Crawford & Company (CRD-B) 10-Q 9 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Jul. 31, 2017
Document Information
Entity Registrant Name	CRAWFORD & CO
Entity Central Index Key	25,475
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Amendment Flag	false
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Class A Non-Voting
Document Information
Entity Common Stock, Shares Outstanding		31,294,849
Class B Voting
Document Information
Entity Common Stock, Shares Outstanding		24,573,394

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations Unaudited - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenues:
Revenues before reimbursements	$ 269,247	$ 282,343	$ 536,514	$ 559,577
Reimbursements	14,725	15,326	26,988	29,000
Total revenues	283,972	297,669	563,502	588,577
Costs and Expenses:
Costs of services provided, before reimbursements	186,327	200,362	378,881	401,795
Reimbursements	14,725	15,326	26,988	29,000
Total costs of services	201,052	215,688	405,869	430,795
Selling, general, and administrative expenses	57,327	61,060	117,319	117,857
Corporate interest expense, net of interest income of $224 and $151, for the three months ended June 30, 2017 and 2016, respectively, and $407 and $221 for the six months ended June 30, 2017 and 2016, respectivly	2,114	2,523	4,150	5,291
Restructuring and special charges	6,782	3,526	7,387	5,943
Total Costs and Expenses	267,275	282,797	534,725	559,886
Other Income	388	405	766	522
Income before income taxes	17,085	15,277	29,543	29,213
Provision for Income Taxes	6,812	6,116	11,647	11,423
Net Income	10,273	9,161	17,896	17,790
Net Income Attributable to Noncontrolling Interests and Redeemable Noncontrolling Interests	(72)	(534)	(31)	(533)
Net Income Attributable to Shareholders of Crawford & Company	$ 10,201	$ 8,627	$ 17,865	$ 17,257
Class A Non-Voting
Earnings Per Share - Basic:
Earnings per share - basic (usd per share)	$ 0.19	$ 0.16	$ 0.34	$ 0.33
Earnings Per Share - Diluted:
Earnings per share - diluted (usd per share)	$ 0.19	$ 0.16	$ 0.33	$ 0.33
Weighted-Average Shares Used to Compute Basic Earnings Per Share:
Weighted-average common shares outstanding, basic	31,394	30,725	31,401	30,635
Weighted-Average Shares Used to Compute Diluted Earnings Per Share:
Weighted-average common shares outstanding, diluted	32,119	31,253	32,181	31,031
Cash Dividends Per Share:
Cash dividends per share (usd per share)	$ 0.07	$ 0.07	$ 0.14	$ 0.14
Class B Voting
Earnings Per Share - Basic:
Earnings per share - basic (usd per share)	0.17	0.14	0.30	0.29
Earnings Per Share - Diluted:
Earnings per share - diluted (usd per share)	$ 0.17	$ 0.14	$ 0.29	$ 0.29
Weighted-Average Shares Used to Compute Basic Earnings Per Share:
Weighted-average common shares outstanding, basic	24,678	24,690	24,684	24,690
Weighted-Average Shares Used to Compute Diluted Earnings Per Share:
Weighted-average common shares outstanding, diluted	24,678	24,690	24,684	24,690
Cash Dividends Per Share:
Cash dividends per share (usd per share)	$ 0.05	$ 0.05	$ 0.1	$ 0.10

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Operations Unaudited (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
Interest income	$ 224	$ 151	$ 407	$ 221

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Comprehensive Income Unaudited - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 10,273	$ 9,161	$ 17,896	$ 17,790
Other Comprehensive Income:
Net foreign currency translation income, net of tax of $0 and $0, respectively	653	5,864	1,531	3,447
Amortization of actuarial losses for retirement plans included in net periodic pension cost, net of tax of $990 and $1,107 for the three months ended June 30, 2017 and 2016, respectively, and $1,979 and $2,213 for the six months ended June 30, 2017 and 2016, respectively	1,750	2,141	3,533	4,282
Other Comprehensive Income	2,403	8,005	5,064	7,729
Comprehensive Income	12,676	17,166	22,960	25,519
Comprehensive income attributable to noncontrolling interests and redeemable noncontrolling interests	(202)	(65)	653	550
Comprehensive Income Attributable to Shareholders of Crawford & Company	$ 12,474	$ 17,101	$ 23,613	$ 26,069

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income Unaudited (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement of Comprehensive Income [Abstract]
OCI, Tax on foreign currency translation gains (losses)	$ 0	$ 0	$ 0	$ 0
OCI, Tax on amortization of actuarial losses on retirement plans included in net periodic pension cost	$ 990	$ 1,107	$ 1,979	$ 2,213

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets Unaudited - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	[1]
Current Assets:
Cash and cash equivalents	$ 59,962	$ 81,569
Accounts receivable, less allowance for doubtful accounts of $15,798 and $14,499 respectively	168,047	153,566
Unbilled revenues, at estimated billable amounts	114,969	101,809
Income taxes receivable	3,781	3,781
Prepaid expenses and other current assets	25,025	24,006
Total Current Assets	371,784	364,731
Net Property and Equipment	28,329	29,605
Other Assets:
Goodwill	116,488	91,750
Intangible assets arising from business acquisitions, net	101,942	86,931
Capitalized software costs, net	84,779	80,960
Deferred income tax assets	28,764	30,379
Other noncurrent assets	58,188	51,503
Total Other Assets	390,161	341,523
TOTAL ASSETS	790,274	735,859
Current Liabilities:
Short-term borrowings	5,383	30
Accounts payable	50,520	51,991
Accrued compensation and related costs	56,604	74,466
Self-insured risks	13,705	14,771
Income taxes payable	6,831	3,527
Deferred rent	11,283	12,142
Other accrued liabilities	38,434	34,922
Deferred revenues	38,187	37,456
Current installments of long-term debt and capital leases	543	982
Total Current Liabilities	221,490	230,287
Noncurrent Liabilities:
Long-term debt and capital leases, less current installments	241,199	187,002
Deferred revenues	24,668	25,884
Accrued pension liabilities	95,782	105,175
Other noncurrent liabilities	23,769	28,247
Total Noncurrent Liabilities	385,418	346,308
Redeemable Noncontrolling Interests	7,362	0
Shareholders' Investment:
Additional paid-in capital	51,514	48,108
Retained earnings	270,221	261,562
Accumulated other comprehensive loss	(206,025)	(211,773)
Shareholders' Investment Attributable to Shareholders of Crawford & Company	171,610	153,883
Noncontrolling interests	4,394	5,381
Total Shareholders' Investment	176,004	159,264
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT	790,274	735,859
Class A Non-Voting
Shareholders' Investment:
Common stock outstanding, value	31,258	31,296
Class B Voting
Shareholders' Investment:
Common stock outstanding, value	$ 24,642	$ 24,690
[1]	Derived from the audited Consolidated Balance Sheet

Condensed Consolidated Balance7

Condensed Consolidated Balance Sheets Unaudited (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	[1]
Current Assets:
Allowance for doubtful accounts	$ 15,798	$ 14,499
Class A Non-Voting
Shareholders' Investment:
Par or stated value per share (usd per share)	$ 1	$ 1
Shares authorized (shares)	50,000,000	50,000,000
Shares issued (shares)	31,258,000	31,296,000
Shares outstanding (shares)	31,258,000	31,296,000
Class B Voting
Shareholders' Investment:
Par or stated value per share (usd per share)	$ 1	$ 1
Shares authorized (shares)	50,000,000	50,000,000
Shares issued (shares)	24,642,000	24,690,000
Shares outstanding (shares)	24,642,000	24,690,000
[1]	Derived from the audited Consolidated Balance Sheet.

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows Unaudited - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017		Jun. 30, 2016
Cash Flows From Operating Activities:
Net income	$ 17,896		$ 17,790
Reconciliation of net income to net cash (used in) provided by operating activities:
Depreciation and amortization	20,358		20,558
Stock-based compensation	3,405		1,957
Changes in operating assets and liabilities, net of effects of acquisitions and dispositions:
Accounts receivable, net	(12,192)		(7,437)
Unbilled revenues, net	(10,899)		(13,306)
Accrued or prepaid income taxes	4,078		3,224
Accounts payable and accrued liabilities	(24,626)		1,949
Deferred revenues	(658)		(4,084)
Accrued retirement costs	(10,409)		(5,247)
Prepaid expenses and other operating activities	(3,312)		(3,945)
Net cash (used in) provided by operating activities	(16,359)		11,459
Cash Flows From Investing Activities:
Acquisitions of property and equipment	(3,767)		(4,588)
Proceeds from disposals of property and equipment	316		0
Capitalization of computer software costs	(12,155)		(8,749)
Payments for business acquisitions, net of cash acquired	(36,029)		(3,672)
Other investing activities	(257)		(95)
Net cash used in investing activities	(51,892)		(17,104)
Cash Flows From Financing Activities:
Cash dividends paid	(6,869)		(6,762)
Payments related to shares received for withholding taxes under stock-based compensation plans	(435)		(4)
Proceeds from shares purchased under employee stock-based compensation plans	297		449
Decrease in note payable for stock repurchase	0		(2,206)
Repurchases of common stock	(3,434)		0
Increases in short-term and revolving credit facility borrowings	61,318		51,471
Payments on short-term and revolving credit facility borrowings	(4,897)		(52,825)
Payments on capital lease obligations	(693)		(935)
Dividends paid to noncontrolling interests	0		(210)
Other financing activities	0		(12)
Net cash provided by (used in) financing activities	45,287		(11,034)
Effects of exchange rate changes on cash and cash equivalents	1,357		(22)
Decrease in cash and cash equivalents	(21,607)		(16,701)
Cash and cash equivalents at beginning of year	81,569	[1]	76,066
Cash and cash equivalents at end of period	$ 59,962		$ 59,365
[1]	Derived from the audited Consolidated Balance Sheet

Condensed Consolidated Stateme9

Condensed Consolidated Statements of Shareholders' Investment Unaudited - USD ($) $ in Thousands		3 Months Ended					6 Months Ended
		Jun. 30, 2017	Mar. 31, 2017		Jun. 30, 2016	Mar. 31, 2016	Jun. 30, 2017		Jun. 30, 2016
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ 167,194	$ 159,264	[1]	$ 126,088	$ 124,351	$ 159,264	[1]	$ 124,351
Net income, including portion attributable to nonredeemable noncontrolling interest	[2]	10,476	7,801
Net income (loss), including portion attributable to noncontrolling interest		10,273			9,161	8,629	17,896		17,790
Other comprehensive income (loss)		2,403	2,661		8,005	(276)	5,064		7,729
Cash dividends paid		(3,428)	(3,441)		(3,389)	(3,373)
Stock-based compensation		2,109	1,296		1,228	729
Cumulative-effect adjustment of ASU 2016-09			692
Repurchases of common stock		(3,434)
Common stock activity		260	(398)		431	14
Acquisition of noncontrolling interests		424
Acquisition of noncontrolling interests			(681)			(3,800)
Dividends paid to noncontrolling interests					(23)	(186)
Ending balance		176,004	167,194		141,501	126,088	176,004		141,501
Net income (loss) attributable to redeemable noncontrolling interests		203	178
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		48,809	48,108		43,744	41,936	48,108		41,936
Stock-based compensation		2,109	1,296		1,228	729
Common stock activity		172	(629)		181
Acquisition of noncontrolling interests		424
Acquisition of noncontrolling interests			34			1,079
Ending balance		51,514	48,809		45,153	43,744	51,514		45,153
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		266,477	261,562		244,418	239,161	261,562		239,161
Net income, including portion attributable to nonredeemable noncontrolling interest	[2]	10,201	7,664
Net income (loss), including portion attributable to noncontrolling interest					8,627	8,630
Cash dividends paid		(3,428)	(3,441)		(3,389)	(3,373)
Cumulative-effect adjustment of ASU 2016-09			692
Repurchases of common stock		(3,029)
Ending balance		270,221	266,477		249,656	244,418	270,221		249,656
Accumulated Other Comprehensive Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(208,298)	(211,773)		(222,293)	(222,631)	(211,773)		(222,631)
Other comprehensive income (loss)		2,273	3,475		8,474	338	5,748		8,812
Ending balance		(206,025)	(208,298)		(213,819)	(222,293)	(206,025)		(213,819)
Shareholders' Investment Attributable to Shareholders of Crawford & Company
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		163,205	153,883		121,110	113,693	153,883		113,693
Net income, including portion attributable to nonredeemable noncontrolling interest	[2]		7,664
Net income (loss), including portion attributable to noncontrolling interest					8,627	8,630
Other comprehensive income (loss)		2,273	3,475		8,474	338
Cash dividends paid		(3,428)	(3,441)		(3,389)	(3,373)
Stock-based compensation		2,109	1,296		1,228	729
Cumulative-effect adjustment of ASU 2016-09			692
Repurchases of common stock		(3,434)
Common stock activity		260	(398)		431	14
Acquisition of noncontrolling interests		424
Acquisition of noncontrolling interests			34			1,079
Ending balance		171,610	163,205		136,481	121,110	171,610		136,481
Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		3,989	5,381		4,978	10,658	5,381		10,658
Net income, including portion attributable to nonredeemable noncontrolling interest	[2]	275	137
Net income (loss), including portion attributable to noncontrolling interest					534	(1)
Other comprehensive income (loss)		130	(814)		(469)	(614)
Acquisition of noncontrolling interests			(715)			(4,879)
Dividends paid to noncontrolling interests					(23)	(186)
Ending balance		4,394	3,989		5,020	4,978	4,394		5,020
Class A Non-Voting | Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		31,527	31,296		30,551	30,537	31,296		30,537
Repurchases of common stock		(357)
Common stock activity		88	231		250	14
Ending balance		31,258	31,527		30,801	30,551	31,258		30,801
Class B Voting | Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		24,690	24,690		24,690	24,690	24,690		24,690
Repurchases of common stock		(48)
Common stock activity			0		0	0
Ending balance		$ 24,642	$ 24,690		$ 24,690	$ 24,690	$ 24,642		$ 24,690
[1]	Derived from the audited Consolidated Balance Sheet
[2]	The total net income presented in the consolidated statements of shareholders' investment for the three months ended March 31, and June 30, 2017 excludes $178 and $203, respectively, in net loss attributable to the redeemable noncontrolling interests.

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X promulgated by the United States Securities and Exchange Commission (the "SEC"). Accordingly, these unaudited condensed consolidated financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. Operating results for the three months and six months ended, and the Company's financial position as of, June 30, 2017 are not necessarily indicative of the results or financial position that may be expected for the year ending December 31, 2017 or for other future periods. The financial results from the Company's operations outside of the U.S., Canada, the Caribbean, and certain subsidiaries in the Philippines, are reported and consolidated on a two-month delayed basis (fiscal year-end of October 31) as permitted by GAAP in order to provide sufficient time for accumulation of their results. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments (consisting only of normal recurring accruals and adjustments) considered necessary for a fair presentation have been included. There have been no material changes to our significant accounting policies and estimates from those disclosed in the Company's Annual Report on Form 10-K for the year ended December 31, 2016 . Certain prior period amounts among the segments have been reclassified to conform to the current presentation. These reclassifications had no effect on the Company's reported consolidated results. Significant intercompany transactions have been eliminated in consolidation. The Condensed Consolidated Balance Sheet information presented herein as of December 31, 2016 has been derived from the audited consolidated financial statements as of that date, but does not include all of the information and footnotes required by GAAP for complete financial statements. For further information, refer to the consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2016 . The Company consolidates the liabilities of its deferred compensation plan and the related assets, which are held in a rabbi trust and also considered a variable interest entity ("VIE") of the Company. The rabbi trust was created to fund the liabilities of the Company's deferred compensation plan. The Company is considered the primary beneficiary of the rabbi trust because the Company directs the activities of the trust and can use the assets of the trust to satisfy the liabilities of the Company's deferred compensation plan. At June 30, 2017 and December 31, 2016 , the liabilities of the deferred compensation plan were $7,609,000 and $9,385,000 , respectively, which represented obligations of the Company rather than of the rabbi trust, and the values of the assets held in the related rabbi trust were $16,395,000 and $16,227,000 , respectively. These liabilities and assets are included in "Other noncurrent liabilities" and "Other noncurrent assets," respectively, on the Company's unaudited Condensed Consolidated Balance Sheets. The Company owns 51% of the capital stock of Lloyd Warwick International Limited ("LWI"). The Company has also agreed to provide financial support to LWI of up to approximately $10,000,000 . Because of this controlling financial interest, and because Crawford has the obligation to absorb certain of LWI's losses through the additional financial support that LWI may require, LWI is considered a VIE of the Company. LWI also does not meet the business scope exception, as Crawford provides more than half of its financial support, and because LWI lacks sufficient equity at risk to permit it to carry on its activities without this additional financial support. Creditors of LWI have no recourse to Crawford's general credit. Accordingly, Crawford is considered the primary beneficiary and consolidates LWI. Total assets and liabilities of LWI as of June 30, 2017 were $9,696,000 and $10,683,000 , respectively. Total assets and liabilities of LWI as of December 31, 2016 were $9,300,000 and $10,554,000 , respectively. Included in LWI's total liabilities is a loan from Crawford of $8,780,000 and $8,704,000 as of June 30, 2017 and December 31, 2016 , respectively. Noncontrolling interests represent the minority shareholders' share of the net income or loss and shareholders' investment in consolidated subsidiaries. Noncontrolling interests are presented as a component of shareholders' investment in the unaudited Condensed Consolidated Balance Sheets and reflect the initial fair value of these investments by noncontrolling shareholders, along with their proportionate share of the income or loss of the subsidiaries, less any dividends or distributions. Noncontrolling interests that are redeemable at the option of the holder are presented outside of shareholders' investment as "Redeemable Noncontrolling Interests" and are carried at either their initial fair value plus any profits or losses or estimated redemption value if an adjustment is required.

Business Acquisition

Business Acquisition	6 Months Ended
	Jun. 30, 2017
Business Combinations [Abstract]
Business Acquisition	Business Acquisition On January 4, 2017, the Company acquired 85% of the outstanding membership interests of WeGoLook ® , LLC, for the purchase price of $36,125,000 . WeGoLook provides a variety of on-demand inspection, verification, and other field services for businesses and consumers through a mobile platform of independent contractors. Based on our preliminary acquisition accounting, net tangible assets acquired totaled $1,064,000 , including $100,000 of cash. The difference between the purchase price and the net assets acquired represents indefinite and definite-lived intangible assets, goodwill and redeemable noncontrolling interests. The acquisition was funded primarily through additional borrowings under the Company's credit facility. The purchase agreement also provides that: (a) $250,000 of the purchase price will be held in escrow to secure the net working capital post-closing adjustment; and (b) $800,000 of the purchase price will be held in escrow for a period of 15 months , and $1,000,000 of the purchase price will be held in escrow for a period of 24 months , after the closing date in each case, to secure any valid indemnification claims that the Company may assert for specified breaches of representations, warranties or covenants under the purchase agreement. No amounts have been released from escrow as of June 30, 2017 . The Company has an option, beginning on January 1, 2022 and expiring on December 31, 2023, to acquire the remaining 15% of the outstanding membership interests of WeGoLook. In the event the Company does not exercise the option, beginning on January 1, 2024, the minority members shall have the right to require the Company to acquire the minority members’ interests on or before December 31, 2024. In addition, at the time of the exercise of the option or the put, the minority members may be entitled to additional consideration depending on whether certain financial targets of WeGoLook are achieved between closing and December 31, 2021. The acquisition was accounted for under the guidance of ASC 805-10, as a business combination under the acquisition method. The preliminary application of acquisition accounting to the assets acquired, and liabilities and redeemable noncontrolling interests assumed, as well as the results of operations of WeGoLook including income or loss attributable to redeemable noncontrolling interests, are reported within the Company’s U.S. Services segment. As a result of the acquisition, the Company preliminarily recognized definite-lived intangible assets of $17,794,000 consisting of developed technology, customer relationships, non-compete agreements and established relationships with independent contractors. The estimated useful lives of these definite-lived intangible assets range from three to ten years. The Company recognized related amortization expense of $643,000 and $1,287,000 in its unaudited Condensed Consolidated Statements of Operations for the three months and six months ended June 30, 2017 . The Company preliminarily recognized goodwill of $23,977,000 related to the acquisition. The Company anticipates the goodwill attributable to the acquisition will be deductible for tax purposes. The Company recognized noncontrolling interests of $7,743,000 which were measured at fair value at the acquisition date. The noncontrolling interests have been recorded as "Redeemable Noncontrolling Interests" in the Company's unaudited Condensed Consolidated Balance Sheets. During the six months ended June 30, 2017 , no changes were made to the redemption value of the redeemable noncontrolling interests; the change in value was due to the loss for the period. See Note 1, “Basis of Presentation” for a discussion of noncontrolling interests and redeemable noncontrolling interests. The allocation of the purchase price is preliminary and subject to change, as the Company gathers additional information related to the assets acquired and liabilities and redeemable noncontrolling interests assumed, including intangible assets, other assets, accrued liabilities, deferred taxes, and uncertain tax positions. The Company is in the process of obtaining final third-party valuations of certain intangible assets; thus, the provisional measurements of intangible assets, goodwill, redeemable noncontrolling interests, and deferred income taxes are subject to change. The Company does not anticipate the WeGoLook operations will have a material impact on the Company’s consolidated results of operations or its earnings per share during 2017. For the three months and six months ended June 30, 2017 , WeGoLook accounted for $2,227,000 and $4,158,000 of the Company’s consolidated revenues before reimbursements, respectively.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	6 Months Ended
	Jun. 30, 2017
Accounting Changes and Error Corrections [Abstract]
Recently Issued Accounting Standards	Recently Issued Accounting Standards Compensation-Stock Compensation: Scope of Stock Compensation Modification Accounting In May 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-9, "Compensation-Stock Compensation: Scope of Stock Compensation Modification Accounting." The ASU was issued to provide clarity and reduce both (1) diversity in practice and (2) cost and complexity when applying the guidance in Topic 718, Compensation—Stock Compensation, to a change to the terms or conditions of a share-based payment award. The amendments in this update provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. The update is effective for annual periods beginning after December 15, 2017, and interim periods thereafter. Early adoption is permitted, including adoption in any interim period. The Company is currently evaluating the effect this ASU may have on its results of operations, financial condition and cash flows. Compensation-Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost In March 2017, the FASB issued ASU 2017-7, "Compensation-Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost." The ASU requires that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations, if one is presented. If a separate line item or items are used to present the other components of net benefit cost, that line item or items must be appropriately described. If a separate line item or items are not used, the line item or items used in the income statement to present the other components of net benefit cost must be disclosed. The amendments in this update also allow only the service cost component to be eligible for capitalization when applicable.The update is effective for annual periods beginning after December 15, 2017, and interim periods thereafter. Early adoption is permitted, including adoption in any interim period. The Company is currently evaluating the effect this ASU may have on its results of operations, financial condition and cash flows. Simplifying the Test for Goodwill Impairment In January 2017, the FASB issued ASU 2017-4, "Simplifying the Test for Goodwill Impairment." The ASU was issued to simplify subsequent measurement of goodwill. The update eliminates Step 2 from the goodwill impairment test. Under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable. The Company elected to early adopt this ASU for the three-month period ended March 31, 2017, with no effect on its results of operations, financial condition or cash flows. Clarifying the Definition of a Business In January 2017, the FASB issued ASU 2017-1, "Clarifying the Definition of a Business." The ASU was issued to clarify the definition of a business for purposes of acquisitions and dispositions. The amendments in this update provide a more robust framework than prior guidance to use in determining when a set of assets and activities constitutes a business. The Company early adopted this ASU during the three-month period ended March 31, 2017, with no effect on its results of operations, financial condition or cash flows. Restricted Cash In November 2016, the FASB issued ASU 2016-18, "Restricted Cash." The ASU was issued to address diversity in practice in the classification and presentation of a change in restricted cash on the statement of cash flows. The amendments in this update require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The Company early adopted this ASU for the three-month period ended March 31, 2017, with no effect on its statement of cash flows. Intra-Entity Transfers of Assets Other Than Inventory In October 2016, the FASB issued ASU 2016-16, "Intra-Entity Transfers of Assets Other Than Inventory." The update was issued to improve the accounting for income tax consequences of intra-entity transfers of assets other than inventory. The initiative is designed to reduce the complexity in accounting standards. Under the amendment an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. Consequently, the amendments in this update eliminate the exception for an intra-entity transfer of an asset other than inventory. The update is effective for annual periods beginning after December 15, 2017, and interim periods thereafter. Early adoption is permitted. The Company is currently evaluating the effect this ASU may have on its results of operations, financial condition and cash flows. Classification of Certain Cash Receipts and Cash Payments in the Statement of Cash Flows In August 2016, the FASB issued ASU 2016-15, "Statement of Cash Flows Classification of Certain Cash Receipts and Cash Payments." The update addresses diversity in cash flow reporting issues. The guidance specifically addresses issues concerning debt repayment costs, settlement of zero coupon debt instruments, contingent consideration payments made after a business combination, proceeds from insurance claims and corporate owned life insurance beneficial interests in securitization transactions, and distributions from equity method investees. The guidance also clarifies how the predominant principle should be applied when cash receipts and cash payments have more than one class of cash flows. The update is effective for annual periods beginning after December 15, 2017, and interim periods thereafter. Early adoption is permitted. The Company is currently evaluating the effect this amendment may have on its statement of cash flows. Measurement of Credit Losses on Financial Instruments In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on Financial Instruments." This update replaces the incurred loss methodology to record credit losses with a methodology that reflects the expected credit losses for financial assets not accounted for at fair value with gains and losses recognized through income. The amendment is effective for annual periods beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company is currently evaluating the effect this amendment may have on its results of operations, financial condition and cash flows. Improvements to Employee Share-Based Payment Accounting In March 2016, the FASB issued ASU 2016-09, "Improvements to Employee Share-Based Payment Accounting." This update was issued as part of a simplification effort for the accounting of share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, change in forfeiture accounting, and classification on the statement of cash flows. The Company adopted this standard prospectively effective January 1, 2017. Prior periods have not been adjusted. As a result of adoption, the Company recorded an entry to deferred tax assets and increased retained earnings in the amount of $692,000 for tax benefits not previously recorded related to stock compensation. The Company will record all excess tax benefits and tax deficiencies on share-based payment awards as a discrete item in the income statement as these awards vest or are exercised. Forfeitures will be recognized as they occur. The Company reflects all payments made to taxing authorities on behalf of employees by withholding shares as a financing activity in the statement of cash flows. During the quarter and six months ended June 30, 2017, the Company recorded tax expense and benefit of $38,000 and $200,000 , respectively, as a result of adoption of this standard. Simplifying the Transition to the Equity Method of Accounting In March 2016, the FASB issued ASU 2016-07, "Simplifying the Transition to the Equity Method of Accounting." This update eliminates the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by-step basis as if the equity method had been in effect during all previous periods that the investment had been held. The amendments in this update are effective for annual periods beginning after December 15, 2016, and interim periods thereafter. The Company adopted this standard effective January 1, 2017, with no impact to its results of operations, financial condition and cash flows. Financial Accounting for Leases In February 2016, the FASB issued ASU 2016-02, "Financial Accounting for Leases." Under this update, a lessee will be required to recognize assets and liabilities for leases with lease terms of more than 12 months. Consistent with current GAAP, the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification as a finance or operating lease. However, unlike current GAAP, which requires only capital leases to be recognized on the balance sheet, this ASU will require both types of leases to be recognized on the balance sheet. The ASU also will require disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. These disclosures include qualitative and quantitative requirements, providing additional information about the amounts recorded in the financial statements. The update is effective for annual periods beginning after December 15, 2018, and interim periods thereafter. Early adoption is permitted. The Company is currently evaluating the effect this update may have on its results of operations, financial condition and cash flows. Revenue from Contracts with Customers In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts with Customers." Under ASU 2014-09, companies will be required to recognize revenue to depict the transfer of control for goods or services to customers in amounts that reflect the consideration to which the company expects to be entitled in exchange for those goods or services. The new standard also will result in enhanced disclosures about revenue, provide guidance for transactions that were not previously addressed comprehensively (for example, service revenue and contract modifications) and modify guidance for multiple-element arrangements. In August 2015, the FASB issued ASU 2015-14, which deferred by one year the effective date of ASU 2014-09. The one year deferral of the effective date of this standard changed the effective date for the Company to January 1, 2018. Early adoption is permitted, but not before the original effective date. The FASB issued ASU 2016-08, "Principal versus Agent Considerations (Reporting Revenue Gross versus Net)" in March 2016, ASU 2016-10, "Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing" in April 2016, ASU 2016-12, "Revenue from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients," in May 2016, and ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers,” in December 2016. All of these amendments are intended to improve and clarify the implementation guidance of ASU 2014-09 and have the same effective date as the original standard. The Company has reviewed a sample of contracts with its customers that represent approximately 50% of its consolidated annual revenues before reimbursements that the Company believes is representative of its significant revenue streams identified to date. The assessment of the impact on revenue and expenses based on these reviews to determine the impact to the Company’s results of operations, financial position and cash flows as a result of this guidance is ongoing. As the Company completes its overall assessment, it is also identifying and preparing to implement changes to its accounting policies and disclosure requirements. For example, the ASU requires increased disclosure, which in turn is expected to require certain new processes and system changes. The Company's evaluation indicates that process and system changes will be required to capture the amounts and expected timing of revenues to be recognized from the remaining performance obligations during and as of each reporting period. The Company expects to adopt this new standard as of January 1, 2018 using the modified retrospective method that may result in a cumulative effect adjustment as of the date of adoption.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company's consolidated effective income tax rate may change periodically due to changes in enacted tax rates, fluctuations in the mix of income earned from the Company's various domestic and international operations, which are subject to income taxes at different rates, the Company's ability to utilize net operating loss and tax credit carryforwards, and amounts related to uncertain income tax positions. At June 30, 2017 , the Company estimates that its effective income tax rate for 2017 will be approximately 37% after considering known discrete items. The provision for income taxes on consolidated income totaled $6.8 million and $6.1 million for the three months ended June 30, 2017 and 2016 , respectively.The provision for income taxes on consolidated income totaled $11.6 million and $11.4 million for the six months ended June 30, 2017 and 2016 , respectively. The overall effective tax rate increased slightly to 39.4% for the six months ended June 30, 2017 compared with 39.1% for the 2016 period.

Defined Benefit Pension Plans

Defined Benefit Pension Plans	6 Months Ended
	Jun. 30, 2017
Defined Benefit Plan [Abstract]
Defined Benefit Pension Plans	Defined Benefit Pension Plans Net periodic benefit cost related to all of the Company's defined benefit pension plans recognized in the Company's unaudited Condensed Consolidated Statements of Operations for the three months and six months ended June 30, 2017 and 2016 included the following components: Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, Service cost $ 328 $ 368 $ 657 $ 658 Interest cost 6,226 8,664 12,396 16,572 Expected return on assets (8,964 ) (10,938 ) (17,928 ) (20,758 ) Amortization of actuarial loss 3,094 3,541 6,145 6,818 Net periodic benefit cost $ 684 $ 1,635 $ 1,270 $ 3,290 For the six-month period ended June 30, 2017 , the Company made contributions of $6,000,000 and $2,658,000 to its U.S. and U.K. defined benefit pension plans, respectively, compared with contributions of $6,000,000 and $3,072,000 , respectively, in the comparable 2016 period. The Company is not required to make any additional contributions to its U.S. or U.K. defined benefit pension plans for the remainder of 2017; however, the Company expects to make additional contributions of approximately $3,000,000 and $2,707,000 to its U.S. and U.K. plans, respectively, during the remainder of 2017 .

Net Income Attributable to Shar

Net Income Attributable to Shareholders of Crawford & Company per Common Share	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Net Income Attributable to Shareholders of Crawford & Company per Common Share	Net Income Attributable to Shareholders of Crawford & Company per Common Share The Company computes earnings per share of its non-voting Class A Common Stock ("CRD-A") and voting Class B Common Stock ("CRD-B") using the two-class method, which allocates the undistributed earnings in each period to each class on a proportionate basis. The Company's Board of Directors has the right, but not the obligation, to declare higher dividends on the CRD-A shares than on the CRD-B shares, subject to certain limitations. In periods when the dividend is the same for CRD-A and CRD-B or when no dividends are declared or paid to either class, the two-class method generally will yield the same earnings per share for CRD-A and CRD-B. During the first two quarters of 2017 and 2016, the Board of Directors declared a higher dividend on CRD-A than on CRD-B. The computations of basic net income attributable to shareholders of Crawford & Company per common share were as follows: Three months ended Six months ended June 30, June 30, June 30, June 30, (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B CRD-A CRD-B CRD-A CRD-B Earnings per share - basic: Numerator: Allocation of undistributed earnings $ 3,792 $ 2,981 $ 2,904 $ 2,334 $ 6,156 $ 4,840 $ 5,811 $ 4,683 Dividends paid 2,193 1,235 2,155 1,234 4,400 2,469 4,294 2,469 Net income attributable to common shareholders, basic $ 5,985 $ 4,216 $ 5,059 $ 3,568 $ 10,556 $ 7,309 $ 10,105 $ 7,152 Denominator: Weighted-average common shares outstanding, basic 31,394 24,678 30,725 24,690 31,401 24,684 30,635 24,690 Earnings per share - basic $ 0.19 $ 0.17 $ 0.16 $ 0.14 $ 0.34 $ 0.30 $ 0.33 $ 0.29 The computations of diluted net income attributable to shareholders of Crawford & Company per common share were as follows: Three months ended Six months ended June 30, June 30, June 30, June 30, (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B CRD-A CRD-B CRD-A CRD-B Earnings per share - diluted: Numerator: Allocation of undistributed earnings $ 3,830 $ 2,943 $ 2,926 $ 2,312 $ 6,223 $ 4,773 $ 5,844 $ 4,650 Dividends paid 2,193 1,235 2,155 1,234 4,400 2,469 4,294 2,469 Net income attributable to common shareholders, diluted $ 6,023 $ 4,178 $ 5,081 $ 3,546 $ 10,623 $ 7,242 $ 10,138 $ 7,119 Denominator: Weighted-average common shares outstanding, basic 31,394 24,678 30,725 24,690 31,401 24,684 30,635 24,690 Weighted-average effect of dilutive securities 725 — 528 — 780 — 396 — Weighted-average common shares outstanding, diluted 32,119 24,678 31,253 24,690 32,181 24,684 31,031 24,690 Earnings per share - diluted $ 0.19 $ 0.17 $ 0.16 $ 0.14 $ 0.33 $ 0.29 $ 0.33 $ 0.29 Listed below are the shares excluded from the denominator in the above computation of diluted earnings per share for CRD-A because their inclusion would have been antidilutive: Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, Shares underlying stock options excluded due to the options' respective exercise prices being greater than the average stock price during the period 786 — 673 74 Performance stock grants excluded because performance conditions have not been met (1) 402 1,000 402 1,000 ________________________________________________ (1) Compensation cost is recognized for these performance stock grants based on expected achievement rates; however, no consideration is given to these performance stock grants when calculating earnings per share until the performance measurements have been achieved. The following table details shares issued during the three months and six months ended June 30, 2017 and June 30, 2016 . These shares are included from their dates of issuance in the weighted-average common shares used to compute basic and diluted earnings per share for CRD-A in the table above. There were no shares of CRD-B issued during any of these periods. Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, CRD-A issued under Non-Employee Director Stock Plan 10 113 90 119 CRD-A issued under the U.K. ShareSave Scheme 57 134 59 141 CRD-A issued under the Executive Stock Bonus Plan — 3 107 4 CRD-A issued under the 2016 Omnibus Stock and Incentive Plan 20 — 62 — The Company's share repurchase authorization, approved in August 2014, provides the Company with the ability to repurchase up to 2,000,000 shares of CRD-A or CRD-B (or both) through July 2017 (the "2014 Repurchase Authorization"). At June 30, 2017, the Company had remaining authorization to repurchase 1,050,492 shares under the 2014 Repurchase Authorization. Under the 2014 Repurchase Authorization, repurchases may be made in open market or privately negotiated transactions at such times and for such prices as management deems appropriate, subject to applicable contractual and regulatory restrictions. During the three months and six months ended June 30, 2017, the Company repurchased 356,320 shares of CRD-A and 48,488 shares of CRD-B at an average cost of $8.42 and $8.96 , respectively. During the three months and six months ended June 30, 2016 the Company did not repurchase any shares of CRD-A or CRD-B.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended
	Jun. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Comprehensive income (loss) for the Company consists of the total of net income, foreign currency translation adjustments, and accrued pension and retiree medical liability adjustments. The changes in components of "Accumulated other comprehensive loss" ("AOCL"), net of taxes and noncontrolling interests, included in the Company's unaudited condensed consolidated financial statements were as follows: Three months ended June 30, 2017 Six months ended June 30, 2017 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (31,757 ) $ (176,541 ) $ (208,298 ) $ (33,449 ) $ (178,324 ) $ (211,773 ) Other comprehensive income before reclassifications 523 — 523 2,215 — 2,215 Amounts reclassified from accumulated other comprehensive income — 1,750 1,750 — 3,533 3,533 Net current period other comprehensive income 523 1,750 2,273 2,215 3,533 5,748 Ending balance $ (31,234 ) $ (174,791 ) $ (206,025 ) $ (31,234 ) $ (174,791 ) $ (206,025 ) Three months ended June 30, 2016 Six months ended June 30, 2016 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (26,150 ) $ (196,143 ) $ (222,293 ) $ (24,347 ) $ (198,284 ) $ (222,631 ) Other comprehensive income before reclassifications 6,333 — 6,333 4,530 — 4,530 Amounts reclassified from accumulated other comprehensive income — 2,141 2,141 — 4,282 4,282 Net current period other comprehensive income 6,333 2,141 8,474 4,530 4,282 8,812 Ending balance $ (19,817 ) $ (194,002 ) $ (213,819 ) $ (19,817 ) $ (194,002 ) $ (213,819 ) ________________________________________________ (1) Retirement liabilities reclassified to net income are related to the amortization of actuarial losses and are included in "Selling, general, and administrative expenses" in the Company's unaudited Condensed Consolidated Statements of Operations. See Note 5, "Defined Benefit Pension Plans" for additional details. The other comprehensive loss amounts attributable to noncontrolling interests shown in the Company's unaudited Condensed Consolidated Statements of Shareholders' Investment are foreign currency translation adjustments.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The following table presents the Company's assets that are measured at fair value on a recurring basis and that are categorized using the fair value hierarchy: Fair Value Measurements at June 30, 2017 Significant Other Significant Quoted Prices in Observable Unobservable Active Markets Inputs Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Assets: Money market funds (1) $ 10,098 $ 10,098 $ — $ — ________________________________________________ (1) The fair values of the money market funds were based on recently quoted market prices and reported transactions in an active marketplace. Money market funds are included in the Company's unaudited Condensed Consolidated Balance Sheets as "Cash and cash equivalents." Fair Value Disclosures There were no transfers of assets between fair value levels during the three months or six months ended June 30, 2017 . The categorization of assets and liabilities within the fair value hierarchy and the measurement techniques are reviewed quarterly. Any transfers between levels are deemed to have occurred at the end of the quarter. The fair values of accounts receivable, unbilled revenues, accounts payable and short-term borrowings approximate their respective carrying values due to the short-term maturities of the instruments. The interest rate on the Company's variable rate long-term debt resets at least every 90 days ; therefore, the carrying value approximates fair value.

Segment Information

Segment Information	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Segment Information	Segment Information Financial information for the three months and six months ended June 30, 2017 and 2016 related to the Company's reportable segments, including a reconciliation from segment operating earnings to income before income taxes, the most directly comparable GAAP financial measure, is presented below. Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, Revenues: U.S. Services $ 61,316 $ 58,886 $ 121,791 $ 117,439 International 110,370 122,617 220,235 239,475 Broadspire 77,882 75,099 154,861 151,299 Garden City Group 19,679 25,741 39,627 51,364 Total segment revenues before reimbursements 269,247 282,343 536,514 559,577 Reimbursements 14,725 15,326 26,988 29,000 Total revenues $ 283,972 $ 297,669 $ 563,502 $ 588,577 Segment Operating Earnings (Loss): U.S. Services $ 11,133 $ 9,560 $ 16,650 $ 18,589 International 10,293 11,125 19,517 18,407 Broadspire 8,899 6,529 15,995 15,234 Garden City Group (1,653 ) 2,558 (2,455 ) 3,830 Total segment operating earnings 28,672 29,772 49,707 56,060 Add (Deduct): Unallocated corporate and shared (costs) and credits, net 487 (5,889 ) (2,255 ) (10,507 ) Net corporate interest expense (2,114 ) (2,523 ) (4,150 ) (5,291 ) Stock option expense (457 ) (137 ) (874 ) (227 ) Amortization of customer-relationship intangible assets (2,721 ) (2,420 ) (5,498 ) (4,879 ) Restructuring and special charges (6,782 ) (3,526 ) (7,387 ) (5,943 ) Income before income taxes $ 17,085 $ 15,277 $ 29,543 $ 29,213 Intersegment transactions are not material for any period presented. Operating earnings is the primary financial performance measure used by the Company's senior management and chief operating decision maker ("CODM") to evaluate the financial performance of the Company's four operating segments and make resource allocation and certain compensation decisions. The Company believes this measure is useful to others in that it allows them to evaluate segment operating performance using the same criteria used by the Company's senior management and CODM. Operating earnings will differ from net income computed in accordance with GAAP since operating earnings represent segment earnings before certain unallocated corporate and shared costs and credits, net corporate interest expense, stock option expense, amortization of customer-relationship intangible assets, restructuring and special charges, income taxes, and net income or loss attributable to noncontrolling interests and redeemable noncontrolling interests. Segment operating earnings includes allocations of certain corporate and shared costs. If the Company changes its allocation methods or changes the types of costs that are allocated to its four operating segments, prior period amounts presented in the current period financial statements are adjusted to conform to the current allocation process. The Company reported in its 2017 first quarter a subsequent event about an anticipated realignment of operating segment manager responsibilities subsequent to March 31, 2017. As a result of the departure of the Company's then Chief Operating Officer in the second quarter , the realignment of operating segment manager responsibilities was adjusted from those originally expected. Responsibilities for certain class action operations within Canada (which have been managed and reported within the International segment) have been transferred to the Garden City Group segment, and responsibilities for certain operations in the Caribbean (which have been managed and reported within the International segment) have been transferred to the U.S. Services segment. Previously reported amounts have been reclassified to reflect these changes. No other changes in operating responsibilities occurred. These transfers are not material to the Company's financial statements. The Company's reportable segments are U.S. Services, International, Broadspire, and Garden City Group. Revenues before reimbursements by major service line in the U.S. Services segment and the Broadspire segment are shown in the following table. It is not practicable to provide revenues by service line for the International segment. The Company considers all Garden City Group revenues to be derived from one service line. Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, U.S. Services Claims Field Operations $ 22,268 $ 20,193 $ 43,369 $ 40,706 Technical Services 6,927 7,203 14,133 13,929 Catastrophe Services 8,644 11,423 21,790 25,955 Subtotal U.S. Claims Services 37,839 38,819 79,292 80,590 Contractor Connection 21,250 20,067 38,341 36,849 WeGoLook 2,227 — 4,158 — Total Revenues before Reimbursements--U.S. Services $ 61,316 $ 58,886 $ 121,791 $ 117,439 Broadspire Workers' Compensation, Disability and Liability Claims Management $ 33,606 $ 31,670 $ 66,589 $ 63,882 Medical Management Services 40,792 39,923 81,359 80,284 Risk Management Information Services 3,484 3,506 6,913 7,133 Total Revenues before Reimbursements--Broadspire $ 77,882 $ 75,099 $ 154,861 $ 151,299

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies As part of the Company's credit facility, the Company maintains a letter of credit facility to satisfy certain of its own contractual requirements. At June 30, 2017 , the aggregate committed amount of letters of credit outstanding under the credit facility was $14,470,000 . In the normal course of its business, the Company is sometimes named as a defendant or responsible party in suits or other actions by insureds or claimants contesting decisions made by the Company or its clients with respect to the settlement of claims. Additionally, certain clients of the Company have in the past brought, and may, in the future bring, claims for indemnification on the basis of alleged actions by the Company, its agents, or its employees in rendering services to clients. The majority of these claims are of the type covered by insurance maintained by the Company. However, the Company is responsible for the deductibles and self-insured retentions under various insurance coverages. In the opinion of Company management, adequate provisions have been made for such known and foreseeable risks. The Company is subject to numerous federal, state, and foreign labor, employment, worker health and safety, antitrust and competition, environmental and consumer protection, import/export, anti-corruption, and other laws, and from time to time the Company faces claims and investigations by employees, former employees, and governmental entities under such laws. Such claims, investigations, and any litigation involving the Company could divert management's time and attention from the Company's business operations and could potentially result in substantial costs of defense, settlement or other disposition, which could have a material adverse effect on the Company's results of operations, financial position, and cash flows. In the opinion of Company management, adequate provisions have been made for any items that are probable and reasonably estimable.

Restructuring and Special Charg

Restructuring and Special Charges	6 Months Ended
	Jun. 30, 2017
Restructuring and Related Activities [Abstract]
Restructuring and Special Charges	Restructuring and Special Charges Total restructuring and special charges for the three months and six months ended June 30, 2017 were $6,782,000 and $7,387,000 , respectively. Restructuring Charges Restructuring charges for the three months and six months ended June 30, 2017 of $6,782,000 and $7,387,000 were incurred for the implementation and phase in of the Company's Global Business Services Center in Manila, Philippines and Global Technology Services Center in Pune, India (the "Centers"), restructuring and integration costs related to reductions of administrative costs and consolidation of management layers in certain operations, and other restructuring charges for asset impairments and lease termination costs. The following table shows the restructuring charges incurred by type of activity: Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, Implementation and phase-in of the Centers $ 66 $ 1,973 $ 223 $ 2,402 Restructuring and integration costs 6,716 716 6,716 1,603 Asset impairments and lease termination costs — 337 448 1,165 Total restructuring charges $ 6,782 $ 3,026 $ 7,387 $ 5,170 Costs associated with the restructuring and integration activities were primarily in U.S. administrative areas and the International segment and were predominantly for severance costs. Cost associated with the Centers were primarily for professional fees and severance costs. As of June 30, 2017 , the following liabilities remained on the Company's unaudited Condensed Consolidated Balance Sheets related to restructuring charges . The rollforward of these costs to June 30, 2017 were as follows: Three months ended June 30, 2017 (in thousands) Deferred rent Accrued compensation and related costs Accounts payable Other accrued liabilities Total Beginning balance, March 31, 2017 $ 2,743 $ 595 $ — $ 1,524 $ 4,862 Additions — — 6,688 94 — 6,782 Adjustments to accruals (502 ) — — (431 ) (933 ) Cash payments — (2,087 ) (94 ) (24 ) (2,205 ) Ending balance, June 30, 2017 $ 2,241 $ 5,196 $ — $ 1,069 $ 8,506 Six months ended June 30, 2017 (in thousands) Deferred rent Accrued compensation and related costs Accounts payable Other accrued liabilities Total Beginning balance, December 31, 2016 $ 3,066 $ 1,525 $ 617 $ 1,949 $ 7,157 Additions — — 6,833 94 460 7,387 Adjustments to accruals (825 ) — — (431 ) (1,256 ) Cash payments — (3,162 ) (711 ) (909 ) (4,782 ) Ending balance, June 30, 2017 $ 2,241 $ 5,196 $ — $ 1,069 $ 8,506 Special Charges The Company recorded no special charges for the three months and six months ended June 30, 2017 and $500,000 and $773,000 for the three months and six months ended June 30, 2016, respectively. The special charges for the three months and six months ended June 30, 2016 consisted of legal and professional fees.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of accounting	The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X promulgated by the United States Securities and Exchange Commission (the "SEC"). Accordingly, these unaudited condensed consolidated financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. Operating results for the three months and six months ended, and the Company's financial position as of, June 30, 2017 are not necessarily indicative of the results or financial position that may be expected for the year ending December 31, 2017 or for other future periods. The financial results from the Company's operations outside of the U.S., Canada, the Caribbean, and certain subsidiaries in the Philippines, are reported and consolidated on a two-month delayed basis (fiscal year-end of October 31) as permitted by GAAP in order to provide sufficient time for accumulation of their results.
Use of estimates	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments (consisting only of normal recurring accruals and adjustments) considered necessary for a fair presentation have been included. There have been no material changes to our significant accounting policies and estimates from those disclosed in the Company's Annual Report on Form 10-K for the year ended December 31, 2016 .
Reclassification	Certain prior period amounts among the segments have been reclassified to conform to the current presentation. These reclassifications had no effect on the Company's reported consolidated results. Significant intercompany transactions have been eliminated in consolidation.
Consolidation, variable interest entity, policy	The Company consolidates the liabilities of its deferred compensation plan and the related assets, which are held in a rabbi trust and also considered a variable interest entity ("VIE") of the Company. The rabbi trust was created to fund the liabilities of the Company's deferred compensation plan. The Company is considered the primary beneficiary of the rabbi trust because the Company directs the activities of the trust and can use the assets of the trust to satisfy the liabilities of the Company's deferred compensation plan
Consolidation, noncontrolling interests and redeemable noncontrolling interests, policy	Noncontrolling interests represent the minority shareholders' share of the net income or loss and shareholders' investment in consolidated subsidiaries. Noncontrolling interests are presented as a component of shareholders' investment in the unaudited Condensed Consolidated Balance Sheets and reflect the initial fair value of these investments by noncontrolling shareholders, along with their proportionate share of the income or loss of the subsidiaries, less any dividends or distributions. Noncontrolling interests that are redeemable at the option of the holder are presented outside of shareholders' investment as "Redeemable Noncontrolling Interests" and are carried at either their initial fair value plus any profits or losses or estimated redemption value if an adjustment is required.
Recently Issued Accounting Standards	Recently Issued Accounting Standards Compensation-Stock Compensation: Scope of Stock Compensation Modification Accounting In May 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-9, "Compensation-Stock Compensation: Scope of Stock Compensation Modification Accounting." The ASU was issued to provide clarity and reduce both (1) diversity in practice and (2) cost and complexity when applying the guidance in Topic 718, Compensation—Stock Compensation, to a change to the terms or conditions of a share-based payment award. The amendments in this update provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. The update is effective for annual periods beginning after December 15, 2017, and interim periods thereafter. Early adoption is permitted, including adoption in any interim period. The Company is currently evaluating the effect this ASU may have on its results of operations, financial condition and cash flows. Compensation-Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost In March 2017, the FASB issued ASU 2017-7, "Compensation-Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost." The ASU requires that an employer report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations, if one is presented. If a separate line item or items are used to present the other components of net benefit cost, that line item or items must be appropriately described. If a separate line item or items are not used, the line item or items used in the income statement to present the other components of net benefit cost must be disclosed. The amendments in this update also allow only the service cost component to be eligible for capitalization when applicable.The update is effective for annual periods beginning after December 15, 2017, and interim periods thereafter. Early adoption is permitted, including adoption in any interim period. The Company is currently evaluating the effect this ASU may have on its results of operations, financial condition and cash flows. Simplifying the Test for Goodwill Impairment In January 2017, the FASB issued ASU 2017-4, "Simplifying the Test for Goodwill Impairment." The ASU was issued to simplify subsequent measurement of goodwill. The update eliminates Step 2 from the goodwill impairment test. Under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable. The Company elected to early adopt this ASU for the three-month period ended March 31, 2017, with no effect on its results of operations, financial condition or cash flows. Clarifying the Definition of a Business In January 2017, the FASB issued ASU 2017-1, "Clarifying the Definition of a Business." The ASU was issued to clarify the definition of a business for purposes of acquisitions and dispositions. The amendments in this update provide a more robust framework than prior guidance to use in determining when a set of assets and activities constitutes a business. The Company early adopted this ASU during the three-month period ended March 31, 2017, with no effect on its results of operations, financial condition or cash flows. Restricted Cash In November 2016, the FASB issued ASU 2016-18, "Restricted Cash." The ASU was issued to address diversity in practice in the classification and presentation of a change in restricted cash on the statement of cash flows. The amendments in this update require that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. The Company early adopted this ASU for the three-month period ended March 31, 2017, with no effect on its statement of cash flows. Intra-Entity Transfers of Assets Other Than Inventory In October 2016, the FASB issued ASU 2016-16, "Intra-Entity Transfers of Assets Other Than Inventory." The update was issued to improve the accounting for income tax consequences of intra-entity transfers of assets other than inventory. The initiative is designed to reduce the complexity in accounting standards. Under the amendment an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. Consequently, the amendments in this update eliminate the exception for an intra-entity transfer of an asset other than inventory. The update is effective for annual periods beginning after December 15, 2017, and interim periods thereafter. Early adoption is permitted. The Company is currently evaluating the effect this ASU may have on its results of operations, financial condition and cash flows. Classification of Certain Cash Receipts and Cash Payments in the Statement of Cash Flows In August 2016, the FASB issued ASU 2016-15, "Statement of Cash Flows Classification of Certain Cash Receipts and Cash Payments." The update addresses diversity in cash flow reporting issues. The guidance specifically addresses issues concerning debt repayment costs, settlement of zero coupon debt instruments, contingent consideration payments made after a business combination, proceeds from insurance claims and corporate owned life insurance beneficial interests in securitization transactions, and distributions from equity method investees. The guidance also clarifies how the predominant principle should be applied when cash receipts and cash payments have more than one class of cash flows. The update is effective for annual periods beginning after December 15, 2017, and interim periods thereafter. Early adoption is permitted. The Company is currently evaluating the effect this amendment may have on its statement of cash flows. Measurement of Credit Losses on Financial Instruments In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on Financial Instruments." This update replaces the incurred loss methodology to record credit losses with a methodology that reflects the expected credit losses for financial assets not accounted for at fair value with gains and losses recognized through income. The amendment is effective for annual periods beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company is currently evaluating the effect this amendment may have on its results of operations, financial condition and cash flows. Improvements to Employee Share-Based Payment Accounting In March 2016, the FASB issued ASU 2016-09, "Improvements to Employee Share-Based Payment Accounting." This update was issued as part of a simplification effort for the accounting of share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, change in forfeiture accounting, and classification on the statement of cash flows. The Company adopted this standard prospectively effective January 1, 2017. Prior periods have not been adjusted. As a result of adoption, the Company recorded an entry to deferred tax assets and increased retained earnings in the amount of $692,000 for tax benefits not previously recorded related to stock compensation. The Company will record all excess tax benefits and tax deficiencies on share-based payment awards as a discrete item in the income statement as these awards vest or are exercised. Forfeitures will be recognized as they occur. The Company reflects all payments made to taxing authorities on behalf of employees by withholding shares as a financing activity in the statement of cash flows. During the quarter and six months ended June 30, 2017, the Company recorded tax expense and benefit of $38,000 and $200,000 , respectively, as a result of adoption of this standard. Simplifying the Transition to the Equity Method of Accounting In March 2016, the FASB issued ASU 2016-07, "Simplifying the Transition to the Equity Method of Accounting." This update eliminates the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retroactively on a step-by-step basis as if the equity method had been in effect during all previous periods that the investment had been held. The amendments in this update are effective for annual periods beginning after December 15, 2016, and interim periods thereafter. The Company adopted this standard effective January 1, 2017, with no impact to its results of operations, financial condition and cash flows. Financial Accounting for Leases In February 2016, the FASB issued ASU 2016-02, "Financial Accounting for Leases." Under this update, a lessee will be required to recognize assets and liabilities for leases with lease terms of more than 12 months. Consistent with current GAAP, the recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee primarily will depend on its classification as a finance or operating lease. However, unlike current GAAP, which requires only capital leases to be recognized on the balance sheet, this ASU will require both types of leases to be recognized on the balance sheet. The ASU also will require disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. These disclosures include qualitative and quantitative requirements, providing additional information about the amounts recorded in the financial statements. The update is effective for annual periods beginning after December 15, 2018, and interim periods thereafter. Early adoption is permitted. The Company is currently evaluating the effect this update may have on its results of operations, financial condition and cash flows. Revenue from Contracts with Customers In May 2014, the FASB issued ASU 2014-09, "Revenue from Contracts with Customers." Under ASU 2014-09, companies will be required to recognize revenue to depict the transfer of control for goods or services to customers in amounts that reflect the consideration to which the company expects to be entitled in exchange for those goods or services. The new standard also will result in enhanced disclosures about revenue, provide guidance for transactions that were not previously addressed comprehensively (for example, service revenue and contract modifications) and modify guidance for multiple-element arrangements. In August 2015, the FASB issued ASU 2015-14, which deferred by one year the effective date of ASU 2014-09. The one year deferral of the effective date of this standard changed the effective date for the Company to January 1, 2018. Early adoption is permitted, but not before the original effective date. The FASB issued ASU 2016-08, "Principal versus Agent Considerations (Reporting Revenue Gross versus Net)" in March 2016, ASU 2016-10, "Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing" in April 2016, ASU 2016-12, "Revenue from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients," in May 2016, and ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers,” in December 2016. All of these amendments are intended to improve and clarify the implementation guidance of ASU 2014-09 and have the same effective date as the original standard. The Company has reviewed a sample of contracts with its customers that represent approximately 50% of its consolidated annual revenues before reimbursements that the Company believes is representative of its significant revenue streams identified to date. The assessment of the impact on revenue and expenses based on these reviews to determine the impact to the Company’s results of operations, financial position and cash flows as a result of this guidance is ongoing. As the Company completes its overall assessment, it is also identifying and preparing to implement changes to its accounting policies and disclosure requirements. For example, the ASU requires increased disclosure, which in turn is expected to require certain new processes and system changes. The Company's evaluation indicates that process and system changes will be required to capture the amounts and expected timing of revenues to be recognized from the remaining performance obligations during and as of each reporting period. The Company expects to adopt this new standard as of January 1, 2018 using the modified retrospective method that may result in a cumulative effect adjustment as of the date of adoption.
Earnings per share	The Company computes earnings per share of its non-voting Class A Common Stock ("CRD-A") and voting Class B Common Stock ("CRD-B") using the two-class method, which allocates the undistributed earnings in each period to each class on a proportionate basis. The Company's Board of Directors has the right, but not the obligation, to declare higher dividends on the CRD-A shares than on the CRD-B shares, subject to certain limitations. In periods when the dividend is the same for CRD-A and CRD-B or when no dividends are declared or paid to either class, the two-class method generally will yield the same earnings per share for CRD-A and CRD-B. During the first two quarters of 2017 and 2016, the Board of Directors declared a higher dividend on CRD-A than on CRD-B.

Defined Benefit Pension Plans (

Defined Benefit Pension Plans (Tables)	6 Months Ended
	Jun. 30, 2017
Defined Benefit Plan [Abstract]
Schedule of defined benefit plans disclosures	Net periodic benefit cost related to all of the Company's defined benefit pension plans recognized in the Company's unaudited Condensed Consolidated Statements of Operations for the three months and six months ended June 30, 2017 and 2016 included the following components: Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, Service cost $ 328 $ 368 $ 657 $ 658 Interest cost 6,226 8,664 12,396 16,572 Expected return on assets (8,964 ) (10,938 ) (17,928 ) (20,758 ) Amortization of actuarial loss 3,094 3,541 6,145 6,818 Net periodic benefit cost $ 684 $ 1,635 $ 1,270 $ 3,290

Net Income Attributable to Sh23

Net Income Attributable to Shareholders of Crawford & Company per Common Share (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Schedule of earnings per share, basic	The computations of basic net income attributable to shareholders of Crawford & Company per common share were as follows: Three months ended Six months ended June 30, June 30, June 30, June 30, (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B CRD-A CRD-B CRD-A CRD-B Earnings per share - basic: Numerator: Allocation of undistributed earnings $ 3,792 $ 2,981 $ 2,904 $ 2,334 $ 6,156 $ 4,840 $ 5,811 $ 4,683 Dividends paid 2,193 1,235 2,155 1,234 4,400 2,469 4,294 2,469 Net income attributable to common shareholders, basic $ 5,985 $ 4,216 $ 5,059 $ 3,568 $ 10,556 $ 7,309 $ 10,105 $ 7,152 Denominator: Weighted-average common shares outstanding, basic 31,394 24,678 30,725 24,690 31,401 24,684 30,635 24,690 Earnings per share - basic $ 0.19 $ 0.17 $ 0.16 $ 0.14 $ 0.34 $ 0.30 $ 0.33 $ 0.29
Schedule of earnings per share, diluted	The computations of diluted net income attributable to shareholders of Crawford & Company per common share were as follows: Three months ended Six months ended June 30, June 30, June 30, June 30, (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B CRD-A CRD-B CRD-A CRD-B Earnings per share - diluted: Numerator: Allocation of undistributed earnings $ 3,830 $ 2,943 $ 2,926 $ 2,312 $ 6,223 $ 4,773 $ 5,844 $ 4,650 Dividends paid 2,193 1,235 2,155 1,234 4,400 2,469 4,294 2,469 Net income attributable to common shareholders, diluted $ 6,023 $ 4,178 $ 5,081 $ 3,546 $ 10,623 $ 7,242 $ 10,138 $ 7,119 Denominator: Weighted-average common shares outstanding, basic 31,394 24,678 30,725 24,690 31,401 24,684 30,635 24,690 Weighted-average effect of dilutive securities 725 — 528 — 780 — 396 — Weighted-average common shares outstanding, diluted 32,119 24,678 31,253 24,690 32,181 24,684 31,031 24,690 Earnings per share - diluted $ 0.19 $ 0.17 $ 0.16 $ 0.14 $ 0.33 $ 0.29 $ 0.33 $ 0.29
Schedule of antidilutive securities excluded from computation of earnings per share	Listed below are the shares excluded from the denominator in the above computation of diluted earnings per share for CRD-A because their inclusion would have been antidilutive: Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, Shares underlying stock options excluded due to the options' respective exercise prices being greater than the average stock price during the period 786 — 673 74 Performance stock grants excluded because performance conditions have not been met (1) 402 1,000 402 1,000 ________________________________________________ (1) Compensation cost is recognized for these performance stock grants based on expected achievement rates; however, no consideration is given to these performance stock grants when calculating earnings per share until the performance measurements have been achieved.
Schedule of shares issued under stock plans used in weighted average calc	The following table details shares issued during the three months and six months ended June 30, 2017 and June 30, 2016 . These shares are included from their dates of issuance in the weighted-average common shares used to compute basic and diluted earnings per share for CRD-A in the table above. There were no shares of CRD-B issued during any of these periods. Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, CRD-A issued under Non-Employee Director Stock Plan 10 113 90 119 CRD-A issued under the U.K. ShareSave Scheme 57 134 59 141 CRD-A issued under the Executive Stock Bonus Plan — 3 107 4 CRD-A issued under the 2016 Omnibus Stock and Incentive Plan 20 — 62 —

Accumulated Other Comprehensi24

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Jun. 30, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of accumulated other comprehensive income (loss)	The changes in components of "Accumulated other comprehensive loss" ("AOCL"), net of taxes and noncontrolling interests, included in the Company's unaudited condensed consolidated financial statements were as follows: Three months ended June 30, 2017 Six months ended June 30, 2017 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (31,757 ) $ (176,541 ) $ (208,298 ) $ (33,449 ) $ (178,324 ) $ (211,773 ) Other comprehensive income before reclassifications 523 — 523 2,215 — 2,215 Amounts reclassified from accumulated other comprehensive income — 1,750 1,750 — 3,533 3,533 Net current period other comprehensive income 523 1,750 2,273 2,215 3,533 5,748 Ending balance $ (31,234 ) $ (174,791 ) $ (206,025 ) $ (31,234 ) $ (174,791 ) $ (206,025 ) Three months ended June 30, 2016 Six months ended June 30, 2016 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (26,150 ) $ (196,143 ) $ (222,293 ) $ (24,347 ) $ (198,284 ) $ (222,631 ) Other comprehensive income before reclassifications 6,333 — 6,333 4,530 — 4,530 Amounts reclassified from accumulated other comprehensive income — 2,141 2,141 — 4,282 4,282 Net current period other comprehensive income 6,333 2,141 8,474 4,530 4,282 8,812 Ending balance $ (19,817 ) $ (194,002 ) $ (213,819 ) $ (19,817 ) $ (194,002 ) $ (213,819 ) ________________________________________________ (1) Retirement liabilities reclassified to net income are related to the amortization of actuarial losses and are included in "Selling, general, and administrative expenses" in the Company's unaudited Condensed Consolidated Statements of Operations. See Note 5, "Defined Benefit Pension Plans" for additional details.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of fair value, assets and liabilities measured on recurring basis	The following table presents the Company's assets that are measured at fair value on a recurring basis and that are categorized using the fair value hierarchy: Fair Value Measurements at June 30, 2017 Significant Other Significant Quoted Prices in Observable Unobservable Active Markets Inputs Inputs (in thousands) Total (Level 1) (Level 2) (Level 3) Assets: Money market funds (1) $ 10,098 $ 10,098 $ — $ — ________________________________________________ (1) The fair values of the money market funds were based on recently quoted market prices and reported transactions in an active marketplace. Money market funds are included in the Company's unaudited Condensed Consolidated Balance Sheets as "Cash and cash equivalents."

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Reconciliation of operating profit from segments to consolidated	Financial information for the three months and six months ended June 30, 2017 and 2016 related to the Company's reportable segments, including a reconciliation from segment operating earnings to income before income taxes, the most directly comparable GAAP financial measure, is presented below. Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, Revenues: U.S. Services $ 61,316 $ 58,886 $ 121,791 $ 117,439 International 110,370 122,617 220,235 239,475 Broadspire 77,882 75,099 154,861 151,299 Garden City Group 19,679 25,741 39,627 51,364 Total segment revenues before reimbursements 269,247 282,343 536,514 559,577 Reimbursements 14,725 15,326 26,988 29,000 Total revenues $ 283,972 $ 297,669 $ 563,502 $ 588,577 Segment Operating Earnings (Loss): U.S. Services $ 11,133 $ 9,560 $ 16,650 $ 18,589 International 10,293 11,125 19,517 18,407 Broadspire 8,899 6,529 15,995 15,234 Garden City Group (1,653 ) 2,558 (2,455 ) 3,830 Total segment operating earnings 28,672 29,772 49,707 56,060 Add (Deduct): Unallocated corporate and shared (costs) and credits, net 487 (5,889 ) (2,255 ) (10,507 ) Net corporate interest expense (2,114 ) (2,523 ) (4,150 ) (5,291 ) Stock option expense (457 ) (137 ) (874 ) (227 ) Amortization of customer-relationship intangible assets (2,721 ) (2,420 ) (5,498 ) (4,879 ) Restructuring and special charges (6,782 ) (3,526 ) (7,387 ) (5,943 ) Income before income taxes $ 17,085 $ 15,277 $ 29,543 $ 29,213
Schedule of revenues by major service line	Revenues before reimbursements by major service line in the U.S. Services segment and the Broadspire segment are shown in the following table. It is not practicable to provide revenues by service line for the International segment. The Company considers all Garden City Group revenues to be derived from one service line. Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, U.S. Services Claims Field Operations $ 22,268 $ 20,193 $ 43,369 $ 40,706 Technical Services 6,927 7,203 14,133 13,929 Catastrophe Services 8,644 11,423 21,790 25,955 Subtotal U.S. Claims Services 37,839 38,819 79,292 80,590 Contractor Connection 21,250 20,067 38,341 36,849 WeGoLook 2,227 — 4,158 — Total Revenues before Reimbursements--U.S. Services $ 61,316 $ 58,886 $ 121,791 $ 117,439 Broadspire Workers' Compensation, Disability and Liability Claims Management $ 33,606 $ 31,670 $ 66,589 $ 63,882 Medical Management Services 40,792 39,923 81,359 80,284 Risk Management Information Services 3,484 3,506 6,913 7,133 Total Revenues before Reimbursements--Broadspire $ 77,882 $ 75,099 $ 154,861 $ 151,299

Restructuring and Special Cha27

Restructuring and Special Charges (Tables)	6 Months Ended
	Jun. 30, 2017
Restructuring and Related Activities [Abstract]
Restructuring and related costs	The following table shows the restructuring charges incurred by type of activity: Three months ended Six months ended (in thousands) June 30, June 30, June 30, June 30, Implementation and phase-in of the Centers $ 66 $ 1,973 $ 223 $ 2,402 Restructuring and integration costs 6,716 716 6,716 1,603 Asset impairments and lease termination costs — 337 448 1,165 Total restructuring charges $ 6,782 $ 3,026 $ 7,387 $ 5,170 Costs associated with the restructuring and integration activities were primarily in U.S. administrative areas and the International segment and were predominantly for severance costs. Cost associated with the Centers were primarily for professional fees and severance costs. As of June 30, 2017 , the following liabilities remained on the Company's unaudited Condensed Consolidated Balance Sheets related to restructuring charges . The rollforward of these costs to June 30, 2017 were as follows: Three months ended June 30, 2017 (in thousands) Deferred rent Accrued compensation and related costs Accounts payable Other accrued liabilities Total Beginning balance, March 31, 2017 $ 2,743 $ 595 $ — $ 1,524 $ 4,862 Additions — — 6,688 94 — 6,782 Adjustments to accruals (502 ) — — (431 ) (933 ) Cash payments — (2,087 ) (94 ) (24 ) (2,205 ) Ending balance, June 30, 2017 $ 2,241 $ 5,196 $ — $ 1,069 $ 8,506 Six months ended June 30, 2017 (in thousands) Deferred rent Accrued compensation and related costs Accounts payable Other accrued liabilities Total Beginning balance, December 31, 2016 $ 3,066 $ 1,525 $ 617 $ 1,949 $ 7,157 Additions — — 6,833 94 460 7,387 Adjustments to accruals (825 ) — — (431 ) (1,256 ) Cash payments — (3,162 ) (711 ) (909 ) (4,782 ) Ending balance, June 30, 2017 $ 2,241 $ 5,196 $ — $ 1,069 $ 8,506

Basis of Presentation (VIE) (De

Basis of Presentation (VIE) (Details) - Primary beneficiary - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Variable Interest Entity
Liabilities of the deferred compensation plan	$ 7,609	$ 9,385
Assets held in the related rabbi trust	$ 16,395	$ 16,227

Basis of Presentation (Acquisit

Basis of Presentation (Acquisition) (Details) - Lloyd Warwick International - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Business Acquisitions
Ownership percentage	51.00%
Variable interest entity, reporting entity involvement, maximum loss exposure, amount	$ 10,000
Asset carrying amount	9,696	$ 9,300
Liability carrying amount	10,683	10,554
Loan from parent
Business Acquisitions
Liability carrying amount	$ 8,780	$ 8,704

Business Acquisition (Details)

Business Acquisition (Details) - USD ($)	Jan. 04, 2017	Jun. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	[1]
Business Acquisitions
Goodwill		$ 116,488,000	$ 116,488,000	$ 91,750,000
Redeemable noncontrolling interests		7,362,000	7,362,000	$ 0
We Go Look, LLC
Business Acquisitions
Business acquisition, percentage of voting interests acquired	85.00%
Payments to acquire businesses, gross	$ 36,125,000
Business combination, recognized identifiable assets acquired and liabilities assumed, net	1,064,000
Business combination, recognized identifiable assets acquired and liabilities assumed, cash and cash equivalents	$ 100,000
Noncontrolling interest, ownership percentage by noncontrolling ownership	15.00%
Finite-lived intangible assets acquired	$ 17,794,000
Amortization of acquisition costs		643,000	1,287,000
Goodwill	23,977,000
Redeemable noncontrolling interests	$ 7,743,000
Revenues		$ 2,227,000	4,158,000
We Go Look, LLC | Minimum
Business Acquisitions
Acquired finite-lived intangible assets, weighted average useful life	3 years
We Go Look, LLC | Maximum
Business Acquisitions
Acquired finite-lived intangible assets, weighted average useful life	10 years
Post-closing period | We Go Look, LLC
Business Acquisitions
Business combination, indemnification assets, amount as of acquisition date	$ 250,000
Indemnification period 1 | We Go Look, LLC
Business Acquisitions
Business combination, indemnification assets, amount as of acquisition date	$ 800,000
Business combination, indemnification period	15 months
Business combination, amounts released from escrow			$ 0
Indemnification period 2 | We Go Look, LLC
Business Acquisitions
Business combination, indemnification assets, amount as of acquisition date	$ 1,000,000
Business combination, indemnification period	24 months
[1]	Derived from the audited Consolidated Balance Sheet

Recently Issued Accounting St31

Recently Issued Accounting Standards (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	[1]
New Accounting Pronouncement, Early Adoption [Line Items]
Cumulative-effect adjustment of ASU 2016-09			$ 692,000
Increase to deferred tax assets as a result of adoption of ASU 2016-09	$ 28,764,000	$ 28,764,000		$ 30,379,000
Tax benefit related to adoption of ASU 2016-09	$ 38,000	$ (200,000)
Accounting Standards Update 2016-09
New Accounting Pronouncement, Early Adoption [Line Items]
Increase to deferred tax assets as a result of adoption of ASU 2016-09			692,000
Retained Earnings
New Accounting Pronouncement, Early Adoption [Line Items]
Cumulative-effect adjustment of ASU 2016-09			692,000
Retained Earnings | Accounting Standards Update 2016-09
New Accounting Pronouncement, Early Adoption [Line Items]
Cumulative-effect adjustment of ASU 2016-09			$ 692,000
[1]	Derived from the audited Consolidated Balance Sheet

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2017
Effective income tax rate reconciliation, percent			39.40%	39.10%
Provision for income taxes	$ 6,812	$ 6,116	$ 11,647	$ 11,423
Scenario, forecast
Effective income tax rate reconciliation, percent					37.00%

Defined Benefit Pension Plans33

Defined Benefit Pension Plans (Defined Benefit Plans) (Details) - Pension Plan - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 328	$ 368	$ 657	$ 658
Interest cost	6,226	8,664	12,396	16,572
Expected return on assets	(8,964)	(10,938)	(17,928)	(20,758)
Amortization of actuarial loss	3,094	3,541	6,145	6,818
Net periodic benefit cost	$ 684	$ 1,635	$ 1,270	$ 3,290

Defined Benefit Pension Plans34

Defined Benefit Pension Plans (Narrative) (Details) - Pension Plan - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
UNITED STATES
Defined Benefit Plan Disclosure [Line Items]
Contributions by employer	$ 6,000	$ 6,000
Estimated future employer contributions	3,000
U.K. Plans
Defined Benefit Plan Disclosure [Line Items]
Contributions by employer	2,658	$ 3,072
Estimated future employer contributions	$ 2,707

Net Income Attributable to Sh35

Net Income Attributable to Shareholders of Crawford & Company per Common Share (Schedule of Earnings Per Share, Basic) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Class A Non-Voting
Numerator:
Allocation of undistributed earnings	$ 3,792	$ 2,904	$ 6,156	$ 5,811
Dividends paid	2,193	2,155	4,400	4,294
Net income attributable to common shareholders, basic	$ 5,985	$ 5,059	$ 10,556	$ 10,105
Denominator:
Weighted-average common shares outstanding, basic	31,394	30,725	31,401	30,635
Earnings per share - basic (usd per share)	$ 0.19	$ 0.16	$ 0.34	$ 0.33
Class B Voting
Numerator:
Allocation of undistributed earnings	$ 2,981	$ 2,334	$ 4,840	$ 4,683
Dividends paid	1,235	1,234	2,469	2,469
Net income attributable to common shareholders, basic	$ 4,216	$ 3,568	$ 7,309	$ 7,152
Denominator:
Weighted-average common shares outstanding, basic	24,678	24,690	24,684	24,690
Earnings per share - basic (usd per share)	$ 0.17	$ 0.14	$ 0.30	$ 0.29

Net Income Attributable to Sh36

Net Income Attributable to Shareholders of Crawford & Company per Common Share (Schedule of Earnings Per Share, Diluted) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Class A Non-Voting
Numerator:
Allocation of undistributed earnings	$ 3,830	$ 2,926	$ 6,223	$ 5,844
Dividends paid	2,193	2,155	4,400	4,294
Net income attributable to common shareholders, diluted	$ 6,023	$ 5,081	$ 10,623	$ 10,138
Denominator:
Weighted-average common shares outstanding, basic	31,394	30,725	31,401	30,635
Weighted-average number of dilutive securities (shares)	725	528	780	396
Weighted-average common shares outstanding, diluted	32,119	31,253	32,181	31,031
Earnings per share - diluted (usd per share)	$ 0.19	$ 0.16	$ 0.33	$ 0.33
Class B Voting
Numerator:
Allocation of undistributed earnings	$ 2,943	$ 2,312	$ 4,773	$ 4,650
Dividends paid	1,235	1,234	2,469	2,469
Net income attributable to common shareholders, diluted	$ 4,178	$ 3,546	$ 7,242	$ 7,119
Denominator:
Weighted-average common shares outstanding, basic	24,678	24,690	24,684	24,690
Weighted-average number of dilutive securities (shares)	0	0	0	0
Weighted-average common shares outstanding, diluted	24,678	24,690	24,684	24,690
Earnings per share - diluted (usd per share)	$ 0.17	$ 0.14	$ 0.29	$ 0.29

Net Income Attributable to Sh37

Net Income Attributable to Shareholders of Crawford & Company per Common Share (Antidilutive Securities) (Details) - shares shares in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Shares underlying stock options excluded due to the options' respective exercise prices being greater than the average stock price during the period
Antidilutive Securities Excluded from Computation of (Loss) Earnings Per Share
Shares excluded from diluted earnings per share (shares)		786	0	673	74
Performance stock grants excluded because performance conditions had not been met
Antidilutive Securities Excluded from Computation of (Loss) Earnings Per Share
Shares excluded from diluted earnings per share (shares)	[1]	402	1,000	402	1,000
[1]	Compensation cost is recognized for these performance stock grants based on expected achievement rates; however, no consideration is given to these performance stock grants when calculating earnings per share until the performance measurements have been achieved.

Net Income Attributable to Sh38

Net Income Attributable to Shareholders of Crawford & Company per Common Share (Weighted Average Shares Issued) (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Class A Non-Voting | CRD-A issued under Non-Employee Director Stock Plan
Share-based Compensation Arrangement
Stock issued during period (shares)	10,000	113,000	90,000	119,000
Class A Non-Voting | CRD-A issued under the U.K. ShareSave Scheme
Share-based Compensation Arrangement
Stock issued during period (shares)	57,000	134,000	59,000	141,000
Class A Non-Voting | CRD-A issued under the Executive Stock Bonus Plan
Share-based Compensation Arrangement
Stock issued during period (shares)	0	3,000	107,000	4,000
Class A Non-Voting | CRD-A issued under the 2016 Omnibus Stock and Incentive Plan
Share-based Compensation Arrangement
Stock issued during period (shares)	20,000	0	62,000	0
Class B Voting
Share-based Compensation Arrangement
Stock issued during period (shares)	0	0	0	0

Net Income Attributable to Sh39

Net Income Attributable to Shareholders of Crawford & Company per Common Share (Narrative) (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Aug. 31, 2014
Class A Non-Voting
Equity, Class of Treasury Stock
Shares repurchased (shares)	356,320	0	356,320	0
Average cost (usd per share)	$ 8.42		$ 8.42
Class B Voting
Equity, Class of Treasury Stock
Shares repurchased (shares)	48,488	0	48,488	0
Average cost (usd per share)	$ 8.96		$ 8.96
Repurchase Authorization 2014 | Common Stock
Equity, Class of Treasury Stock
Number of shares authorized to be repurchased (shares)					2,000,000
Number of shares remaining to be repurchased (shares)	1,050,492		1,050,492

Accumulated Other Comprehensi40

Accumulated Other Comprehensive Loss (Rollforward of Accumulated Other Comprehensive Loss) (Details) - USD ($) $ in Thousands		3 Months Ended								6 Months Ended
		Jun. 30, 2017		Mar. 31, 2017		Jun. 30, 2016		Mar. 31, 2016		Jun. 30, 2017		Jun. 30, 2016
Changes in Accumulated Other Comprehensive Loss [Roll Forward]
Beginning balance		$ 167,194		$ 159,264	[1]	$ 126,088		$ 124,351		$ 159,264	[1]	$ 124,351
Other Comprehensive Income		2,403		2,661		8,005		(276)		5,064		7,729
Ending balance		176,004		167,194		141,501		126,088		176,004		141,501
Foreign currency translation adjustments
Changes in Accumulated Other Comprehensive Loss [Roll Forward]
Beginning balance		(31,757)		(33,449)		(26,150)		(24,347)		(33,449)		(24,347)
Other comprehensive income before reclassifications		523				6,333				2,215		4,530
Amounts reclassified from accumulated other comprehensive income		0				0				0		0
Other Comprehensive Income		523				6,333				2,215		4,530
Ending balance		(31,234)		(31,757)		(19,817)		(26,150)		(31,234)		(19,817)
Retirement liabilities
Changes in Accumulated Other Comprehensive Loss [Roll Forward]
Beginning balance		(176,541)	[2]	(178,324)	[3]	(196,143)	[3]	(198,284)	[3]	(178,324)	[3]	(198,284)	[3]
Other comprehensive income before reclassifications		0	[2]			0	[3]			0	[3]	0	[3]
Amounts reclassified from accumulated other comprehensive income		1,750	[2]			2,141	[2]			3,533	[3]	4,282	[3]
Other Comprehensive Income	[3]	1,750				2,141				3,533		4,282
Ending balance		(174,791)	[3]	(176,541)	[2]	(194,002)	[3]	(196,143)	[3]	(174,791)	[3]	(194,002)	[3]
AOCL attributable to shareholders of Crawford & Company
Changes in Accumulated Other Comprehensive Loss [Roll Forward]
Beginning balance		(208,298)		(211,773)		(222,293)		(222,631)		(211,773)		(222,631)
Other comprehensive income before reclassifications		523				6,333				2,215		4,530
Amounts reclassified from accumulated other comprehensive income		1,750				2,141				3,533		4,282
Other Comprehensive Income		2,273		3,475		8,474		338		5,748		8,812
Ending balance		$ (206,025)		$ (208,298)		$ (213,819)		$ (222,293)		$ (206,025)		$ (213,819)
[1]	Derived from the audited Consolidated Balance Sheet
[2]	Compensation cost is recognized for these performance stock grants based on expected achievement rates; however, no consideration is given to these performance stock grants when calculating earnings per share until the performance measurements have been achieved.
[3]	Retirement liabilities reclassified to net income are related to the amortization of actuarial losses and are included in "Selling, general, and administrative expenses" in the Company's unaudited Condensed Consolidated Statements of Operations. See Note 5, "Defined Benefit Pension Plans" for additional details.

Fair Value Measurements (Detail

Fair Value Measurements (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2017USD ($)
Assets:
Debt instrument, variable interest rate duration between resets	90 days
Cash and cash equivalents | Measured on a recurring basis
Assets:
Money market funds	$ 10,098	[1]
Cash and cash equivalents | Level 1 | Measured on a recurring basis
Assets:
Money market funds	10,098	[1]
Cash and cash equivalents | Level 2 | Measured on a recurring basis
Assets:
Money market funds	0	[1]
Cash and cash equivalents | Level 3 | Measured on a recurring basis
Assets:
Money market funds	$ 0	[1]
[1]	The fair values of the money market funds were based on recently quoted market prices and reported transactions in an active marketplace. Money market funds are included in the Company's unaudited Condensed Consolidated Balance Sheets as "Cash and cash equivalents."

Segment Information (Details)

Segment Information (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)segment	Jun. 30, 2016USD ($)
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	$ 269,247	$ 282,343	$ 536,514	$ 559,577
Reimbursements	14,725	15,326	26,988	29,000
Total revenues	283,972	297,669	563,502	588,577
Net corporate interest expense	(2,114)	(2,523)	(4,150)	(5,291)
Restructuring and special charges	(6,782)	(3,526)	(7,387)	(5,943)
Income before income taxes	17,085	15,277	$ 29,543	29,213
Number of operating segments (segments) | segment			4
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Total segment operating earnings	28,672	29,772	$ 49,707	56,060
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Unallocated corporate and shared (costs) and credits, net	487	(5,889)	(2,255)	(10,507)
Net corporate interest expense	(2,114)	(2,523)	(4,150)	(5,291)
Stock option expense	(457)	(137)	(874)	(227)
Restructuring and special charges		(3,526)	(7,387)	(5,943)
U.S. Services
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	61,316	58,886	121,791	117,439
U.S. Services | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	61,316	58,886	121,791	117,439
Total segment operating earnings	11,133	9,560	16,650	18,589
International | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	110,370	122,617	220,235	239,475
Total segment operating earnings	10,293	11,125	19,517	18,407
Broadspire
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	77,882	75,099	154,861	151,299
Broadspire | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	77,882	75,099	154,861	151,299
Total segment operating earnings	8,899	6,529	15,995	15,234
Garden City Group | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	19,679	25,741	39,627	51,364
Total segment operating earnings	(1,653)	2,558	(2,455)	3,830
Customer Relationships and Trade Names | Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Amortization of customer-relationship intangible assets	$ (2,721)	$ (2,420)	$ (5,498)	$ (4,879)

Segment Information (Revenues B

Segment Information (Revenues By Major Service Line) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenue from External Customer
Revenues before reimbursements	$ 269,247	$ 282,343	$ 536,514	$ 559,577
U.S. Services
Revenue from External Customer
Revenues before reimbursements	61,316	58,886	121,791	117,439
Broadspire
Revenue from External Customer
Revenues before reimbursements	77,882	75,099	154,861	151,299
Claims Field Operations | U.S. Services
Revenue from External Customer
Revenues before reimbursements	22,268	20,193	43,369	40,706
Technical Services | U.S. Services
Revenue from External Customer
Revenues before reimbursements	6,927	7,203	14,133	13,929
Catastrophe Services | U.S. Services
Revenue from External Customer
Revenues before reimbursements	8,644	11,423	21,790	25,955
Subtotal U.S. Claims Services | U.S. Services
Revenue from External Customer
Revenues before reimbursements	37,839	38,819	79,292	80,590
Contractor Connection | U.S. Services
Revenue from External Customer
Revenues before reimbursements	21,250	20,067	38,341	36,849
WeGoLook | U.S. Services
Revenue from External Customer
Revenues before reimbursements	2,227	0	4,158	0
Workers' Compensation, Disability and Liability Claims Management | Broadspire
Revenue from External Customer
Revenues before reimbursements	33,606	31,670	66,589	63,882
Medical Management Services | Broadspire
Revenue from External Customer
Revenues before reimbursements	40,792	39,923	81,359	80,284
Risk Management Information Services | Broadspire
Revenue from External Customer
Revenues before reimbursements	$ 3,484	$ 3,506	$ 6,913	$ 7,133

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Thousands	Jun. 30, 2017USD ($)
Letter of Credit
Loss Contingencies
Letters of credit outstanding amount	$ 14,470

Restructuring and Special Cha45

Restructuring and Special Charges (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Restructuring and Special Charges
Restructuring and special charges	$ 6,782,000	$ 3,526,000	$ 7,387,000	$ 5,943,000
Restructuring charges incurred	6,782,000	3,026,000	7,387,000	5,170,000
Implementation and phase-in of the Centers
Restructuring and Special Charges
Restructuring charges incurred	66,000	1,973,000	223,000	2,402,000
Restructuring and integration costs
Restructuring and Special Charges
Restructuring charges incurred	6,716,000	716,000	6,716,000	1,603,000
Asset impairments and lease termination costs
Restructuring and Special Charges
Restructuring charges incurred	0	337,000	448,000	1,165,000
Special Charges
Restructuring and Special Charges
Legal and professional fees	$ 0	$ 500,000	$ 0	$ 773,000

Restructuring and Special Cha46

Restructuring and Special Charges (Rollforward of Accrued Liabilities) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Restructuring Reserve [Roll Forward]
Beginning balance	$ 4,862		$ 7,157
Additions	6,782	$ 3,026	7,387	$ 5,170
Adjustments to accruals	(933)		(1,256)
Cash payments	(2,205)		(4,782)
Ending balance	8,506		8,506
Deferred rent
Restructuring Reserve [Roll Forward]
Beginning balance	2,743		3,066
Additions	0		0
Adjustments to accruals	(502)		(825)
Cash payments	0		0
Ending balance	2,241		2,241
Accrued compensation and related costs
Restructuring Reserve [Roll Forward]
Beginning balance	595		1,525
Additions	6,688		6,833
Adjustments to accruals	0		0
Cash payments	(2,087)		(3,162)
Ending balance	5,196		5,196
Accounts payable
Restructuring Reserve [Roll Forward]
Beginning balance	0		617
Additions	94		94
Adjustments to accruals	0		0
Cash payments	(94)		(711)
Ending balance	0		0
Other accrued liabilities
Restructuring Reserve [Roll Forward]
Beginning balance	1,524		1,949
Additions	0		460
Adjustments to accruals	(431)		(431)
Cash payments	(24)		(909)
Ending balance	$ 1,069		$ 1,069