Crawford & Company (CRD-B) 10-Q 10 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	Apr. 30, 2018
Document Information
Entity Registrant Name	CRAWFORD & CO
Entity Central Index Key	25,475
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Class A Non-Voting
Document Information
Entity Common Stock, Shares Outstanding		30,577,075
Class B Voting
Document Information
Entity Common Stock, Shares Outstanding		24,448,104

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations Unaudited - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenues:
Revenues before reimbursements	$ 273,104	$ 267,267
Reimbursements	17,283	12,263
Total revenues	290,387	279,530
Costs and Expenses:
Costs of services provided, before reimbursements	197,619	192,737
Reimbursements	17,283	12,263
Total costs of services	214,902	205,000
Selling, general, and administrative expenses	61,660	59,992
Corporate interest expense, net of interest income of $423 and $183, respectively	2,564	2,036
Restructuring and special charges	0	605
Total Costs and Expenses	279,126	267,633
Other Income, net	1,135	561
Income Before Income Taxes	12,396	12,458
Provision for Income Taxes	3,966	4,835
Net Income	8,430	7,623
Net Loss Attributable to Noncontrolling Interests and Redeemable Noncontrolling Interests	139	41
Net Income Attributable to Shareholders of Crawford & Company	$ 8,569	$ 7,664
Class A Non-Voting
Earnings Per Share - Basic:
Earnings per share - basic (usd per share)	$ 0.16	$ 0.15
Earnings Per Share - Diluted:
Earnings per share - diluted (usd per share)	$ 0.16	$ 0.14
Weighted-Average Shares Used to Compute Basic Earnings Per Share:
Weighted-average common shares outstanding, basic	31,199	31,409
Weighted-Average Shares Used to Compute Diluted Earnings Per Share:
Weighted-average common shares outstanding, diluted	31,761	32,248
Cash Dividends Per Share:
Cash dividends per share (usd per share)	$ 0.07	$ 0.07
Class B Voting
Earnings Per Share - Basic:
Earnings per share - basic (usd per share)	0.14	0.13
Earnings Per Share - Diluted:
Earnings per share - diluted (usd per share)	$ 0.14	$ 0.12
Weighted-Average Shares Used to Compute Basic Earnings Per Share:
Weighted-average common shares outstanding, basic	24,472	24,690
Weighted-Average Shares Used to Compute Diluted Earnings Per Share:
Weighted-average common shares outstanding, diluted	24,472	24,690
Cash Dividends Per Share:
Cash dividends per share (usd per share)	$ 0.05	$ 0.05

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Operations Unaudited (Parentheticals) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement [Abstract]
Interest income	$ 423	$ 183

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Comprehensive Income Unaudited - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 8,430	$ 7,623
Other Comprehensive Income:
Net foreign currency translation income, net of tax of $0 and $0, respectively	7,540	878
Amortization of actuarial losses for retirement plans included in net periodic pension cost, net of tax of $938 and $989 respectively	1,629	1,783
Other Comprehensive Income	9,169	2,661
Comprehensive Income	17,599	10,284
Comprehensive (income) loss attributable to noncontrolling interests and redeemable noncontrolling interests	(90)	855
Comprehensive Income Attributable to Shareholders of Crawford & Company	$ 17,509	$ 11,139

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income Unaudited (Parentheticals) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement of Comprehensive Income [Abstract]
OCI, Tax on foreign currency translation gains (losses)	$ 0	$ 0
OCI, Tax on amortization of actuarial losses on retirement plans included in net periodic pension cost	$ 938	$ 989

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets Unaudited - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	[1]
Current Assets:
Cash and cash equivalents	$ 63,956	$ 54,011
Accounts receivable, less allowance for doubtful accounts of $11,982 and $12,588, respectively	173,554	174,172
Unbilled revenues, at estimated billable amounts	132,915	108,745
Income taxes receivable	4,109	7,987
Prepaid expenses and other current assets	24,651	25,452
Total Current Assets	399,185	370,367
Net Property and Equipment	41,869	41,664
Other Assets:
Goodwill	98,462	96,916
Intangible assets arising from business acquisitions, net	96,224	97,147
Capitalized software costs, net	88,627	89,824
Deferred income tax assets	23,398	24,359
Other noncurrent assets	72,134	67,659
Total Other Assets	378,845	375,905
TOTAL ASSETS	819,899	787,936
Current Liabilities:
Short-term borrowings	24,546	24,641
Accounts payable	41,982	49,303
Accrued compensation and related costs	64,670	75,892
Self-insured risks	11,994	13,407
Income taxes payable	3,193	2,703
Deferred rent	15,839	15,717
Other accrued liabilities	43,740	36,563
Deferred revenues	37,182	37,794
Current installments of long-term debt and capital leases	557	571
Total Current Liabilities	243,703	256,591
Noncurrent Liabilities:
Long-term debt and capital leases, less current installments	242,202	200,460
Deferred revenues	24,083	22,515
Accrued pension liabilities	81,550	87,035
Other noncurrent liabilities	27,084	27,596
Total Noncurrent Liabilities	374,919	337,606
Redeemable Noncontrolling Interests	6,447	6,775
Shareholders' Investment:
Additional paid-in capital	54,647	53,170
Retained earnings	267,682	269,686
Accumulated other comprehensive loss	(187,537)	(196,477)
Shareholders' Investment Attributable to Shareholders of Crawford & Company	189,769	182,320
Noncontrolling interests	5,061	4,644
Total Shareholders' Investment	194,830	186,964
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT	819,899	787,936
Class A Non-Voting
Shareholders' Investment:
Common stock outstanding, value	30,529	31,439
Class B Voting
Shareholders' Investment:
Common stock outstanding, value	$ 24,448	$ 24,502
[1]	Derived from the audited Consolidated Balance Sheet

Condensed Consolidated Balance7

Condensed Consolidated Balance Sheets Unaudited (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	[1]
Current Assets:
Allowance for doubtful accounts	$ 11,982	$ 12,588
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)	30,529,000	31,439,000
Shares outstanding (shares)	30,529,000	31,439,000
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)	24,448,000	24,502,000
Shares outstanding (shares)	24,448,000	24,502,000
[1]	Derived from the audited Consolidated Balance Sheet.

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows Unaudited - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018		Mar. 31, 2017
Cash Flows From Operating Activities:
Net income	$ 8,430		$ 7,623
Reconciliation of net income to net cash used in operating activities:
Depreciation and amortization	11,440		10,180
Stock-based compensation	1,565		1,296
Accounts receivable, net	2,848		(9,296)
Unbilled revenues, net	(20,180)		(5,729)
Accrued or prepaid income taxes	4,839		2,866
Accounts payable and accrued liabilities	(13,594)		(17,028)
Deferred revenues	239		1,906
Accrued retirement costs	(10,143)		(10,445)
Prepaid expenses and other operating activities	932		(1,888)
Net cash used in operating activities	(13,624)		(20,515)
Cash Flows From Investing Activities:
Acquisitions of property and equipment	(5,141)		(695)
Capitalization of computer software costs	(5,717)		(5,432)
Payments for business acquisitions, net of cash acquired	0		(36,029)
Other investing activities	0		96
Net cash used in investing activities	(10,858)		(42,060)
Cash Flows From Financing Activities:
Cash dividends paid	(3,421)		(3,441)
Payments related to shares received for withholding taxes under stock-based compensation plans	0		(436)
Proceeds from shares purchased under employee stock-based compensation plans	14		37
Repurchases of common stock	(3,925)		0
Increases in short-term and revolving credit facility borrowings	50,408		58,727
Payments on short-term and revolving credit facility borrowings	(10,000)		(5,386)
Payments on capital lease obligations	(125)		(416)
Net cash provided by financing activities	32,951		49,085
Effects of exchange rate changes on cash and cash equivalents	1,476		718
Increase (Decrease) in cash and cash equivalents	9,945		(12,772)
Cash and cash equivalents at beginning of year	54,011	[1]	81,569
Cash and cash equivalents at end of period	$ 63,956		$ 68,797
[1]	Derived from the audited Consolidated Balance Sheet

Condensed Consolidated Stateme9

Condensed Consolidated Statements of Shareholders' Investment Unaudited - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018		Mar. 31, 2017	Dec. 31, 2017
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 186,964	[1]	$ 159,264
Net income (1)	8,757	[2]	7,801
Other comprehensive income	9,169		2,661
Cash dividends paid	(3,421)		(3,441)
Stock-based compensation	1,565		1,296
Repurchases of Common Stock	(8,860)
Common stock activity, net	14		(398)
Acquisition of noncontrolling interests			(681)
Cumulative-effect adjustment of ASU 2016-09			692	$ 642
Ending balance	194,830		167,194
Net income (loss) attributable to redeemable noncontrolling interest	327		178
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	53,170		48,108
Stock-based compensation	1,565		1,296
Common stock activity, net	(88)		(629)
Acquisition of noncontrolling interests			34
Ending balance	54,647		48,809
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	269,686		261,562
Net income (1)	8,569	[2]	7,664
Cash dividends paid	(3,421)		(3,441)
Repurchases of Common Stock	(7,794)
Cumulative-effect adjustment of ASU 2016-09	642		692
Ending balance	267,682		266,477
Accumulated Other Comprehensive Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(196,477)		(211,773)
Other comprehensive income	8,940		3,475
Ending balance	(187,537)		(208,298)
Shareholders' Investment Attributable to Shareholders of Crawford & Company
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	182,320		153,883
Net income (1)	8,569	[2]	7,664
Other comprehensive income	8,940		3,475
Cash dividends paid	(3,421)		(3,441)
Stock-based compensation	1,565		1,296
Repurchases of Common Stock	(8,860)
Common stock activity, net	14		(398)
Acquisition of noncontrolling interests			34
Cumulative-effect adjustment of ASU 2016-09			692	$ 642
Ending balance	189,769		163,205
Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	4,644		5,381
Net income (1)	188	[2]	137
Other comprehensive income	229		(814)
Acquisition of noncontrolling interests			(715)
Ending balance	5,061		3,989
Class A Non-Voting | Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	31,439		31,296
Repurchases of Common Stock	(1,012)
Common stock activity, net	102		231
Ending balance	30,529		31,527
Class B Voting | Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	24,502		24,690
Repurchases of Common Stock	(54)
Ending balance	$ 24,448		$ 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, 2018 and 2017 excludes $327 and $178 respectively, in net loss attributable to the redeemable noncontrolling interests.

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	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 ended, and the Company's financial position as of, March 31, 2018 are not necessarily indicative of the results or financial position that may be expected for the year ending December 31, 2018 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, 2017 other than as disclosed herein. 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, 2017 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, 2017 . 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 March 31, 2018 and December 31, 2017 , the liabilities of the deferred compensation plan were $9,320,000 and $9,337,000 , 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 $16,618,000 and $16,538,000 , 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 March 31, 2018 were $10,646,000 and $11,009,000 , respectively. Total assets and liabilities of LWI as of December 31, 2017 were $10,083,000 and $10,685,000 , respectively. Included in LWI's total liabilities is a loan from Crawford of $8,926,000 and $8,580,000 as of March 31, 2018 and December 31, 2017 , 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.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Recently Issued Accounting Standards	Recently Issued Accounting Standards Adoption of New Accounting Standards Derivatives and Hedging-Targeted Improvements to Accounting for Hedging Activities In August 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-12, "Targeted Improvements to Accounting for Hedging Activities." The ASU was issued to improve the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities in its financial statements. Additionally, the amendments in this update simplify the application of the hedge accounting guidance. The Company has elected to early adopt this ASU for the period ended March 31, 2018, with no impact on its results of operations, financial condition and cash flows. The Company is not currently a party to any derivative contracts. Compensation-Stock Compensation: Scope of Stock Compensation Modification Accounting In May 2017, the FASB issued 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. The Company adopted this ASU for the period ended March 31, 2018, with no material impact 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 Company adopted this guidance retrospectively for the period ended March 31, 2018 with a resulting reclassification with the service cost component of net periodic pension cost and net periodic postretirement benefit cost continuing to be reflected within the cost of services provided, before reimbursements and selling, general, and administrative expenses line items of the Consolidated Statements of Operations based on where the compensation costs of the pertinent employees are presented and the other components being reclassified within Other Income. This entry resulted in a reclassification of the other components for the quarter ended March 31, 2018 and 2017, to "Other Income, net" of $885,000 and $183,000 , respectively. 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 Company adopted this ASU for the period ended March 31, 2018, with no impact to 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 Company adopted this guidance for the period ended March 31, 2018, with no material impact to the statement of cash flows. Revenue from Contracts with Customers In May 2014, the FASB issued ASU 2014-09 "Revenue from Contracts with Customers" together with its subsequent related amendments in 2015 and 2016, collectively referred to as ASC 606. ASC 606 also includes Subtopic 340-40, Other Assets and Deferred Costs - Contracts with Customers, which requires the deferral of incremental costs of obtaining a contract with a customer. The new standard is effective for annual periods beginning after December 15, 2017, including interim periods within those reporting periods. ASC 606 supersedes the revenue recognition requirements in ASC 605 “Revenue Recognition,” and requires entities to recognize revenues when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Company adopted ASC 606 as of January 1, 2018 (“transition date”) using the modified retrospective transition method, and applied the new guidance to contracts not substantially completed at the transition date. As a result of adopting ASC 606, the Company recognized a cumulative-effect adjustment to the opening balance of retained earnings. The cumulative effect of the changes made to the Company's Condensed Consolidated Balance Sheets as of January 1, 2018 are as follows: Transition Adjustments Adjusted Balances (in thousands) December 31, 2017* Crawford Claims Solutions Crawford Specialty Solutions January 1, 2018 Assets: Unbilled revenues, at estimated billable amounts $ 108,745 $ 1,150 $ — $ 109,895 Deferred income tax assets 24,359 (285 ) 77 24,151 Liabilities: Deferred revenues (current) 37,794 — 300 38,094 Shareholders' Investment: Retained earnings 269,686 865 (223 ) 270,328 * Derived from the audited Consolidated Balance Sheets The Crawford Claims Solutions transition adjustment relates to a change in the method utilized to measure the satisfaction of the performance obligation for short term claims loss adjusting service contracts that were in process as of the transition date. The performance obligation for these contracts is satisfied over a short period of time, on average within 30 days. Under ASC 606, revenue is recognized based on historical claim closure rates and claim type applied utilizing a portfolio approach based on time elapsed for these claims. The Crawford Specialty Solutions transition adjustment relates to a change in the method utilized to measure the satisfaction of the performance obligation for a small number of fixed fee contracts within our Garden City Group service line. There was no transition adjustment for Crawford TPA Solutions: Broadspire. See Note 3 for further details on the Company's revenue recognition implementation and policies. Pending Adoption of Recently Issued Accounting Standards Earning Per Share-Distinguishing Liabilities from Equity-Derivatives and Hedging In July 2017, the FASB issued ASU 2017-11, "Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception." The ASU Part I changes the classification analysis of certain equity-linked financial instruments with down round features and the related disclosures. Part II of the amendments recharacterizes the indefinite deferral of certain provisions of Topic 480 and do not have an accounting effect. The update is effective for annual periods beginning after December 15, 2018, and interim periods thereafter. Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the effect this ASU will have on its results of operations, financial condition and cash flows, however, it does not expect any impact. 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 plans to elect the practical expedients upon transition that will retain the lease classification and initial direct costs for any leases that exist prior to adoption of the standard. The Company is updating its inventory of real estate, equipment, and automobile leases for attributes required by this ASU. 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.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition The Company adopted ASC 606 using the modified retrospective method for those contracts which were not substantially completed as of the transition date. The reported results for the three months ended March 31, 2018, reflect the application of the guidance of ASC 606 while the reported results for the three months ended March 31, 2017, were prepared under the guidance of ASC 605. There was no significant impact to any of the line items within the Company's Condensed Consolidated Statements of Operations or Condensed Consolidated Balance Sheets as a result of applying ASC 606 for the three months ended March 31, 2018. Revenue from Contracts with Customers Revenues are recognized when control of the promised services are transferred to the Company's customers in an amount that reflects the consideration expected to be entitled to in exchange for those services. Revenues are recognized net of any sales, use or value added taxes collected from customers, which are subsequently remitted to governmental authorities. As the Company completes its performance obligations which are identified below, it has an unconditional right to consideration as outlined in the Company's contracts. Generally the Company's accounts receivable are expected to be collected in less than two months, in accordance with the underlying payment terms. The Company's Crawford Claims Solutions segment generates revenue for claims management services provided to insurance companies and self-insured entities related to property, casualty and catastrophe losses caused by physical damage to commercial and residential real property and certain types of personal property. The Company charges on a fee-per-claim basis for each optional purchase of the claims management services exercised by its customer. Revenue is recognized over time as the performance obligations are satisfied through the effort expended to research, investigate, evaluate, document and report the claim and control of these services are transferred to the customer. Revenue is recognized based on historical claim closure rates and claim type for fixed fee claims applied utilizing a portfolio approach based on time elapsed for these claims. For claims billed on a time and expense incurred basis, which are considered variable consideration, the Company recognizes revenue at the amount in which it has the right to invoice for services performed. These methods of revenue recognition are the most accurate depiction of the transfer of the claims management services to the customer. The Company also generates revenue by providing on-demand inspection, verification and other task specific field services for businesses and consumers. Task assignment services are single optional purchase performance obligations which are generally satisfied at a point in time when the control of the service is transferred to the customer. Therefore revenue is recognized when the customer receives the service requested. The following table presents Crawford Claims Solutions revenues before reimbursements disaggregated by geography for the three months ended March 31, 2018. The Company considers all Crawford Claims Solutions revenues to be derived from one service line. (in thousands) U.S. U.K. Canada Australia Europe Rest of World Total Total Crawford Claims Solutions Revenues before Reimbursements $ 38,526 $ 15,137 $ 13,102 $ 10,573 $ 7,697 $ 5,407 $ 90,442 The Company's TPA Solutions: Broadspire segment is a third party administrator that generates revenue through its Claims Management and Medical Management service lines. The Claims Management service line includes Workers' Compensation, Liability, Property and Disability Claims Management. This service line also performs additional services such as Accident & Health claims programs, including affinity type claims, and disability and leave management services. Each claim referred by the customer is considered an additional optional purchase of claims management services under the agreement with the customer. The transaction price is readily available from the contract and is fixed for each service. Revenue is recognized over time as services are provided as the performance obligations are satisfied through the effort expended to research, investigate, evaluate, document, and report the claim and control of these services are transferred to the customer. Revenue is recognized based on historical claim closure rates and claim type applied utilizing a portfolio approach based on time elapsed for these claims as the Company believes this is the most accurate depiction of the transfer of the claims management services to its customer. This service line also provides Risk Management Information Services. For non-claim services, revenue is recognized over time as services are provided and control of these services are transferred to the customer. Revenue is recognized as time elapses as this is the most accurate depiction of the transfer of the service to the customer. The Company's obligation to manage claims under the Claims Management service line can range from less than one year, on a one - or two -year basis or for the lifetime of the claim. Under certain claims management agreements, the Company receives consideration from a customer at contract inception prior to transferring services to the customer, however, it would begin performing services immediately. The period between a customer’s payment of consideration and the completion of the promised services could be greater than one year. There is no difference between the amount of promised consideration and the cash selling price of the promised services. The fee is billed upfront by the Company in order to provide customers with simplified and predictable ways of purchasing its services and it is customary to invoice service fees when the claim is assigned. The Company considered whether a significant financing component exists and determined that there is not a significant financing component at the contract level. The Medical Management service line offers case managers who provide administration services by proactively managing medical treatment for claimants while facilitating an understanding of and participation in their rehabilitation process. Revenue for Medical Management services are recognized over time as the performance obligations are satisfied through the effort expended to manage the medical treatment for claimants and control of these services are transferred to the customer. Medical Management services are generally billed based on time incurred, are considered variable consideration, and revenue is recognized at the amount in which the Company has the right to invoice for services performed. This method of revenue recognition is the most accurate depiction of the transfer of the Medical Management service to the customer. Medical bill review services provide an analysis of medical charges for clients’ claims to identify opportunities for savings. Medical bill review services revenues are recognized over time as control of the service is transferred to the customer. Revenue is recognized based upon the transfer of the results of the medical bill review service to the customer as this is the most accurate depiction of the transfer of the service to the customer. The following table presents TPA Solutions: Broadspire revenues before reimbursements disaggregated by service line and geography for the three months ended March 31, 2018. (in thousands) U.S. U.K. Canada Europe Rest of World Total Claims Management Services $ 36,706 $ 3,250 $ 9,458 $ 7,919 $ 390 $ 57,723 Medical Management Services 42,514 — — — — 42,514 Total Crawford TPA Solutions: Broadspire Revenues before Reimbursements $ 79,220 $ 3,250 $ 9,458 $ 7,919 $ 390 $ 100,237 The Company's Crawford Specialty Services segment principally generates revenues through its Global Technical Services, Contractor Connection and Garden City Group service lines. The Global Technical Services service line generates revenues for claims management services provided to insurance companies and self-insured entities related to large, complex losses with technical adjusting and industry experts servicing a broad range of industries. Revenue is recognized over time as the performance obligations are satisfied through the effort expended to research, investigate, evaluate, document and report the claim and control of these services are transferred to the customer. Revenue is recognized based on historical claim closure rates and claim type for fixed fee claims, applied utilizing a portfolio approach based on time elapsed for these claims. For claims billed on a time and expense incurred basis, which are considered variable consideration, the Company recognizes revenue at the amount in which it has the right to invoice for services performed. These methods of revenue recognition are the most accurate depiction of the transfer of the claims management services to the customer. The Contractor Connection service line generates revenue through its independently managed contractor network, with approximately 6,000 credentialed residential and commercial contractors. Contractor Connection generally generates revenue by receiving a fee for each project that is sold by its network of contractors. Revenue is recognized at a point in time once the consumer accepts the contractor’s proposal as Contractor Connection’s performance obligation of referring projects to its contractors has been completed and the Company is entitled to consideration at that time. The contractor takes control of the service upon the consumer’s acceptance of the contractor’s proposal. The Garden City Group service line generates revenues by performing legal settlement administration services on behalf of law firms, corporations, government agencies, and courts. The Garden City Group's services include identifying and qualifying class members, handling written, electronic, and telephonic communications with claimants, and determining and dispensing settlement payments. Garden City Group further provides back-office business process outsourcing services encompassing fulfillment, mail intake, call center and multimedia outreach solutions, payment distribution, and product recall needs. Revenues for professional services, such as project management and oversight, legal counsel, administrative and information technology systems support, are recognized over time as the performance obligations are satisfied through the effort expended to administer projects and control of these services are transferred to the customer. Professional services are generally billed on a time and expense incurred basis, are considered variable consideration, and revenue is recognized at the amount in which the Company has the right to invoice for services performed. Transaction support services, such as mail intake and payment distribution, are considered stand ready performance obligations and are accounted for as a series of distinct services and recognized over time as control of these services are transferred to the customer. The nature of the performance obligations for these services is a promise that consists of standing ready to provide services, or making services available for a customer to use, as and when the customer decides to do so. Revenues for transaction support services are recognized over time as the performance obligations are satisfied through the effort expended to perform the support services and control of these services are transferred to the customer. Transaction support services are generally billed based on per unit rates, are considered variable consideration, and revenue is recognized at the amount in which we have the right to invoice for services performed. These methods of revenue recognition for professional and transaction support services are the most accurate depiction of the transfer of the legal settlement administration services to the customer. The following table presents Crawford Specialty Services revenues before reimbursements disaggregated by service line and geography for the three months ended March 31, 2018. (in thousands) U.S. U.K. Canada Australia Europe Rest of World Total Global Technical Services $ 10,140 $ 11,015 $ 6,315 $ 5,206 $ 5,556 $ 6,033 $ 44,265 Contractor Connection 17,882 2,077 1,822 426 — — 22,207 Garden City Group 15,447 — 506 — — — 15,953 Total Crawford Specialty Solutions Revenues before Reimbursements $ 43,469 $ 13,092 $ 8,643 $ 5,632 $ 5,556 $ 6,033 $ 82,425 In the normal course of business, the Company's operating segments incur certain out-of-pocket expenses that are thereafter reimbursed by its customers. The Company controls the promised good or service before it is transferred to its customer, therefore it is a principal in the transaction. These out-of-pocket expenses and associated reimbursements are reported on a gross basis within expenses and revenues, respectively, in the Company's Condensed Consolidated Statements of Operations. Arrangements with Multiple Performance Obligations For claims management services, the Company typically has one performance obligation; however, it also provides the customer with an option to acquire additional services. The Company sells multiple lines of claims processing and different levels of processing depending on the complexity of the claims. The Company typically provides a menu of offerings from which the customer chooses to purchase at their option. The price of each service is separate and distinct and provides a separate and distinct value to the customer. Pricing is consistent for each service irrespective of the other services or quantities requested by the customer. For example, if the Company provides claims processing for both auto and general liability, those services are priced and delivered independently. Contract Balances The timing of revenue recognition, billings and cash collections result in billed accounts receivables, contract assets (reported as unbilled revenues at estimated billable amounts) and contract liabilities (reported as deferred revenues) on the Company’s Condensed Consolidated Balance Sheets. Unbilled revenues is a contract asset for revenue that has been recognized in advance of billing the customer, resulting from professional services delivered that we expect and are entitled to receive as consideration under certain contracts. Billing requirements vary by contract but substantially all unbilled revenues are billed within one year. When the Company receives consideration from a customer prior to transferring services to the customer under the terms of certain claims management agreements, it records deferred revenues on the Company’s Condensed Consolidated Balance Sheets, which represents a contract liability. These fixed-fee service agreements typically result from the Crawford TPA Solutions: Broadspire segment and require the Company to handle claims on either a one - or two -year basis, or for the lifetime of the claim. In cases where it handles a claim on a non-lifetime basis, the Company typically receives an additional fee on each anniversary date that the claim remains open. For service agreements where it provides services for the life of the claim, the Company is paid one upfront fee regardless of the duration of the claim. The Company recognizes deferred revenues as revenues as it performs services and transfers control of the services to the customer and satisfies the performance obligation which it determines utilizing a portfolio approach. The Company's deferred revenues for claims handled for one or two years are not as sensitive to changes in claim closing rates since the performance obligations are satisfied within a fixed length of time. Deferred revenues for lifetime claim handling are more sensitive to changes in claim closing rates since the Company is obligated to handle these claims to conclusion with no additional fees received for long-lived claims. For all fixed fee service agreements, revenues are recognized over the expected service periods, by type of claim. Based upon its historical averages, the Company closes approximately 98% of all cases referred to it under lifetime claim service agreements within five years from the date of referral. Also, within that five-year period, the percentage of cases remaining open in any one particular year has remained relatively consistent from period to period. Each quarter the Company evaluates its historical case closing rates by type of claim utilizing a portfolio approach and makes adjustments to deferred revenues as necessary. As a portfolio approach is utilized to recognize deferred revenues, any changes in estimates will impact timing of revenue recognition and any changes in estimates are recognized in the period in which they are determined. The table below presents the deferred revenues balance as of the transition date and the significant activity affecting deferred revenues during the three months ended March 31, 2018: (In Thousands) Customer Contract Liabilities Deferred Revenue Balance at transition date (current and noncurrent) $ 60,609 Q1 2018 Additions 20,250 Revenue Recognized from the Balance at Beginning of Period (12,440 ) Revenue Recognized from Q1 2018 Additions (7,154 ) Balance as of March 31, 2018 (current and noncurrent) $ 61,265 Remaining Performance Obligations As of March 31, 2018, we had $85.4 million of remaining performance obligations related to claims and non-claims services in which the price is fixed. Remaining performance obligations consist of deferred revenues as well as certain unbilled receivables that are considered contract assets. The Company expects to recognize approximately 70% of our remaining performance obligations as revenues within one year and the remaining balance thereafter. See the discussion below regarding the practical expedients elected for the disclosure of remaining performance obligations. Costs to Obtain a Contract The Company has an internal sales force compensation program where remuneration is based solely on the revenues recognized in the period and does not represent an incremental cost to the Company which provides a future benefit expected to be longer than one year and would meet the criteria to be capitalized and presented as a contract asset on the Condensed Consolidated Balance Sheet. Practical Expedients Elected As a practical expedient, the Company does not adjust the consideration in a contract for the effects of a significant financing component it expects, at contract inception, that the period between a customer’s payment of consideration and the transfer of promised services to the customer will be one year or less. For claims management and legal settlement administration services that are billed on a time and expense incurred or per unit basis and revenue is recognized over time, the Company recognizes revenue at the amount to which it has the right to invoice for services performed. The Company does not disclose the value of remaining performance obligations for (i) contracts for which it recognizes revenue at the amount to which it has the right to invoice for services performed, and (ii) contracts with variable consideration allocated entirely to a single performance obligation.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2018
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. The Company estimates that its effective income tax rate for 2018 will be approximately 32.0% after considering known discrete items. The provision for income taxes on consolidated income before income taxes totaled $4.0 million and $4.8 million for the three months ended March 31, 2018 and 2017 , respectively. The overall effective tax rate decreased to 32.0% for the three months ended March 31, 2018 compared with 38.8% for the 2017 period due to enacted changes in U.S. tax law as a result of the December 2017 enactment of the Tax Cuts and Jobs Act (“the Tax Act”). The Tax Act significantly changes U.S. federal income tax law. The changes include, but are not limited to: a federal corporate rate reduction from 35% to 21%, limitations on the deductibility of interest expense and executive compensation, creation of a new minimum tax on global intangible low taxed income (“GILTI”), and a one-time U.S. tax liability on those earnings which have not previously been repatriated to the U.S. (the “Transition Tax”) as a result of the transition of U.S. international taxation from a worldwide tax system to a modified territorial tax system. The Company has estimated the impact of the Tax Act incorporating assumptions made based upon its current interpretation of the Tax Act and included them in its consolidated financial statements for the year ended December 31, 2017. The SEC Staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. The Company has recognized provisional tax impacts related to Transition Tax and revaluation of domestic deferred tax balances, and included those amounts in its consolidated financial statements for the year ended December 31, 2017. The actual impact of the Tax Act may differ from the Company's estimates due to, among other things, further refinement of our calculations, changes in interpretations and assumptions we have made, guidance that may be issued and actions we may take as a result of the Tax Act. The provision for income taxes for the three months ended March 31, 2018 did not reflect any material adjustments to the previously disclosed estimated impact of the Tax Act. As of March 31, 2018 the Company expects the accounting to be completed within the one year measurement period, as allowed under SAB 118.

Defined Benefit Pension Plans

Defined Benefit Pension Plans	3 Months Ended
	Mar. 31, 2018
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 ended March 31, 2018 and 2017 included the following components: Three months ended (in thousands) March 31, March 31, Service cost $ 363 $ 322 Interest cost 5,273 5,564 Expected return on assets (8,768 ) (8,492 ) Amortization of actuarial loss 2,610 2,745 Net periodic (benefit) cost $ (522 ) $ 139 During the period ended March 31, 2018, the Company adopted ASU 2017-7 and retrospectively applied the presentation of the service costs and the other components of net periodic service costs in the income statement. For the three months ended March 31, 2018 and 2017 , the non-service components of net periodic pension costs of $885,000 and $183,000 of income, respectively, are included in "Other Income, net" on the Condensed Consolidated Statement of Operations. For the period ended March 31, 2018 , the Company made contributions of $3,000,000 and $1,381,000 to its U.S. and U.K. defined benefit pension plans, respectively, compared with contributions of $3,000,000 and $1,283,000 , respectively, in the comparable 2017 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 2018; however, the Company expects to make additional contributions of approximately $6,000,000 and $4,200,000 to its U.S. and U.K. plans, respectively during the remainder of 2018 .

Net Income Attributable to Shar

Net Income Attributable to Shareholders of Crawford & Company per Common Share	3 Months Ended
	Mar. 31, 2018
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. For the first quarter of 2018 and 2017, 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 March 31, March 31, (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B Earnings per share - basic: Numerator: Allocation of undistributed earnings $ 2,885 $ 2,263 $ 2,364 $ 1,859 Dividends paid 2,198 1,223 2,206 1,235 Net income attributable to common shareholders, basic $ 5,083 $ 3,486 $ 4,570 $ 3,094 Denominator: Weighted-average common shares outstanding, basic 31,199 24,472 31,409 24,690 Earnings per share - basic $ 0.16 $ 0.14 $ 0.15 $ 0.13 The computations of diluted net income attributable to shareholders of Crawford & Company per common share were as follows: Three months ended March 31, March 31, (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B Earnings per share - diluted: Numerator: Allocation of undistributed earnings $ 2,907 $ 2,241 $ 2,392 $ 1,831 Dividends paid 2,198 1,223 2,206 1,235 Net income attributable to common shareholders, diluted $ 5,105 $ 3,464 $ 4,598 $ 3,066 Denominator: Weighted-average common shares outstanding, basic 31,199 24,472 31,409 24,690 Weighted-average effect of dilutive securities 562 — 839 — Weighted-average common shares outstanding, diluted 31,761 24,472 32,248 24,690 Earnings per share - diluted $ 0.16 $ 0.14 $ 0.14 $ 0.12 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 (in thousands) March 31, March 31, Shares underlying stock options excluded 1,039 559 Performance stock grants excluded because performance conditions have not been met (1) 845 431 (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 diluted earnings per share until the performance measurements have been achieved. The following table details shares issued during the three months ended March 31, 2018 and March 31, 2017 . 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 either of these periods. Three months ended (in thousands) March 31, March 31, CRD-A issued under Non-Employee Director Stock Plan 99 80 CRD-A issued under the U.K. ShareSave Scheme 3 2 CRD-A issued under the Executive Stock Bonus Plan — 149 Effective July 29, 2017, the Company's Board of Directors authorized the repurchase of up to 2,000,000 shares of CRD-A or CRD-B (or both) through July 2020 (the "2017 Repurchase Authorization"). Under the 2017 Repurchase Authorization, repurchases may be made for cash, in the open market or privately negotiated transactions at such times and for such prices as management deems appropriate, subject to applicable contractual and regulatory restrictions. At March 31, 2018 , the Company had remaining authorization to repurchase 600,825 shares under the 2017 Repurchase Authorization. During the three months ended March 31, 2018 , the Company repurchased 1,011,958 shares of CRD-A and 53,888 shares of CRD-B at an average cost of $8.28 and $8.96 , respectively. During the three months ended March 31, 2017 the Company did not repurchase any shares of CRD-A or CRD-B.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2018
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 March 31, 2018 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (26,320 ) $ (170,157 ) $ (196,477 ) Other comprehensive income before reclassifications 7,311 — 7,311 Amounts reclassified from accumulated other comprehensive income — 1,629 1,629 Net current period other comprehensive income 7,311 1,629 8,940 Ending balance $ (19,009 ) $ (168,528 ) $ (187,537 ) Three months ended March 31, 2017 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (33,449 ) $ (178,324 ) $ (211,773 ) Other comprehensive income before reclassifications 1,692 — 1,692 Amounts reclassified from accumulated other comprehensive income — 1,783 1,783 Net current period other comprehensive income 1,692 1,783 3,475 Ending balance $ (31,757 ) $ (176,541 ) $ (208,298 ) (1) Retirement liabilities reclassified to net income are related to the amortization of actuarial losses and are included in "Other Income (Expense), net" 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	3 Months Ended
	Mar. 31, 2018
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 March 31, 2018 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) $ 10,193 $ 10,193 $ — $ — (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 ended March 31, 2018 . 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	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Segment Information	Segment Information Financial information for the three months ended March 31, 2018 and 2017 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 (in thousands) March 31, March 31, Revenues: Crawford Claims Solutions $ 90,442 $ 83,148 Crawford TPA Solutions: Broadspire 100,237 96,326 Crawford Specialty Solutions 82,425 87,793 Total segment revenues before reimbursements 273,104 267,267 Reimbursements 17,283 12,263 Total revenues $ 290,387 $ 279,530 Segment Operating Earnings Crawford Claims Solutions $ 715 $ 2,434 Crawford TPA Solutions: Broadspire 7,824 7,968 Crawford Specialty Solutions 10,451 8,352 Total segment operating earnings 18,990 18,754 Deduct: Unallocated corporate and shared (costs) and credits, net (815 ) (461 ) Net corporate interest expense (2,564 ) (2,036 ) Stock option expense (450 ) (417 ) Amortization of customer-relationship intangible assets (2,765 ) (2,777 ) Restructuring and special charges — (605 ) Income before income taxes $ 12,396 $ 12,458 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 three 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 three 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 Form 10-K a subsequent event about an anticipated realignment of operating segment manager responsibilities subsequent to December 31, 2017. The Company has realigned its operating segments by moving to a global service line reporting structure consisting of Crawford Claims Solutions, which is comprised of Claims Field Operations, WeGoLook and Catastrophe Services service lines previously reported within the U.S. Services and International segments based on geography and responsibility, Crawford TPA Solutions: Broadspire, which is comprised of the previously reported Broadspire segment and third party administration services within the International segment, and Crawford Specialty Solutions, which is comprised of the previously reported Garden City Group segment and the Global Technical Services and Contractor Connection service lines within U.S. Services and International segments based on geography and responsibility. Revenues before reimbursements by major service line in the Crawford TPA Solutions: Broadspire segment and the Crawford Specialty Solutions segment are shown in the following table. The Company considers all Crawford Claims Solutions revenues to be derived from one service line. Three months ended (in thousands) March 31, March 31, Crawford TPA Solutions: Broadspire Claims Management $ 57,723 $ 55,759 Medical Management Services 42,514 40,567 Total Revenues before Reimbursements--Crawford TPA Solutions: Broadspire $ 100,237 $ 96,326 Crawford Specialty Solutions Global Technical Services $ 44,265 $ 40,704 Contractor Connection 22,207 27,141 Garden City Group 15,953 19,948 Total Revenues before Reimbursements--Crawford Specialty Solutions $ 82,425 $ 87,793

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
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 March 31, 2018 , the aggregate committed amount of letters of credit outstanding under the credit facility was $14,229,000 . 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	3 Months Ended
	Mar. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Special Charges	Restructuring and Special Charges The Company reported no restructuring and special charges for the three months ended March 31, 2018. Total restructuring charges for the three months ended March 31, 2017 were $605,000 . The Company recorded no special charges for the three months ended March 31, 2017. Restructuring charges for the three months ended March 31, 2017 of $605,000 were incurred for the implementation and phase in of the Company's Global Business Services Center in the Philippines and Global Technology Services Center in India (the "Centers") 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 (in thousands) March 31, March 31, Implementation and phase-in of the Centers $ — $ 157 Asset impairments and lease termination costs — 448 Total restructuring charges $ — $ 605 Costs associated with the Centers were primarily for professional fees and severance costs. Asset impairments and lease termination costs were incurred for obsolete software and the exiting of certain leased facilities. As of March 31, 2018 , the following liabilities remained on the Company's unaudited Condensed Consolidated Balance Sheets related to restructuring charges . The rollforward of these costs to March 31, 2018 were as follows: Three months ended March 31, 2018 (in thousands) Deferred rent Accrued compensation and related costs Other accrued liabilities Total Beginning balance, December 31, 2017 $ 2,846 $ 4,782 $ 1,785 $ 9,413 Additions — — — — — Adjustments to accruals (322 ) — — (322 ) Cash payments — (3,447 ) (375 ) (3,822 ) Ending balance, March 31, 2018 $ 2,524 $ 1,335 $ 1,410 $ 5,269

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2018
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 ended, and the Company's financial position as of, March 31, 2018 are not necessarily indicative of the results or financial position that may be expected for the year ending December 31, 2018 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, 2017 other than as disclosed herein.
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 Adoption of New Accounting Standards Derivatives and Hedging-Targeted Improvements to Accounting for Hedging Activities In August 2017, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2017-12, "Targeted Improvements to Accounting for Hedging Activities." The ASU was issued to improve the financial reporting of hedging relationships to better portray the economic results of an entity's risk management activities in its financial statements. Additionally, the amendments in this update simplify the application of the hedge accounting guidance. The Company has elected to early adopt this ASU for the period ended March 31, 2018, with no impact on its results of operations, financial condition and cash flows. The Company is not currently a party to any derivative contracts. Compensation-Stock Compensation: Scope of Stock Compensation Modification Accounting In May 2017, the FASB issued 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. The Company adopted this ASU for the period ended March 31, 2018, with no material impact 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 Company adopted this guidance retrospectively for the period ended March 31, 2018 with a resulting reclassification with the service cost component of net periodic pension cost and net periodic postretirement benefit cost continuing to be reflected within the cost of services provided, before reimbursements and selling, general, and administrative expenses line items of the Consolidated Statements of Operations based on where the compensation costs of the pertinent employees are presented and the other components being reclassified within Other Income. This entry resulted in a reclassification of the other components for the quarter ended March 31, 2018 and 2017, to "Other Income, net" of $885,000 and $183,000 , respectively. 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 Company adopted this ASU for the period ended March 31, 2018, with no impact to 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 Company adopted this guidance for the period ended March 31, 2018, with no material impact to the statement of cash flows. Revenue from Contracts with Customers In May 2014, the FASB issued ASU 2014-09 "Revenue from Contracts with Customers" together with its subsequent related amendments in 2015 and 2016, collectively referred to as ASC 606. ASC 606 also includes Subtopic 340-40, Other Assets and Deferred Costs - Contracts with Customers, which requires the deferral of incremental costs of obtaining a contract with a customer. The new standard is effective for annual periods beginning after December 15, 2017, including interim periods within those reporting periods. ASC 606 supersedes the revenue recognition requirements in ASC 605 “Revenue Recognition,” and requires entities to recognize revenues when control of the promised goods or services is transferred to customers at an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The Company adopted ASC 606 as of January 1, 2018 (“transition date”) using the modified retrospective transition method, and applied the new guidance to contracts not substantially completed at the transition date. As a result of adopting ASC 606, the Company recognized a cumulative-effect adjustment to the opening balance of retained earnings. The cumulative effect of the changes made to the Company's Condensed Consolidated Balance Sheets as of January 1, 2018 are as follows: Transition Adjustments Adjusted Balances (in thousands) December 31, 2017* Crawford Claims Solutions Crawford Specialty Solutions January 1, 2018 Assets: Unbilled revenues, at estimated billable amounts $ 108,745 $ 1,150 $ — $ 109,895 Deferred income tax assets 24,359 (285 ) 77 24,151 Liabilities: Deferred revenues (current) 37,794 — 300 38,094 Shareholders' Investment: Retained earnings 269,686 865 (223 ) 270,328 * Derived from the audited Consolidated Balance Sheets The Crawford Claims Solutions transition adjustment relates to a change in the method utilized to measure the satisfaction of the performance obligation for short term claims loss adjusting service contracts that were in process as of the transition date. The performance obligation for these contracts is satisfied over a short period of time, on average within 30 days. Under ASC 606, revenue is recognized based on historical claim closure rates and claim type applied utilizing a portfolio approach based on time elapsed for these claims. The Crawford Specialty Solutions transition adjustment relates to a change in the method utilized to measure the satisfaction of the performance obligation for a small number of fixed fee contracts within our Garden City Group service line. There was no transition adjustment for Crawford TPA Solutions: Broadspire. See Note 3 for further details on the Company's revenue recognition implementation and policies. Pending Adoption of Recently Issued Accounting Standards Earning Per Share-Distinguishing Liabilities from Equity-Derivatives and Hedging In July 2017, the FASB issued ASU 2017-11, "Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception." The ASU Part I changes the classification analysis of certain equity-linked financial instruments with down round features and the related disclosures. Part II of the amendments recharacterizes the indefinite deferral of certain provisions of Topic 480 and do not have an accounting effect. The update is effective for annual periods beginning after December 15, 2018, and interim periods thereafter. Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the effect this ASU will have on its results of operations, financial condition and cash flows, however, it does not expect any impact. 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 plans to elect the practical expedients upon transition that will retain the lease classification and initial direct costs for any leases that exist prior to adoption of the standard. The Company is updating its inventory of real estate, equipment, and automobile leases for attributes required by this ASU. 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.
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. For the first quarter of 2018 and 2017, the Board of Directors declared a higher dividend on CRD-A than on CRD-B.

Recently Issued Accounting St22

Recently Issued Accounting Standards - (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The cumulative effect of the changes made to the Company's Condensed Consolidated Balance Sheets as of January 1, 2018 are as follows: Transition Adjustments Adjusted Balances (in thousands) December 31, 2017* Crawford Claims Solutions Crawford Specialty Solutions January 1, 2018 Assets: Unbilled revenues, at estimated billable amounts $ 108,745 $ 1,150 $ — $ 109,895 Deferred income tax assets 24,359 (285 ) 77 24,151 Liabilities: Deferred revenues (current) 37,794 — 300 38,094 Shareholders' Investment: Retained earnings 269,686 865 (223 ) 270,328 * Derived from the audited Consolidated Balance Sheets

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table presents Crawford Claims Solutions revenues before reimbursements disaggregated by geography for the three months ended March 31, 2018. The Company considers all Crawford Claims Solutions revenues to be derived from one service line. (in thousands) U.S. U.K. Canada Australia Europe Rest of World Total Total Crawford Claims Solutions Revenues before Reimbursements $ 38,526 $ 15,137 $ 13,102 $ 10,573 $ 7,697 $ 5,407 $ 90,442 The Company's TPA Solutions: Broadspire segment is a third party administrator that generates revenue through its Claims Management and Medical Management service lines. The Claims Management service line includes Workers' Compensation, Liability, Property and Disability Claims Management. This service line also performs additional services such as Accident & Health claims programs, including affinity type claims, and disability and leave management services. Each claim referred by the customer is considered an additional optional purchase of claims management services under the agreement with the customer. The transaction price is readily available from the contract and is fixed for each service. Revenue is recognized over time as services are provided as the performance obligations are satisfied through the effort expended to research, investigate, evaluate, document, and report the claim and control of these services are transferred to the customer. Revenue is recognized based on historical claim closure rates and claim type applied utilizing a portfolio approach based on time elapsed for these claims as the Company believes this is the most accurate depiction of the transfer of the claims management services to its customer. This service line also provides Risk Management Information Services. For non-claim services, revenue is recognized over time as services are provided and control of these services are transferred to the customer. Revenue is recognized as time elapses as this is the most accurate depiction of the transfer of the service to the customer. The Company's obligation to manage claims under the Claims Management service line can range from less than one year, on a one - or two -year basis or for the lifetime of the claim. Under certain claims management agreements, the Company receives consideration from a customer at contract inception prior to transferring services to the customer, however, it would begin performing services immediately. The period between a customer’s payment of consideration and the completion of the promised services could be greater than one year. There is no difference between the amount of promised consideration and the cash selling price of the promised services. The fee is billed upfront by the Company in order to provide customers with simplified and predictable ways of purchasing its services and it is customary to invoice service fees when the claim is assigned. The Company considered whether a significant financing component exists and determined that there is not a significant financing component at the contract level. The Medical Management service line offers case managers who provide administration services by proactively managing medical treatment for claimants while facilitating an understanding of and participation in their rehabilitation process. Revenue for Medical Management services are recognized over time as the performance obligations are satisfied through the effort expended to manage the medical treatment for claimants and control of these services are transferred to the customer. Medical Management services are generally billed based on time incurred, are considered variable consideration, and revenue is recognized at the amount in which the Company has the right to invoice for services performed. This method of revenue recognition is the most accurate depiction of the transfer of the Medical Management service to the customer. Medical bill review services provide an analysis of medical charges for clients’ claims to identify opportunities for savings. Medical bill review services revenues are recognized over time as control of the service is transferred to the customer. Revenue is recognized based upon the transfer of the results of the medical bill review service to the customer as this is the most accurate depiction of the transfer of the service to the customer. The following table presents TPA Solutions: Broadspire revenues before reimbursements disaggregated by service line and geography for the three months ended March 31, 2018. (in thousands) U.S. U.K. Canada Europe Rest of World Total Claims Management Services $ 36,706 $ 3,250 $ 9,458 $ 7,919 $ 390 $ 57,723 Medical Management Services 42,514 — — — — 42,514 Total Crawford TPA Solutions: Broadspire Revenues before Reimbursements $ 79,220 $ 3,250 $ 9,458 $ 7,919 $ 390 $ 100,237 The Company's Crawford Specialty Services segment principally generates revenues through its Global Technical Services, Contractor Connection and Garden City Group service lines. The Global Technical Services service line generates revenues for claims management services provided to insurance companies and self-insured entities related to large, complex losses with technical adjusting and industry experts servicing a broad range of industries. Revenue is recognized over time as the performance obligations are satisfied through the effort expended to research, investigate, evaluate, document and report the claim and control of these services are transferred to the customer. Revenue is recognized based on historical claim closure rates and claim type for fixed fee claims, applied utilizing a portfolio approach based on time elapsed for these claims. For claims billed on a time and expense incurred basis, which are considered variable consideration, the Company recognizes revenue at the amount in which it has the right to invoice for services performed. These methods of revenue recognition are the most accurate depiction of the transfer of the claims management services to the customer. The Contractor Connection service line generates revenue through its independently managed contractor network, with approximately 6,000 credentialed residential and commercial contractors. Contractor Connection generally generates revenue by receiving a fee for each project that is sold by its network of contractors. Revenue is recognized at a point in time once the consumer accepts the contractor’s proposal as Contractor Connection’s performance obligation of referring projects to its contractors has been completed and the Company is entitled to consideration at that time. The contractor takes control of the service upon the consumer’s acceptance of the contractor’s proposal. The Garden City Group service line generates revenues by performing legal settlement administration services on behalf of law firms, corporations, government agencies, and courts. The Garden City Group's services include identifying and qualifying class members, handling written, electronic, and telephonic communications with claimants, and determining and dispensing settlement payments. Garden City Group further provides back-office business process outsourcing services encompassing fulfillment, mail intake, call center and multimedia outreach solutions, payment distribution, and product recall needs. Revenues for professional services, such as project management and oversight, legal counsel, administrative and information technology systems support, are recognized over time as the performance obligations are satisfied through the effort expended to administer projects and control of these services are transferred to the customer. Professional services are generally billed on a time and expense incurred basis, are considered variable consideration, and revenue is recognized at the amount in which the Company has the right to invoice for services performed. Transaction support services, such as mail intake and payment distribution, are considered stand ready performance obligations and are accounted for as a series of distinct services and recognized over time as control of these services are transferred to the customer. The nature of the performance obligations for these services is a promise that consists of standing ready to provide services, or making services available for a customer to use, as and when the customer decides to do so. Revenues for transaction support services are recognized over time as the performance obligations are satisfied through the effort expended to perform the support services and control of these services are transferred to the customer. Transaction support services are generally billed based on per unit rates, are considered variable consideration, and revenue is recognized at the amount in which we have the right to invoice for services performed. These methods of revenue recognition for professional and transaction support services are the most accurate depiction of the transfer of the legal settlement administration services to the customer. The following table presents Crawford Specialty Services revenues before reimbursements disaggregated by service line and geography for the three months ended March 31, 20
Customer Contract Liabilities	The table below presents the deferred revenues balance as of the transition date and the significant activity affecting deferred revenues during the three months ended March 31, 2018: (In Thousands) Customer Contract Liabilities Deferred Revenue Balance at transition date (current and noncurrent) $ 60,609 Q1 2018 Additions 20,250 Revenue Recognized from the Balance at Beginning of Period (12,440 ) Revenue Recognized from Q1 2018 Additions (7,154 ) Balance as of March 31, 2018 (current and noncurrent) $ 61,265

Defined Benefit Pension Plans (

Defined Benefit Pension Plans (Tables)	3 Months Ended
	Mar. 31, 2018
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 ended March 31, 2018 and 2017 included the following components: Three months ended (in thousands) March 31, March 31, Service cost $ 363 $ 322 Interest cost 5,273 5,564 Expected return on assets (8,768 ) (8,492 ) Amortization of actuarial loss 2,610 2,745 Net periodic (benefit) cost $ (522 ) $ 139

Net Income Attributable to Sh25

Net Income Attributable to Shareholders of Crawford & Company per Common Share (Tables)	3 Months Ended
	Mar. 31, 2018
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 March 31, March 31, (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B Earnings per share - basic: Numerator: Allocation of undistributed earnings $ 2,885 $ 2,263 $ 2,364 $ 1,859 Dividends paid 2,198 1,223 2,206 1,235 Net income attributable to common shareholders, basic $ 5,083 $ 3,486 $ 4,570 $ 3,094 Denominator: Weighted-average common shares outstanding, basic 31,199 24,472 31,409 24,690 Earnings per share - basic $ 0.16 $ 0.14 $ 0.15 $ 0.13
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 March 31, March 31, (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B Earnings per share - diluted: Numerator: Allocation of undistributed earnings $ 2,907 $ 2,241 $ 2,392 $ 1,831 Dividends paid 2,198 1,223 2,206 1,235 Net income attributable to common shareholders, diluted $ 5,105 $ 3,464 $ 4,598 $ 3,066 Denominator: Weighted-average common shares outstanding, basic 31,199 24,472 31,409 24,690 Weighted-average effect of dilutive securities 562 — 839 — Weighted-average common shares outstanding, diluted 31,761 24,472 32,248 24,690 Earnings per share - diluted $ 0.16 $ 0.14 $ 0.14 $ 0.12
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 (in thousands) March 31, March 31, Shares underlying stock options excluded 1,039 559 Performance stock grants excluded because performance conditions have not been met (1) 845 431 (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 diluted 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 ended March 31, 2018 and March 31, 2017 . 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 either of these periods. Three months ended (in thousands) March 31, March 31, CRD-A issued under Non-Employee Director Stock Plan 99 80 CRD-A issued under the U.K. ShareSave Scheme 3 2 CRD-A issued under the Executive Stock Bonus Plan — 149

Accumulated Other Comprehensi26

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2018
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 March 31, 2018 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (26,320 ) $ (170,157 ) $ (196,477 ) Other comprehensive income before reclassifications 7,311 — 7,311 Amounts reclassified from accumulated other comprehensive income — 1,629 1,629 Net current period other comprehensive income 7,311 1,629 8,940 Ending balance $ (19,009 ) $ (168,528 ) $ (187,537 ) Three months ended March 31, 2017 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (33,449 ) $ (178,324 ) $ (211,773 ) Other comprehensive income before reclassifications 1,692 — 1,692 Amounts reclassified from accumulated other comprehensive income — 1,783 1,783 Net current period other comprehensive income 1,692 1,783 3,475 Ending balance $ (31,757 ) $ (176,541 ) $ (208,298 ) (1) Retirement liabilities reclassified to net income are related to the amortization of actuarial losses and are included in "Other Income (Expense), net" 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)	3 Months Ended
	Mar. 31, 2018
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 March 31, 2018 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) $ 10,193 $ 10,193 $ — $ — (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)	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Reconciliation of operating profit from segments to consolidated	Financial information for the three months ended March 31, 2018 and 2017 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 (in thousands) March 31, March 31, Revenues: Crawford Claims Solutions $ 90,442 $ 83,148 Crawford TPA Solutions: Broadspire 100,237 96,326 Crawford Specialty Solutions 82,425 87,793 Total segment revenues before reimbursements 273,104 267,267 Reimbursements 17,283 12,263 Total revenues $ 290,387 $ 279,530 Segment Operating Earnings Crawford Claims Solutions $ 715 $ 2,434 Crawford TPA Solutions: Broadspire 7,824 7,968 Crawford Specialty Solutions 10,451 8,352 Total segment operating earnings 18,990 18,754 Deduct: Unallocated corporate and shared (costs) and credits, net (815 ) (461 ) Net corporate interest expense (2,564 ) (2,036 ) Stock option expense (450 ) (417 ) Amortization of customer-relationship intangible assets (2,765 ) (2,777 ) Restructuring and special charges — (605 ) Income before income taxes $ 12,396 $ 12,458
Schedule of revenues by major service line	Revenues before reimbursements by major service line in the Crawford TPA Solutions: Broadspire segment and the Crawford Specialty Solutions segment are shown in the following table. The Company considers all Crawford Claims Solutions revenues to be derived from one service line. Three months ended (in thousands) March 31, March 31, Crawford TPA Solutions: Broadspire Claims Management $ 57,723 $ 55,759 Medical Management Services 42,514 40,567 Total Revenues before Reimbursements--Crawford TPA Solutions: Broadspire $ 100,237 $ 96,326 Crawford Specialty Solutions Global Technical Services $ 44,265 $ 40,704 Contractor Connection 22,207 27,141 Garden City Group 15,953 19,948 Total Revenues before Reimbursements--Crawford Specialty Solutions $ 82,425 $ 87,793

Restructuring and Special Cha29

Restructuring and Special Charges (Tables)	3 Months Ended
	Mar. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring and related costs	The following table shows the restructuring charges incurred by type of activity: Three months ended (in thousands) March 31, March 31, Implementation and phase-in of the Centers $ — $ 157 Asset impairments and lease termination costs — 448 Total restructuring charges $ — $ 605 Costs associated with the Centers were primarily for professional fees and severance costs. Asset impairments and lease termination costs were incurred for obsolete software and the exiting of certain leased facilities. As of March 31, 2018 , the following liabilities remained on the Company's unaudited Condensed Consolidated Balance Sheets related to restructuring charges . The rollforward of these costs to March 31, 2018 were as follows: Three months ended March 31, 2018 (in thousands) Deferred rent Accrued compensation and related costs Other accrued liabilities Total Beginning balance, December 31, 2017 $ 2,846 $ 4,782 $ 1,785 $ 9,413 Additions — — — — — Adjustments to accruals (322 ) — — (322 ) Cash payments — (3,447 ) (375 ) (3,822 ) Ending balance, March 31, 2018 $ 2,524 $ 1,335 $ 1,410 $ 5,269

Basis of Presentation (VIE) (De

Basis of Presentation (VIE) (Details) - Primary beneficiary - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Variable Interest Entity
Liabilities of the deferred compensation plan	$ 9,320	$ 9,337
Assets held in the related rabbi trust	$ 16,618	$ 16,538

Basis of Presentation (Acquisit

Basis of Presentation (Acquisition) (Details) - Lloyd Warwick International - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Variable Interest Entity
Ownership percentage	51.00%
Variable interest entity, reporting entity involvement, maximum loss exposure, amount	$ 10,000
Asset carrying amount	10,646	$ 10,083
Liability carrying amount	11,009	10,685
Principal Owner
Variable Interest Entity
Liability carrying amount	$ 8,926	$ 8,580

Business Acquisition (Details)

Business Acquisition (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	[1]
Business Acquisitions
Goodwill	$ 98,462	$ 96,916
Redeemable noncontrolling interests	$ 6,447	$ 6,775
[1]	Derived from the audited Consolidated Balance Sheet

Recently Issued Accounting St33

Recently Issued Accounting Standards (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
New Accounting Pronouncement, Early Adoption [Line Items]
Performance obligations to be recognized as revenues within one year, percent	70.00%
Other components net benefit cost, reclassification to other income	$ (522,000)	$ 139,000
Revenue, remaining performance obligation, expected timing of satisfaction, period	30 days
Accounting Standard Update 2017-07 | Other Nonoperating Income (Expense)
New Accounting Pronouncement, Early Adoption [Line Items]
Other components net benefit cost, reclassification to other income	$ 885,000	$ 183,000

Recently Issued Accounting St34

Recently Issued Accounting Standards - Revenue Recognition (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Assets:
Unbilled revenues, at estimated billable amounts		$ 109,895
Deferred income tax assets	$ 23,398	24,151	$ 24,359	[1]
Liabilities:
Deferred revenues (current)	37,182	38,094	37,794	[1]
Shareholders' Investment:
Retained earnings	$ 267,682	270,328	269,686	[1]
Calculated under Revenue Guidance in Effect before Topic 606
Assets:
Unbilled revenues, at estimated billable amounts			108,745
Deferred income tax assets			24,359
Liabilities:
Deferred revenues (current)			37,794
Shareholders' Investment:
Retained earnings			$ 269,686
Difference between Revenue Guidance in Effect before and after Topic 606 | Crawford Claims Solutions | Accounting Standards Update 2014-09
Assets:
Unbilled revenues, at estimated billable amounts		1,150
Deferred income tax assets		(285)
Liabilities:
Deferred revenues (current)		0
Shareholders' Investment:
Retained earnings		865
Difference between Revenue Guidance in Effect before and after Topic 606 | Crawford Specialty Solutions | Accounting Standards Update 2014-09
Assets:
Unbilled revenues, at estimated billable amounts		0
Deferred income tax assets		77
Liabilities:
Deferred revenues (current)		300
Shareholders' Investment:
Retained earnings		$ (223)
[1]	Derived from the audited Consolidated Balance Sheet

Revenue Recognition (Details)

Revenue Recognition (Details) contractors in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)contractors
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, days sales outstanding	2 months
Accounts payable, days payable outstanding	1 year
Billing after contract completion, years	1 year
Revenue, remaining performance obligation | $	$ 85,400,000
Performance obligations to be recognized as revenues within one year, percent	70.00%
Revenue from contracts with customers, practical expedient, consideration adjustment period	1 year
Minimum | Crawford TPA Solutions: Broadspire
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers, performance obligation term	1 year
Maximum | Crawford TPA Solutions: Broadspire
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers, performance obligation term	2 years
Claims Management Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers, performance obligation term	1 year
Percentage of closed cases	98.00%
Revenue from contracts with customers, duration, average time to close case from time of referral	5 years
Claims Management Services | Minimum
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers, performance obligation term	1 year
Claims Management Services | Maximum
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers, performance obligation term	2 years
Contractor Connection
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Number of contractors | contractors	6

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation Of Revenue (Details)	3 Months Ended
	Mar. 31, 2018USD ($)
Crawford Claims Solutions
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	$ 90,442,000
Crawford Claims Solutions | U.S.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	38,526,000
Crawford Claims Solutions | U.K.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	15,137,000
Crawford Claims Solutions | Canada
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	13,102,000
Crawford Claims Solutions | Australia
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	10,573,000
Crawford Claims Solutions | Europe
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	7,697,000
Crawford Claims Solutions | Rest of World
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	5,407,000
Crawford TPA Solutions: Broadspire
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	100,237,000
Crawford TPA Solutions: Broadspire | U.S.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	79,220,000
Crawford TPA Solutions: Broadspire | U.K.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	3,250,000
Crawford TPA Solutions: Broadspire | Canada
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	9,458,000
Crawford TPA Solutions: Broadspire | Europe
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	7,919,000
Crawford TPA Solutions: Broadspire | Rest of World
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	390,000
Crawford TPA Solutions: Broadspire | Claims Management Services
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	57,723,000
Crawford TPA Solutions: Broadspire | Claims Management Services | U.S.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	36,706,000
Crawford TPA Solutions: Broadspire | Claims Management Services | U.K.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	3,250,000
Crawford TPA Solutions: Broadspire | Claims Management Services | Canada
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	9,458,000
Crawford TPA Solutions: Broadspire | Claims Management Services | Europe
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	7,919,000
Crawford TPA Solutions: Broadspire | Claims Management Services | Rest of World
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	390,000
Crawford TPA Solutions: Broadspire | Medical Management Services
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	42,514,000
Crawford TPA Solutions: Broadspire | Medical Management Services | U.S.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	42,514,000
Crawford TPA Solutions: Broadspire | Medical Management Services | U.K.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0
Crawford TPA Solutions: Broadspire | Medical Management Services | Canada
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0
Crawford TPA Solutions: Broadspire | Medical Management Services | Europe
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0
Crawford TPA Solutions: Broadspire | Medical Management Services | Rest of World
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0
Crawford Specialty Solutions
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	82,425,000
Crawford Specialty Solutions | U.S.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	43,469,000
Crawford Specialty Solutions | U.K.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	13,092,000
Crawford Specialty Solutions | Canada
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	8,643,000
Crawford Specialty Solutions | Australia
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	5,632,000
Crawford Specialty Solutions | Europe
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	5,556,000
Crawford Specialty Solutions | Rest of World
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	6,033,000
Crawford Specialty Solutions | Global Technical Services
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	44,265,000
Crawford Specialty Solutions | Global Technical Services | U.S.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	10,140,000
Crawford Specialty Solutions | Global Technical Services | U.K.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	11,015,000
Crawford Specialty Solutions | Global Technical Services | Canada
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	6,315,000
Crawford Specialty Solutions | Global Technical Services | Australia
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	5,206,000
Crawford Specialty Solutions | Global Technical Services | Europe
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	5,556,000
Crawford Specialty Solutions | Global Technical Services | Rest of World
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	6,033,000
Crawford Specialty Solutions | Contractor Connection
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	22,207,000
Crawford Specialty Solutions | Contractor Connection | U.S.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	17,882,000
Crawford Specialty Solutions | Contractor Connection | U.K.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	2,077,000
Crawford Specialty Solutions | Contractor Connection | Canada
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	1,822,000
Crawford Specialty Solutions | Contractor Connection | Australia
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	426,000
Crawford Specialty Solutions | Contractor Connection | Europe
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0
Crawford Specialty Solutions | Contractor Connection | Rest of World
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0
Crawford Specialty Solutions | Garden City Group
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	15,953,000
Crawford Specialty Solutions | Garden City Group | U.S.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	15,447,000
Crawford Specialty Solutions | Garden City Group | U.K.
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0
Crawford Specialty Solutions | Garden City Group | Canada
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	506,000
Crawford Specialty Solutions | Garden City Group | Australia
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0
Crawford Specialty Solutions | Garden City Group | Europe
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0
Crawford Specialty Solutions | Garden City Group | Rest of World
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	$ 0

Revenue Recognition - Schedule

Revenue Recognition - Schedule Of Customer Contract Liabilities (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Customer Contract Liabilities
Balance at transition date (current and noncurrent)	$ 60,609
Q1 2018 Additions	20,250
Revenue Recognized from the Balance at Beginning of Period	(12,440)
Revenue Recognized from Q1 2018 Additions	(7,154)
Balance as of March 31, 2018 (current and noncurrent)	$ 61,265

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2018
Tax Credit Carryforward [Line Items]
Effective income tax rate reconciliation, percent	32.00%	38.80%
Provision for income taxes	$ 3,966	$ 4,835
Scenario, Forecast
Tax Credit Carryforward [Line Items]
Effective income tax rate reconciliation, percent			32.00%

Defined Benefit Pension Plans39

Defined Benefit Pension Plans (Defined Benefit Plans) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Defined Benefit Plan [Abstract]
Service cost	$ 363	$ 322
Interest cost	5,273	5,564
Expected return on assets	(8,768)	(8,492)
Amortization of actuarial loss	2,610	2,745
Net periodic (benefit) cost	$ (522)	$ 139

Defined Benefit Pension Plans40

Defined Benefit Pension Plans (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Accounting Standard Update 2017-07
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, non-service cost	$ 885,000	$ 183,000
U.S.
Defined Benefit Plan Disclosure [Line Items]
Contributions by employer	3,000,000	3,000,000
Estimated future employer contributions	6,000,000
U.K.
Defined Benefit Plan Disclosure [Line Items]
Contributions by employer	1,381,000	$ 1,283,000
Estimated future employer contributions	$ 4,200,000

Net Income Attributable to Sh41

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
	Mar. 31, 2018	Mar. 31, 2017
Class A Non-Voting
Numerator:
Allocation of undistributed earnings	$ 2,885	$ 2,364
Dividends paid	2,198	2,206
Net income attributable to common shareholders, basic	$ 5,083	$ 4,570
Denominator:
Weighted-average common shares outstanding, basic	31,199	31,409
Earnings per share - basic (usd per share)	$ 0.16	$ 0.15
Class B Voting
Numerator:
Allocation of undistributed earnings	$ 2,263	$ 1,859
Dividends paid	1,223	1,235
Net income attributable to common shareholders, basic	$ 3,486	$ 3,094
Denominator:
Weighted-average common shares outstanding, basic	24,472	24,690
Earnings per share - basic (usd per share)	$ 0.14	$ 0.13

Net Income Attributable to Sh42

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
	Mar. 31, 2018	Mar. 31, 2017
Class A Non-Voting
Numerator:
Allocation of undistributed earnings	$ 2,907	$ 2,392
Dividends paid	2,198	2,206
Net income attributable to common shareholders, diluted	$ 5,105	$ 4,598
Denominator:
Weighted-average common shares outstanding, basic	31,199	31,409
Weighted-average number of dilutive securities (shares)	562	839
Weighted-average common shares outstanding, diluted	31,761	32,248
Earnings per share - diluted (usd per share)	$ 0.16	$ 0.14
Class B Voting
Numerator:
Allocation of undistributed earnings	$ 2,241	$ 1,831
Dividends paid	1,223	1,235
Net income attributable to common shareholders, diluted	$ 3,464	$ 3,066
Denominator:
Weighted-average common shares outstanding, basic	24,472	24,690
Weighted-average number of dilutive securities (shares)	0	0
Weighted-average common shares outstanding, diluted	24,472	24,690
Earnings per share - diluted (usd per share)	$ 0.14	$ 0.12

Net Income Attributable to Sh43

Net Income Attributable to Shareholders of Crawford & Company per Common Share (Antidilutive Securities) (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Shares underlying stock options excluded
Antidilutive Securities Excluded from Computation of (Loss) Earnings Per Share
Shares excluded from diluted earnings per share (shares)	1,039	559
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)	845	431

Net Income Attributable to Sh44

Net Income Attributable to Shareholders of Crawford & Company per Common Share (Weighted Average Shares Issued) (Details) - Class A Non-Voting - shares shares in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
CRD-A issued under Non-Employee Director Stock Plan
Share-based Compensation Arrangement
Stock issued during period (shares)	99	80
CRD-A issued under the U.K. ShareSave Scheme
Share-based Compensation Arrangement
Stock issued during period (shares)	3	2
CRD-A issued under the Executive Stock Bonus Plan
Share-based Compensation Arrangement
Stock issued during period (shares)	0	149

Net Income Attributable to Sh45

Net Income Attributable to Shareholders of Crawford & Company per Common Share (Narrative) (Details) - $ / shares	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Jul. 29, 2017
Class A Non-Voting
Equity, Class of Treasury Stock
Shares repurchased (shares)	1,011,958	0
Average cost (usd per share)	$ 8.28
Class B Voting
Equity, Class of Treasury Stock
Shares repurchased (shares)	53,888	0
Average cost (usd per share)	$ 8.96
Repurchase Authorization 2017 | 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)	600,825

Accumulated Other Comprehensi46

Accumulated Other Comprehensive Loss (Rollforward of Accumulated Other Comprehensive Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018		Mar. 31, 2017
Changes in Accumulated Other Comprehensive Loss [Roll Forward]
Beginning balance	$ 186,964	[1]	$ 159,264
Other Comprehensive Income	9,169		2,661
Ending balance	194,830		167,194
Foreign currency translation adjustments
Changes in Accumulated Other Comprehensive Loss [Roll Forward]
Beginning balance	(26,320)		(33,449)
Other comprehensive income before reclassifications	7,311		1,692
Amounts reclassified from accumulated other comprehensive income	0		0
Other Comprehensive Income	7,311		1,692
Ending balance	(19,009)		(31,757)
Retirement liabilities
Changes in Accumulated Other Comprehensive Loss [Roll Forward]
Beginning balance	(170,157)		(178,324)
Other comprehensive income before reclassifications	0		0
Amounts reclassified from accumulated other comprehensive income	1,629		1,783
Other Comprehensive Income	1,629		1,783
Ending balance	(168,528)		(176,541)
AOCL attributable to shareholders of Crawford & Company
Changes in Accumulated Other Comprehensive Loss [Roll Forward]
Beginning balance	(196,477)		(211,773)
Other comprehensive income before reclassifications	7,311		1,692
Amounts reclassified from accumulated other comprehensive income	1,629		1,783
Other Comprehensive Income	8,940		3,475
Ending balance	$ (187,537)		$ (208,298)
[1]	Derived from the audited Consolidated Balance Sheet

Fair Value Measurements (Detail

Fair Value Measurements (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Assets:
Debt instrument, variable interest rate duration between resets	90 days
Cash and cash equivalents | Measured on a recurring basis
Assets:
Money market funds	$ 10,193
Cash and cash equivalents | Level 1 | Measured on a recurring basis
Assets:
Money market funds	10,193
Cash and cash equivalents | Level 2 | Measured on a recurring basis
Assets:
Money market funds	0
Cash and cash equivalents | Level 3 | Measured on a recurring basis
Assets:
Money market funds	$ 0

Segment Information (Details)

Segment Information (Details)	3 Months Ended
	Mar. 31, 2018USD ($)segment	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	$ 273,104,000	$ 267,267,000
Reimbursements	17,283,000	12,263,000
Total revenues	290,387,000	279,530,000
Net corporate interest expense	(2,564,000)	(2,036,000)
Restructuring and special charges	0	(605,000)	$ (605,000)
Income before income taxes	$ 12,396,000	12,458,000
Number of operating segments (segments) | segment	3
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Total segment operating earnings	$ 18,990,000	18,754,000
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Unallocated corporate and shared (costs) and credits, net	(815,000)	(461,000)
Net corporate interest expense	(2,564,000)	(2,036,000)
Stock option expense	(450,000)	(417,000)
Restructuring and special charges	0	(605,000)
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	(2,765,000)	(2,777,000)
Crawford Claims Solutions
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	82,425,000	87,793,000
Crawford Claims Solutions | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	90,442,000	83,148,000
Total segment operating earnings	715,000	2,434,000
Crawford TPA Solutions: Broadspire
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	100,237,000	96,326,000
Crawford TPA Solutions: Broadspire | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	100,237,000	96,326,000
Total segment operating earnings	7,824,000	7,968,000
Crawford Specialty Solutions | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues before reimbursements	82,425,000	87,793,000
Total segment operating earnings	$ 10,451,000	$ 8,352,000

Segment Information (Revenues B

Segment Information (Revenues By Major Service Line) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenue from External Customer
Revenues before reimbursements	$ 273,104	$ 267,267
Crawford TPA Solutions: Broadspire
Revenue from External Customer
Revenues before reimbursements	100,237	96,326
Crawford Claims Solutions
Revenue from External Customer
Revenues before reimbursements	82,425	87,793
Claims Management | Crawford TPA Solutions: Broadspire
Revenue from External Customer
Revenues before reimbursements	57,723	55,759
Medical Management Services | Crawford TPA Solutions: Broadspire
Revenue from External Customer
Revenues before reimbursements	42,514	40,567
Global Technical Services | Crawford Claims Solutions
Revenue from External Customer
Revenues before reimbursements	44,265	40,704
Contractor Connection | Crawford Claims Solutions
Revenue from External Customer
Revenues before reimbursements	22,207	27,141
Garden City Group | Crawford Claims Solutions
Revenue from External Customer
Revenues before reimbursements	$ 15,953	$ 19,948

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	Mar. 31, 2018USD ($)
Letter of Credit
Loss Contingencies
Letters of credit outstanding amount	$ 14.2

Restructuring and Special Cha51

Restructuring and Special Charges (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2016
Restructuring and Special Charges
Restructuring and special charges	$ 0	$ 605,000	$ 605,000
Restructuring charges incurred	0	605,000
Implementation and phase-in of the Centers
Restructuring and Special Charges
Restructuring charges incurred	0	157,000
Asset impairments and lease termination costs
Restructuring and Special Charges
Restructuring charges incurred	0	448,000
Special Charges
Restructuring and Special Charges
Professional Fees		0
Segment Reconciling Items
Restructuring and Special Charges
Restructuring and special charges	$ 0	$ 605,000

Restructuring and Special Cha52

Restructuring and Special Charges (Rollforward of Accrued Liabilities) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Restructuring Reserve [Roll Forward]
Beginning balance, December 31, 2017	$ 9,413
Additions	0	$ 605
Adjustments to accruals	(322)
Cash payments	(3,822)
Ending balance, March 31, 2018	5,269
Deferred rent
Restructuring Reserve [Roll Forward]
Beginning balance, December 31, 2017	2,846
Additions	0
Adjustments to accruals	(322)
Cash payments	0
Ending balance, March 31, 2018	2,524
Accrued compensation and related costs
Restructuring Reserve [Roll Forward]
Beginning balance, December 31, 2017	4,782
Adjustments to accruals	0
Cash payments	(3,447)
Ending balance, March 31, 2018	1,335
Other accrued liabilities
Restructuring Reserve [Roll Forward]
Beginning balance, December 31, 2017	1,785
Adjustments to accruals	0
Cash payments	(375)
Ending balance, March 31, 2018	$ 1,410