provided typically encompass the IT business solution life cycle, including phases for planning, developing, implementing, managing, and ultimately maintaining the IT solution. A typical client is an organization with large, complex information and data processing requirements. The Company provides a majority of its services in five vertical market focus areas: technology service providers, financial services, healthcare (which includes services provided to healthcare providers, health insurers (payers), and life sciences companies), manufacturing, and energy. The Company focuses on these five vertical areas as it believes that these areas are either higher growth markets than the general IT services market and the general economy, or are areas that provide greater potential for the Company’s growth due to the size of the vertical market. The remainder of CTG’s revenue is derived from general markets. CTG’s revenue by vertical market as a percentage of consolidated revenue for the three years ended December 31, 2020, 2019, and 2018 is as follows: 2020 2019 2018 Technology service providers 32.7 % 32.2 % 32.4 % Financial services 15.7 % 13.8 % 15.2 % Healthcare 14.9 % 16.6 % 16.2 % Manufacturing 13.5 % 16.8 % 19.5 % Energy 6.3 % 5.2 % 4.7 % General markets 16.9 % 15.4 % 12.0 % Total 100.0 % 100.0 % 100.0 % Revenue and Cost Recognition The Company recognizes revenue when control of the promised good or service is transferred to clients, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. For time-and-material contracts, revenue is recognized as hours are incurred and costs are expended. For contracts with progress billing schedules, primarily monthly, revenue is recognized as services are rendered to the client. Revenue for fixed-price contracts is recognized over time using an input-based approach. Over time revenue recognition best portrays the Company’s performance in transferring control of the goods or services to the client. On most fixed price contracts, revenue recognition is supported through contractual clauses that require the client to pay for work performed to date, including cost plus a reasonable profit margin, for goods or services that have no alternative use to the Company. On certain contracts, revenue recognition is supported through contractual clauses that indicate the client controls the asset, or work in process, as the Company creates or enhances the asset. On a given project, actual salary and indirect labor costs incurred are measured and compared with the total estimate of costs of such items at the completion of the project. Revenue is recognized based upon the percentage-of-completion calculation of total incurred costs to total estimated costs. The Company infrequently works on fixed-price projects that include significant amounts of material or other non-labor related costs that could distort the percent complete within a percentage-of-completion calculation. The Company’s estimate of the total labor costs it expects to incur over the term of the contract is based on the nature of the project and 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 three years ended December 31, 2020, 2019, and 2018 is as follows: 2020 2019 2018 Time-and-material 81.0 % 79.6 % 84.7 % Progress billing 15.9 % 10.2 % 10.5 % Percentage-of-completion 3.1 % 10.2 % 4.8 % Total 100.0 % 100.0 % 100.0 % The Company recorded revenue for fiscal years ended 2020 compared to 2019 and 2019 compared to 2018 as follows: Year Ended December 31, % of total 2020 % of total 2019 Year-Over- Year (dollars in thousands) North America 55.8 % $ 204,264 61.5 % $ 242,218 (15.7 )% Europe 44.2 % 161,827 38.5 % 151,952 6.5 % Total 100.0 % $ 366,091 100.0 % $ 394,170 (7.1 )% Year Ended December 31, % of total 2019 % of total 2018 Year-Over- Year (dollars in thousands) North America 61.5 % $ 242,218 64.9 % $ 232,695 4.1 % Europe 38.5 % 151,952 35.1 % 126,074 20.5 % Total 100.0 % $ 394,170 100.0 % $ 358,769 9.9 % The Company includes billable expenses in its accounts as both revenue and direct costs. These billable expenses totaled $1.9 million, $2.6 million, and $3.2 million in 2020, 2019, and 2018, respectively. Significant Judgments With the exception of cost estimates on certain fixed-price projects, there are no other significant judgments used to determine the timing of satisfaction of performance obligations or determining transaction price and amounts allocated to performance obligations. The Company allocates the transaction price based on standalone selling prices for contracts with clients that include more than one performance obligation. Standalone selling prices are based on the expected cost of the good or service plus margin approach. Certain clients may qualify for discounts and rebates, which we account for as variable consideration. The Company estimates variable consideration and reduces revenue recognized based on the amount it expects to provide to clients. Contract Balances For time-and-material and progress billing contracts, the timing of the Company’s satisfaction of its performance obligations is consistent with the timing of payment. For these contracts, the Company has the right to payment in the amount that corresponds directly with the value of the Company’s performance to date. The Company uses the right to invoice practical expedient that allows the Company to recognize revenue in the amount for which it has the right to invoice for time-and-material and progress billing contracts. Bill schedules for fixed-price contracts are generally consistent with the Company’s performance in transferring control of the goods or services to the client. There are no significant financing components in our contracts with clients. Advance billings represent contract liabilities for cash payments received in advance of our performance. Unbilled receivables are reported within “accounts receivable” on the consolidated balance sheet. Accounts receivable and contract liability balances fluctuate based on the timing of the client ’s billing schedule and the Company’s period -end date. There are no significant costs to obtain or fulfill contracts with clients . Transaction Price Allocated to Remaining Performance Obligations As of December 31, 2020, the aggregate transaction price allocated to unsatisfied or partially unsatisfied performance obligations for fixed-price and all progress billing contracts was approximately $9.9 million and $41.0 million, respectively. Approximately $35.7 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2021. Approximately $15.2 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2022 and beyond. The Company uses the right to invoice practical expedient. Therefore, no disclosure is required for unsatisfied performance obligations for contracts in which we recognize revenue at the amount to which we have the right to invoice for services performed. Taxes Collected from Clients In instances where the Company collects taxes from its clients for remittance to governmental authorities, primarily in its international locations, taxes are recorded in the Company's accounts on a net basis. Fair Value Fair value is defined as the exchange price that would be received for an asset or paid for a liability in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants. The Company utilizes a fair value hierarchy for its assets and liabilities, as applicable, based upon three levels of input, which are: Level 1—quoted prices in active markets for identical assets or liabilities (observable) Level 2—inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in inactive markets, or other inputs that are observable or can be supported by observable market data for essentially the full term of the asset or liability (observable) Level 3—unobservable inputs that are supported by little or no market activity, but are significant to determining the fair value of the asset or liability (unobservable) At December 31, 2020 and 2019, the carrying amounts of the Company’s cash of $32.9 million and $10.8 million, respectively, approximated fair value. As described in Note 3 of the consolidated financial statements, the Company acquired 100% The Company had a contingent consideration liability related to the earn-out provision of which a portion was 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. The fair value of this contingent consideration is determined using level 3 inputs. The fair value assigned to the contingent consideration liability is determined using the real options method, which requires inputs such as revenue forecasts, EBIT forecasts, discount rate, and other market variables to assess the probability of Soft Company achieving the revenue and EBIT targets. The fair value as of the February 15, 2018 acquisition date was determined to be $2.0 million. In the 2018 second quarter, the Company paid approximately $0.9 million relating to the earn-out based on the achievement by Soft Company of certain revenue and EBIT targets for fiscal 2017. In the 2019 third quarter, the Company paid approximately $1.2 million relating to the earn-out based on the achievement by Soft Company of certain revenue and EBIT targets for fiscal 2018. In the 2020 fourth quarter, the Company paid approximately $0.9 million relating to the earn-out based on the achievement by Soft Company of certain revenue and EBIT targets for fiscal 2019. There is no remaining contingent consideration liability related to Soft Company’s earn-out as it has been fully paid as of December 31, 2020. The Company has a contingent consideration liability related to the earn-out provision of which a portion will be payable in each period subject to the achievement by Tech-IT of direct profit targets for fiscal 2019 and 2020. There is no payout if the achievements are below the target thresholds. The fair value of this contingent consideration liability is determined using the real options method, which requires inputs such as expected direct profit forecasts, discount rate, and other market variables to assess the probability of Tech-IT achieving the direct profit targets. The fair value as of the February 6 , 201 9 acquisition date was determined to be $ 0.6 million . In the 2020 fourth quarter, the Company paid approximately $ 0.3 million relating to the earn-out based on the achievement by Tech-IT of the direct profit targets for fiscal year 2019. The fair value of the remaining contingent consideration liability was determined to be zero as of December 31, 2020 as the direct profit target threshold was not met by Tech-IT for the fiscal year 2020. In addition, the Company has a contingent consideration liability related to the earn-out provision of which a portion will be payable in each period subject to the achievement by StarDust of consolidated direct profit targets for fiscal 2020 and 2021. There is no payout if the achievement on either target is below a certain target threshold. The fair value of this contingent consideration is determined using level 3 inputs. The fair value assigned to the contingent consideration liability is determined using the real options method, which requires inputs such as consolidated direct profit forecasts, discount rate, and other market variables to assess the probability of StarDust achieving the revenue and EBIT targets. The fair value as of the March 3, 2020 acquisition date was determined to be $0.1 million. The fair value of the remaining contingent consideration liability was determined to be approximately $0.5 million as of December 31, 2020. As such, the Company recorded $0.4 million of selling, general, and administrative expense during the 2020 year-to-date period. Approximately $0.4 million and $0.1 million of the remaining contingent consideration liability is recorded in “other current liabilities” and “other long-term liabilities”, respectively, on the December 31, 2020 consolidated balance sheet. As of December 31, 2020, goodwill recorded on the Company's consolidated balance sheet totaled $21.3 million, which relates to the acquisitions completed by the Company in 2018, 2019, and 2020. The acquisition of Soft Company in 2018 and StarDust in 2020 are in the France reporting unit, while the 2019 acquisition of Tech-IT is in the Luxembourg reporting unit. In connection with our annual goodwill impairment test, we make various assumptions to determine the estimated fair value of the reporting units to which the goodwill relates. We perform the annual impairment review in the fourth quarter of each year. The goodwill impairment test is performed at least annually, unless indicators of an impairment exist in interim periods. The Company compared the estimated fair value of a reporting unit with goodwill to its carrying value. If the carrying amount of a reporting unit’s goodwill exceeds the implied fair value of its goodwill, an impairment loss is recognized in an amount equal to the excess. As of October 2020 fiscal month-end, we performed our annual goodwill impairment test in conjunction with an external consultant and estimated the fair value of our reporting units based on a combination of the income (estimates of future discounted cash flows) and the market approach (market multiples for similar companies). The income approach uses a discounted cash flow (DCF) method that utilizes the present value of cash flows and other Level 3 inputs to estimate the fair value of the reporting unit. The future cash flows for the reporting units were projected based upon on our estimates of future revenue, a terminal growth rate, operating income and other factors such as working capital and capital expenditures. As part of our projections, we took into account expected industry and market conditions for the industries in which the reporting units operate, as well as trends currently impacting the reporting units. As part of our DCF analysis, we projected revenue and operating profits, and assumed a long-term revenue growth rates in the “terminal year” for both of the reporting units. We also utilized a weighted-average cost of capital (WACC) of 16.0% for the France reporting unit and 15.0% for the Luxembourg reporting unit. These projections are based upon our judgment and may change in the future based upon the inherent uncertainty in predicting future results. The market approach utilizes multiples of earnings before interest expense, taxes, depreciation and amortization (EBITDA) to estimate the fair value of the reporting unit. The market multiples used for our reporting units were based on competitor industry data, along with the market multiples for the Company and other factors. The carrying value as of October 2020 was approximately $17.6 million and $13.2 million for the France and Luxembourg reporting units, respectively. The Company is also allowed to elect an irrevocable option to measure, on a contract-by-contract basis, specific financial instruments and certain other items that are currently not being measured at fair value. The Company did not elect to apply the fair value provisions of this standard for any specific contracts during the years ended December 31, 2020 and 2019. Life Insurance Policies The Company has purchased life insurance on the lives of a number of former employees who are plan participants in the non-qualified defined benefit Executive Supplemental Benefit Plan. In total, there are policies on 16 individuals, whose average age is 77 years old. These policies have generated cash surrender value and the Company has taken loans against the policies. At December 31, 2020, these insurance policies have a gross cash surrender value of $27.1 million, outstanding loans and interest totaling $24.4 million, and a net cash surrender value of $2.7 million. At December 31, 2019, these insurance policies had a gross cash surrender value of $29.7 million, outstanding loans and interest totaling $27.2 million, and a net cash surrender value of $2.5 million. At December 31, 2020 and 2019, the total death benefit for the remaining policies was approximately $35.0 million and $37.7 million, respectively. Currently, upon the death of all of the plan participants, the Company would expect to receive approximately $10.3 million, and under current tax regulations, would record a non-taxable gain of approximately $7.6 million. During both, the 2020 second and third quarters, a participant in the plan passed away. Upon their deaths, the Company recorded a non-taxable life insurance gain totaling approximately $1.0 million, which it has recorded on its consolidated statements of operations. Also, a former employee covered by these policies passed away in the 2018 third quarter and the Company recorded a non-taxable gain of approximately $0.8 million during 2018. Cash and Cash Equivalents, and Cash Overdrafts For purposes of the statement of cash flows, cash and cash equivalents are defined as cash on hand, demand deposits, and short-term, highly liquid investments with a maturity of three months or less. As the Company does not fund its bank accounts for the checks it has written until the checks are presented to the bank for payment, the "change in cash overdraft, net" line item as presented on the consolidated statement of cash flows represents the increase or decrease in outstanding checks for a given period. The cash in the Company’s U.S. banks is insured by the Federal Deposit Insurance Corporation up to the insurable limit of $250,000. As of December 31, 2020, the Company has multiple accounts that carry balances in excess of this insurable limit. The Company’s cash in its foreign bank accounts is not insured. Accounts Receivable Factoring As part of our working capital management, the Company entered into a factoring agreement during the 2020 first quarter to sell certain trade accounts receivables on a non-recourse basis to third-party financial institutions. We account for these transactions as sales of receivables and present cash proceeds as cash provided by operating activities in the consolidated statements of cash flows. Total trade accounts receivable sold under the factoring agreement was approximately $64.0 million in 2020. Factoring fees for the sale of receivables were recorded in direct costs and were $0.1 million for the year ended December 31, 2020. There were no accounts receivable factoring activities during 2019. Property, Equipment and Capitalized Software Costs Property and equipment are generally stated at historical cost less accumulated depreciation. Depreciation is computed using the straight-line method based on estimated useful lives of one year to ten years, and begins after an asset has been placed into service. Leasehold improvements are generally depreciated over the shorter of the term of the lease or the useful life of the improvement. The cost of property or equipment sold or otherwise disposed of, along with related accumulated depreciation, is eliminated from the accounts, and the resulting gain or loss, if any, is reflected in current earnings. Maintenance and repairs are charged to expense when incurred, while significant improvements to existing assets are capitalized. Depreciation expense for the Company totaled $1.9 million in both 2020 and 2019, and $1.8 million in 2018. As of December 31, 2020 and 2019, the Company had capitalized costs relating to software projects developed for internal use. Amortization periods for these projects range from three to five years, and begin when the software, or enhancements thereto, is available for its intended use. Amortization periods are evaluated annually for propriety. Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When such circumstances exist, the recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or fair value less costs to sell. During the 2020 fourth quarter, the Company recorded an adjustment of $0.8 million to reduce capital software for an asset that was being developed in the United Kingdom. The Company does not have any other long-lived assets that are impaired as of December 31, 2020. During the 2020 second quarter, the Company sold its corporate headquarters located in Buffalo, NY. As the sale price of the building was $2.5 million, and the book value of the building was approximately $1.6 million, the Company recorded a profit on the sale after related fees of about $0.8 million in the 2020 second quarter. Leases The Company is obligated under a number of short and long-term operating leases for office space and office equipment, and for automobiles leased in Europe. On January 1, 2019, the Company adopted Topic 842 using the modified retrospective transition approach and elected the transition method to apply the new lease standard as of the January 1, 2019 adoption date. Results for the reporting periods beginning after January 1, 2019 are presented under Topic 842, while prior period amounts are not adjusted and continue to be reported in accordance with the Company’s historic accounting under Topic 840. Goodwill The goodwill recorded on the Company's consolidated balance sheet at December 31, 2020 relates to the acquisition of Soft Company in the 2018 first quarter, Tech-IT in the 2019 first quarter, and StarDust in the 2020 first quarter. In accordance with current accounting guidance for “Intangibles - Goodwill and Other,” the Company performs goodwill impairment testing at least annually (in the Company’s fourth quarter), unless indicators of impairment exist in interim periods. If impairment indicators are present and the estimated future undiscounted cash flows are less than the carrying value of the long-lived assets, the carrying value would be reduced to the estimated fair value. There were no impairments recorded in the Company’s consolidated financial statements during 2020, 2019, or 2018. The changes in the carrying amount of goodwill for the years ended December 31, 2020 and 2019 are as follows: (amounts in thousands) Balance at December 31, 2018 $ 11,664 Acquired goodwill 5,331 Foreign currency translation (314 ) Balance at December 31, 2019 $ 16,681 Acquired goodwill 2,757 Foreign currency translation 1,837 Balance at December 31, 2020 $ 21,275 Acquired Intangibles Assets Acquired intangible assets at December 31, 2020 consist of the following: (amounts in thousands) Estimated Economic Life Gross Carrying Amount Accumulated Amortization Foreign Currency Translation Net Carrying Amount Trademarks 2 years $ 1,532 $ 1,456 $ 50 $ 126 Technology 10 years 591 54 59 596 Customer relationships 7-13 years 10,496 2,331 210 8,375 Total $ 12,619 $ 3,841 $ 319 $ 9,097 Acquired intangible assets at December 31, 2019 consisted of the following: (amounts in thousands) Estimated Economic Life Gross Carrying Amount Accumulated Amortization Foreign Currency Translation Net Carrying Amount Trademarks 2 years $ 1,432 $ 911 $ (86 ) $ 435 Customer relationships 8-13 years 9,905 1,191 (710 ) 8,004 Total $ 11,337 $ 2,102 $ (796 ) $ 8,439 Amortization expense for our acquired intangibles was $1.4 million in both 2020 and 2019, and $0.7 million in 2018. Estimated amortization expense for the next five fiscal years, and thereafter, is as follows (amounts in thousands): Year Annual Amortization 2021 $ 1,225 2022 1,117 2023 1,108 2024 1,108 2025 1,108 Thereafter 3,431 Total $ 9,097 Income Taxes The Company provides for deferred income taxes for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. In assessing the realizability of deferred tax assets, management considers within each tax jurisdiction, whether it is more likely than not that some portion or all of the deferred tax assets will be realized, or that a valuation allowance is required. Management considers all available evidence, both positive and negative, in assessing realizability of its deferred tax assets. A key component of this assessment is management’s uation of current and future impacts of business and economic factors on the Company’s Factors that may affect the Company’s ability to generate Company’s services. The The Company establishes an unrecognized tax benefit based upon the anticipated outcome of tax positions taken for financial statement purposes compared with positions taken on the Company’s tax returns. The Company records the benefit for unrecognized tax benefits only when it is more likely than not that the position will be sustained upon examination by the taxing authorities. The Company reviews its unrecognized tax benefits on a quarterly basis. Such reviews include consideration of factors such as the cause of the action, the degree of probability of an unfavorable outcome, the Company’s ability to estimate the liability, and the timing of the liability and how it will impact the Company’s other tax attributes. Equity-Based Compensation The Company records the fair value of equity-based compensation expense for all equity-based compensation awards granted and recognizes the cost in the Company’s income statement over the periods in which an employee or director is required to provide the services for the award. Compensation cost is not recognized for employees or directors that do not render the requisite services. The Company recognized the expense for equity-based compensation in its 2020, 2019, and 2018 consolidated statements of operations on a straight-line basis based upon awards that are ultimately expected to vest. See Note 10, “Equity-Based Compensation.” Net Income (Loss) Per Share Basic and diluted earnings (loss) per share (EPS) for the years ended December 31, 2020, 2019, and 2018 are as follows: For the year ended Net Income (loss) Weighted Average Shares Earnings (loss) per Share (amounts in thousands, except per-share data) December 31, 2020 Basic EPS $ 7,639 13,621 $ 0.56 Dilutive effect of outstanding equity instruments — 806 (0.03 ) Diluted EPS $ 7,639 14,427 $ 0.53 December 31, 2019 Basic EPS $ 4,125 13,450 $ 0.31 Dilutive effect of outstanding equity instruments — 547 (0.02 ) Diluted EPS $ 4,125 13,997 $ 0.29 December 31, 2018 Basic EPS $ (2,817 ) 13,805 $ (0.20 ) Dilutive effect of outstanding equity instruments — — — Diluted EPS $ (2,817 ) 13,805 $ (0.20 ) 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 0.6 million, 0.7 million, and 1.1 million shares of common stock were outstanding at December 31, 2020, 2019, and 2018, respectively, but were not included in the computation of diluted earnings per share as their effect on the computation would have been anti-dilutive. Accumulated Other Comprehensive Loss The components that comprised accumulated other comprehensive loss on the consolidated balance sheets at December 31, 2020 and 2019 are as follows: (amounts in thousands) 2020 2019 Foreign currency translation adjustment, net of taxes $ (3,645 ) $ (9,106 ) Pension loss, net of tax of $455 in 2020 and $265 in 2019 (11,722 ) (9,436 ) Accumulated other comprehensive loss $ (15,367 ) $ (18,542 ) During 2020, 2019, and 2018, actuarial losses were amortized to expense as follows: (amounts in thousands) 2020 2019 2018 Amortization of actuarial losses $ 298 $ 185 $ 277 Income tax 1 — — Net of tax $ 297 $ 185 $ 277 The amortization of actuarial losses is included in determining net periodic pension cost. See Note 7, "Deferred Compensation Benefits" for additional information. Foreign Currency The functional currency of the Company’s foreign subsidiaries is the applicable local currency. The translation of the applicable foreign currencies into U.S. dollars is performed for assets and liabilities using current exchange rates in effect at the balance sheet date, for equity accounts using historical exchange rates, and for revenue and expense activity using the applicable month’s average exchange rates. The Company recorded a nominal amount of expense in 2020, 2019, and 2018 from foreign currency transactions for balances settled during the year or intended to be settled as of each respective year-end. Guarantees The Company has a number of guarantees in place in our European operations which support office leases and performance under government projects. These guarantees totaled approximately $3.2 million Recently Issued Accounting Standards 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

Property, Equipment and Capital

Property, Equipment and Capitalized Software	12 Months Ended
	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Property, Equipment and Capitalized Software	2. Property, Equipment and Capitalized Software Property, equipment and capitalized software at December 31, 2020 and 2019 are summarized as follows: December 31, Useful Life 2020 2019 (amounts in thousands) (years) Land — $ — $ 50 Buildings 30 — 1,808 Equipment 1-5 6,136 5,533 Furniture 5-10 1,490 2,214 Capitalized software 3-5 2,397 2,147 Other software 1-5 2,139 1,722 Leasehold improvements 3-10 2,381 3,910 14,543 17,384 Accumulated depreciation and amortization (9,028 ) (11,005 ) $ 5,515 $ 6,379 The Company capitalizes software projects developed for commercial use. The Company recorded capitalized software costs during 2020 and 2019 as follows: For the year ended December 31, (amounts in thousands) 2020 2019 Capitalized software, beginning balance $ 2,147 $ 1,864 Additions 1,105 283 Impairment (855 ) — Capitalized software $ 2,397 $ 2,147 Capitalized software amortization periods range from three to five years, and are evaluated periodically for propriety. Amortization expense and accumulated amortization for these projects at December 31, 2020 and 2019 are as follows: For the year ended December 31, (amounts in thousands) 2020 2019 Accumulated amortization, beginning balance $ 866 $ 745 Amortization expense 414 121 Accumulated amortization $ 1,280 $ 866

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Acquisitions	3. Acquisitions StarDust SAS (“StarDust”) On March 3, 2020, the Company acquired 100% of the equity of StarDust, for approximately $6.1 million (€5.5 million based on a EUR into USD exchange rate of 1.1145). The acquisition was funded using cash on hand and borrowings under the Credit and Security Agreement. The France-based StarDust, is a leading provider of testing and quality assurance for digital services with offices in Marseille, France, and Montreal, Canada. StarDust offers a complete range of testing services, including functional, multilingual, operational, environmental, regression, and application benchmarking, covering digital services and website, software, mobile applications, and Internet of Things connected objects. The acquisition is expected to expand the Company’s global testing capabilities. The results of operations of StarDust have been included in the Company’s consolidated financial results since the date of acquisition. As the Company has determined that the acquisition is not material to its existing operations, certain disclosures, including pro forma financial information, have not been included in this annual report on Form 10-K. An earn-out of up to $1.1 million (€1.0 million based on a EUR into USD exchange rate of 1.1145) can be earned, a portion of which will be payable in each period subject to the achievement of consolidated direct profit targets for fiscal 2020 and 2021. Additionally, for each €10,000 of consolidated direct profit achieved above the target, an additional €1,000 can be earned, with no maximum limit. There is no payout if the achievement is below the target threshold. The fair value as of the March 3, 2020 acquisition date was determined to be $0.1 million, and was $0.5 million as of December 31, 2020. As such, the Company recorded $0.4 million in selling, general, and administrative expenses during 2020 related to this earn-out. Approximately $0.4 million and $0.1 million of the remaining contingent consideration liability is recorded in “other current liabilities” and “other long-term liabilities” on the December 31, 2020 consolidated balance sheet, respectively. The acquisition date fair value of the consideration for the acquisition of StarDust consisted of the following as of March 3, 2020: (amounts in thousands) Cash consideration $ 6,122 Fair value of contingent consideration 111 Fair value of purchase consideration $ 6,233 The following table summarizes the allocation of the aggregate purchase consideration to the fair value of the assets acquired and liabilities assumed as of March 3, 2020: (amounts in thousands) Assets Acquired: Cash $ 1,798 Accounts receivable 1,303 Prepaids & other 71 Property & equipment, net 327 Acquired intangibles 1,282 Goodwill 2,757 Total assets acquired $ 7,538 Liabilities Assumed: Accounts payable $ 285 Accrued compensation 307 Taxes payable 222 Other liabilities 163 Deferred income taxes 328 Total liabilities assumed 1,305 Net assets acquired $ 6,233 The purchase consideration for the acquisition was allocated to the assets acquired and liabilities assumed based upon their respective fair values. The excess consideration was recorded as goodwill, which is not deductible for income tax purposes. (amounts in thousands) Fair Value Estimated Economic Life Trademarks $ 100 2 years Technology 591 10 years Customer relationships 591 7 years Fair value of purchase consideration $ 1,282 The Company incurred acquisition-related legal and consulting fees, adjustments to the fair value of the earn-out liability, and amortization of intangible assets of approximately $0.6 million in 2020, which were recorded as a component of selling, general, and administrative expenses in the consolidated statements of operations. The purchase price allocation for this acquisition has been finalized. Tech-IT PSF S.A. (“Tech-IT”) On February 6, 2019, the Company acquired 100% of the equity of Tech-IT for approximately $9.7 million. The acquisition was funded using cash on hand and borrowings under the Credit and Security Agreement. Tech-IT, located in Bertrange, Luxembourg, is a leading provider of software and hardware services, including consulting, infrastructure and software design and development, infrastructure integration, project management, and training. The acquisition of Tech-IT is expected to enable the Company to strengthen its market position in Luxembourg and broaden its portfolio to offer end-to-end IT solutions. The results of operations of Tech-IT 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 annual report on Form 10-K. An earn-out of up to a maximum of $1.7 million (€1.5 million based on a EUR into USD exchange rate of 1.1386 at the time of acquisition) can be earned, a portion of which will be payable in each period subject to the achievement of direct profit targets for fiscal 2019 and 2020. There is no payout if the achievement is below the target threshold. The fair value as of the February 6, 2019 acquisition date was determined to be $0.6 million. In the 2020 fourth quarter, the Company paid approximately $0.3 million relating to the earn-out based on the achievement by Tech-IT of direct profit targets for the fiscal year 2019. The fair value of the remaining contingent consideration liability was determined to be zero as of December 31, 2020 as the direct profit target threshold was not met by Tech-IT for the fiscal year 2020. The acquisition date fair value of the consideration for the above transaction consisted of the following as of February 6, 2019: (amounts in thousands) Cash consideration $ 9,678 Fair value of contingent consideration 569 Fair value of purchase consideration $ 10,247 The following table summarizes the allocation of the aggregate purchase consideration to the fair value of the assets acquired and liabilities assumed as of February 6, 2019: (amounts in thousands) Assets Acquired: Cash $ 1,217 Accounts receivable 4,491 Prepaids & other 1,122 Property & equipment, net 98 Acquired intangibles 4,099 Goodwill 5,331 Total assets acquired $ 16,358 Liabilities Assumed: Accounts payable $ 2,378 Accrued compensation 172 Other short-term liabilities 2,447 Deferred income taxes 1,114 Total liabilities assumed 6,111 Net assets acquired $ 10,247 The purchase consideration for the acquisition was allocated to the assets acquired and liabilities assumed based upon their respective fair values. The excess consideration was recorded as goodwill, which is not deductible for income tax purposes. The intangible assets acquired in this acquisition consisted of the following: (amounts in thousands) Fair Value Estimated Economic Life Trademarks $ 683 2 years Customer relationships 3,416 8 years Fair value of purchase consideration $ 4,099 The Company incurred acquisition-related legal and consulting fees, adjustments to the fair value of the earn-out liability, and amortization of intangible assets of approximately $0.4 million and $0.8 million in 2020 and 2019, respectively, which were recorded as a component of selling, general, and administrative expenses in the consolidated statements of operations. The purchase price allocation for this acquisition has been finalized. Soft Company SAS (“Soft Company”) On February 15, 2018, the Company acquired 100% of the equity of Soft Company for approximately $16.9 million (€13.6 million based on a EUR into USD exchange rate of 1.2392 at the time of acquisition). The acquisition was funded using cash on hand and borrowings under the Company’s existing credit agreement. 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 enabled the Company to expand its position in Europe and enhance its service offerings. The Company had a contingent consideration liability related to an earn-out provision of which a portion was 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. The fair value as of the February 15, 2018 acquisition date was determined to be $2.0 million. The acquisition date fair value of the consideration for the above transaction consisted of the following as of February 15, 2018: (amounts in thousands) Cash consideration $ 16,910 Fair value of contingent consideration 1,997 Fair value of purchase consideration $ 18,907 The following tables summarizes the allocation of the aggregate purchase consideration to the fair values of the assets acquired and liabilities assumed as of February 15, 2018: (amounts in thousands) Assets Acquired: Cash $ 4,059 Accounts receivable 5,551 Prepaids & other 243 Property & equipment, net 53 Acquired intangibles 7,238 Goodwill 12,720 Total assets acquired $ 29,864 Liabilities Assumed: Accounts payable $ 4,085 Accrued compensation 2,669 Other short-term liabilities 2,006 Deferred income taxes 1,827 Other long-term liabilities 370 Total liabilities assumed 10,957 Net assets acquired $ 18,907 The purchase consideration for the acquisition was allocated to the assets acquired and liabilities assumed based upon their respective fair values. The excess consideration was recorded as goodwill, which is not deductible for income tax purposes. The intangible assets acquired in this acquisition consisted of the following: (amounts in thousands) Fair Value Estimated Economic Life Trademarks $ 749 2 years Customer relationships 6,489 13 years Fair value of purchase consideration $ 7,238 The results of operations of Soft Company have been included in the Company’s consolidated financial results since the date of acquisition. The Company incurred acquisition-related legal and consulting fees, adjustments to the fair value of the earn-out liability, and amortization of intangible assets of approximately $0.6 million in 2020 and $1.3 million in 2019, which were recorded as a component of selling, general, and administrative expenses in the consolidated statement of operations.

Debt

Debt	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Debt	4. Debt The Company has a credit and security agreement (the “Credit and Security Agreement”) with its bank, which provides for a three-year At December 31, 2020 and 2019, there was $0.0 million and $5.3 million, respectively, outstanding under the Credit and Security Agreement. The maximum amount outstanding under its credit agreements in 2020 and 2019 was $12.0 million and $22.3 million, respectively. In 2020 and 2019, the average amounts outstanding were $6.4 million and $10.4 million, respectively, and carried weighted-average interest rates of 1.9% and 2.8%, respectively. Total commitment fees incurred in 2020 totaled approximately $0.2 million, and $0.3 million in both 2019 and 2018, while interest paid in 2020, 2019, and 2018 totaled $0.2 million, $0.4 million, and $0.2 million, respectively. Under the Credit and Security 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 December 31, 2020, 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), adjusted for equity-based compensation and severance expense, 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 approximately $5.6 million. Actual borrowings by CTG under the Credit and Security Agreement are subject to a borrowing base, which is a formula based on certain eligible receivables and reserves. Total availability as of December 31, 2020 was approximately $21.2 million. The Company was in compliance with these covenants at December 31, 2020 as EBITDA, as defined above, was $15.4 million and capital expenditures for property, equipment and capitalized software were $2.0 million in 2020. The Company was also in compliance with its covenants at December 31, 2019 and December 31, 2018.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	5. Income Taxes On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was signed into law. The CARES Act is a relief package intended to assist many aspects of the American economy and includes provisions relating to refundable payroll tax credits, deferral of certain payment requirements for the employer portion of Social Security taxes, net operating loss carryback periods and temporarily increasing the amount of net operating losses that corporations can use to offset income, alternative minimum tax (“AMT”) credit refunds, modifications to the net interest deduction limitations, and technical corrections to tax depreciation methods for qualified improvement property. On July 20, 2020, the Department of the Treasury and the Internal Revenue Service issued final regulations addressing the treatment of income earned by certain foreign corporations that is subject to a high rate of foreign tax. The final regulations allow taxpayers to exclude certain high-taxed income of a controlled foreign corporation from their Global Intangible Low Taxed Income (GILTI) computation on an elective basis (“the GILTI High Tax Exclusion election” or “the Election”). Taxpayers make the election on an annual basis. Taxpayers may make the election retroactively to tax years beginning after December 31, 2017 if certain requirements are met. The Company has reflected the impact of the Election as well as the impact of the extended net operating loss carryback periods provided by the CARES Act on its 2020 income tax provision and continues to assess the future implications of these provisions on its consolidated financial statements. The provision for income taxes for 2020, 2019, and 2018 consists of the following: 2020 2019 2018 (amounts in thousands) Domestic and foreign components of income (loss) before income taxes are as follows: Domestic $ 2,497 $ 2,306 $ (1,119 ) Foreign 8,164 3,983 3,388 Total income before income taxes $ 10,661 $ 6,289 $ 2,269 The provision (benefit) for income taxes consists of: Current tax: U.S. federal $ 258 $ 62 $ 16 Foreign 2,679 1,947 1,937 U.S. state and local 365 107 107 Total current tax 3,302 2,116 2,060 Deferred tax: U.S. federal — — 3,939 Foreign (280 ) 48 (784 ) U.S. state and local — — (129 ) Total deferred tax (280 ) 48 3,026 Total tax $ 3,022 $ 2,164 $ 5,086 The effective and statutory income tax rate can be reconciled as follows: Tax at statutory rate $ 2,239 $ 1,321 $ 476 State tax, net of federal benefit 53 121 (12 ) Non-taxable income (393 ) (250 ) (300 ) Non-deductible expenses 569 720 607 Change in estimate primarily related to foreign taxes (227 ) 100 (767 ) Change in valuation allowance related to U.S. federal taxes 1,952 (629 ) 4,154 Change in estimate primarily related to U.S. federal taxes (1,141 ) — — Tax credits (679 ) (164 ) (389 ) GILTI 146 376 662 Foreign rate differential 488 531 608 Other, net 15 38 47 Total tax $ 3,022 $ 2,164 $ 5,086 Effective income tax rate 28.3 % 34.4 % 224.2 % The ETR was lower in 2020 primarily resulting from the GILTI High Tax Exclusion election and extended NOL carryback periods noted above. The ETR was higher in 2019 primarily due to non-deductible acquisition costs related to the Tech-IT and Soft Company acquisitions. The ETR was higher in 2018 primarily due to the recording of a valuation allowance against the Company’s U.S. deferred tax assets and GILTI. This additional tax expense was partially offset by a non-taxable life insurance gain, the Tax Cuts and Jobs Act which reduced the US federal corporate tax rate to 21%, and tax benefits for the Work Opportunity Tax Credit (WOTC) and Research and Development tax credit (R&D). The Company’s deferred tax assets and liabilities at December 31, 2020 and 2019 consist of the following: December 31, 2020 2019 (amounts in thousands) Assets Deferred compensation $ 5,475 $ 4,832 Loss and credit carryforwards 522 725 Accruals deductible for tax purposes when paid 1,551 166 State taxes 836 580 Depreciation 52 81 Unrealized gain 12 232 Leases 5,686 5,444 Other 88 23 Gross deferred tax assets 14,222 12,083 Deferred tax asset valuation allowance (7,664 ) (5,695 ) Gross deferred tax assets less valuation allowance 6,558 6,388 Liabilities Amortization (2,317 ) (2,189 ) Depreciation (312 ) (378 ) Leases (5,686 ) (5,444 ) Deferred compensation (24 ) (25 ) Gross deferred tax liabilities (8,339 ) (8,036 ) Net deferred tax liabilities $ (1,781 ) $ (1,648 ) Net deferred tax assets and liabilities are recorded as follows: Net non-current assets $ 393 $ 453 Net non-current liabilities (2,174 ) (2,101 ) Net deferred tax liabilities $ (1,781 ) $ (1,648 ) In assessing the realizability of deferred tax assets, management considers, within each taxing jurisdiction, whether it is more likely than not that all or some portion of the deferred tax assets will be realized, or that a valuation allowance is required. Management considers all available evidence, both positive and negative, in assessing realizability of its deferred tax assets. A key component of this assessment is management’s critical evaluation of current and future impacts of business and economic factors on the Company’s ability to generate future taxable income. Factors that may affect the Company’s ability to generate taxable income include, but are not limited to increased competition, a decline in revenue or margins, a loss of market share, the availability of qualified professional staff, and a decrease in demand for the Company’s services. The Company elected to use the incremental cash tax savings approach when considering GILTI in its assessment of the realizability of its U.S. deferred tax assets. The Company generated U.S. book and tax income during 2019 and 2020 but incurred significant losses in 2018 resulting in a cumulative near break-even position for the three years ended December 31, 2020. The Company believes its financial outlook remains positive; however, the COVID-19 pandemic has created a high level of uncertainty. Because of difficulties with forecasting U.S. financial results historically, and due to the uncertainties associated with the COVID-19 pandemic, the Company maintained a full valuation allowance on its U.S. deferred tax assets totaling $5.2 million at December 31, 2020. The analysis that the Company prepared to determine the valuation allowance required significant judgment and assumptions regarding future market conditions as well as forecasts for profits, taxable income, and taxable income by jurisdiction. Due to the sensitivity of the analysis, changes to the assumptions in subsequent periods could have a material effect on the valuation allowance. Additionally, management has determined that a valuation allowance is required against its Netherlands deferred taxes. The total valuation allowance recorded against these deferred tax assets is $7.7 million, a net increase of $2.0 million during the year, which was recorded as income tax expense in the consolidated statement of operations. The Company has various U.S. state net operating loss carryforwards of $1.7 million, which begin to expire in 2021. The Company has net operating loss carryforwards in the Netherlands and United Kingdom of $0.5 million and $1.1 million, respectively. The carryforwards in the Netherlands expire between At December 31, 2020, the Company believes it has adequately provided for its tax-related liabilities, and that no reserve for unrecognized tax benefits is necessary. No significant change in the total amount of unrecognized tax benefits is expected within the next twelve months. The Company recognizes accrued interest and penalties related to unrecognized tax benefits (if any) in tax expense, as applicable. At December 31, 2020 and 2019 , the Company had no accrual for the payment of interest and penalties. The Company has not recorded a U.S. deferred tax liability for the excess book basis over the tax basis of its investments in foreign subsidiaries as these amounts continue to be indefinitely reinvested in foreign operations. Net income tax payments during 2020, 2019, and 2018 totaled $4.2 million, $2.5 million, and $2.1 million, respectively.

Lease Commitments

Lease Commitments	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Lease Commitments	6. Lease Commitments The Company is obligated under a number of long-term operating leases for office space and office equipment, and for automobiles leased in Europe. On January 1, 2019, the Company adopted Topic 842 using the modified retrospective transition approach and elected the transition method to apply the new lease standard as of the January 1, 2019 adoption date. Results for the reporting periods beginning after January 1, 2019 are presented under Topic 842, while prior period amounts are not adjusted and continue to be reported in accordance with the Company’s historic accounting under Topic 840. Most leases contain both lease components (fixed payments for rent) and non-lease components (common-area maintenance and other services). The Company has elected the practical expedient to separate lease and non-lease components for its office leases and has elected to group lease and non-lease components for its vehicle leases. Some leases contain renewal options with escalation clauses commensurate with local market fluctuations, however, generally limiting an annual increase to no more than 5.0% of the existing lease payment. The exercise of lease renewal options is at the Company’s sole discretion. The Company has excluded renewal options in the measurement of right-of-use assets and lease liabilities if they are not reasonably certain of exercise. Operating leases are included in the right-of-use lease assets, short-term lease liabilities, and long-term lease liabilities on the consolidated balance sheet. The Company measures the operating lease liabilities at lease commencement date based on the present value of remaining lease payments using the rate implicit in the lease when readily determinable, or the Company’s secured incremental borrowing rate. The Company has made an accounting policy election not to recognize a lease liability or right-of-use asset for leases with a lease term of twelve months or less and do not include an option to purchase the underlying asset. The Company recognizes lease expense on a straight-line basis over the lease term and variable lease expense in the period incurred. Variable lease cost consists primarily of common-area maintenance, insurance, and taxes, which are paid based on actual costs incurred by the lessor. Operating lease cost for 2020 and 2019 was $6.4 million and $6.8 million, respectively. The Company incurred variable lease cost of $0.5 million and $0.6 million, and short-term lease cost of $0.6 million and $0.5 million in 2020 and 2019, respectively. Maturities for the Company’s lease liabilities for all operating leases as of December 31, 2020 are as follows: Year Total Operating Leases (amounts in thousands) 2021 $ 6,501 2022 5,076 2023 3,662 2024 2,240 2025 1,515 2026 & thereafter 4,155 Total undiscounted operating lease payments 23,149 Less: Interest (1,158 ) Total present value of operating lease liabilities $ 21,991 Operating lease payments exclude $3.7 million of legally binding lease payment for leases signed, but not yet commenced. The weighted average remaining lease term and discount rate for all operating leases as of December 31, 2020 are as follows: December 31, 2020 Weighted average remaining lease term (years) 5.91 Weighted average remaining discount rate 2.03 % Supplemental cash flow information related to the Company’s operating leases for 2020 is as follows: (amounts in thousands) December 31, 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash outflow from operating leases 6,450 Right-of-use assets obtained in exchange for new operating lease liabilities 5,299 As of December 31, 2019 minimum obligations under operating leases were as follows: (amounts in thousands) 2020 $ 5,979 2021 4,696 2022 3,255 2023 2,257 2024 1,485 Later years 4,828 Minimum future obligations $ 22,500

Deferred Compensation Benefits

Deferred Compensation Benefits	12 Months Ended
	Dec. 31, 2020
Compensation And Retirement Disclosure [Abstract]
Deferred Compensation Benefits	7. Deferred Compensation Benefits The Company maintains a non-qualified defined-benefit Executive Supplemental Benefit Plan (ESBP) that provides certain former key executives with deferred compensation benefits, based on years of service and base compensation, payable during retirement. The plan was amended as of November 30, 1994, to freeze benefits for the participants in the plan at that time. The Company also retained certain potential obligations related to a contributory defined-benefit plan for its previous employees located in the Netherlands (NDBP) when the Company disposed of its subsidiary, CTG Nederland, B.V. Benefits paid are a function of a percentage of career average pay. This plan was curtailed for additional contributions in January 2003. The Company also maintains a fully funded pension plan related to CTG Belgium and CTG Health Solutions (Belgium) employees (BDBP). This is a plan with active employees and the Company expects to make future contributions. As a result of the acquisition of Soft Company on February 15, 2018, the Company maintains an unfunded pension plan related to the current Soft Company employees (FDBP). The Company did not make contributions to this plan in 2019 or 2020 and does not anticipate making contributions to the plan in 2021. No benefit payments were made in 2019 or 2020 and none are expected to be paid in 2021. On March 3, 2020, the Company acquired StarDust and now maintains an unfunded pension plan related to the current StarDust employees (SDBP). The Company does not anticipate contributing to this plan and no benefit payments are expected to be paid in 2021. Net periodic pension cost for the years ended December 31, 2020, 2019, and 2018 for all of the plans is as follows: Net Periodic Pension Cost 2020 2019 2018 (amounts in thousands) Service cost $ 428 $ 330 $ 340 Interest cost 355 583 581 Expected return on assets (657 ) (612 ) (650 ) Amortization of actuarial loss 304 190 287 Net periodic pension cost $ 430 $ 491 $ 558 The change in benefit obligation and reconciliation of fair value of plan assets for the years ended December 31, 2020 and 2019 for the ESBP, NDBP, BDBP, FDBP, and SDBP plans are as follows: Changes in Benefit Obligation 2020 2019 (amounts in thousands) Benefit obligation at beginning of period $ 30,629 $ 27,597 Service cost 428 330 Interest cost 355 583 Benefits paid (996 ) (862 ) Acquisition 22 — Actuarial loss (gain) 1,733 3,310 Effect of exchange rate changes 2,558 (329 ) Benefit obligation at end of period 34,729 30,629 Reconciliation of Fair Value of Plan Assets Fair value of plan assets at beginning of period 18,079 17,403 Actual return on plan assets 603 610 Employer contributions 1,188 1,145 Benefits paid (968 ) (855 ) Effect of exchange rate changes 1,754 (224 ) Fair value of plan assets at end of period 20,656 18,079 Accrued benefit cost $ 14,073 $ 12,550 Accrued benefit cost for the ESBP, NDBP, BDBP, FDBP, and SDBP is included in the consolidated balance sheet as follows: ESBP NDBP BDBP FDBP SDBP As of December 31, 2020: Non-current assets $ — $ — $ 97 $ — $ — Current liabilities $ 512 $ — $ — $ — $ — Non-current liabilities $ 4,261 $ 8,783 $ — $ 580 $ 34 Discount rates: Benefit obligation 1.56 % 0.40 % 0.50 % 0.35 % 0.35 % Net periodic pension cost 2.60 % 0.90 % 0.50 % 0.80 % 0.45 % Salary increase rate — % — % 3.55 % 1.75 % 1.75 % Expected return on plan assets — % 4.00 % 3.20 % — % — % As of December 31, 2019: Non-current assets $ — $ — $ 95 $ — $ — Current liabilities $ 555 $ — $ — $ — $ — Non-current liabilities $ 4,635 $ 7,099 $ — $ 356 $ — Discount rates: Benefit obligation 2.60 % 0.90 % 0.85 % 0.80 % — Net periodic pension cost 3.76 % 1.90 % 0.85 % 1.60 % — Salary increase rate — % — % 3.65 % 1.75 % — Expected return on plan assets — % 4.00 % 3.25 % — % — % For the ESBP, the accumulated benefit obligation at December 31, 2020 and 2019 was $4.8 million and $5.2 million, respectively. The amounts included in other comprehensive loss relating to the pension loss adjustment in 2020 and 2019, net of tax, was both approximately $(0.2) million and $(0.3) million, respectively. For the NDBP, the accumulated benefit obligation at December 31, 2020 and 2019 was $ 16.9 million and $ 14.5 million, respectively. The discount rate used in 2020 was 0.40 %, which is reflective of a series of corporate bonds whose cash flow approximates the payments to participants under the NDBP for the remainder of the plan. This rate was a d e crease of 50 basis points from the rate used in the prior year. The d e crease in the discount rate and foreign currency fluctuations resulted in a n i n crease in the plan’s liabilities of $ 2.4 million in 2020 . 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 2021 are expected to be paid by Aegon from plan assets. The assets for the plan are included in a general portfolio of government bonds, a portion of which is allocated to the NDBP based upon the estimated pension liability associated with the plan. The fair market value of the plan’s assets equals the contractual value of the NDBP in any given year. The fair value of the assets is determined using a Level 3 methodology (see Note 1 “Summary of Significant Accounting Policies—Fair Value”). In 2020 and 2019, the plan investments had a targeted minimum return of 4.0%, which is consistent with historical returns and the 4.0% return guaranteed to the participants of the plan. Aegon intends to maintain the current investment strategy of investing plan assets solely in government bonds in 2021. For the BDBP, the accumulated benefit obligation at December 31, 2020 and 2019 was $12.4 million and $10.6 million, respectively. The discount rate used in 2020 was 0.50%, which is reflective of a series of corporate bonds whose cash flow approximates the payments to participants under the BDBP for the remainder of the plan. This rate was a decrease of 35 basis points from the rate used in the prior year. The decrease in the discount rate and foreign currency fluctuations resulted in an increase in the plan’s liabilities of $1.8 million in 2020. The assets for the BDBP are held by Allianz for the CTG Belgium plan and by Vivium for the CTG Health Solutions (Belgium) plan, both financial services firms are located in Belgium. The Company maintains a contract with Allianz to insure future benefit payments of the BDBP. Contributions made by the Company to Allianz and Vivium are based on employees’ current salaries. The benefit payments to be made in 2021 are expected to be paid by Allianz and Vivium from plan assets. The assets for the plan are included in the overall portfolio of assets held by Allianz and Vivium. The fair market value of the plan’s assets equals the contractual value of the BDBP in any given year (which is the mathematical reserve held by Allianz and Vivium). The fair value of the assets is determined using a Level 3 methodology (see Note 1 “Summary of Significant Accounting Policies—Fair Value”). Allianz and Vivium do not guarantee a minimum return on the plan investments, whereas Belgian law sets a minimum return to be guaranteed to the participants of the plan. For the FDBP, the accumulated benefit obligation at December 31, 2020 and 2019 was $0.6 million and $0.3 million, respectively. The amounts included in other comprehensive loss relating to the pension loss adjustment in 2020 and 2019 were $0.2 million and less than $(0.1) million, respectively. The discount rate used in 2020 was 0.35%, which is reflective of a series of corporate bonds whose cash flows approximates the payments to participants under the FDBP for the remainder of the plan. This rate was a decrease of 45 basis points from the rate used in the prior year. The plan is deemed unfunded as the Company has not specifically identified Company assets to be used to discharge the deferred compensation benefit liabilities. For the SDBP, the accumulated benefit obligation at December 31, 2020 was less than $0.1 million. The amounts included in other comprehensive loss relating to the pension loss adjustment in 2020 was less than $0.1 million. The discount rate used in 2020 was 0.35%, which is reflective of a series of corporate bonds whose cash flows approximates the payments to participants under the SDBP for the remainder of the plan. The plan is deemed unfunded as the Company has not specifically identified Company assets to be used to discharge the deferred compensation benefit liabilities. Anticipated benefit payments for the ESBP, NDBP, BDBP, FDBP, and SDBP expected to be paid in future years are as follows: (amounts in thousands) 2021 $ 908 2022 903 2023 890 2024 948 2025 1,518 2026 - 2030 5,073 Total $ 10,240 For the ESBP, NDBP, BDBP, FDBP, and SDBP, the amounts included in accumulated other comprehensive loss, net of tax, that have not yet been recognized as components of net periodic benefit cost as of December 31, 2020 are $1.1 million, $9.3 million, $1.3 million, $0.1 million, and less than $0.1 million, respectively, for unrecognized actuarial losses (gains). The amounts included in accumulated other comprehensive loss, net of tax, that had not yet been recognized as components of net periodic benefit cost as of December 31, 2019 were $1.2 million, $7.5 million, $0.8 million, less than $(0.1) million and $0.0 million, respectively, also for unrecognized actuarial losses. The amounts recognized in other comprehensive income, net of tax, for 2020, 2019, and 2018, which primarily consist of an actuarial gain related to year-over-year changes in the discount rate, totaled $2.3 million, $2.8 million, and $0.9 million, respectively. Net periodic pension benefit and the amounts recognized in other comprehensive loss, net of tax, for the ESBP, NDBP, BDBP, FDBP and SDBP for 2020, 2019, and 2018 totaled $2.7 million, $3.3 million, and $0.3 million, respectively. The amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost during 2020 for the ESBP, NDBP, BDBP, FDBP, and SDBP for unrecognized actuarial losses total $0.5 million. The Company also maintains the Key Employee Non-Qualified Deferred Compensation Plan for certain key executives. Company contributions to this plan, if any, are based on annually defined financial performance objectives. There were no contributions to the plan in 2020 for amounts earned in 2019, no contributions to the plan in 2019 for amounts earned in 2018, and no contributions to the plan in 2018 for amounts earned in 2017. The Company does not anticipate making contributions in 2021 to this plan for amounts earned in 2020. The investments in the plan are included in the total assets of the Company, and are discussed in Note 1, “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 return for the funds received, the Company releases shares out of treasury stock equivalent to the number of share units purchased by the participants. These shares of common stock are not entitled to any voting rights, but will receive dividends in the event any are paid. The shares are being held by the Company, and will be released to the participants as prescribed by their payment elections under the plan. The Company maintains the Non-Employee Director Deferred Compensation Plan for its non-employee directors. No cash contributions were made to the plan for the directors during 2020, 2019, or 2018. During 2020, 2019, and 2018, the Directors were granted shares out of the Company’s 2010 Equity Award Plan which were deposited into this plan. These shares of common stock are not entitled to any voting rights, but will receive dividends in the event any are paid. The shares are being held by the Company, and will be released to the participants as prescribed by their payment elections under the plan.

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2020
Postemployment Benefits [Abstract]
Employee Benefits	8. Employee Benefits 401(k) Profit-Sharing Retirement Plan The Company maintains a contributory 401(k) profit-sharing retirement plan covering substantially all U.S. employees. Previously, at the Company’s discretion, up to 50% of the first 6% of eligible wages contributed by the participants was matched. This match was indefinitely suspended as of January 1, 2017. There were no Company contributions in 2020, 2019, and 2018. Other Retirement Plans The Company maintains various other defined contribution retirement plans covering European employees. Company contributions charged to operations were $0.2 million in 2020, $0.3 million in 2019, and $0.2 million in 2018. Employee Health Insurance The Company provides various health insurance plans for its employees, including a self-insured plan for its salaried and hourly employees in the U.S. In 2015, the Company began offering compliant healthcare coverage as required under The Patient Protection and Affordable Care Act (PPACA). Where possible, the Company has passed the cost of this coverage on to its clients where the employees that elect this coverage are engaged.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2020
Stockholders Equity Note [Abstract]
Shareholders' Equity	9. Shareholders’ Equity Employee Stock Purchase Plan Under the Company’s First Employee Stock Purchase Plan (ESPP), employees may apply up to 10% of their compensation to purchase the Company’s common stock. Shares are purchased at the closing market price on the business day preceding the date of purchase. As of December 31, 2020, approximately 25,000 shares remain unissued under the ESPP. During 2020, 2019, and 2018, approximately 29,000, 32,000, and 21,000 shares, respectively, were purchased under the ESPP at an average price of $4.90, $4.57, and $5.87 per share, respectively. Preferred Stock At December 31, 2020 and 2019, the Company had 2.5 million shares of par value $0.01 preferred stock authorized for issuance, but none outstanding.

Equity-Based Compensation

Equity-Based Compensation	12 Months Ended
	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity-Based Compensation	10. Equity-Based Compensation The Company issues stock options and restricted stock in exchange for services of key employees and independent directors. In accordance with current accounting standards, the calculated cost of its equity-based compensation awards is recognized in the Company’s consolidated statements of operations over the period in which an employee or director is required to provide the services for the award. Compensation cost will not be recognized for employees or directors that do not render the requisite services. The Company recognizes the expense for equity-based compensation in its consolidated statements of operations on a straight-line basis based upon the number of awards that are ultimately expected to vest. Equity-based compensation expense, the corresponding tax benefit and net equity-based compensation expense for 2020, 2019, and 2018 are as follows: 2020 2019 2018 (amounts in thousands) Equity-based compensation expense $ 2,483 $ 1,748 $ 2,353 Tax benefit — — — Net equity-based compensation expense $ 2,483 $ 1,748 $ 2,353 On September 17, 2020, the shareholders approved the Company’s 2020 Equity Award Plan (2020 Plan). Under the provisions of the 2020 Plan, stock options, restricted stock, stock appreciation rights, and other awards may be granted or awarded to key employees and independent directors of the Company, as well as non-employees. The compensation committee of the Board of Directors determines the nature, amount, pricing and vesting of the grants or awards. All options and awards remain in effect until the earliest of the expiration, exercise, or surrender date. Options generally become exercisable in three or four equal installments, typically beginning one year from the date of grant, and expire no more than 15 years from the date of grant. A total of 1,950,000 shares may be granted or awarded under the 2020 plan, all of which are available for grant as of December 31, 2020. On May 12, 2010, the shareholders approved the Company’s 2010 Equity Award Plan (2010 Plan). Under the provisions of the 2010 Plan, stock options, restricted stock, stock appreciation rights, and other awards may be granted or awarded to key employees and independent directors of the Company, as well as non-employees. The compensation committee of the Board of Directors determines the nature, amount, pricing and vesting of the grants or awards. All options and awards remain in effect until the earliest of the expiration, exercise, or surrender date. Options generally become exercisable in three or four equal installments, typically beginning one year from the date of grant, and expire no more than 15 years from the date of grant. There are no shares or options available for grant under this plan as of December 31, 2020. On April 26, 2000, the shareholders approved the Company’s 2000 Equity Award Plan (Equity Plan). Under the provisions of the Equity Plan, stock options, restricted stock, stock appreciation rights, and other awards could previously be granted or awarded to key employees and independent directors of the Company. The compensation committee of the Board of Directors determined the nature, amount, pricing, and vesting of the grants or awards. All options and awards remain in effect until the earlier of the expiration, exercise, or surrender date. Options generally become exercisable in three or four equal annual installments, typically beginning one year from the date of grant, and expire no more than 15 years from the date of grant. In certain limited instances, options granted at fair market value were expected to vest nine and one-half years from the date of grant. There are no shares or options available for grant under this plan as of December 31, 2020. Under the Company’s 1991 Restricted Stock Plan, a total of 800,000 shares of restricted stock may be granted to certain key employees, 19,866 of which are available for grant as of December 31, 2020. The Company granted 173,010 stock options during 2020 from the 2010 Equity Award Plan. The options vest ratably over three years, and are being expensed over that period. There were no other stock options granted during 2020. The fair value of the options at the date of grant was estimated using the following weighted-average assumptions for the years ended December 31, 2020, 2019, and 2018: 2020 2019 2018 Expected life (years) 3.7 3.7 3.7 Dividend yield 0.0 % 0.0 % 0.0 % Risk-free interest rate 2.2 % 2.2 % 2.4 % Expected volatility 36.1 % 36.1 % 34.9 % The Company used historical volatility calculated using daily closing prices for its common stock over periods that equal the expected term of the options granted to estimate the expected volatility for the grants made in 2020, 2019, and 2018. The risk-free interest rate assumption was based upon U.S. Treasury yields appropriate for the expected term of the Company’s stock options based upon the date of grant. The expected term of the stock options granted was based upon the options expected vesting schedule and historical exercise patterns. The Company did not pay a dividend in 2020, 2019, or 2018, and does not anticipate paying a dividend in the future. During 2020, 2019, and 2018, the Company issued restricted stock to certain key employees. The stock vests over a period of three or four years, with 33% or 25% of the stock issued vesting one year from the date of grant, and another 33% or 25% vesting each year thereafter until the stock is fully vested. The Company is recognizing compensation expense for these shares ratably over the expected term of the restricted stock, which is three or four years. In the event the Company issued stock to its independent directors, the stock vests at retirement. As the independent directors are eligible for retirement from the Company’s Board of Directors at any point in time, the Company will recognize the expense associated with these shares on the date of grant. The shares of restricted stock issued are considered outstanding, can be voted, and are eligible to receive dividends, if any are paid. However, the restricted shares do not include a non-forfeitable right for the holder to receive dividends and none will be paid in the event the awards do not vest. Accordingly, only vested shares of outstanding restricted stock are included in the calculation of basic earnings per share. During 2020, the Company granted 115,410 shares with a market condition to senior management from the 2010 Equity Award Plan. The closing price of the Company’s stock on that day was $5.88 per share. Under these grant agreements, the Company’s cumulative three-year During 2019, the Company granted 217,542 shares with a market condition to senior management from the 2010 Equity Award Plan. The closing price of the Company’s stock on that day was $4.93 per share. Under these grant agreements, the Company’s cumulative three-year During 2018, the Company granted 216,600 shares with a market condition to senior management from the 2010 Equity Award Plan. The closing price of the Company’s stock on that day was $8.18 per share. 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 grants 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. Of the 216,600 performance shares granted during 2018, no shares were canceled during 2020, and 128,300 shares were outstanding as of December 31, 2020. As of December 31, 2020, total remaining stock-based compensation expense for non-vested equity-based compensation was approximately $3.0 million, which is expected to be recognized on a weighted-average basis over the next 14 months. Historically, the Company has issued shares out of treasury stock to fulfill the share requirements from stock option exercises and restricted stock grants. A summary of stock option activity under the 2010 Plan and Equity Plan is as follows: 2010 Plan Options Weighted- Average Exercise Price Equity Plan Options Weighted- Average Exercise Price Outstanding at December 31, 2017 887,055 $ 11.74 734,425 $ 5.13 Granted 13,100 $ 6.45 — $ — Exercised (100,000 ) $ 7.52 (286,875 ) $ 4.67 Canceled or forfeited — $ — — $ — Expired — $ — — $ — Outstanding at December 31, 2018 800,155 $ 12.18 447,550 $ 5.42 Granted 26,500 $ 4.20 — $ — Exercised (45,096 ) $ 4.95 (80,000 ) $ 3.57 Canceled or forfeited (50,325 ) $ 6.97 (72,125 ) $ 5.57 Expired — $ — — $ — Outstanding at December 31, 2019 731,234 $ 12.69 295,425 $ 5.89 Granted 173,010 $ 5.88 — $ — Exercised (45,096 ) $ 4.95 — $ — Canceled or forfeited — $ — (50,125 ) $ 7.18 Expired — $ — — $ — Outstanding at December 31, 2020 859,148 $ 11.73 245,300 $ 5.62 Options Exercisable at December 31, 2020 662,247 $ 13.51 245,300 $ 5.62 Under the 2010 Plan, there were 45,096 shares exercised in both 2020 and 2019, and 100,000 shares exercised in 2018. For 2020, 2019, and 2018, the intrinsic value of the options exercised under the Equity Plan was less than $0.1 million, $0.1 million, and $1.1 million, respectively. A summary of restricted stock activity under the 2010 Plan, the Equity Plan and the 1991 Restricted Stock Plan is as follows: 2010 Plan Restricted Stock Weighted- Average Fair Value Equity Plan Restricted Stock Weighted- Average Fair Value 1991 Restricted Stock Plan Weighted- Average Fair Value Outstanding at Dec. 31, 2017 507,036 $ 5.40 40,000 $ 4.97 90,454 $ 6.76 Granted 483,800 $ 7.61 — — — $ — Released (104,516 ) $ 5.52 — — (31,937 ) $ 8.41 Canceled or forfeited (35,393 ) $ 5.11 — — (2,400 ) $ 5.75 Outstanding at Dec. 31, 2018 850,927 $ 6.65 40,000 $ 4.97 56,117 $ 5.87 Granted 636,268 $ 4.42 — — — $ — Released (112,160 ) $ 5.59 — — (20,868 ) $ 6.40 Canceled or forfeited (228,151 ) $ 6.80 — — (10,874 ) $ 5.15 Outstanding at Dec. 31, 2019 1,146,884 $ 5.49 40,000 $ 4.97 24,375 $ 5.75 Granted 599,928 $ 5.02 — — — $ — Released (131,949 ) $ 5.02 — — (11,470 ) $ 5.75 Canceled or forfeited (129,878 ) $ 5.41 — — (1,925 ) $ 5.75 Outstanding at Dec. 31, 2020 1,484,985 $ 5.35 40,000 $ 4.97 10,980 $ 5.75 Options Outstanding at December 31, 2020 A summary of stock options that were outstanding Range of Exercise Prices: Number of Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life in Years Aggregate Intrinsic Value 2010 Plan $4.20 - $7.48 373,677 $ 5.78 7.4 $ 207,140 $12.16 - $13.75 232,375 $ 13.42 5.1 — $15.04 - $16.93 105,096 $ 15.83 2.5 — $20.68 - $21.41 148,000 $ 21.17 5.7 — 859,148 $ 11.73 5.9 $ 207,140 Equity Plan $4.15 - $4.78 105,300 $ 4.65 2.5 $ 154,841 $5.25 - $7.18 140,000 $ 6.35 3.5 52,200 245,300 $ 5.62 3.1 $ 207,041 Options Exercisable at December 31, 2020 A summary of stock options that are exercisable Range of Exercise Prices: Number of Options Exercisable Weighted Average Exercise Price Weighted Average Remaining Contractual Life in Years Aggregate Intrinsic Value 2010 Plan $4.20 - $7.48 176,776 $ 5.84 5.6 $ 129,396 $12.16 - $13.75 232,375 $ 13.42 5.1 — $15.04 - $16.93 105,096 $ 15.83 2.5 — $20.68 - $21.41 148,000 $ 21.17 5.7 — 662,247 $ 13.51 4.9 $ 129,396 Equity Plan $4.15 - $4.78 105,300 $ 4.65 2.5 $ 154,841 $5.25 - $7.18 140,000 $ 6.35 3.5 52,200 245,300 $ 5.62 3.1 $ 207,041 The aggregate intrinsic values as calculated in the above charts detailing options that are outstanding and those that are exercisable, respectively, are based upon the Company’s closing stock price on December 31, 2020 of $6.12 per share.

Significant Clients

Significant Clients	12 Months Ended
	Dec. 31, 2020
Risks And Uncertainties [Abstract]
Significant Clients	11. Significant Clients In 2020, International Business Machines Corporation (IBM) was the Company’s largest client. The National Technical Services Agreement with IBM was renewed and now expires on October 27, 2023. No other client accounted for more than 10% of revenue in 2020, 2019, and 2018.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Contingencies	12. Contingencies The Company and its subsidiaries are involved from time to time in various legal proceedings and tax audits arising in the ordinary course of business. At December 31, 2020 and 2019, the Company was in discussion with various governmental agencies relative to tax matters, including income, sales and use, and property and franchise taxes. The outcome of these audits and legal proceedings, as applicable, involving the Company and its subsidiaries cannot be predicted with certainty, and the amount of any liability that could arise with respect to such audits cannot be accurately predicted. However, as none of these matters are individually or in the aggregate significant and as management has not recorded an estimate of its potential liability for these audits at December 31, 2020 and 2019. The Company does not expect the conclusion of these matters to have a material adverse effect on the financial position, results of operations, or cash flows of the Company.

Enterprise-Wide Disclosures

Enterprise-Wide Disclosures	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Enterprise-Wide Disclosures	13. Enterprise-Wide Disclosures The Company operates in one industry segment, providing IT services to its clients. The services provided include managed and flexible staffing and the planning, design, implementation, and maintenance of comprehensive IT solutions. All of the Company’s revenue is generated from these services. CTG’s reportable information is based on geographical areas. The accounting policies of the individual geographical areas are the same as those described in Note 1, “Summary of Significant Accounting Policies.” Financial Information About Geographic Areas 2020 2019 2018 (amounts in thousands) Revenue from External Customers: United States $ 203,495 $ 241,038 $ 232,178 Luxembourg (3) 66,411 64,852 44,660 Belgium (1) 59,851 52,468 48,585 Other countries 36,334 35,812 33,346 Total foreign revenue 162,596 153,132 126,591 Total revenue $ 366,091 $ 394,170 $ 358,769 Long-lived Assets*: United States $ 1,710 $ 3,534 $ 3,715 France (2) 6,841 5,124 6,042 Luxembourg (3) 3,879 3,965 — Other countries 2,182 2,195 1,835 Total long-lived assets* $ 14,612 $ 14,818 $ 11,592 Deferred Tax Assets, Net of Valuation Allowance: United States $ — $ 78 $ — Europe 393 375 767 Total deferred tax assets, net $ 393 $ 453 $ 767 *Long-lived Assets exclude goodwill (1) Revenue for our Belgium operations has been disclosed separately as it exceeds 10% of consolidated revenue in at least one of the years presented. (2) Long-lived assets for our France operations have been disclosed separately as they exceed 10% of consolidated long-lived assets in at least one of the years presented. (3) Revenue and long-lived assets for our Luxembourg operations have been disclosed separately as they exceed 10% of the consolidated balances in at least one of the years presented.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2020
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	14. Quarterly Financial Data (Unaudited) Quarters First (1) Second (2) Third (3) Fourth Total (amounts in thousands, except per-share data) 2020 Revenue $ 86,949 $ 89,146 $ 88,648 $ 101,348 $ 366,091 Direct costs 69,903 70,408 69,101 79,721 289,133 Gross profit 17,046 18,738 19,547 21,627 76,958 Selling, general, and administrative expenses 14,979 16,824 17,723 18,302 67,828 Operating income 2,067 1,914 1,824 3,325 9,130 Interest and other income (expense), net (191 ) 1,208 334 180 1,531 Income before income taxes 1,876 3,122 2,158 3,505 10,661 Provision (benefit) for income taxes 732 1,363 (673 ) 1,600 3,022 Net income $ 1,144 $ 1,759 $ 2,831 $ 1,905 $ 7,639 Basic net income per share $ 0.08 $ 0.13 $ 0.21 $ 0.14 $ 0.56 Diluted net income per share $ 0.08 $ 0.12 $ 0.20 $ 0.13 $ 0.53 Quarters First (4) Second Third Fourth Total (amounts in thousands, except per-share data) 2019 Revenue $ 97,238 $ 100,408 $ 97,204 $ 99,320 $ 394,170 Direct costs 79,522 82,072 78,462 79,079 319,135 Gross profit 17,716 18,336 18,742 20,241 75,035 Selling, general, and administrative expenses 16,589 16,483 17,218 17,833 68,123 Operating income 1,127 1,853 1,524 2,408 6,912 Interest and other income (expense), net (180 ) (366 ) (202 ) 125 (623 ) Income before income taxes 947 1,487 1,322 2,533 6,289 Provision for income taxes 315 544 443 862 2,164 Net income $ 632 $ 943 $ 879 $ 1,671 $ 4,125 Basic net income per share $ 0.05 $ 0.07 $ 0.07 $ 0.12 $ 0.31 Diluted net income per share $ 0.05 $ 0.07 $ 0.06 $ 0.12 $ 0.29 (1) During the 2020 first quarter, the Company acquired StarDust. The results of operations of StarDust have been included in the Company’s consolidated financial results since the date of acquisition. ( 2 ) During the 2020 second quarter, the Company recorded a $0.4 million non-taxable life insurance gain for a former executive that passed away. The non-taxable life insurance gain is included in other income. Also, the Company sold its corporate headquarters located in Buffalo, NY for $2.5 million. The book value of the building was approximately $1.6 million at the time of sale and the Company recorded a gain on the sale of about $0.8 million, after fees. (3 ) During the 2020 third quarter, the Company recorded a $0.6 million non-taxable life insurance gain for a former executive that passed away. The non-taxable life insurance gain is included in other income. (4 ) During the 2019 first quarter, the Company acquired Tech-IT. The results of operations of Tech-IT have been included in the Company’s consolidated financial results since the date of acquisition.

Schedule II-Valuation and Quali

Schedule II-Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2020
Valuation And Qualifying Accounts [Abstract]
Schedule II-Valuation and Qualifying Accounts	Balance at January 1 Additions Deductions Balance at December 31 2020 Accounts deducted from accounts receivable - Allowance for doubtful accounts $ 84 595 A (118 ) A $ 561 Accounts deducted from deferred tax assets - Deferred tax asset valuation allowance $ 5,695 2,389 B (420 ) B $ 7,664 2019 Accounts deducted from accounts receivable - Allowance for doubtful accounts $ 104 15 A (35 ) A $ 84 Accounts deducted from deferred tax assets - Deferred tax asset valuation allowance $ 5,590 886 B (781 ) B $ 5,695 2018 Accounts deducted from accounts receivable - Allowance for doubtful accounts $ 133 91 A (120 ) A $ 104 Accounts deducted from deferred tax assets - Deferred tax asset valuation allowance $ 2,505 4,118 B (1,033 ) B $ 5,590 A These balances primarily reflect additions to the allowance charged to expense resulting from the normal course of business, less deductions for recovery of accounts that were previously reserved, and additions and deductions for foreign currency translation B These balances primarily reflect additions or deductions to the valuation allowance associated with the U.S. deferred tax assets, reversal of the valuation allowance against the U.K. and India deferred tax assets, changes in foreign currency exchange rates, and deductions for expiring net operating loss carryforwards

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The consolidated financial statements include the accounts of Computer Task Group, Incorporated, and its subsidiaries (the “Company” or “CTG”), located primarily in North and South America, Western Europe, and India. There are no unconsolidated entities, or off-balance sheet arrangements other than certain guarantees supporting office leases and the performance under government contracts in the Company's European operations, and purchase obligations for certain software, recruiting and other services. All inter-company accounts have been eliminated. Management of the Company has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these consolidated financial statements in conformity with U.S. generally accepted accounting principles. Such estimates primarily relate to the valuation allowances for deferred tax assets, actuarial assumptions including discount rates and expected rates of return, as applicable, for the Company’s defined benefit plans, the allowance for doubtful accounts receivable, assumptions underlying stock option valuation, investment valuation, estimates of progress toward completion and direct profit or loss on contracts, acquisition and related accounting, legal matters, and other contingencies. The current economic environments in the United States, Canada, Colombia, Western Europe, and India where the Company has operations have increased the degree of uncertainty inherent in these estimates and assumptions. Actual results could differ from those estimates.
Concentration Risk, Credit Risk	The Company operates in one industry segment, providing information and technology-related services to its clients. These services include information and technology-related solutions, including supplemental staffing as a solution. CTG provides these services to all of the markets that it serves. The services provided typically encompass the IT business solution life cycle, including phases for planning, developing, implementing, managing, and ultimately maintaining the IT solution. A typical client is an organization with large, complex information and data processing requirements. The Company provides a majority of its services in five vertical market focus areas: technology service providers, financial services, healthcare (which includes services provided to healthcare providers, health insurers (payers), and life sciences companies), manufacturing, and energy. The Company focuses on these five vertical areas as it believes that these areas are either higher growth markets than the general IT services market and the general economy, or are areas that provide greater potential for the Company’s growth due to the size of the vertical market. The remainder of CTG’s revenue is derived from general markets. CTG’s revenue by vertical market as a percentage of consolidated revenue for the three years ended December 31, 2020, 2019, and 2018 is as follows: 2020 2019 2018 Technology service providers 32.7 % 32.2 % 32.4 % Financial services 15.7 % 13.8 % 15.2 % Healthcare 14.9 % 16.6 % 16.2 % Manufacturing 13.5 % 16.8 % 19.5 % Energy 6.3 % 5.2 % 4.7 % General markets 16.9 % 15.4 % 12.0 % Total 100.0 % 100.0 % 100.0 %
Revenue and Cost Recognition	Revenue and Cost Recognition The Company recognizes revenue when control of the promised good or service is transferred to clients, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. For time-and-material contracts, revenue is recognized as hours are incurred and costs are expended. For contracts with progress billing schedules, primarily monthly, revenue is recognized as services are rendered to the client. Revenue for fixed-price contracts is recognized over time using an input-based approach. Over time revenue recognition best portrays the Company’s performance in transferring control of the goods or services to the client. On most fixed price contracts, revenue recognition is supported through contractual clauses that require the client to pay for work performed to date, including cost plus a reasonable profit margin, for goods or services that have no alternative use to the Company. On certain contracts, revenue recognition is supported through contractual clauses that indicate the client controls the asset, or work in process, as the Company creates or enhances the asset. On a given project, actual salary and indirect labor costs incurred are measured and compared with the total estimate of costs of such items at the completion of the project. Revenue is recognized based upon the percentage-of-completion calculation of total incurred costs to total estimated costs. The Company infrequently works on fixed-price projects that include significant amounts of material or other non-labor related costs that could distort the percent complete within a percentage-of-completion calculation. The Company’s estimate of the total labor costs it expects to incur over the term of the contract is based on the nature of the project and 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 three years ended December 31, 2020, 2019, and 2018 is as follows: 2020 2019 2018 Time-and-material 81.0 % 79.6 % 84.7 % Progress billing 15.9 % 10.2 % 10.5 % Percentage-of-completion 3.1 % 10.2 % 4.8 % Total 100.0 % 100.0 % 100.0 % The Company recorded revenue for fiscal years ended 2020 compared to 2019 and 2019 compared to 2018 as follows: Year Ended December 31, % of total 2020 % of total 2019 Year-Over- Year (dollars in thousands) North America 55.8 % $ 204,264 61.5 % $ 242,218 (15.7 )% Europe 44.2 % 161,827 38.5 % 151,952 6.5 % Total 100.0 % $ 366,091 100.0 % $ 394,170 (7.1 )% Year Ended December 31, % of total 2019 % of total 2018 Year-Over- Year (dollars in thousands) North America 61.5 % $ 242,218 64.9 % $ 232,695 4.1 % Europe 38.5 % 151,952 35.1 % 126,074 20.5 % Total 100.0 % $ 394,170 100.0 % $ 358,769 9.9 % The Company includes billable expenses in its accounts as both revenue and direct costs. These billable expenses totaled $1.9 million, $2.6 million, and $3.2 million in 2020, 2019, and 2018, respectively.
Significant Judgments	Significant Judgments With the exception of cost estimates on certain fixed-price projects, there are no other significant judgments used to determine the timing of satisfaction of performance obligations or determining transaction price and amounts allocated to performance obligations. The Company allocates the transaction price based on standalone selling prices for contracts with clients that include more than one performance obligation. Standalone selling prices are based on the expected cost of the good or service plus margin approach. Certain clients may qualify for discounts and rebates, which we account for as variable consideration. The Company estimates variable consideration and reduces revenue recognized based on the amount it expects to provide to clients.
Contract Balances	Contract Balances For time-and-material and progress billing contracts, the timing of the Company’s satisfaction of its performance obligations is consistent with the timing of payment. For these contracts, the Company has the right to payment in the amount that corresponds directly with the value of the Company’s performance to date. The Company uses the right to invoice practical expedient that allows the Company to recognize revenue in the amount for which it has the right to invoice for time-and-material and progress billing contracts. Bill schedules for fixed-price contracts are generally consistent with the Company’s performance in transferring control of the goods or services to the client. There are no significant financing components in our contracts with clients. Advance billings represent contract liabilities for cash payments received in advance of our performance. Unbilled receivables are reported within “accounts receivable” on the consolidated balance sheet. Accounts receivable and contract liability balances fluctuate based on the timing of the client ’s billing schedule and the Company’s period -end date. There are no significant costs to obtain or fulfill contracts with clients .
Transaction Price Allocated to Remaining Performance Obligations	Transaction Price Allocated to Remaining Performance Obligations As of December 31, 2020, the aggregate transaction price allocated to unsatisfied or partially unsatisfied performance obligations for fixed-price and all progress billing contracts was approximately $9.9 million and $41.0 million, respectively. Approximately $35.7 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2021. Approximately $15.2 million of the transaction price allocated to unsatisfied or partially unsatisfied performance obligations is expected to be earned in 2022 and beyond. The Company uses the right to invoice practical expedient. Therefore, no disclosure is required for unsatisfied performance obligations for contracts in which we recognize revenue at the amount to which we have the right to invoice for services performed.
Taxes Collected from Clients	Taxes Collected from Clients In instances where the Company collects taxes from its clients for remittance to governmental authorities, primarily in its international locations, taxes are recorded in the Company's accounts on a net basis.
Fair Value	Fair Value Fair value is defined as the exchange price that would be received for an asset or paid for a liability in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants. The Company utilizes a fair value hierarchy for its assets and liabilities, as applicable, based upon three levels of input, which are: Level 1—quoted prices in active markets for identical assets or liabilities (observable) Level 2—inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities, quoted prices in inactive markets, or other inputs that are observable or can be supported by observable market data for essentially the full term of the asset or liability (observable) Level 3—unobservable inputs that are supported by little or no market activity, but are significant to determining the fair value of the asset or liability (unobservable) At December 31, 2020 and 2019, the carrying amounts of the Company’s cash of $32.9 million and $10.8 million, respectively, approximated fair value. As described in Note 3 of the consolidated financial statements, the Company acquired 100% The Company had a contingent consideration liability related to the earn-out provision of which a portion was 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. The fair value of this contingent consideration is determined using level 3 inputs. The fair value assigned to the contingent consideration liability is determined using the real options method, which requires inputs such as revenue forecasts, EBIT forecasts, discount rate, and other market variables to assess the probability of Soft Company achieving the revenue and EBIT targets. The fair value as of the February 15, 2018 acquisition date was determined to be $2.0 million. In the 2018 second quarter, the Company paid approximately $0.9 million relating to the earn-out based on the achievement by Soft Company of certain revenue and EBIT targets for fiscal 2017. In the 2019 third quarter, the Company paid approximately $1.2 million relating to the earn-out based on the achievement by Soft Company of certain revenue and EBIT targets for fiscal 2018. In the 2020 fourth quarter, the Company paid approximately $0.9 million relating to the earn-out based on the achievement by Soft Company of certain revenue and EBIT targets for fiscal 2019. There is no remaining contingent consideration liability related to Soft Company’s earn-out as it has been fully paid as of December 31, 2020. The Company has a contingent consideration liability related to the earn-out provision of which a portion will be payable in each period subject to the achievement by Tech-IT of direct profit targets for fiscal 2019 and 2020. There is no payout if the achievements are below the target thresholds. The fair value of this contingent consideration liability is determined using the real options method, which requires inputs such as expected direct profit forecasts, discount rate, and other market variables to assess the probability of Tech-IT achieving the direct profit targets. The fair value as of the February 6 , 201 9 acquisition date was determined to be $ 0.6 million . In the 2020 fourth quarter, the Company paid approximately $ 0.3 million relating to the earn-out based on the achievement by Tech-IT of the direct profit targets for fiscal year 2019. The fair value of the remaining contingent consideration liability was determined to be zero as of December 31, 2020 as the direct profit target threshold was not met by Tech-IT for the fiscal year 2020. In addition, the Company has a contingent consideration liability related to the earn-out provision of which a portion will be payable in each period subject to the achievement by StarDust of consolidated direct profit targets for fiscal 2020 and 2021. There is no payout if the achievement on either target is below a certain target threshold. The fair value of this contingent consideration is determined using level 3 inputs. The fair value assigned to the contingent consideration liability is determined using the real options method, which requires inputs such as consolidated direct profit forecasts, discount rate, and other market variables to assess the probability of StarDust achieving the revenue and EBIT targets. The fair value as of the March 3, 2020 acquisition date was determined to be $0.1 million. The fair value of the remaining contingent consideration liability was determined to be approximately $0.5 million as of December 31, 2020. As such, the Company recorded $0.4 million of selling, general, and administrative expense during the 2020 year-to-date period. Approximately $0.4 million and $0.1 million of the remaining contingent consideration liability is recorded in “other current liabilities” and “other long-term liabilities”, respectively, on the December 31, 2020 consolidated balance sheet. As of December 31, 2020, goodwill recorded on the Company's consolidated balance sheet totaled $21.3 million, which relates to the acquisitions completed by the Company in 2018, 2019, and 2020. The acquisition of Soft Company in 2018 and StarDust in 2020 are in the France reporting unit, while the 2019 acquisition of Tech-IT is in the Luxembourg reporting unit. In connection with our annual goodwill impairment test, we make various assumptions to determine the estimated fair value of the reporting units to which the goodwill relates. We perform the annual impairment review in the fourth quarter of each year. The goodwill impairment test is performed at least annually, unless indicators of an impairment exist in interim periods. The Company compared the estimated fair value of a reporting unit with goodwill to its carrying value. If the carrying amount of a reporting unit’s goodwill exceeds the implied fair value of its goodwill, an impairment loss is recognized in an amount equal to the excess. As of October 2020 fiscal month-end, we performed our annual goodwill impairment test in conjunction with an external consultant and estimated the fair value of our reporting units based on a combination of the income (estimates of future discounted cash flows) and the market approach (market multiples for similar companies). The income approach uses a discounted cash flow (DCF) method that utilizes the present value of cash flows and other Level 3 inputs to estimate the fair value of the reporting unit. The future cash flows for the reporting units were projected based upon on our estimates of future revenue, a terminal growth rate, operating income and other factors such as working capital and capital expenditures. As part of our projections, we took into account expected industry and market conditions for the industries in which the reporting units operate, as well as trends currently impacting the reporting units. As part of our DCF analysis, we projected revenue and operating profits, and assumed a long-term revenue growth rates in the “terminal year” for both of the reporting units. We also utilized a weighted-average cost of capital (WACC) of 16.0% for the France reporting unit and 15.0% for the Luxembourg reporting unit. These projections are based upon our judgment and may change in the future based upon the inherent uncertainty in predicting future results. The market approach utilizes multiples of earnings before interest expense, taxes, depreciation and amortization (EBITDA) to estimate the fair value of the reporting unit. The market multiples used for our reporting units were based on competitor industry data, along with the market multiples for the Company and other factors. The carrying value as of October 2020 was approximately $17.6 million and $13.2 million for the France and Luxembourg reporting units, respectively. The Company is also allowed to elect an irrevocable option to measure, on a contract-by-contract basis, specific financial instruments and certain other items that are currently not being measured at fair value. The Company did not elect to apply the fair value provisions of this standard for any specific contracts during the years ended December 31, 2020 and 2019.
Life Insurance Policies	Life Insurance Policies The Company has purchased life insurance on the lives of a number of former employees who are plan participants in the non-qualified defined benefit Executive Supplemental Benefit Plan. In total, there are policies on 16 individuals, whose average age is 77 years old. These policies have generated cash surrender value and the Company has taken loans against the policies. At December 31, 2020, these insurance policies have a gross cash surrender value of $27.1 million, outstanding loans and interest totaling $24.4 million, and a net cash surrender value of $2.7 million. At December 31, 2019, these insurance policies had a gross cash surrender value of $29.7 million, outstanding loans and interest totaling $27.2 million, and a net cash surrender value of $2.5 million. At December 31, 2020 and 2019, the total death benefit for the remaining policies was approximately $35.0 million and $37.7 million, respectively. Currently, upon the death of all of the plan participants, the Company would expect to receive approximately $10.3 million, and under current tax regulations, would record a non-taxable gain of approximately $7.6 million. During both, the 2020 second and third quarters, a participant in the plan passed away. Upon their deaths, the Company recorded a non-taxable life insurance gain totaling approximately $1.0 million, which it has recorded on its consolidated statements of operations. Also, a former employee covered by these policies passed away in the 2018 third quarter and the Company recorded a non-taxable gain of approximately $0.8 million during 2018.
Cash and Cash Equivalents, and Cash Overdrafts	Cash and Cash Equivalents, and Cash Overdrafts For purposes of the statement of cash flows, cash and cash equivalents are defined as cash on hand, demand deposits, and short-term, highly liquid investments with a maturity of three months or less. As the Company does not fund its bank accounts for the checks it has written until the checks are presented to the bank for payment, the "change in cash overdraft, net" line item as presented on the consolidated statement of cash flows represents the increase or decrease in outstanding checks for a given period. The cash in the Company’s U.S. banks is insured by the Federal Deposit Insurance Corporation up to the insurable limit of $250,000. As of December 31, 2020, the Company has multiple accounts that carry balances in excess of this insurable limit. The Company’s cash in its foreign bank accounts is not insured.
Accounts Receivable Factoring	Accounts Receivable Factoring As part of our working capital management, the Company entered into a factoring agreement during the 2020 first quarter to sell certain trade accounts receivables on a non-recourse basis to third-party financial institutions. We account for these transactions as sales of receivables and present cash proceeds as cash provided by operating activities in the consolidated statements of cash flows. Total trade accounts receivable sold under the factoring agreement was approximately $64.0 million in 2020. Factoring fees for the sale of receivables were recorded in direct costs and were $0.1 million for the year ended December 31, 2020. There were no accounts receivable factoring activities during 2019.
Property, Equipment and Capitalized Software Costs	Property, Equipment and Capitalized Software Costs Property and equipment are generally stated at historical cost less accumulated depreciation. Depreciation is computed using the straight-line method based on estimated useful lives of one year to ten years, and begins after an asset has been placed into service. Leasehold improvements are generally depreciated over the shorter of the term of the lease or the useful life of the improvement. The cost of property or equipment sold or otherwise disposed of, along with related accumulated depreciation, is eliminated from the accounts, and the resulting gain or loss, if any, is reflected in current earnings. Maintenance and repairs are charged to expense when incurred, while significant improvements to existing assets are capitalized. Depreciation expense for the Company totaled $1.9 million in both 2020 and 2019, and $1.8 million in 2018. As of December 31, 2020 and 2019, the Company had capitalized costs relating to software projects developed for internal use. Amortization periods for these projects range from three to five years, and begin when the software, or enhancements thereto, is available for its intended use. Amortization periods are evaluated annually for propriety.
Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of	Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When such circumstances exist, the recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of by sale, if any, are reported at the lower of the carrying amount or fair value less costs to sell. During the 2020 fourth quarter, the Company recorded an adjustment of $0.8 million to reduce capital software for an asset that was being developed in the United Kingdom. The Company does not have any other long-lived assets that are impaired as of December 31, 2020. During the 2020 second quarter, the Company sold its corporate headquarters located in Buffalo, NY. As the sale price of the building was $2.5 million, and the book value of the building was approximately $1.6 million, the Company recorded a profit on the sale after related fees of about $0.8 million in the 2020 second quarter.
Leases	Leases The Company is obligated under a number of short and long-term operating leases for office space and office equipment, and for automobiles leased in Europe. On January 1, 2019, the Company adopted Topic 842 using the modified retrospective transition approach and elected the transition method to apply the new lease standard as of the January 1, 2019 adoption date. Results for the reporting periods beginning after January 1, 2019 are presented under Topic 842, while prior period amounts are not adjusted and continue to be reported in accordance with the Company’s historic accounting under Topic 840.
Goodwill	Goodwill The goodwill recorded on the Company's consolidated balance sheet at December 31, 2020 relates to the acquisition of Soft Company in the 2018 first quarter, Tech-IT in the 2019 first quarter, and StarDust in the 2020 first quarter. In accordance with current accounting guidance for “Intangibles - Goodwill and Other,” the Company performs goodwill impairment testing at least annually (in the Company’s fourth quarter), unless indicators of impairment exist in interim periods. If impairment indicators are present and the estimated future undiscounted cash flows are less than the carrying value of the long-lived assets, the carrying value would be reduced to the estimated fair value. There were no impairments recorded in the Company’s consolidated financial statements during 2020, 2019, or 2018. The changes in the carrying amount of goodwill for the years ended December 31, 2020 and 2019 are as follows: (amounts in thousands) Balance at December 31, 2018 $ 11,664 Acquired goodwill 5,331 Foreign currency translation (314 ) Balance at December 31, 2019 $ 16,681 Acquired goodwill 2,757 Foreign currency translation 1,837 Balance at December 31, 2020 $ 21,275
Acquired Intangibles Assets	Acquired Intangibles Assets Acquired intangible assets at December 31, 2020 consist of the following: (amounts in thousands) Estimated Economic Life Gross Carrying Amount Accumulated Amortization Foreign Currency Translation Net Carrying Amount Trademarks 2 years $ 1,532 $ 1,456 $ 50 $ 126 Technology 10 years 591 54 59 596 Customer relationships 7-13 years 10,496 2,331 210 8,375 Total $ 12,619 $ 3,841 $ 319 $ 9,097 Acquired intangible assets at December 31, 2019 consisted of the following: (amounts in thousands) Estimated Economic Life Gross Carrying Amount Accumulated Amortization Foreign Currency Translation Net Carrying Amount Trademarks 2 years $ 1,432 $ 911 $ (86 ) $ 435 Customer relationships 8-13 years 9,905 1,191 (710 ) 8,004 Total $ 11,337 $ 2,102 $ (796 ) $ 8,439 Amortization expense for our acquired intangibles was $1.4 million in both 2020 and 2019, and $0.7 million in 2018. Estimated amortization expense for the next five fiscal years, and thereafter, is as follows (amounts in thousands): Year Annual Amortization 2021 $ 1,225 2022 1,117 2023 1,108 2024 1,108 2025 1,108 Thereafter 3,431 Total $ 9,097
Income Taxes	Income Taxes The Company provides for deferred income taxes for the temporary differences between the financial reporting basis and the tax basis of the Company’s assets and liabilities. In assessing the realizability of deferred tax assets, management considers within each tax jurisdiction, whether it is more likely than not that some portion or all of the deferred tax assets will be realized, or that a valuation allowance is required. Management considers all available evidence, both positive and negative, in assessing realizability of its deferred tax assets. A key component of this assessment is management’s uation of current and future impacts of business and economic factors on the Company’s Factors that may affect the Company’s ability to generate Company’s services. The The Company establishes an unrecognized tax benefit based upon the anticipated outcome of tax positions taken for financial statement purposes compared with positions taken on the Company’s tax returns. The Company records the benefit for unrecognized tax benefits only when it is more likely than not that the position will be sustained upon examination by the taxing authorities. The Company reviews its unrecognized tax benefits on a quarterly basis. Such reviews include consideration of factors such as the cause of the action, the degree of probability of an unfavorable outcome, the Company’s ability to estimate the liability, and the timing of the liability and how it will impact the Company’s other tax attributes.
Equity-Based Compensation	Equity-Based Compensation The Company records the fair value of equity-based compensation expense for all equity-based compensation awards granted and recognizes the cost in the Company’s income statement over the periods in which an employee or director is required to provide the services for the award. Compensation cost is not recognized for employees or directors that do not render the requisite services. The Company recognized the expense for equity-based compensation in its 2020, 2019, and 2018 consolidated statements of operations on a straight-line basis based upon awards that are ultimately expected to vest. See Note 10, “Equity-Based Compensation.”
Net Income (Loss) Per Share	Net Income (Loss) Per Share Basic and diluted earnings (loss) per share (EPS) for the years ended December 31, 2020, 2019, and 2018 are as follows: For the year ended Net Income (loss) Weighted Average Shares Earnings (loss) per Share (amounts in thousands, except per-share data) December 31, 2020 Basic EPS $ 7,639 13,621 $ 0.56 Dilutive effect of outstanding equity instruments — 806 (0.03 ) Diluted EPS $ 7,639 14,427 $ 0.53 December 31, 2019 Basic EPS $ 4,125 13,450 $ 0.31 Dilutive effect of outstanding equity instruments — 547 (0.02 ) Diluted EPS $ 4,125 13,997 $ 0.29 December 31, 2018 Basic EPS $ (2,817 ) 13,805 $ (0.20 ) Dilutive effect of outstanding equity instruments — — — Diluted EPS $ (2,817 ) 13,805 $ (0.20 ) 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 0.6 million, 0.7 million, and 1.1 million shares of common stock were outstanding at December 31, 2020, 2019, and 2018, respectively, but were not included in the computation of diluted earnings per share as their effect on the computation would have been anti-dilutive.
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The components that comprised accumulated other comprehensive loss on the consolidated balance sheets at December 31, 2020 and 2019 are as follows: (amounts in thousands) 2020 2019 Foreign currency translation adjustment, net of taxes $ (3,645 ) $ (9,106 ) Pension loss, net of tax of $455 in 2020 and $265 in 2019 (11,722 ) (9,436 ) Accumulated other comprehensive loss $ (15,367 ) $ (18,542 ) During 2020, 2019, and 2018, actuarial losses were amortized to expense as follows: (amounts in thousands) 2020 2019 2018 Amortization of actuarial losses $ 298 $ 185 $ 277 Income tax 1 — — Net of tax $ 297 $ 185 $ 277 The amortization of actuarial losses is included in determining net periodic pension cost. See Note 7, "Deferred Compensation Benefits" for additional information.
Foreign Currency	Foreign Currency The functional currency of the Company’s foreign subsidiaries is the applicable local currency. The translation of the applicable foreign currencies into U.S. dollars is performed for assets and liabilities using current exchange rates in effect at the balance sheet date, for equity accounts using historical exchange rates, and for revenue and expense activity using the applicable month’s average exchange rates. The Company recorded a nominal amount of expense in 2020, 2019, and 2018 from foreign currency transactions for balances settled during the year or intended to be settled as of each respective year-end.
Guarantees	Guarantees The Company has a number of guarantees in place in our European operations which support office leases and performance under government projects. These guarantees totaled approximately $3.2 million
Recently Issued Accounting Standards	Recently Issued Accounting Standards 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. On January 1, 2019, the Company adopted the new lease standard using the modified retrospective transition approach and elected the transition method to apply the new lease standard as of the January 1, 2019 adoption date. Results for the reporting periods beginning after January 1, 2019 are presented under Topic 842, while prior period amounts are not adjusted and continue to be reported in accordance with accounting under Topic 840. In addition, the Company elected the package of practical expedients, which permits the Company not to reassess under the new standard prior conclusions about lease identification, lease classification, and initial direct costs. The Company has also elected the practical expedient to separate lease and non-lease components for its office leases and has elected to group lease and non-lease components for its vehicle leases. Upon adoption of Topic 842 on January 1, 2019, the Company recorded approximately $13.1 million of operating lease right-of-use assets and lease liabilities. The adoption of Topic 842 did not have a significant impact on the Company’s consolidated statements of income, comprehensive income (loss), or its consolidated statements of cash flows. The new lease standard does not affect the Company’s compliance with financial covenants associated with its Credit and Security Agreement. In January 2018, the FASB issued ASU 2018-02, “Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (AOCI)”, which gives entities the option to reclassify to retained earnings the tax effects resulting from the Act related to items in AOCI that the FASB refers to as having been stranded in AOCI. The guidance required new disclosures regarding a company’s accounting policy for releasing the tax effects in AOCI and permit the company the option to reclassify to retained earnings the tax effects resulting from the Act that are stranded in AOCI. The Company reclassified approximately $0.3 million to retained earnings due to the adoption of ASU 2018-02 in the 2018 fourth quarter. In June 2016, the FASB issued ASU 2016-13, “Measurement of Credit Losses on Financial Instruments”, which requires the immediate recognition of estimated credit losses expected to occur over the remaining life of many financial assets, including trade receivables. The allowance for credit losses will be the difference between the amortized cost balance of a financial asset and the amount of amortized cost expected to be collected over the remaining contractual life. When determining the allowance, expected credit losses over the contractual term of the financial assets will be estimated considering relevant information about past events, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. Subsequent changes in the allowance will be recorded through the income statement as an expense adjustment. This guidance is effective for reporting periods beginning after December 15, 2019; however, early adoption is permitted. The Company adopted the new credit loss standard on January 1, 2020. The Company estimated its allowance for credit losses by pooling assets with similar risk characteristics, reviewing historical losses within the last five years and taking into consideration any reasonable supportable forecasts of future economic conditions. The Company cannot guarantee that the rate of future credit losses will be similar to past experience, but considers all available information when assessing the adequacy of its allowance for credit losses each quarter. As the impact from this standard on the Company was immaterial, no adjustment was made to the beginning retained earnings balance. In January 2017, the FASB issued ASU 2017-04,”Simplifying the Test for Goodwill Impairment”, which simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. This guidance is effective for reporting periods beginning after December 15, 2019; however, early adoption is permitted. The Company adopted the new standard on January 1, 2020 for the year ending December 31, 2020 on a prospective basis and the adoption did not have a material impact on the Company’s operations. In August 2018, the FASB issued ASU 2018-15, “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract”, which helps entities evaluate the accounting for fees paid in a cloud computing arrangement (hosting arrangement) by providing guidance for determining when the arrangement includes a software license. This guidance is effective for fiscal years beginning after December 15, 2019; however, early adoption is permitted. The Company adopted the new standard on January 1, 2020 for the year ending December 31, 2020 on a prospective basis and the adoption did not have a material impact on the Company’s operations. In August 2018, the FASB issued ASU 2018-14, "Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20)". The amendments in this update modify the disclosure requirements for employers that sponsor defined benefit pension or other post-retirement plans by removing disclosures that no longer are considered cost beneficial, clarifying the specific requirements of disclosures, and adding disclosure requirements identified as relevant. The new ASU is effective for fiscal years ending after December 15, 2020, and early adoption is permitted. The Company adopted this new standard retrospectively for the year ending December 31, 2020, and the adoption did not have a material impact on its consolidated financial statements and associated disclosures. In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform - Facilitation of the Effects of Reference Rate Reform on Financial Reporting,” which provides optional expedients and exceptions for accounting contracts, hedging relationships and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts, hedging relationships and other transactions that reference the London Interbank Offering Rate (“LIBOR”) or another reference rate expected to be discontinued due to the reference rate reform. It is effective for all entities between March 12, 2020 and December 31, 2022. The Company does not expect a significant impact from the adoption of this standard as provisions have been made in our Credit and Security Agreement to use an alternate benchmark interest rate when the use of LIBOR is discontinued. In December 2019, the FASB issued ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” Among other clarifications and simplifications related to income tax accounting, the new standard simplifies the accounting for income taxes by eliminating certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, hybrid taxes and the recognition of deferred tax liabilities for outside basis differences. ASU 2019-12 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted. The Company is currently reviewing the provisions of this new pronouncement, but does not expect adoption of this guidance to have a material impact on its consolidated financial statements.
Subsequent Event	Subsequent Event The Company has evaluated all subsequent events through the filing date of this Form 10-K with the SEC and there were no subsequent events which required recognition, adjustment to or disclosure in the consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Revenue by Vertical Market as Percentage of Total Revenue	CTG’s revenue by vertical market as a percentage of consolidated revenue for the three years ended December 31, 2020, 2019, and 2018 is as follows: 2020 2019 2018 Technology service providers 32.7 % 32.2 % 32.4 % Financial services 15.7 % 13.8 % 15.2 % Healthcare 14.9 % 16.6 % 16.2 % Manufacturing 13.5 % 16.8 % 19.5 % Energy 6.3 % 5.2 % 4.7 % General markets 16.9 % 15.4 % 12.0 % Total 100.0 % 100.0 % 100.0 %
Revenue by Contract Type	The Company’s revenue from contracts accounted for under time-and-material, progress billing, and percentage-of-completion methods as a percentage of consolidated revenue for the three years ended December 31, 2020, 2019, and 2018 is as follows: 2020 2019 2018 Time-and-material 81.0 % 79.6 % 84.7 % Progress billing 15.9 % 10.2 % 10.5 % Percentage-of-completion 3.1 % 10.2 % 4.8 % Total 100.0 % 100.0 % 100.0 %
Schedule of Revenue by Geographic Location	The Company recorded revenue for fiscal years ended 2020 compared to 2019 and 2019 compared to 2018 as follows: Year Ended December 31, % of total 2020 % of total 2019 Year-Over- Year (dollars in thousands) North America 55.8 % $ 204,264 61.5 % $ 242,218 (15.7 )% Europe 44.2 % 161,827 38.5 % 151,952 6.5 % Total 100.0 % $ 366,091 100.0 % $ 394,170 (7.1 )% Year Ended December 31, % of total 2019 % of total 2018 Year-Over- Year (dollars in thousands) North America 61.5 % $ 242,218 64.9 % $ 232,695 4.1 % Europe 38.5 % 151,952 35.1 % 126,074 20.5 % Total 100.0 % $ 394,170 100.0 % $ 358,769 9.9 %
Summary of Changes in Carrying Amount of Goodwill	The changes in the carrying amount of goodwill for the years ended December 31, 2020 and 2019 are as follows: (amounts in thousands) Balance at December 31, 2018 $ 11,664 Acquired goodwill 5,331 Foreign currency translation (314 ) Balance at December 31, 2019 $ 16,681 Acquired goodwill 2,757 Foreign currency translation 1,837 Balance at December 31, 2020 $ 21,275
Summary of Acquired Intangible Assets	Acquired intangible assets at December 31, 2020 consist of the following: (amounts in thousands) Estimated Economic Life Gross Carrying Amount Accumulated Amortization Foreign Currency Translation Net Carrying Amount Trademarks 2 years $ 1,532 $ 1,456 $ 50 $ 126 Technology 10 years 591 54 59 596 Customer relationships 7-13 years 10,496 2,331 210 8,375 Total $ 12,619 $ 3,841 $ 319 $ 9,097 Acquired intangible assets at December 31, 2019 consisted of the following: (amounts in thousands) Estimated Economic Life Gross Carrying Amount Accumulated Amortization Foreign Currency Translation Net Carrying Amount Trademarks 2 years $ 1,432 $ 911 $ (86 ) $ 435 Customer relationships 8-13 years 9,905 1,191 (710 ) 8,004 Total $ 11,337 $ 2,102 $ (796 ) $ 8,439
Summary of Estimated Amortization Expense	Estimated amortization expense for the next five fiscal years, and thereafter, is as follows (amounts in thousands): Year Annual Amortization 2021 $ 1,225 2022 1,117 2023 1,108 2024 1,108 2025 1,108 Thereafter 3,431 Total $ 9,097
Basic and Diluted Earnings (Loss) Per Share (EPS)	Basic and diluted earnings (loss) per share (EPS) for the years ended December 31, 2020, 2019, and 2018 are as follows: For the year ended Net Income (loss) Weighted Average Shares Earnings (loss) per Share (amounts in thousands, except per-share data) December 31, 2020 Basic EPS $ 7,639 13,621 $ 0.56 Dilutive effect of outstanding equity instruments — 806 (0.03 ) Diluted EPS $ 7,639 14,427 $ 0.53 December 31, 2019 Basic EPS $ 4,125 13,450 $ 0.31 Dilutive effect of outstanding equity instruments — 547 (0.02 ) Diluted EPS $ 4,125 13,997 $ 0.29 December 31, 2018 Basic EPS $ (2,817 ) 13,805 $ (0.20 ) Dilutive effect of outstanding equity instruments — — — Diluted EPS $ (2,817 ) 13,805 $ (0.20 )
Schedule of Accumulated Other Comprehensive Loss	The components that comprised accumulated other comprehensive loss on the consolidated balance sheets at December 31, 2020 and 2019 are as follows: (amounts in thousands) 2020 2019 Foreign currency translation adjustment, net of taxes $ (3,645 ) $ (9,106 ) Pension loss, net of tax of $455 in 2020 and $265 in 2019 (11,722 ) (9,436 ) Accumulated other comprehensive loss $ (15,367 ) $ (18,542 )
Schedule of Net Benefit Costs	During 2020, 2019, and 2018, actuarial losses were amortized to expense as follows: (amounts in thousands) 2020 2019 2018 Amortization of actuarial losses $ 298 $ 185 $ 277 Income tax 1 — — Net of tax $ 297 $ 185 $ 277

Property, Equipment and Capit_2

Property, Equipment and Capitalized Software (Tables)	12 Months Ended
	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Schedule of Property, Equipment and Capitalized Software	Property, equipment and capitalized software at December 31, 2020 and 2019 are summarized as follows: December 31, Useful Life 2020 2019 (amounts in thousands) (years) Land — $ — $ 50 Buildings 30 — 1,808 Equipment 1-5 6,136 5,533 Furniture 5-10 1,490 2,214 Capitalized software 3-5 2,397 2,147 Other software 1-5 2,139 1,722 Leasehold improvements 3-10 2,381 3,910 14,543 17,384 Accumulated depreciation and amortization (9,028 ) (11,005 ) $ 5,515 $ 6,379
Summary of Capitalized Software's Costs	The Company capitalizes software projects developed for commercial use. The Company recorded capitalized software costs during 2020 and 2019 as follows: For the year ended December 31, (amounts in thousands) 2020 2019 Capitalized software, beginning balance $ 2,147 $ 1,864 Additions 1,105 283 Impairment (855 ) — Capitalized software $ 2,397 $ 2,147
Schedule of Capitalized Software's Amortization Expense and Accumulated Amortization	Capitalized software amortization periods range from three to five years, and are evaluated periodically for propriety. Amortization expense and accumulated amortization for these projects at December 31, 2020 and 2019 are as follows: For the year ended December 31, (amounts in thousands) 2020 2019 Accumulated amortization, beginning balance $ 866 $ 745 Amortization expense 414 121 Accumulated amortization $ 1,280 $ 866

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2020
Stardust SAS (StarDust) [Member]
Business Acquisition [Line Items]
Summary of Acquisition Date Fair Value of Consideration	The acquisition date fair value of the consideration for the acquisition of StarDust consisted of the following as of March 3, 2020: (amounts in thousands) Cash consideration $ 6,122 Fair value of contingent consideration 111 Fair value of purchase consideration $ 6,233
Summary of Allocation of Aggregate Purchase Consideration to Fair Values of Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of the aggregate purchase consideration to the fair value of the assets acquired and liabilities assumed as of March 3, 2020: (amounts in thousands) Assets Acquired: Cash $ 1,798 Accounts receivable 1,303 Prepaids & other 71 Property & equipment, net 327 Acquired intangibles 1,282 Goodwill 2,757 Total assets acquired $ 7,538 Liabilities Assumed: Accounts payable $ 285 Accrued compensation 307 Taxes payable 222 Other liabilities 163 Deferred income taxes 328 Total liabilities assumed 1,305 Net assets acquired $ 6,233
Summary of Intangible Assets Acquired	The excess consideration was recorded as goodwill, which is not deductible for income tax purposes. (amounts in thousands) Fair Value Estimated Economic Life Trademarks $ 100 2 years Technology 591 10 years Customer relationships 591 7 years Fair value of purchase consideration $ 1,282
Tech-IT PSF S.A. [Member]
Business Acquisition [Line Items]
Summary of Acquisition Date Fair Value of Consideration	The acquisition date fair value of the consideration for the above transaction consisted of the following as of February 6, 2019: (amounts in thousands) Cash consideration $ 9,678 Fair value of contingent consideration 569 Fair value of purchase consideration $ 10,247
Summary of Allocation of Aggregate Purchase Consideration to Fair Values of Assets Acquired and Liabilities Assumed	The following table summarizes the allocation of the aggregate purchase consideration to the fair value of the assets acquired and liabilities assumed as of February 6, 2019: (amounts in thousands) Assets Acquired: Cash $ 1,217 Accounts receivable 4,491 Prepaids & other 1,122 Property & equipment, net 98 Acquired intangibles 4,099 Goodwill 5,331 Total assets acquired $ 16,358 Liabilities Assumed: Accounts payable $ 2,378 Accrued compensation 172 Other short-term liabilities 2,447 Deferred income taxes 1,114 Total liabilities assumed 6,111 Net assets acquired $ 10,247
Summary of Intangible Assets Acquired	The intangible assets acquired in this acquisition consisted of the following: (amounts in thousands) Fair Value Estimated Economic Life Trademarks $ 683 2 years Customer relationships 3,416 8 years Fair value of purchase consideration $ 4,099
Soft Company [Member]
Business Acquisition [Line Items]
Summary of Acquisition Date Fair Value of Consideration	The acquisition date fair value of the consideration for the above transaction consisted of the following as of February 15, 2018: (amounts in thousands) Cash consideration $ 16,910 Fair value of contingent consideration 1,997 Fair value of purchase consideration $ 18,907
Summary of Allocation of Aggregate Purchase Consideration to Fair Values of Assets Acquired and Liabilities Assumed	The following tables summarizes the allocation of the aggregate purchase consideration to the fair values of the assets acquired and liabilities assumed as of February 15, 2018: (amounts in thousands) Assets Acquired: Cash $ 4,059 Accounts receivable 5,551 Prepaids & other 243 Property & equipment, net 53 Acquired intangibles 7,238 Goodwill 12,720 Total assets acquired $ 29,864 Liabilities Assumed: Accounts payable $ 4,085 Accrued compensation 2,669 Other short-term liabilities 2,006 Deferred income taxes 1,827 Other long-term liabilities 370 Total liabilities assumed 10,957 Net assets acquired $ 18,907
Summary of Intangible Assets Acquired	The intangible assets acquired in this acquisition consisted of the following: (amounts in thousands) Fair Value Estimated Economic Life Trademarks $ 749 2 years Customer relationships 6,489 13 years Fair value of purchase consideration $ 7,238

Income Taxes - (Tables)

Income Taxes - (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The provision for income taxes for 2020, 2019, and 2018 consists of the following: 2020 2019 2018 (amounts in thousands) Domestic and foreign components of income (loss) before income taxes are as follows: Domestic $ 2,497 $ 2,306 $ (1,119 ) Foreign 8,164 3,983 3,388 Total income before income taxes $ 10,661 $ 6,289 $ 2,269 The provision (benefit) for income taxes consists of: Current tax: U.S. federal $ 258 $ 62 $ 16 Foreign 2,679 1,947 1,937 U.S. state and local 365 107 107 Total current tax 3,302 2,116 2,060 Deferred tax: U.S. federal — — 3,939 Foreign (280 ) 48 (784 ) U.S. state and local — — (129 ) Total deferred tax (280 ) 48 3,026 Total tax $ 3,022 $ 2,164 $ 5,086 The effective and statutory income tax rate can be reconciled as follows: Tax at statutory rate $ 2,239 $ 1,321 $ 476 State tax, net of federal benefit 53 121 (12 ) Non-taxable income (393 ) (250 ) (300 ) Non-deductible expenses 569 720 607 Change in estimate primarily related to foreign taxes (227 ) 100 (767 ) Change in valuation allowance related to U.S. federal taxes 1,952 (629 ) 4,154 Change in estimate primarily related to U.S. federal taxes (1,141 ) — — Tax credits (679 ) (164 ) (389 ) GILTI 146 376 662 Foreign rate differential 488 531 608 Other, net 15 38 47 Total tax $ 3,022 $ 2,164 $ 5,086 Effective income tax rate 28.3 % 34.4 % 224.2 %
Schedule of Deferred Tax Assets and Liabilities	The Company’s deferred tax assets and liabilities at December 31, 2020 and 2019 consist of the following: December 31, 2020 2019 (amounts in thousands) Assets Deferred compensation $ 5,475 $ 4,832 Loss and credit carryforwards 522 725 Accruals deductible for tax purposes when paid 1,551 166 State taxes 836 580 Depreciation 52 81 Unrealized gain 12 232 Leases 5,686 5,444 Other 88 23 Gross deferred tax assets 14,222 12,083 Deferred tax asset valuation allowance (7,664 ) (5,695 ) Gross deferred tax assets less valuation allowance 6,558 6,388 Liabilities Amortization (2,317 ) (2,189 ) Depreciation (312 ) (378 ) Leases (5,686 ) (5,444 ) Deferred compensation (24 ) (25 ) Gross deferred tax liabilities (8,339 ) (8,036 ) Net deferred tax liabilities $ (1,781 ) $ (1,648 ) Net deferred tax assets and liabilities are recorded as follows: Net non-current assets $ 393 $ 453 Net non-current liabilities (2,174 ) (2,101 ) Net deferred tax liabilities $ (1,781 ) $ (1,648 )

Lease Commitments (Tables)

Lease Commitments (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Summary of Maturities of Lease Liabilities for Operating Liabilities	Maturities for the Company’s lease liabilities for all operating leases as of December 31, 2020 are as follows: Year Total Operating Leases (amounts in thousands) 2021 $ 6,501 2022 5,076 2023 3,662 2024 2,240 2025 1,515 2026 & thereafter 4,155 Total undiscounted operating lease payments 23,149 Less: Interest (1,158 ) Total present value of operating lease liabilities $ 21,991
Summary of Weighted Average Remaining Lease Term, Discount Rate and Supplemental Cash Flow Information for All Operating Leases	Operating lease payments exclude $3.7 million of legally binding lease payment for leases signed, but not yet commenced. The weighted average remaining lease term and discount rate for all operating leases as of December 31, 2020 are as follows: December 31, 2020 Weighted average remaining lease term (years) 5.91 Weighted average remaining discount rate 2.03 % Supplemental cash flow information related to the Company’s operating leases for 2020 is as follows: (amounts in thousands) December 31, 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash outflow from operating leases 6,450 Right-of-use assets obtained in exchange for new operating lease liabilities 5,299
Summary of Minimum Obligations under Operating Leases	As of December 31, 2019 minimum obligations under operating leases were as follows: (amounts in thousands) 2020 $ 5,979 2021 4,696 2022 3,255 2023 2,257 2024 1,485 Later years 4,828 Minimum future obligations $ 22,500

Deferred Compensation Benefits

Deferred Compensation Benefits (Tables)	12 Months Ended
	Dec. 31, 2020
Compensation And Retirement Disclosure [Abstract]
Schedule of Net Periodic Pension Cost	Net periodic pension cost for the years ended December 31, 2020, 2019, and 2018 for all of the plans is as follows: Net Periodic Pension Cost 2020 2019 2018 (amounts in thousands) Service cost $ 428 $ 330 $ 340 Interest cost 355 583 581 Expected return on assets (657 ) (612 ) (650 ) Amortization of actuarial loss 304 190 287 Net periodic pension cost $ 430 $ 491 $ 558
Schedule of Changes in Benefit Obligation	The change in benefit obligation and reconciliation of fair value of plan assets for the years ended December 31, 2020 and 2019 for the ESBP, NDBP, BDBP, FDBP, and SDBP plans are as follows: Changes in Benefit Obligation 2020 2019 (amounts in thousands) Benefit obligation at beginning of period $ 30,629 $ 27,597 Service cost 428 330 Interest cost 355 583 Benefits paid (996 ) (862 ) Acquisition 22 — Actuarial loss (gain) 1,733 3,310 Effect of exchange rate changes 2,558 (329 ) Benefit obligation at end of period 34,729 30,629 Reconciliation of Fair Value of Plan Assets Fair value of plan assets at beginning of period 18,079 17,403 Actual return on plan assets 603 610 Employer contributions 1,188 1,145 Benefits paid (968 ) (855 ) Effect of exchange rate changes 1,754 (224 ) Fair value of plan assets at end of period 20,656 18,079 Accrued benefit cost $ 14,073 $ 12,550 Accrued benefit cost for the ESBP, NDBP, BDBP, FDBP, and SDBP is included in the consolidated balance sheet as follows: ESBP NDBP BDBP FDBP SDBP As of December 31, 2020: Non-current assets $ — $ — $ 97 $ — $ — Current liabilities $ 512 $ — $ — $ — $ — Non-current liabilities $ 4,261 $ 8,783 $ — $ 580 $ 34 Discount rates: Benefit obligation 1.56 % 0.40 % 0.50 % 0.35 % 0.35 % Net periodic pension cost 2.60 % 0.90 % 0.50 % 0.80 % 0.45 % Salary increase rate — % — % 3.55 % 1.75 % 1.75 % Expected return on plan assets — % 4.00 % 3.20 % — % — % As of December 31, 2019: Non-current assets $ — $ — $ 95 $ — $ — Current liabilities $ 555 $ — $ — $ — $ — Non-current liabilities $ 4,635 $ 7,099 $ — $ 356 $ — Discount rates: Benefit obligation 2.60 % 0.90 % 0.85 % 0.80 % — Net periodic pension cost 3.76 % 1.90 % 0.85 % 1.60 % — Salary increase rate — % — % 3.65 % 1.75 % — Expected return on plan assets — % 4.00 % 3.25 % — % — %
Deferred Compensation Benefits Anticipated Benefit Payments	Anticipated benefit payments for the ESBP, NDBP, BDBP, FDBP, and SDBP expected to be paid in future years are as follows: (amounts in thousands) 2021 $ 908 2022 903 2023 890 2024 948 2025 1,518 2026 - 2030 5,073 Total $ 10,240

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Equity-Based Compensation Expense, the Corresponding Tax Benefit and Net Equity-Based Compensation Expense	Equity-based compensation expense, the corresponding tax benefit and net equity-based compensation expense for 2020, 2019, and 2018 are as follows: 2020 2019 2018 (amounts in thousands) Equity-based compensation expense $ 2,483 $ 1,748 $ 2,353 Tax benefit — — — Net equity-based compensation expense $ 2,483 $ 1,748 $ 2,353
Summary of Weighted-Average Assumptions Used to Estimate Fair Value of Options	The fair value of the options at the date of grant was estimated using the following weighted-average assumptions for the years ended December 31, 2020, 2019, and 2018: 2020 2019 2018 Expected life (years) 3.7 3.7 3.7 Dividend yield 0.0 % 0.0 % 0.0 % Risk-free interest rate 2.2 % 2.2 % 2.4 % Expected volatility 36.1 % 36.1 % 34.9 %
Summary of Stock Option Activity Under the 2010 Plan and Equity Plan	A summary of stock option activity under the 2010 Plan and Equity Plan is as follows: 2010 Plan Options Weighted- Average Exercise Price Equity Plan Options Weighted- Average Exercise Price Outstanding at December 31, 2017 887,055 $ 11.74 734,425 $ 5.13 Granted 13,100 $ 6.45 — $ — Exercised (100,000 ) $ 7.52 (286,875 ) $ 4.67 Canceled or forfeited — $ — — $ — Expired — $ — — $ — Outstanding at December 31, 2018 800,155 $ 12.18 447,550 $ 5.42 Granted 26,500 $ 4.20 — $ — Exercised (45,096 ) $ 4.95 (80,000 ) $ 3.57 Canceled or forfeited (50,325 ) $ 6.97 (72,125 ) $ 5.57 Expired — $ — — $ — Outstanding at December 31, 2019 731,234 $ 12.69 295,425 $ 5.89 Granted 173,010 $ 5.88 — $ — Exercised (45,096 ) $ 4.95 — $ — Canceled or forfeited — $ — (50,125 ) $ 7.18 Expired — $ — — $ — Outstanding at December 31, 2020 859,148 $ 11.73 245,300 $ 5.62 Options Exercisable at December 31, 2020 662,247 $ 13.51 245,300 $ 5.62
Summary of Restricted Stock Activity Under the 2010 Plan, Equity Plan and the 1991 Restricted Stock Plan	A summary of restricted stock activity under the 2010 Plan, the Equity Plan and the 1991 Restricted Stock Plan is as follows: 2010 Plan Restricted Stock Weighted- Average Fair Value Equity Plan Restricted Stock Weighted- Average Fair Value 1991 Restricted Stock Plan Weighted- Average Fair Value Outstanding at Dec. 31, 2017 507,036 $ 5.40 40,000 $ 4.97 90,454 $ 6.76 Granted 483,800 $ 7.61 — — — $ — Released (104,516 ) $ 5.52 — — (31,937 ) $ 8.41 Canceled or forfeited (35,393 ) $ 5.11 — — (2,400 ) $ 5.75 Outstanding at Dec. 31, 2018 850,927 $ 6.65 40,000 $ 4.97 56,117 $ 5.87 Granted 636,268 $ 4.42 — — — $ — Released (112,160 ) $ 5.59 — — (20,868 ) $ 6.40 Canceled or forfeited (228,151 ) $ 6.80 — — (10,874 ) $ 5.15 Outstanding at Dec. 31, 2019 1,146,884 $ 5.49 40,000 $ 4.97 24,375 $ 5.75 Granted 599,928 $ 5.02 — — — $ — Released (131,949 ) $ 5.02 — — (11,470 ) $ 5.75 Canceled or forfeited (129,878 ) $ 5.41 — — (1,925 ) $ 5.75 Outstanding at Dec. 31, 2020 1,484,985 $ 5.35 40,000 $ 4.97 10,980 $ 5.75
Summary of Stock Options Outstanding for the 2010 Plan and Equity Plan	A summary of stock options that were outstanding Range of Exercise Prices: Number of Options Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life in Years Aggregate Intrinsic Value 2010 Plan $4.20 - $7.48 373,677 $ 5.78 7.4 $ 207,140 $12.16 - $13.75 232,375 $ 13.42 5.1 — $15.04 - $16.93 105,096 $ 15.83 2.5 — $20.68 - $21.41 148,000 $ 21.17 5.7 — 859,148 $ 11.73 5.9 $ 207,140 Equity Plan $4.15 - $4.78 105,300 $ 4.65 2.5 $ 154,841 $5.25 - $7.18 140,000 $ 6.35 3.5 52,200 245,300 $ 5.62 3.1 $ 207,041
Summary of Stock Options that are Exercisable for the 2010 Plan and the Equity Plan	A summary of stock options that are exercisable Range of Exercise Prices: Number of Options Exercisable Weighted Average Exercise Price Weighted Average Remaining Contractual Life in Years Aggregate Intrinsic Value 2010 Plan $4.20 - $7.48 176,776 $ 5.84 5.6 $ 129,396 $12.16 - $13.75 232,375 $ 13.42 5.1 — $15.04 - $16.93 105,096 $ 15.83 2.5 — $20.68 - $21.41 148,000 $ 21.17 5.7 — 662,247 $ 13.51 4.9 $ 129,396 Equity Plan $4.15 - $4.78 105,300 $ 4.65 2.5 $ 154,841 $5.25 - $7.18 140,000 $ 6.35 3.5 52,200 245,300 $ 5.62 3.1 $ 207,041

Enterprise-Wide Disclosures (Ta

Enterprise-Wide Disclosures (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas	Financial Information About Geographic Areas 2020 2019 2018 (amounts in thousands) Revenue from External Customers: United States $ 203,495 $ 241,038 $ 232,178 Luxembourg (3) 66,411 64,852 44,660 Belgium (1) 59,851 52,468 48,585 Other countries 36,334 35,812 33,346 Total foreign revenue 162,596 153,132 126,591 Total revenue $ 366,091 $ 394,170 $ 358,769 Long-lived Assets*: United States $ 1,710 $ 3,534 $ 3,715 France (2) 6,841 5,124 6,042 Luxembourg (3) 3,879 3,965 — Other countries 2,182 2,195 1,835 Total long-lived assets* $ 14,612 $ 14,818 $ 11,592 Deferred Tax Assets, Net of Valuation Allowance: United States $ — $ 78 $ — Europe 393 375 767 Total deferred tax assets, net $ 393 $ 453 $ 767 *Long-lived Assets exclude goodwill (1) Revenue for our Belgium operations has been disclosed separately as it exceeds 10% of consolidated revenue in at least one of the years presented. (2) Long-lived assets for our France operations have been disclosed separately as they exceed 10% of consolidated long-lived assets in at least one of the years presented. (3) Revenue and long-lived assets for our Luxembourg operations have been disclosed separately as they exceed 10% of the consolidated balances in at least one of the years presented.

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) - (Tables)	12 Months Ended
	Dec. 31, 2020
Quarterly Financial Data [Abstract]
Schedule of Quarterly Financial Information	Quarters First (1) Second (2) Third (3) Fourth Total (amounts in thousands, except per-share data) 2020 Revenue $ 86,949 $ 89,146 $ 88,648 $ 101,348 $ 366,091 Direct costs 69,903 70,408 69,101 79,721 289,133 Gross profit 17,046 18,738 19,547 21,627 76,958 Selling, general, and administrative expenses 14,979 16,824 17,723 18,302 67,828 Operating income 2,067 1,914 1,824 3,325 9,130 Interest and other income (expense), net (191 ) 1,208 334 180 1,531 Income before income taxes 1,876 3,122 2,158 3,505 10,661 Provision (benefit) for income taxes 732 1,363 (673 ) 1,600 3,022 Net income $ 1,144 $ 1,759 $ 2,831 $ 1,905 $ 7,639 Basic net income per share $ 0.08 $ 0.13 $ 0.21 $ 0.14 $ 0.56 Diluted net income per share $ 0.08 $ 0.12 $ 0.20 $ 0.13 $ 0.53 Quarters First (4) Second Third Fourth Total (amounts in thousands, except per-share data) 2019 Revenue $ 97,238 $ 100,408 $ 97,204 $ 99,320 $ 394,170 Direct costs 79,522 82,072 78,462 79,079 319,135 Gross profit 17,716 18,336 18,742 20,241 75,035 Selling, general, and administrative expenses 16,589 16,483 17,218 17,833 68,123 Operating income 1,127 1,853 1,524 2,408 6,912 Interest and other income (expense), net (180 ) (366 ) (202 ) 125 (623 ) Income before income taxes 947 1,487 1,322 2,533 6,289 Provision for income taxes 315 544 443 862 2,164 Net income $ 632 $ 943 $ 879 $ 1,671 $ 4,125 Basic net income per share $ 0.05 $ 0.07 $ 0.07 $ 0.12 $ 0.31 Diluted net income per share $ 0.05 $ 0.07 $ 0.06 $ 0.12 $ 0.29 (1) During the 2020 first quarter, the Company acquired StarDust. The results of operations of StarDust have been included in the Company’s consolidated financial results since the date of acquisition. ( 2 ) During the 2020 second quarter, the Company recorded a $0.4 million non-taxable life insurance gain for a former executive that passed away. The non-taxable life insurance gain is included in other income. Also, the Company sold its corporate headquarters located in Buffalo, NY for $2.5 million. The book value of the building was approximately $1.6 million at the time of sale and the Company recorded a gain on the sale of about $0.8 million, after fees. (3 ) During the 2020 third quarter, the Company recorded a $0.6 million non-taxable life insurance gain for a former executive that passed away. The non-taxable life insurance gain is included in other income. (4 ) During the 2019 first quarter, the Company acquired Tech-IT. The results of operations of Tech-IT have been included in the Company’s consolidated financial results since the date of acquisition.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Basis of Presentation and Consolidation (Details)	12 Months Ended
	Dec. 31, 2020segmentMarket
Accounting Policies [Abstract]
Number of operating segments | segment	1
Number of vertical market focus areas | Market	5

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Revenue by Vertical Market as Percentage of Total Revenue (Details) - Customer Concentration Risk [Member] - Sales Revenue, Services, Net [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Concentration Risk [Line Items]
Total revenue	100.00%	100.00%	100.00%
Technology Service Providers [Member]
Concentration Risk [Line Items]
Total revenue	32.70%	32.20%	32.40%
Financial Services [Member]
Concentration Risk [Line Items]
Total revenue	15.70%	13.80%	15.20%
Manufacturing [Member]
Concentration Risk [Line Items]
Total revenue	13.50%	16.80%	19.50%
Energy [Member]
Concentration Risk [Line Items]
Total revenue	6.30%	5.20%	4.70%
General Markets [Member]
Concentration Risk [Line Items]
Total revenue	16.90%	15.40%	12.00%
Healthcare [Member]
Concentration Risk [Line Items]
Total revenue	14.90%	16.60%	16.20%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Revenue by Contract Type (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	100.00%	100.00%	100.00%
Time-and-material [Member]
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	81.00%	79.60%	84.70%
Progress Billing [Member]
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	15.90%	10.20%	10.50%
Percentage-of-completion [Member]
Schedule Of Revenue By Contract Type [Line Items]
Revenue percent	3.10%	10.20%	4.80%

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Revenue by Geographic Location (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 25, 2020	Jun. 26, 2020	Mar. 27, 2020	Dec. 31, 2019	Sep. 27, 2019	Jun. 28, 2019	Mar. 29, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues [Line Items]
Revenue	$ 101,348	$ 88,648	$ 89,146	$ 86,949	$ 99,320	$ 97,204	$ 100,408	$ 97,238	$ 366,091	$ 394,170	$ 358,769
Sales Revenue, Services, Net [Member] | Geographic Concentration Risk
Revenues [Line Items]
Revenue, percent									100.00%	100.00%	100.00%
Revenue									$ 366,091	$ 394,170	$ 358,769
Year-over-Year Change									(7.10%)	9.90%
North America [Member] | Sales Revenue, Services, Net [Member] | Geographic Concentration Risk
Revenues [Line Items]
Revenue, percent									55.80%	61.50%	64.90%
Revenue									$ 204,264	$ 242,218	$ 232,695
Year-over-Year Change									(15.70%)	4.10%
Europe [Member] | Sales Revenue, Services, Net [Member] | Geographic Concentration Risk
Revenues [Line Items]
Revenue, percent									44.20%	38.50%	35.10%
Revenue									$ 161,827	$ 151,952	$ 126,074
Year-over-Year Change									6.50%	20.50%

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Billable Expenses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Billable expenses	$ 1.9	$ 2.6	$ 3.2

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Transaction Price Allocated to Remaining Performance Obligations (Details) $ in Millions	Dec. 31, 2020USD ($)
Fixed-price [Member]
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 9.9
Progress Billing [Member]
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 41

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Transaction Price Allocated to Remaining Performance Obligations (Details 1) $ in Millions	Dec. 31, 2020USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2021-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 35.7
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2022-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 15.2
Revenue, remaining performance obligation, expected timing of satisfaction, period	2 years

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Fair Value (Details)	3 Months Ended			12 Months Ended
	Dec. 31, 2020USD ($)	Sep. 27, 2019USD ($)	Jun. 29, 2018USD ($)	Dec. 31, 2020USD ($)	Oct. 31, 2020USD ($)	Mar. 03, 2020USD ($)	Dec. 31, 2019USD ($)	Feb. 06, 2019USD ($)	Dec. 31, 2018USD ($)	Feb. 15, 2018USD ($)
Business Acquisition [Line Items]
Cash and cash equivalents	$ 32,865,000			$ 32,865,000			$ 10,781,000
Goodwill	21,275,000			$ 21,275,000			$ 16,681,000		$ 11,664,000
France Reporting Unit [Member]
Business Acquisition [Line Items]
Fair value of acquisition					$ 17,600,000
Luxembourg Reporting Unit [Member]
Business Acquisition [Line Items]
Fair value of acquisition					$ 13,200,000
Weighted Average Cost of Capital [Member] | Valuation Technique, Discounted Cash Flow | France Reporting Unit [Member]
Business Acquisition [Line Items]
Projected revenue and operating profits				16
Weighted Average Cost of Capital [Member] | Valuation Technique, Discounted Cash Flow | Luxembourg Reporting Unit [Member]
Business Acquisition [Line Items]
Projected revenue and operating profits				15
Soft Company [Member]
Business Acquisition [Line Items]
Business acquisition, percentage acquired								100.00%		100.00%
Fair value of acquisition										$ 2,000,000
Earn-out contingency liability	900,000	$ 1,200,000	$ 900,000
Fair value of the remaining contingent consideration liability	0			$ 0
Goodwill										$ 12,720,000
Tech-IT PSF S.A. [Member]
Business Acquisition [Line Items]
Business acquisition, percentage acquired						100.00%		100.00%
Fair value of acquisition								$ 600,000
Earn-out contingency liability	300,000
Fair value of the remaining contingent consideration liability	0			0
Goodwill								$ 5,331,000
Stardust
Business Acquisition [Line Items]
Fair value of acquisition						$ 100,000
Fair value of the remaining contingent consideration liability	500,000			500,000
Goodwill	21,300,000			21,300,000
Other Current Liabilities | Stardust
Business Acquisition [Line Items]
Fair value of the remaining contingent consideration liability	400,000			400,000
Other Noncurrent Liabilities | Stardust
Business Acquisition [Line Items]
Fair value of the remaining contingent consideration liability	100,000			100,000
Selling General and Administrative Expenses [Member] | Stardust
Business Acquisition [Line Items]
Fair value of the remaining contingent consideration liability	$ 400,000			$ 400,000

Summary of Significant Accou_12

Summary of Significant Accounting Policies - Life Insurance Policies (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)Individual	Dec. 31, 2018USD ($)	Dec. 31, 2019USD ($)
Supplementary Information For Corporate Owned Life Insurance [Line Items]
Number of former employees covered under insurance policies | Individual	16
Average age of former employees covered under insurance policies	77 years
Gross cash surrender values of life insurance	$ 27,100		$ 29,700
Loans on cash surrender value	24,400		27,200
Net cash surrender values of life insurance	3,587		3,133
Gross death benefit of life insurance contracts	35,000		37,700
Life insurance proceeds to be received upon the death of participants	10,300
Life insurance gain to be recognized upon death of participants	7,600
Non-taxable life insurance gain	987	$ 807
Non-Qualified Defined Benefit Executive Supplemental Benefit Plan [Member]
Supplementary Information For Corporate Owned Life Insurance [Line Items]
Net cash surrender values of life insurance	$ 2,700		$ 2,500

Summary of Significant Accou_13

Summary of Significant Accounting Policies - Cash and Cash Equivalents, and Cash Overdrafts (Details)	Dec. 31, 2020USD ($)
Maximum [Member]
Cash, FDIC insurable limit	$ 250,000

Summary of Significant Accou_14

Summary of Significant Accounting Policies - Accounts Receivable Factoring (Details) - Trade Accounts Receivable [Member] $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Accounts Notes And Loans Receivable [Line Items]
Accounts Receivable, Sold	$ 0.1
Factoring Agreement [Member]
Accounts Notes And Loans Receivable [Line Items]
Accounts Receivable, Sold	$ 64

Summary of Significant Accou_15

Summary of Significant Accounting Policies - Property, Equipment and Capitalized Software Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Depreciation	$ 1.9	$ 1.9	$ 1.8
Minimum [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	1 year
Minimum [Member] | Capitalized Software [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	3 years
Maximum [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	10 years
Maximum [Member] | Capitalized Software [Member]
Property Plant And Equipment [Line Items]
Property, equipment and capitalized software, useful life	5 years

Summary of Significant Accou_16

Summary of Significant Accounting Policies - Impairment of Long-lived assets and Long-lived assets to be disposed of (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2020	Jun. 26, 2020
Property Plant And Equipment [Line Items]
Adjustment to reduce capital software	$ 0.8
Building | Buffalo, NY [Member]
Property Plant And Equipment [Line Items]
Carrying value of property		$ 1.6
Proceeds from sale of property		2.5
Gain on sale of building		$ 0.8

Summary of Significant Accou_17

Summary of Significant Accounting Policies - Goodwill (Details) - Indicator	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill impairment indicators	0	0	0

Summary of Significant Accou_18

Summary of Significant Accounting Policies - Summary of Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Balance at the Beginning of period	$ 16,681	$ 11,664
Acquired goodwill	2,757	5,331
Foreign currency translation	1,837	(314)
Balance at the End of period	$ 21,275	$ 16,681

Summary of Significant Accou_19

Summary of Significant Accounting Policies - Summary of Acquired Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Acquired Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 12,619	$ 11,337
Accumulated Amortization	3,841	2,102
Foreign Currency Translation	319	(796)
Net Carrying Amount	$ 9,097	$ 8,439
Trademarks [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Estimated Economic Life	2 years	2 years
Gross Carrying Amount	$ 1,532	$ 1,432
Accumulated Amortization	1,456	911
Foreign Currency Translation	50	(86)
Net Carrying Amount	$ 126	435
Technology [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Estimated Economic Life	10 years
Gross Carrying Amount	$ 591
Accumulated Amortization	54
Foreign Currency Translation	59
Net Carrying Amount	596
Customer Relationships [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	10,496	9,905
Accumulated Amortization	2,331	1,191
Foreign Currency Translation	210	(710)
Net Carrying Amount	$ 8,375	$ 8,004
Customer Relationships [Member] | Minimum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Estimated Economic Life	7 years
Customer Relationships [Member] | Maximum [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Estimated Economic Life	13 years

Summary of Significant Accou_20

Summary of Significant Accounting Policies - Acquired Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 1.4	$ 1.4	$ 0.7

Summary of Significant Accou_21

Summary of Significant Accounting Policies - Summary of Estimated Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Finite Lived Intangible Assets Future Amortization Expense [Abstract]
2021	$ 1,225
2022	1,117
2023	1,108
2024	1,108
2025	1,108
Thereafter	3,431
Total	$ 9,097	$ 8,439

Summary of Significant Accou_22

Summary of Significant Accounting Policies - Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Deferred tax asset valuation allowance	$ 7,664	$ 5,695	$ 5,590	$ 2,505
Change in deferred tax asset valuation allowance	$ 2,000

Summary of Significant Accou_23

Summary of Significant Accounting Policies - Basic and Diluted Earning (Loss) Per Share (EPS) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 25, 2020	Jun. 26, 2020	Mar. 27, 2020	Dec. 31, 2019	Sep. 27, 2019	Jun. 28, 2019	Mar. 29, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Net Income (loss)	$ 1,905	$ 2,831	$ 1,759	$ 1,144	$ 1,671	$ 879	$ 943	$ 632	$ 7,639	$ 4,125	$ (2,817)
Weighted average number of shares outstanding, basic (in shares)									13,621	13,450	13,805
Basic (in dollars per share)	$ 0.14	$ 0.21	$ 0.13	$ 0.08	$ 0.12	$ 0.07	$ 0.07	$ 0.05	$ 0.56	$ 0.31	$ (0.20)
Number of shares, attributable to equity based compensation plans (in shares)									806	547
Dilutive effect on basic earnings (loss) per share (in dollars per share)									$ (0.03)	$ (0.02)
Weighted average number of shares outstanding, diluted (in shares)									14,427	13,997	13,805
Diluted (in dollars per share)	$ 0.13	$ 0.20	$ 0.12	$ 0.08	$ 0.12	$ 0.06	$ 0.07	$ 0.05	$ 0.53	$ 0.29	$ (0.20)

Summary of Significant Accou_24

Summary of Significant Accounting Policies - Net Income (Loss) Per Share - Additional Information (Details) - shares shares in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
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	0.6	0.7	1.1

Summary of Significant Accou_25

Summary of Significant Accounting Policies - Schedule of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Foreign currency translation adjustment, net of taxes	$ (3,645)	$ (9,106)
Pension loss, net of tax of $455 in 2020 and $265 in 2019	(11,722)	(9,436)
Accumulated other comprehensive loss	$ (15,367)	$ (18,542)

Summary of Significant Accou_26

Summary of Significant Accounting Policies - Schedule of Accumulated Other Comprehensive Loss (Parenthetical) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Tax on pension loss	$ 455	$ 265

Summary of Significant Accou_27

Summary of Significant Accounting Policies - Schedule of Net Benefit Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Postemployment Benefits [Abstract]
Amortization of actuarial losses	$ 298	$ 185	$ 277
Income tax	1
Net of tax	$ 297	$ 185	$ 277

Summary of Significant Accou_28

Summary of Significant Accounting Policies - Guarantees (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Current carrying value of guarantees	$ 3.2	$ 3

Summary of Significant Accou_29

Summary of Significant Accounting Policies - Recent Issued Accounting Standards (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease right-of-use assets	$ 22,116	$ 21,253
Operating lease liabilities	$ 21,991
ASU 2016-02 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease right-of-use assets			$ 13,100
Operating lease liabilities			$ 13,100

Summary of Significant Accou_30

Summary of Significant Accounting Policies - Recently Issued Accounting Standards (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Retained earnings	$ 94,312	$ 86,673
ASU 2018-02 [Member] | Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Retained earnings			$ 300

Property, Equipment and Capit_3

Property, Equipment and Capitalized Software - Schedule of Property, Equipment and Capitalized Software (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	$ 14,543	$ 17,384
Accumulated depreciation and amortization	(9,028)	(11,005)
Net	5,515	6,379
Land [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross		50
Building
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross		1,808
Equipment [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	6,136	5,533
Furniture [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	1,490	2,214
Capitalized Software [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	2,397	2,147
Other Software [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	2,139	1,722
Leasehold Improvements [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, gross	$ 2,381	$ 3,910

Property, Equipment and Capit_4

Property, Equipment and Capitalized Software - Useful Life (Details)	12 Months Ended
	Dec. 31, 2020
Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	1 year
Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	10 years
Building
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	30 years
Equipment [Member] | Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	1 year
Equipment [Member] | Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	5 years
Furniture [Member] | Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	5 years
Furniture [Member] | Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	10 years
Capitalized Software [Member] | Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	3 years
Capitalized Software [Member] | Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	5 years
Other Software [Member] | Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	1 year
Other Software [Member] | Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	5 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	3 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Equipment and Capitalized Software [Line Items]
Property, equipment and capitalized software, useful life	10 years

Property, Equipment and Capit_5

Property, Equipment and Capitalized Software - Schedule of Capitalized Software Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Capitalized Software Cost [Abstract]
Capitalized software, beginning balance	$ 2,147	$ 1,864
Additions	1,105	283
Impairment	(855)
Capitalized software, ending balance	$ 2,397	$ 2,147

Property, Equipment and Capit_6

Property, Equipment and Capitalized Software - Schedule of Amortization Expense and Accumulated Amortization (Details) - Capitalized Software [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Line Items]
Accumulated amortization, beginning balance	$ 866	$ 745
Amortization expense	414	121
Accumulated amortization, ending balance	$ 1,280	$ 866

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details)	Mar. 03, 2020USD ($)	Mar. 03, 2020EUR (€)	Feb. 06, 2019USD ($)	Feb. 15, 2018USD ($)	Feb. 15, 2018EUR (€)	Dec. 31, 2020USD ($)	Sep. 27, 2019USD ($)	Jun. 29, 2018USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Mar. 03, 2020EUR (€)
Stardust SAS (StarDust) [Member]
Business Acquisition [Line Items]
Business acquisition, percentage acquired	100.00%										100.00%
Payments to acquire business	$ 6,122,000	€ 5,500,000
Foreign currency exchange rate	1.1145										1.1145
Earn-out contingency liability, basis for amount										An earn-out of up to $1.1 million (€1.0 million based on a EUR into USD exchange rate of 1.1145) can be earned, a portion of which will be payable in each period subject to the achievement of consolidated direct profit targets for fiscal 2020 and 2021. Additionally, for each €10,000 of consolidated direct profit achieved above the target, an additional €1,000 can be earned, with no maximum limit. There is no payout if the achievement is below the target threshold.
Threshold Limit Of Consolidated Direct Profit Achieved Above Target | €		10,000
Business Combination Contingent Consideration Additional Liability For Each Threshold Limit | €		€ 1,000
Fair value of the remaining contingent consideration liability	$ 100,000								$ 500,000
Stardust SAS (StarDust) [Member] | Selling General and Administrative Expenses [Member]
Business Acquisition [Line Items]
Business combination acquisition related costs including fair value adjustment of earn out liability and amortization of intangible assets									400,000
Business combination acquisition related costs including fair value adjustment of earn out liability and amortization of intangible assets									600,000
Stardust SAS (StarDust) [Member] | Other Current Liabilities
Business Acquisition [Line Items]
Fair value of the remaining contingent consideration liability						$ 400,000			400,000
Stardust SAS (StarDust) [Member] | Other Noncurrent Liabilities
Business Acquisition [Line Items]
Fair value of the remaining contingent consideration liability						100,000			100,000
Stardust SAS (StarDust) [Member] | Maximum [Member]
Business Acquisition [Line Items]
Earn-out contingency liability	$ 1,100,000										€ 1,000,000
Tech-IT PSF S.A. [Member]
Business Acquisition [Line Items]
Business acquisition, percentage acquired	100.00%		100.00%								100.00%
Payments to acquire business			$ 9,678,000
Foreign currency exchange rate			1.1386
Earn-out contingency liability			$ 1,700,000			300,000			300,000
Earn-out contingency liability, basis for amount										An earn-out of up to a maximum of $1.7 million (€1.5 million based on a EUR into USD exchange rate of 1.1386 at the time of acquisition) can be earned, a portion of which will be payable in each period subject to the achievement of direct profit targets for fiscal 2019 and 2020.  There is no payout if the achievement is below the target threshold.
Fair value of the remaining contingent consideration liability						0			0
Acquisition related costs			600,000
Fair value of acquisition			$ 600,000
Earn-out contingency liability						300,000
Tech-IT PSF S.A. [Member] | Selling General and Administrative Expenses [Member]
Business Acquisition [Line Items]
Business combination acquisition related costs including fair value adjustment of earn out liability and amortization of intangible assets									400,000	$ 800,000
Soft Company [Member]
Business Acquisition [Line Items]
Business acquisition, percentage acquired			100.00%	100.00%
Payments to acquire business				$ 16,910,000	€ 13,600,000
Foreign currency exchange rate				1.2392
Earn-out contingency liability, basis for amount										The Company had a contingent consideration liability related to an earn-out provision of which a portion was 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.
Business combination acquisition related costs including fair value adjustment of earn out liability and amortization of intangible assets									600,000	$ 1,300,000
Fair value of the remaining contingent consideration liability						0			$ 0
Fair value of acquisition				$ 2,000,000
Earn-out contingency liability						$ 900,000	$ 1,200,000	$ 900,000

Acquisitions - Summary of Acqui

Acquisitions - Summary of Acquisition Date Fair Value of Consideration (Details) $ in Thousands, € in Millions	Mar. 03, 2020USD ($)	Mar. 03, 2020EUR (€)	Feb. 06, 2019USD ($)	Feb. 15, 2018USD ($)	Feb. 15, 2018EUR (€)
Stardust SAS (StarDust) [Member]
Business Acquisition [Line Items]
Cash consideration	$ 6,122	€ 5.5
Fair value of contingent consideration	111
Fair value of purchase consideration	$ 6,233
Tech-IT PSF S.A. [Member]
Business Acquisition [Line Items]
Cash consideration			$ 9,678
Fair value of contingent consideration			569
Fair value of purchase consideration			$ 10,247
Soft Company [Member]
Business Acquisition [Line Items]
Cash consideration				$ 16,910	€ 13.6
Fair value of contingent consideration				1,997
Fair value of purchase consideration				$ 18,907

Acquisitions - Summary of Alloc

Acquisitions - Summary of Allocation of Aggregate Purchase Consideration to Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Mar. 03, 2020	Dec. 31, 2019	Feb. 06, 2019	Dec. 31, 2018	Feb. 15, 2018
Assets Acquired:
Goodwill	$ 21,275		$ 16,681		$ 11,664
Liabilities Assumed:
Goodwill	$ 21,275		$ 16,681		$ 11,664
Stardust SAS (StarDust) [Member]
Assets Acquired:
Cash		$ 1,798
Accounts receivable		1,303
Prepaids & other		71
Property & equipment, net		327
Acquired intangibles		1,282
Goodwill		2,757
Total assets acquired		7,538
Liabilities Assumed:
Accounts payable		285
Accrued compensation		307
Taxes payable		222
Other liabilities		163
Deferred income taxes		328
Total liabilities assumed		1,305
Net assets acquired		6,233
Cash		1,798
Accounts receivable		1,303
Prepaids & other		71
Property & equipment, net		327
Acquired intangibles		1,282
Goodwill		2,757
Total assets acquired		7,538
Accounts payable		285
Accrued compensation		307
Other liabilities		163
Deferred income taxes		328
Total liabilities assumed		$ 1,305
Tech-IT PSF S.A. [Member]
Assets Acquired:
Cash				$ 1,217
Accounts receivable				4,491
Prepaids & other				1,122
Property & equipment, net				98
Acquired intangibles				4,099
Goodwill				5,331
Total assets acquired				16,358
Liabilities Assumed:
Accounts payable				2,378
Accrued compensation				172
Other liabilities				2,447
Deferred income taxes				1,114
Total liabilities assumed				6,111
Net assets acquired				10,247
Cash				1,217
Accounts receivable				4,491
Prepaids & other				1,122
Property & equipment, net				98
Acquired intangibles				4,099
Goodwill				5,331
Total assets acquired				16,358
Accounts payable				2,378
Accrued compensation				172
Other liabilities				2,447
Deferred income taxes				1,114
Total liabilities assumed				$ 6,111
Soft Company [Member]
Assets Acquired:
Cash						$ 4,059
Accounts receivable						5,551
Prepaids & other						243
Property & equipment, net						53
Acquired intangibles						7,238
Goodwill						12,720
Total assets acquired						29,864
Liabilities Assumed:
Accounts payable						4,085
Accrued compensation						2,669
Other liabilities						2,006
Deferred income taxes						1,827
Other long-term liabilities						370
Total liabilities assumed						10,957
Net assets acquired						18,907
Cash						4,059
Accounts receivable						5,551
Prepaids & other						243
Property & equipment, net						53
Acquired intangibles						7,238
Goodwill						12,720
Total assets acquired						29,864
Accounts payable						4,085
Accrued compensation						2,669
Other liabilities						2,006
Deferred income taxes						1,827
Other long-term liabilities						370
Total liabilities assumed						$ 10,957

Acquisitions - Summary of Intan

Acquisitions - Summary of Intangible Assets Acquired (Details) - USD ($) $ in Thousands	Mar. 03, 2020	Feb. 06, 2019	Feb. 15, 2018
Stardust SAS (StarDust) [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration	$ 1,282
Stardust SAS (StarDust) [Member] | Trademarks [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration	$ 100
Estimated Economic Life	2 years
Stardust SAS (StarDust) [Member] | Technology [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration	$ 591
Estimated Economic Life	10 years
Stardust SAS (StarDust) [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration	$ 591
Estimated Economic Life	7 years
Tech-IT PSF S.A. [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration		$ 4,099
Tech-IT PSF S.A. [Member] | Trademarks [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration		$ 683
Estimated Economic Life		2 years
Tech-IT PSF S.A. [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration		$ 3,416
Estimated Economic Life		8 years
Soft Company [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration			$ 7,238
Soft Company [Member] | Trademarks [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration			$ 749
Estimated Economic Life			2 years
Soft Company [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Fair value of purchase consideration			$ 6,489
Estimated Economic Life			13 years

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Line of Credit Facility [Line Items]
Long-term debt	$ 0	$ 5,290,000
Maximum amount outstanding	12,000,000	22,300,000
Average amount outstanding	$ 6,400,000	$ 10,400,000
Weighted-average interest rate	1.90%	2.80%
Commitment fees	$ 200,000	$ 300,000	$ 300,000
Interest expense	$ 200,000	$ 400,000	$ 200,000
Debt covenants, Maximum leverage ratio	1.10%
Debt covenants, Minimum tangible net worth	$ 5,000,000
Debt covenants, Maximum capital expenditures	5,000,000
Debt covenants threshold limit to test fixed charge coverage ratio	5,600,000
Total available borrowings	21,200,000
Debt covenants, EBITDA	15,400,000
Capital expenditures	$ 2,000,000
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	2022-12
Letters of Credit [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000,000

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 25, 2020	Jun. 26, 2020	Mar. 27, 2020	Dec. 31, 2019	Sep. 27, 2019	Jun. 28, 2019	Mar. 29, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Domestic and foreign components of income (loss) before income taxes are as follows:
Domestic									$ 2,497	$ 2,306	$ (1,119)
Foreign									8,164	3,983	3,388
Income before income taxes	$ 3,505	$ 2,158	$ 3,122	$ 1,876	$ 2,533	$ 1,322	$ 1,487	$ 947	10,661	6,289	2,269
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current U.S. federal									258	62	16
Current Foreign									2,679	1,947	1,937
Current U.S. state and local									365	107	107
Current Total current tax									3,302	2,116	2,060
Deferred tax:
Deferred U.S. federal											3,939
Deferred Foreign									(280)	48	(784)
Deferred U.S. state and local											(129)
Deferred income taxes									(280)	48	3,026
Total tax	1,600	(673)	1,363	732	862	443	544	315	3,022	2,164	5,086
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Tax at statutory rate									2,239	1,321	476
State tax, net of federal benefit									53	121	(12)
Non-taxable income									(393)	(250)	(300)
Non-deductible expenses									569	720	607
Change in estimate primarily related to foreign taxes									(227)	100	(767)
Change in valuation allowance related to U.S. federal taxes									1,952	(629)	4,154
Change in estimate primarily related to U.S. federal taxes									(1,141)
Tax credits									(679)	(164)	(389)
GILTI									146	376	662
Foreign rate differential									488	531	608
Other, net									15	38	47
Total tax	$ 1,600	$ (673)	$ 1,363	$ 732	$ 862	$ 443	$ 544	$ 315	$ 3,022	$ 2,164	$ 5,086
Effective income tax rate									28.30%	34.40%	224.20%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes Disclosure [Line Items]
Effective income tax rate reconciliation, at federal statutory income tax rate, percent	21.00%
Deferred tax asset valuation allowance	$ 7,664,000	$ 5,695,000	$ 5,590,000	$ 2,505,000
Change in deferred tax asset valuation allowance	2,000,000
Penalties and interest accrued	0	0
Net income taxes paid	4,200,000	$ 2,500,000	$ 2,100,000
State and Local Jurisdiction [Member]
Income Taxes Disclosure [Line Items]
Operating loss carryforwards	$ 1,700,000
Operating loss carryforwards expiration year	2021
Netherlands [Member]
Income Taxes Disclosure [Line Items]
Operating loss carryforwards	$ 500,000
Netherlands [Member] | Earliest Tax Year [Member]
Income Taxes Disclosure [Line Items]
Operating loss carryforwards expiration year	2021
Netherlands [Member] | Latest Tax Year [Member]
Income Taxes Disclosure [Line Items]
Operating loss carryforwards expiration year	2026
United Kingdom [Member]
Income Taxes Disclosure [Line Items]
Operating loss carryforwards	$ 1,100,000
COVID-19 [ Member]
Income Taxes Disclosure [Line Items]
Deferred tax asset valuation allowance	5,200,000
Income Tax Expense [Member]
Income Taxes Disclosure [Line Items]
Change in deferred tax asset valuation allowance	$ 2,000,000

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Assets
Deferred compensation	$ 5,475	$ 4,832
Loss and credit carryforwards	522	725
Accruals deductible for tax purposes when paid	1,551	166
State taxes	836	580
Depreciation	52	81
Unrealized gain	12	232
Leases	5,686	5,444
Other	88	23
Gross deferred tax assets	14,222	12,083
Deferred tax asset valuation allowance	(7,664)	(5,695)	$ (5,590)	$ (2,505)
Gross deferred tax assets less valuation allowance	6,558	6,388
Liabilities
Amortization	(2,317)	(2,189)
Depreciation	(312)	(378)
Leases	(5,686)	(5,444)
Deferred compensation	(24)	(25)
Gross deferred tax liabilities	(8,339)	(8,036)
Net deferred tax liabilities	(1,781)	(1,648)
Net non-current assets	393	453	$ 767
Net non-current liabilities	(2,174)	(2,101)
Net deferred tax liabilities	$ (1,781)	$ (1,648)

Lease Commitments - Additional

Lease Commitments - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Maximum potential payment increase	5.00%
Operating lease cost	$ 6.4	$ 6.8
Short-term lease cost	0.6	0.5
Variable lease cost	0.5	$ 0.6
Lessee operating, lease lease not yet commenced, lease payments	$ 3.7

Lease Commitments - Summary of

Lease Commitments - Summary of Maturities of Lease Liabilities for Operating Liabilities (Details) $ in Thousands	Dec. 31, 2020USD ($)
Operating Lease Liabilities Payments Due [Abstract]
2021	$ 6,501
2022	5,076
2023	3,662
2024	2,240
2025	1,515
2026 & thereafter	4,155
Total undiscounted operating lease payments	23,149
Less: Interest	(1,158)
Total present value of operating lease liabilities	$ 21,991

Lease Commitments - Summary o_2

Lease Commitments - Summary of Weighted Average Remaining Lease Term, Discount Rate and Supplemental Cash Flow Information for All Operating Leases (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Lease Cost [Abstract]
Weighted average remaining lease term (years)	5 years 10 months 28 days
Weighted average remaining discount rate	2.03%
Cash paid for amounts included in the measurement of lease liabilities
Operating cash outflow from operating leases	$ 6,450
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 5,299

Lease Commitments - Summary o_3

Lease Commitments - Summary of Minimum Obligations under Operating Leases (Details) $ in Thousands	Dec. 31, 2019USD ($)
Leases [Abstract]
2020	$ 5,979
2021	4,696
2022	3,255
2023	2,257
2024	1,485
Later years	4,828
Minimum future obligations	$ 22,500

Deferred Compensation Benefit_2

Deferred Compensation Benefits - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Deferred Compensation Text Details [Line Items]
Comprehensive pension gain (loss)	$ 2,286,000	$ 2,847,000	$ (1,387,000)
Amounts not recognized as net periodic benefit, net of tax	(11,722,000)	(9,436,000)
Pension loss adjustment, net of tax	2,300,000	2,800,000	900,000
FDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit payments	0	0
Estimated future employer contributions, next year	0
Benefit obligation	600,000	$ 300,000
Comprehensive pension gain (loss)	$ 200,000
Discount rate	0.35%	0.80%
Change in discount rate	0.45%
Amounts not recognized as net periodic benefit, net of tax	$ 100,000
FDBP [Member] | Maximum [Member]
Deferred Compensation Text Details [Line Items]
Comprehensive pension gain (loss)		$ (100,000)
Amounts not recognized as net periodic benefit, net of tax		(100,000)
SDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit payments	0
Estimated future employer contributions, next year	$ 0
Discount rate	0.35%
Amounts not recognized as net periodic benefit, net of tax		0
SDBP [Member] | Maximum [Member]
Deferred Compensation Text Details [Line Items]
Benefit obligation	$ 100,000
Comprehensive pension gain (loss)	100,000
Amounts not recognized as net periodic benefit, net of tax	100,000
ESBP [Member]
Deferred Compensation Text Details [Line Items]
Estimated future employer contributions, next year	500,000
Benefit obligation	4,800,000	5,200,000
Comprehensive pension gain (loss)	$ (200,000)	$ (300,000)
Discount rate	1.56%	2.60%
Change in discount rate	1.04%
Amounts not recognized as net periodic benefit, net of tax	$ 1,100,000	$ 1,200,000
ESBP [Member] | Maximum [Member]
Deferred Compensation Text Details [Line Items]
Increase (decrease) in plan liabilities	400,000
NDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit obligation	$ 16,900,000	$ 14,500,000
Discount rate	0.40%	0.90%
Change in discount rate	0.50%
Increase (decrease) in plan liabilities	$ 2,400,000
Targeted minimum return	4.00%	4.00%
Guaranteed return	4.00%	4.00%
Amounts not recognized as net periodic benefit, net of tax	$ 9,300,000	$ 7,500,000
BDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit obligation	$ 12,400,000	$ 10,600,000
Discount rate	0.50%	0.85%
Change in discount rate	0.35%
Increase (decrease) in plan liabilities	$ 1,800,000
Targeted minimum return	3.20%	3.25%
BDBP [Member]
Deferred Compensation Text Details [Line Items]
Amounts not recognized as net periodic benefit, net of tax	$ 1,300,000	$ 800,000
ESBP, NDBP, BDBP, FDBP and SDBP [Member]
Deferred Compensation Text Details [Line Items]
Benefit obligation	34,729,000	30,629,000	27,597,000
Pension loss adjustment, net of tax	2,700,000	3,300,000	300,000
Amount to be recognized as components of net periodic benefit in next year	500,000
Employer contributions	1,188,000	1,145,000
Key Employee Non Qualified Deferred Compensation Plan [Member]
Deferred Compensation Text Details [Line Items]
Employer contributions	0	0	0
Non Employee Director Deferred Compensation Plan [Member]
Deferred Compensation Text Details [Line Items]
Employer contributions	$ 0	$ 0	$ 0

Deferred Compensation Benefit_3

Deferred Compensation Benefits - Schedule of Net Periodic Pension Cost (Details) - Deferred Compensation and Other Benefits [Member] - Executive Officer [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 428	$ 330	$ 340
Interest cost	355	583	581
Expected return on assets	(657)	(612)	(650)
Amortization of actuarial loss	304	190	287
Net periodic pension cost	$ 430	$ 491	$ 558

Deferred Compensation Benefit_4

Deferred Compensation Benefits - Deferred Compensation Benefits Change in Benefit Obligation and Reconciliation of Fair Value (Details) - ESBP, NDBP, BDBP, FDBP and SDBP [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Changes in Benefit Obligation
Benefit obligation at beginning of period	$ 30,629	$ 27,597
Service cost	428	330
Interest cost	355	583
Benefits paid	(996)	(862)
Acquisition	22
Actuarial loss (gain)	1,733	3,310
Effect of exchange rate changes	2,558	(329)
Benefit obligation at end of period	34,729	30,629
Reconciliation of Fair Value of Plan Assets
Fair value of plan assets at beginning of period	18,079	17,403
Actual return on plan assets	603	610
Employer contributions	1,188	1,145
Benefits paid	(968)	(855)
Effect of exchange rate changes	1,754	(224)
Fair value of plan assets at end of period	20,656	18,079
Accrued benefit cost	$ 14,073	$ 12,550

Deferred Compensation Benefit_5

Deferred Compensation Benefits - Schedule of Accrued Benefit Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
ESBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Current liabilities	$ 512	$ 555
Non-current liabilities	$ 4,261	$ 4,635
Benefit obligation	1.56%	2.60%
Net periodic pension cost	2.60%	3.76%
NDBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-current liabilities	$ 8,783	$ 7,099
Benefit obligation	0.40%	0.90%
Net periodic pension cost	0.90%	1.90%
Expected return on plan assets	4.00%	4.00%
BDBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-current assets	$ 97	$ 95
Benefit obligation	0.50%	0.85%
Net periodic pension cost	0.50%	0.85%
Salary increase rate	3.55%	3.65%
Expected return on plan assets	3.20%	3.25%
FDBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-current liabilities	$ 580	$ 356
Benefit obligation	0.35%	0.80%
Net periodic pension cost	0.80%	1.60%
Salary increase rate	1.75%	1.75%
SDBP [Member]
Defined Benefit Plan Disclosure [Line Items]
Non-current liabilities	$ 34
Benefit obligation	0.35%
Net periodic pension cost	0.45%
Salary increase rate	1.75%

Deferred Compensation Benefit_6

Deferred Compensation Benefits - Deferred Compensation Benefits Anticipated Benefit Payments (Details) - ESBP, NDBP, BDBP, FDBP and SDBP [Member] $ in Thousands	Dec. 31, 2020USD ($)
Defined Benefit Plan Disclosure [Line Items]
2021	$ 908
2022	903
2023	890
2024	948
2025	1,518
2026 - 2030	5,073
Total	$ 10,240

Employee Benefits - Additional

Employee Benefits - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Employee 401(K) profit sharing plan, maximum annual matching per employee	6.00%
Employee 401(K) profit sharing plan, employer matching contribution	50.00%
Defined Contribution Plan, Cost Recognized	$ 0	$ 0	$ 0
Europe [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Cost Recognized	$ 200	$ 300	$ 200

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Stockholders Equity Note [Abstract]
Employee Stock Purchase Plan (ESPP): Maximum annual contribution per employee	10.00%
Employee Stock Purchase Plan (ESPP), Shares in ESPP	25,000
Employee Stock Purchase Plan (ESPP), Shares purchased	29,000	32,000	21,000
Employee Stock Purchase Plan (ESPP), Weighted average purchase price	$ 4.90	$ 4.57	$ 5.87
Preferred stock, shares authorized	2,500,000	2,500,000
Preferred stock, par or stated value per share	$ 0.01	$ 0.01
Preferred stock, shares outstanding	0	0

Equity-Based Compensation - Sum

Equity-Based Compensation - Summary of Equity-Based Compensation Expense, the Corresponding Tax Benefit and Net Equity-Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Equity-based compensation expense	$ 2,483	$ 1,748	$ 2,353
Net equity-based compensation expense	$ 2,483	$ 1,748	$ 2,353

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-average fair value on the date of grant of stock options granted	$ 1.77	$ 1.26	$ 1.91
Increase in stock price	$ 6.12
Stock-based compensation expense for non-vested equity-based compensation	$ 3,000
Stock based compensation expense, recognition period	14 months
Employee Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted	0
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividends paid	$ 0	$ 0	$ 0
Restricted Stock [Member] | Stock Vesting, One Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage	33.00%	33.00%	33.00%
Restricted Stock [Member] | Stock Vesting, Two Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage	25.00%	25.00%	25.00%
Restricted Stock [Member] | Stock Vesting, Three Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage	33.00%	33.00%	33.00%
Restricted Stock [Member] | Stock Vesting, Four Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares vesting percentage	33.00%	33.00%	33.00%
Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-average fair value on the date of grant of stock options granted			$ 8.18
Restricted stock and stock units, granted			216,600
Number of shares, cancelled	0
Number of shares, outstanding	128,300
Restricted stock and stock units, granted			216,600
Number of shares, cancelled	0
Number of shares, outstanding	128,300
Increase in stock price			$ 8.18
Expected volatility			34.50%
Expected dividend yield			0.00%
Risk-free rate of return			2.47%
Performance Shares [Member] | Stock Vesting, One Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period			3 years
Shares vesting percentage			50.00%
Increase in stock price			$ 12.27
Percentage of shares to be increased before vesting period			50.00%
Shares performance period			30 days
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]
Increase in stock price			$ 2.30
Performance Shares [Member] | Stock Vesting, Two Year From Grant Date [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period			3 years
Shares vesting percentage			50.00%
Increase in stock price			$ 16.36
Percentage of shares to be increased before vesting period			100.00%
Shares performance period			30 days
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]
Increase in stock price			$ 1.30
Minimum [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period	3 years
Maximum [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period	4 years
2010 Equity Award Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for grant	0
Stock options granted	173,010	26,500	13,100
Options exercised (in shares)	45,096	45,096	100,000
2010 Equity Award Plan [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock and stock units, granted	599,928	636,268	483,800
Number of shares, cancelled	129,878	228,151	35,393
Number of shares, outstanding	1,484,985	1,146,884	850,927	507,036
Restricted stock and stock units, granted	599,928	636,268	483,800
Number of shares, cancelled	129,878	228,151	35,393
Number of shares, outstanding	1,484,985	1,146,884	850,927	507,036
2010 Equity Award Plan [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable	3 years
Award vesting period	1 year
2010 Equity Award Plan [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable	4 years
Award vesting period	15 years
2020 Equity Award Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares authorized	1,950,000
2020 Equity Award Plan [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable	3 years
Award vesting period	1 year
2020 Equity Award Plan [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable	4 years
Award vesting period	15 years
2000 Equity Award Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for grant	0
Expiration period	9 years 6 months
Options exercised (in shares)		80,000	286,875
Intrinsic value of shares exercised	$ 100	$ 100	$ 1,100
2000 Equity Award Plan [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares, outstanding	40,000	40,000	40,000	40,000
Number of shares, outstanding	40,000	40,000	40,000	40,000
2000 Equity Award Plan [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable	3 years
Award vesting period	1 year
2000 Equity Award Plan [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Years of annual installments in which stock options become exercisable	4 years
Expiration period	15 years
1991 Equity Award Plan [Member] | Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares available for grant	19,866
Number of shares authorized	800,000
Number of shares, cancelled	1,925	10,874	2,400
Number of shares, outstanding	10,980	24,375	56,117	90,454
Number of shares, cancelled	1,925	10,874	2,400
Number of shares, outstanding	10,980	24,375	56,117	90,454
2010 Equity Award Plan [Member] | Employee Stock Option [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted	173,010
2010 Equity Award Plan [Member] | Performance Shares [Member] | Senior Management [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Award vesting period	3 years	3 years
Weighted-average fair value on the date of grant of stock options granted	$ 5.88	$ 4.93
Shares vesting percentage	100.00%	100.00%
Restricted stock and stock units, granted	115,410	217,542
Performance conditions	Under these grant agreements, the Company’s cumulative three-year non-GAAP earnings per share for the years 2020, 2021, and 2022 must equal or exceed $1.77 for 100% of the grants to vest. If the combined cumulative three-year non-GAAP earnings per share is 80% or more but less than 100% of the earnings per share target, a pro-rata portion of the grants shall vest. If at least 80% of the three-year non-GAAP earnings per share target is not met, the grants will expire.	Under these grant agreements, the Company’s cumulative three-year non-GAAP earnings per share for the years 2019, 2020, and 2021 must equal or exceed $1.42 for 100% of the grants to vest. If the combined cumulative three-year non-GAAP earnings per share is 80% or more but less than 100% of the earnings per share target, a pro-rata portion of the grants shall vest. If at least 80% of the three-year non-GAAP earnings per share target is not met, the grants will expire
Increase in stock price	$ 1.77	$ 1.42
Percentage of shares to be increased before vesting period	80.00%	80.00%
Fair value of performance share units	$ 700	$ 1,100
Number of shares, cancelled	0
Number of shares, outstanding	115,410	217,542
Restricted stock and stock units, granted	115,410	217,542
Number of shares, cancelled	0
Number of shares, outstanding	115,410	217,542

Equity-Based Compensation - S_2

Equity-Based Compensation - Summary of Weighted-Average Assumptions Used to Estimate Fair Value of Options (Details) - Employee Stock Option [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected life (years)	3 years 8 months 12 days	3 years 8 months 12 days	3 years 8 months 12 days
Dividend yield	0.00%	0.00%	0.00%
Risk-free interest rate	2.20%	2.20%	2.40%
Expected volatility	36.10%	36.10%	34.90%

Equity-Based Compensation - S_3

Equity-Based Compensation - Summary of Stock Option Activity Under the 2010 Plan and Equity Plan (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
2010 Equity Award Plan [Member]
Stock Option Activity, Options
Beginning of period, outstanding (in shares)	731,234	800,155	887,055
Options granted (in shares)	173,010	26,500	13,100
Options exercised (in shares)	(45,096)	(45,096)	(100,000)
Options canceled or forfeited (in shares)		(50,325)
End of period, outstanding (in shares)	859,148	731,234	800,155
Options exercisable (in shares)	662,247
Weighted-Average Exercise Price
Beginning of period (weighted-average price)	$ 12.69	$ 12.18	$ 11.74
Options granted (weighted-average price)	5.88	4.20	6.45
Options exercised (weighted-average price)	4.95	4.95	7.52
Options canceled or forfeited (weighted-average price)		6.97
End of period (weighted-average price)	11.73	$ 12.69	$ 12.18
Options exercisable (weighted-average price)	$ 13.51
2000 Equity Award Plan [Member]
Stock Option Activity, Options
Beginning of period, outstanding (in shares)	295,425	447,550	734,425
Options exercised (in shares)		(80,000)	(286,875)
Options canceled or forfeited (in shares)	(50,125)	(72,125)
End of period, outstanding (in shares)	245,300	295,425	447,550
Options exercisable (in shares)	245,300
Weighted-Average Exercise Price
Beginning of period (weighted-average price)	$ 5.89	$ 5.42	$ 5.13
Options exercised (weighted-average price)		3.57	4.67
Options canceled or forfeited (weighted-average price)	7.18	5.57
End of period (weighted-average price)	5.62	$ 5.89	$ 5.42
Options exercisable (weighted-average price)	$ 5.62

Equity-Based Compensation - S_4

Equity-Based Compensation - Summary of Restricted Stock Activity Under the 2010 Plan, Equity Plan and the 1991 Restricted Stock Plan (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
2010 Equity Award Plan [Member]
Restricted Stock Activity
Beginning of period, outstanding (in shares)	1,146,884	850,927	507,036
Restricted stock and stock units, granted	599,928	636,268	483,800
Released (in shares)	(131,949)	(112,160)	(104,516)
Canceled or forfeited (in shares)	(129,878)	(228,151)	(35,393)
End of period, outstanding (in shares)	1,484,985	1,146,884	850,927
Restricted stock grants (in shares)	599,928	636,268	483,800
Weighted-Average Fair Value
Beginning of period (weighted-average fair value)	$ 5.49	$ 6.65	$ 5.40
Restricted stock grants (weighted-average fair value)	5.02	4.42	7.61
Released (weighted-average fair value)	5.02	5.59	5.52
Canceled or forfeited (weighted-average fair value)	5.41	6.80	5.11
End of period (weighted-average fair value)	$ 5.35	$ 5.49	$ 6.65
2000 Equity Award Plan [Member]
Restricted Stock Activity
Beginning of period, outstanding (in shares)	40,000	40,000	40,000
End of period, outstanding (in shares)	40,000	40,000	40,000
Weighted-Average Fair Value
Beginning of period (weighted-average fair value)	$ 4.97	$ 4.97	$ 4.97
End of period (weighted-average fair value)	$ 4.97	$ 4.97	$ 4.97
1991 Equity Award Plan [Member]
Restricted Stock Activity
Beginning of period, outstanding (in shares)	24,375	56,117	90,454
Released (in shares)	(11,470)	(20,868)	(31,937)
Canceled or forfeited (in shares)	(1,925)	(10,874)	(2,400)
End of period, outstanding (in shares)	10,980	24,375	56,117
Weighted-Average Fair Value
Beginning of period (weighted-average fair value)	$ 5.75	$ 5.87	$ 6.76
Released (weighted-average fair value)	5.75	6.40	8.41
Canceled or forfeited (weighted-average fair value)	5.75	5.15	5.75
End of period (weighted-average fair value)	$ 5.75	$ 5.75	$ 5.87

Equity-Based Compensation - S_5

Equity-Based Compensation - Summary of Stock Options Outstanding for the 2010 Plan and Equity Plan (Details)	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
2010 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	859,148
Weighted-average price	$ 11.73
Weighted average remaining contractual life	5 years 10 months 24 days
Aggregate intrinsic value | $	$ 207,140
2000 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	245,300
Weighted-average price	$ 5.62
Weighted average remaining contractual life	3 years 1 month 6 days
Aggregate intrinsic value | $	$ 207,041
Range of Exercise Prices, $12.16 ? $13.75 [Member] | 2010 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	232,375
Weighted-average price	$ 13.42
Weighted average remaining contractual life	5 years 1 month 6 days
Exercise price range, lower limit	$ 12.16
Exercise price range, upper limit	$ 13.75
Range of Exercise Prices, $15.04 ? $16.93 [Member] | 2010 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	105,096
Weighted-average price	$ 15.83
Weighted average remaining contractual life	2 years 6 months
Exercise price range, lower limit	$ 15.04
Exercise price range, upper limit	$ 16.93
Range of Exercise Prices, $20.68 - $21.41 [Member] | 2010 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	148,000
Weighted-average price	$ 21.17
Weighted average remaining contractual life	5 years 8 months 12 days
Exercise price range, lower limit	$ 20.68
Exercise price range, upper limit	$ 21.41
Range of Exercise Prices, $4.15 ? $4.78 [Member] | 2000 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	105,300
Weighted-average price	$ 4.65
Weighted average remaining contractual life	2 years 6 months
Aggregate intrinsic value | $	$ 154,841
Exercise price range, lower limit	$ 4.15
Exercise price range, upper limit	$ 4.78
Range of Exercise Prices, $5.25 ? $7.18 [Member] | 2000 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	140,000
Weighted-average price	$ 6.35
Weighted average remaining contractual life	3 years 6 months
Aggregate intrinsic value | $	$ 52,200
Exercise price range, lower limit	$ 5.25
Exercise price range, upper limit	$ 7.18
Range of Exercise Prices, $4.20 ? $7.48 [Member] | 2010 Equity Award Plan [Member]
Share-based Compensation Details
Number of options outstanding (in shares) | shares	373,677
Weighted-average price	$ 5.78
Weighted average remaining contractual life	7 years 4 months 24 days
Aggregate intrinsic value | $	$ 207,140
Exercise price range, lower limit	$ 4.20
Exercise price range, upper limit	$ 7.48

Equity-Based Compensation - S_6

Equity-Based Compensation - Summary of Stock Options that are Exercisable for the 2010 Plan and the Equity Plan (Details)	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
2010 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	662,247
Outstanding, weighted-average exercise price	$ 13.51
Weighted average remaining contractual life	4 years 10 months 24 days
Aggregate intrinsic value | $	$ 129,396
2000 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	245,300
Outstanding, weighted-average exercise price	$ 5.62
Weighted average remaining contractual life	3 years 1 month 6 days
Aggregate intrinsic value | $	$ 207,041
Range of Exercise Prices, $12.16 ? $13.75 [Member] | 2010 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	232,375
Outstanding, weighted-average exercise price	$ 13.42
Weighted average remaining contractual life	5 years 1 month 6 days
Exercise price range, lower limit	$ 12.16
Exercise price range, upper limit	$ 13.75
Range of Exercise Prices, $15.04 ? $16.93 [Member] | 2010 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	105,096
Outstanding, weighted-average exercise price	$ 15.83
Weighted average remaining contractual life	2 years 6 months
Exercise price range, lower limit	$ 15.04
Exercise price range, upper limit	$ 16.93
Range of Exercise Prices, $20.68 - $21.41 [Member] | 2010 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	148,000
Outstanding, weighted-average exercise price	$ 21.17
Weighted average remaining contractual life	5 years 8 months 12 days
Exercise price range, lower limit	$ 20.68
Exercise price range, upper limit	$ 21.41
Range of Exercise Prices, $4.15 ? $4.78 [Member] | 2000 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	105,300
Outstanding, weighted-average exercise price	$ 4.65
Range of Exercise Prices, $5.25 ? $7.18 [Member] | 2000 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	140,000
Outstanding, weighted-average exercise price	$ 6.35
Weighted average remaining contractual life	3 years 6 months
Aggregate intrinsic value | $	$ 52,200
Exercise price range, lower limit	$ 5.25
Exercise price range, upper limit	$ 7.18
Range of Exercise Prices, $4.15 ? $4.78 [Member] | 2000 Equity Award Plan [Member]
Share-based Compensation Details
Weighted average remaining contractual life	2 years 6 months
Aggregate intrinsic value | $	$ 154,841
Exercise price range, lower limit	$ 4.15
Exercise price range, upper limit	$ 4.78
Range of Exercise Prices, $4.20 ? $7.48 [Member] | 2010 Equity Award Plan [Member]
Share-based Compensation Details
Options exercisable (in shares) | shares	176,776
Outstanding, weighted-average exercise price	$ 5.84
Weighted average remaining contractual life	5 years 7 months 6 days
Aggregate intrinsic value | $	$ 129,396
Exercise price range, lower limit	$ 4.20
Exercise price range, upper limit	$ 7.48

Significant Clients - Additiona

Significant Clients - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)Client	Dec. 31, 2019USD ($)Client	Dec. 31, 2018USD ($)Client
Segment Reporting Information [Line Items]
Accounts receivable, net	$ 76,892	$ 88,772
Number of major client | Client	0	0	0
IBM [Member]
Segment Reporting Information [Line Items]
Revenue	$ 77,500	$ 84,900	$ 80,600
Services agreement expiration date	Oct. 27, 2023
Accounts receivable, net	$ 11,300	$ 23,000
IBM [Member] | Customer Concentration Risk [Member] | Sales Revenue, Services, Net [Member]
Segment Reporting Information [Line Items]
Revenue, percent	21.20%	21.50%	22.50%

Enterprise-Wide Disclosures - A

Enterprise-Wide Disclosures - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020segment
Segment Reporting [Abstract]
Number of operating segments	1

Enterprise-Wide Disclosures - S

Enterprise-Wide Disclosures - Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 31, 2020	Sep. 25, 2020	Jun. 26, 2020	Mar. 27, 2020	Dec. 31, 2019	Sep. 27, 2019	Jun. 28, 2019	Mar. 29, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Enterprise-Wide Disclosures
Revenue		$ 101,348	$ 88,648	$ 89,146	$ 86,949	$ 99,320	$ 97,204	$ 100,408	$ 97,238	$ 366,091	$ 394,170	$ 358,769
Long-lived assets		14,612				14,818				14,612	14,818	11,592
Deferred tax assets, net of valuation allowance		393				453				393	453	767
United States [Member]
Enterprise-Wide Disclosures
Revenue										203,495	241,038	232,178
Long-lived assets		1,710				3,534				1,710	3,534	3,715
Deferred tax assets, net of valuation allowance						78					78
Belgium [Member]
Enterprise-Wide Disclosures
Revenue	[1]									59,851	52,468	$ 48,585
Threshold for separate geographic disclosure												10.00%
Luxembourg [Member]
Enterprise-Wide Disclosures
Revenue	[2]									66,411	64,852	$ 44,660
Long-lived assets	[2]	3,879				3,965				3,879	3,965
Threshold for separate geographic disclosure												10.00%
Threshold for long-lived asset geographic disclosure												10.00%
Other Countries [Member]
Enterprise-Wide Disclosures
Revenue										36,334	35,812	$ 33,346
Long-lived assets		2,182				2,195				2,182	2,195	1,835
Foreign Countries [Member]
Enterprise-Wide Disclosures
Revenue										162,596	153,132	126,591
France [Member]
Enterprise-Wide Disclosures
Long-lived assets	[3]	6,841				5,124				6,841	5,124	$ 6,042
Threshold for long-lived asset geographic disclosure												10.00%
Europe [Member]
Enterprise-Wide Disclosures
Deferred tax assets, net of valuation allowance		$ 393				$ 375				$ 393	$ 375	$ 767
[1]	Revenue for our Belgium operations has been disclosed separately as it exceeds 10% of consolidated revenue in at least one of the years presented.
[2]	Revenue and long-lived assets for our Luxembourg operations have been disclosed separately as they exceed 10% of the consolidated balances in at least one of the years presented
[3]	Long-lived assets for our France operations have been disclosed separately as they exceed 10% of consolidated long-lived assets in at least one of the years presented.

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) - Schedule of Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 25, 2020	Jun. 26, 2020	Mar. 27, 2020	Dec. 31, 2019	Sep. 27, 2019	Jun. 28, 2019	Mar. 29, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Quarterly Financial Data [Abstract]
Revenue	$ 101,348	$ 88,648	$ 89,146	$ 86,949	$ 99,320	$ 97,204	$ 100,408	$ 97,238	$ 366,091	$ 394,170	$ 358,769
Direct costs	79,721	69,101	70,408	69,903	79,079	78,462	82,072	79,522	289,133	319,135	290,282
Gross profit	21,627	19,547	18,738	17,046	20,241	18,742	18,336	17,716	76,958	75,035
Selling, general, and administrative expenses	18,302	17,723	16,824	14,979	17,833	17,218	16,483	16,589	67,828	68,123	66,407
Operating income	3,325	1,824	1,914	2,067	2,408	1,524	1,853	1,127	9,130	6,912	2,080
Interest and other income (expense), net	180	334	1,208	(191)	125	(202)	(366)	(180)	1,531	(623)
Income before income taxes	3,505	2,158	3,122	1,876	2,533	1,322	1,487	947	10,661	6,289	2,269
Provision for income taxes	1,600	(673)	1,363	732	862	443	544	315	3,022	2,164	5,086
Net income (loss)	$ 1,905	$ 2,831	$ 1,759	$ 1,144	$ 1,671	$ 879	$ 943	$ 632	$ 7,639	$ 4,125	$ (2,817)
Basic	$ 0.14	$ 0.21	$ 0.13	$ 0.08	$ 0.12	$ 0.07	$ 0.07	$ 0.05	$ 0.56	$ 0.31	$ (0.20)
Diluted	$ 0.13	$ 0.20	$ 0.12	$ 0.08	$ 0.12	$ 0.06	$ 0.07	$ 0.05	$ 0.53	$ 0.29	$ (0.20)

Quarterly Financial Data (Una_4

Quarterly Financial Data (Unaudited) - Schedule of Quarterly Financial Information (Parenthetical) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Sep. 25, 2020	Jun. 26, 2020	Dec. 31, 2020	Dec. 31, 2018
Unusual Or Infrequent Item [Line Items]
Non-taxable life insurance gain			$ 987	$ 807
Building | Buffalo, NY [Member]
Unusual Or Infrequent Item [Line Items]
Proceeds from sale of property		$ 2,500
Carrying value of property		1,600
Gain on sale of building		800
Casualty Events [Member]
Unusual Or Infrequent Item [Line Items]
Non-taxable life insurance gain	$ 600	$ 400

Schedule II-Valuation and Qua_2

Schedule II-Valuation and Qualifying Accounts - (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Valuation And Qualifying Accounts [Abstract]
Allowance for doubtful accounts, Balance at January 1		$ 84	$ 104	$ 133
Allowance for doubtful accounts additions	[1]	595	15	91
Allowance for doubtful accounts, Deductions	[1]	(118)	(35)	(120)
Allowance for doubtful accounts, Balance at December 31		561	84	104
Deferred tax asset valuation allowance, Balance at January 1		5,695	5,590	2,505
Deferred tax asset valuation allowance, Additions	[2]	2,389	886	4,118
Deferred tax asset valuation allowance, Deductions	[2]	(420)	(781)	(1,033)
Deferred tax asset valuation allowance, Balance at December 31		$ 7,664	$ 5,695	$ 5,590
[1]	These balances primarily reflect additions to the allowance charged to expense resulting from the normal course of business, less deductions for recovery of accounts that were previously reserved, and additions and deductions for foreign currency translation
[2]	These balances primarily reflect additions or deductions to the valuation allowance associated with the U.S. deferred tax assets, reversal of the valuation allowance against the U.K. and India deferred tax assets, changes in foreign currency exchange rates, and deductions for expiring net operating loss carryforwards