Crawford & Company (CRD-A) 10-Q 5 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	Apr. 28, 2021
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Entity Registrant Name	CRAWFORD & CO
Entity Central Index Key	0000025475
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity File Number	1-10356
Entity Incorporation, State or Country Code	2Q
Entity Address, Address Line One	5335 Triangle Parkway
Entity Address, City or Town	Peachtree Corners
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30092
Entity Tax Identification Number	58-0506554
City Area Code	404
Local Phone Number	300-1000
Document Quarterly Report	true
Document Transition Report	false
Class A Non-Voting
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		30,888,325
Title of 12(b) Security	Class A Common Stock — $1.00 Par Value
Trading Symbol	CRD-A
Security Exchange Name	NYSE
Class B Voting
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		22,451,307
Title of 12(b) Security	Class B Common Stock — $1.00 Par Value
Trading Symbol	CRD-B
Security Exchange Name	NYSE

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations Unaudited - USD ($) shares in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenues:
Revenues	$ 262,155,000	$ 246,046,000
Costs and Expenses:
Cost of services	194,176,000	186,119,000
Selling, general, and administrative expenses	58,702,000	55,754,000
Corporate interest expense, net of interest income	1,582,000	2,224,000
Goodwill impairment	0	17,674,000
Restructuring costs		5,714,000
Total Costs and Expenses	254,460,000	267,485,000
Other Income (Expense), net	810,000	(206,000)
Income (Loss) Before Income Taxes	8,505,000	(21,645,000)
Provision (Benefit) for Income Taxes	2,471,000	(8,486,000)
Net Income (Loss)	6,034,000	(13,159,000)
Net Loss Attributable to Noncontrolling Interests and Redeemable Noncontrolling Interests	30,000	1,760,000
Net Income (Loss) Attributable to Shareholders of Crawford & Company	$ 6,064,000	$ (11,399,000)
Class A Non-Voting
Earnings (Loss) Per Share - Basic:
Earnings per share - basic	$ 0.11	$ (0.21)
Earnings (Loss) Per Share - Diluted:
Earnings per share - diluted	$ 0.11	$ (0.21)
Weighted-Average Shares Used to Compute Basic Earnings Per Share:
Weighted-average common shares outstanding, basic	30,824	30,562
Weighted-Average Shares Used to Compute Diluted Earnings Per Share:
Weighted-average common shares outstanding, diluted	31,106	30,562
Class B Voting
Earnings (Loss) Per Share - Basic:
Earnings per share - basic	$ 0.11	$ (0.23)
Earnings (Loss) Per Share - Diluted:
Earnings per share - diluted	$ 0.11	$ (0.23)
Weighted-Average Shares Used to Compute Basic Earnings Per Share:
Weighted-average common shares outstanding, basic	22,464	22,578
Weighted-Average Shares Used to Compute Diluted Earnings Per Share:
Weighted-average common shares outstanding, diluted	22,464	22,578
Service
Revenues:
Revenues	$ 253,181,000	$ 237,531,000
Costs and Expenses:
Cost of services	185,202,000	177,604,000
Reimbursements
Revenues:
Revenues	8,974,000	8,515,000
Costs and Expenses:
Cost of services	$ 8,974,000	$ 8,515,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations Unaudited (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Interest income	$ 31	$ 111

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income (Loss) Unaudited - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement Of Income And Comprehensive Income [Abstract]
Net Income (Loss)	$ 6,034	$ (13,159)
Other Comprehensive Income (Loss):
Net foreign currency translation gain (loss), net of tax of $0 and $0, respectively	10,624	(3,472)
Amortization of actuarial losses for retirement plans included in net periodic pension cost, net of tax of $676, $673, $1,977, and $2,024 respectively	1,952	1,928
Other Comprehensive Income (Loss)	12,576	(1,544)
Comprehensive Income (Loss)	18,610	(14,703)
Comprehensive loss attributable to noncontrolling interests and redeemable noncontrolling interests	44	1,759
Comprehensive Income (Loss) Attributable to Shareholders of Crawford & Company	$ 18,654	$ (12,944)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Comprehensive Income (Loss) Unaudited (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement Of Income And 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	$ 686	$ 651

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets Unaudited - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	[1]
Current Assets:
Cash and cash equivalents	$ 42,723	$ 44,656
Accounts receivable, less allowance for doubtful accounts of $9,106 and $9,464, respectively	126,214	123,060
Unbilled revenues, at estimated billable amounts	114,383	103,528
Income taxes receivable	1,269	1,269
Prepaid expenses and other current assets	30,531	29,490
Total Current Assets	315,120	302,003
Net Property and Equipment	35,201	36,402
Other Assets:
Operating lease right-of-use assets, net	109,537	109,315
Goodwill	74,242	66,537
Intangible assets arising from business acquisitions, net	71,501	71,176
Capitalized software costs, net	70,980	71,021
Deferred income tax assets	25,208	25,595
Other noncurrent assets	70,945	70,935
Total Other Assets	422,413	414,579
TOTAL ASSETS	772,734	752,984
Current Liabilities:
Short-term borrowings	3,795	1,837
Accounts payable	39,724	41,544
Accrued compensation and related costs	74,721	81,848
Self-insured risks	10,112	11,390
Income taxes payable	6,533	5,822
Operating lease liability	32,257	32,745
Other accrued liabilities	38,259	40,375
Deferred revenues	29,796	27,233
Total Current Liabilities	235,197	242,794
Noncurrent Liabilities:
Long-term debt and finance leases, less current installments	115,433	111,758
Operating lease liability	93,785	93,228
Deferred revenues	24,381	24,136
Accrued pension liabilities	51,366	53,886
Other noncurrent liabilities	50,014	40,254
Total Noncurrent Liabilities	334,979	323,262
Shareholders' Investment:
Additional paid-in capital	68,715	67,193
Retained earnings	267,070	265,245
Accumulated other comprehensive loss	(186,266)	(198,856)
Shareholders' Investment Attributable to Shareholders of Crawford & Company	202,820	186,939
Noncontrolling interests	(262)	(11)
Total Shareholders' Investment	202,558	186,928
TOTAL LIABILITIES AND SHAREHOLDERS' INVESTMENT	772,734	752,984
Class A Non-Voting
Shareholders' Investment:
Common stock outstanding, value	30,850	30,847
Class B Voting
Shareholders' Investment:
Common stock outstanding, value	$ 22,451	$ 22,510
[1]	Derived from the audited Consolidated Balance Sheet

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets Unaudited (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020	[1]
Current Assets:
Allowance for doubtful accounts	$ 9,106	$ 9,464
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)	30,850,000	30,847,000
Shares outstanding (shares)	30,850,000	30,847,000
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)	22,451,000	22,510,000
Shares outstanding (shares)	22,451,000	22,510,000
[1]	Derived from the audited Consolidated Balance Sheet

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows Unaudited - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash Flows From Operating Activities:
Net income (loss)	$ 6,034,000	$ (13,159,000)
Reconciliation of net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	10,478,000	10,060,000
Goodwill impairment	0	17,674,000
Stock-based compensation	1,609,000	880,000
Changes in operating assets and liabilities:
Accounts receivable, net	888,000	6,084,000
Unbilled revenues, net	(6,632,000)	(7,240,000)
Accrued or prepaid income taxes	511,000	(10,355,000)
Accounts payable and accrued liabilities	(8,032,000)	(4,617,000)
Deferred revenues	1,783,000	2,898,000
Accrued retirement costs	(5,457,000)	(8,638,000)
Prepaid expenses and other operating activities	395,000	(1,565,000)
Net cash provided by (used in) operating activities	1,577,000	(7,978,000)
Cash Flows From Investing Activities:
Acquisitions of property and equipment	(618,000)	(2,708,000)
Capitalization of computer software costs	(4,354,000)	(4,803,000)
Proceeds from settlement of life insurance policies	3,054,000	0
Payments for business acquisitions, net of cash acquired	(3,786,000)	0
Net cash used in investing activities	(5,704,000)	(7,511,000)
Cash Flows From Financing Activities:
Cash dividends paid	(3,198,000)	(3,268,000)
Repurchases of common stock	(1,190,000)	(2,666,000)
Increases in revolving credit facility borrowings	17,126,000	65,179,000
Payments on revolving credit facility borrowings	(11,729,000)	(11,910,000)
Other financing activities	(399,000)	(146,000)
Net cash provided by financing activities	610,000	47,189,000
Effects of exchange rate changes on cash and cash equivalents	1,584,000	(392,000)
(Decrease) increase in cash and cash equivalents	(1,933,000)	31,308,000
Cash and cash equivalents at beginning of year	44,656,000	51,802,000
Cash and cash equivalents at end of period	$ 42,723,000	$ 83,110,000

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Shareholders' Investment Unaudited - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021		Mar. 31, 2020
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 186,928	[1]	$ 162,567
Net income (loss)	6,034		(11,279)	[2]
Other comprehensive income (loss)	12,576		(1,544)
Cash dividends paid	(3,198)		(3,268)
Stock-based compensation	1,609		880
Repurchases of common stock	(1,190)		(2,666)
Shares issued in connection with stock-based compensation plans, net	6		10
Increase in value of noncontrolling interest due to acquisition			(292)
Dividends paid to noncontrolling interests	(207)
Ending balance	202,558		143,801
Adoption of Topic 326
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Ending balance			$ (607)
Accounting Standards Update [Extensible List]			us-gaap:AccountingStandardsUpdate201613Member
Common Stock | Class A Non-Voting
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	30,847		$ 30,610
Repurchases of common stock	(90)		(155)
Shares issued in connection with stock-based compensation plans, net	93		64
Ending balance	30,850		$ 30,519
Common Stock | Class A Non-Voting | Adoption of Topic 326
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible List]			us-gaap:AccountingStandardsUpdate201613Member
Common Stock | Class B Voting
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	22,510		$ 22,671
Repurchases of common stock	(59)		(161)
Ending balance	22,451		$ 22,510
Common Stock | Class B Voting | Adoption of Topic 326
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible List]			us-gaap:AccountingStandardsUpdate201613Member
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	67,193		$ 63,392
Stock-based compensation	1,609		880
Shares issued in connection with stock-based compensation plans, net	(87)		(54)
Increase in value of noncontrolling interest due to acquisition			(269)
Ending balance	68,715		$ 63,949
Additional Paid-In Capital | Adoption of Topic 326
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible List]			us-gaap:AccountingStandardsUpdate201613Member
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	265,245		$ 249,551
Net income (loss)	6,064		(11,399)	[2]
Cash dividends paid	(3,198)		(3,268)
Repurchases of common stock	(1,041)		(2,350)
Ending balance	267,070		231,927
Retained Earnings | Adoption of Topic 326
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Ending balance			$ (607)
Accounting Standards Update [Extensible List]			us-gaap:AccountingStandardsUpdate201613Member
AOCL attributable to shareholders of Crawford & Company
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(198,856)		$ (206,907)
Other comprehensive income (loss)	12,590		(1,545)
Increase in value of noncontrolling interest due to acquisition			576
Ending balance	(186,266)		$ (207,876)
AOCL attributable to shareholders of Crawford & Company | Adoption of Topic 326
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible List]			us-gaap:AccountingStandardsUpdate201613Member
Shareholders' Investment Attributable to Shareholders of Crawford & Company
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	186,939		$ 159,317
Net income (loss)	6,064		(11,399)	[2]
Other comprehensive income (loss)	12,590		(1,545)
Cash dividends paid	(3,198)		(3,268)
Stock-based compensation	1,609		880
Repurchases of common stock	(1,190)		(2,666)
Shares issued in connection with stock-based compensation plans, net	6		10
Increase in value of noncontrolling interest due to acquisition			307
Ending balance	202,820		141,029
Shareholders' Investment Attributable to Shareholders of Crawford & Company | Adoption of Topic 326
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Ending balance			$ (607)
Accounting Standards Update [Extensible List]			us-gaap:AccountingStandardsUpdate201613Member
Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(11)		$ 3,250
Net income (loss)	(30)		120	[2]
Other comprehensive income (loss)	(14)		1
Increase in value of noncontrolling interest due to acquisition			(599)
Dividends paid to noncontrolling interests	(207)
Ending balance	$ (262)		$ 2,772
Noncontrolling Interests | Adoption of Topic 326
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible List]			us-gaap:AccountingStandardsUpdate201613Member
[1]	Derived from the audited Consolidated Balance Sheet
[2]	The total net loss presented in the condensed consolidated statements of shareholders' investment for the three months ended March 31, 2020 excludes $1,880 in net loss attributable to the redeemable noncontrolling interests.

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Shareholders' Investment Unaudited (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Class of Stock [Line Items]
Net loss (income) attributable to redeemable noncontrolling interest		$ 1,880
Class A Non-Voting
Class of Stock [Line Items]
Cash dividends paid (in dollars per share)	$ 0.06	$ 0.07
Class B Voting
Class of Stock [Line Items]
Cash dividends paid (in dollars per share)	$ 0.06	$ 0.05

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	1. 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. Due to the impact of weather activity and the continued economic uncertainty resulting from the COVID-19 pandemic, the Company's operating results for the three months ended March 31, 2021 and financial position as of March 31, 2021 are not necessarily indicative of the results or financial position that may be expected for the year ending December 31, 2021 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 financial statements included in the Annual Report on Form 10-K for the year ended December 31, 2020 other than as disclosed herein. Subsequent to December 31, 2020, the Company has reorganized its global service line structure to consist of Crawford Loss Adjusting, Crawford TPA Solutions, and Crawford Platform Solutions. Certain prior period amounts among the Company’s reportable 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, 2020 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, 2020. 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, 2021 and December 31, 2020, the liabilities of the deferred compensation plan were $7,875,000 and $7,961,000, 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 $13,287,000 and $16,323,000, 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. 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. On March 27, 2020, the U.S. enacted the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The Company took advantage of certain aspects of the CARES Act such as the deferral of payroll tax deposits, which deferred the payment of 2020 payroll tax withholdings in the U.S. to be paid at the end of 2021 and 2022. The Canadian government enacted the Canada Emergency Wage Subsidy (“CEWS”) in 2020 to provide a wage subsidy to employers that suffered reductions in revenue resulting from the COVID-19 pandemic. The Company met the eligibility criteria to receive the wage subsidy in the first quarter of 2021, as well as the second, third and fourth quarters of 2020. The wage subsidy is included in "Costs of services provided, before reimbursements” or “Selling, general, and administrative expenses” on the Company's unaudited Condensed Consolidated Statements of Operations, depending on the location of the employees, and is recorded as a reduction of compensation expense once the application is filed. The Company recognized $1,877,000 as a reduction of compensation expense for the three months ended March 31, 2021. The Company will continue to evaluate the impact of government subsidies each period.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	3 Months Ended
	Mar. 31, 2021
Accounting Changes And Error Corrections [Abstract]
Recently Issued Accounting Standards	2. Recently Issued Accounting Standards Adoption of New Accounting Standards Compensation-Retirement Benefits: Changes to the Disclosure Requirements for Defined Benefit Plans In August 2018, the FASB issued ASU 2018-14, "Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20)." This update modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. This update removes certain disclosure requirements including, but not limited to, the amounts in accumulated other comprehensive income expected to be recognized as components of net periodic benefit cost over the next fiscal year and the amount and timing of plan assets expected to be returned to the employer. This update requires the disclosure of the weighted-average interest crediting rates for cash balance plans and other plans with promised interest crediting rates and an explanation of the reasons for significant gains and losses related to changes in the benefit obligation for the period. This update also clarifies requirements for entities that provide aggregate disclosures for two or more plans. The update is effective for annual periods beginning after December 15, 2020, and interim periods thereafter. Early adoption is permitted. The Company adopted this guidance on January 1, 2021 with no material impact on its disclosures related to its retirement plans. Simplifying the Accounting for Income Taxes In December 2019, the FASB issued ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” ASU 2019-12 amends ASC 740 to simplify the accounting for income taxes by removing certain exceptions for foreign equity investments, intraperiod allocations and interim calculations, and adding guidance to reduce complexity in the accounting standard under the FASB’s simplification initiative. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020. Upon adoption, the amendments in ASU 2019-12 should be applied on a prospective basis to all periods presented. The Company adopted this guidance on January 1, 2021 with no material impact on its results of operation, financial condition and cash flows. Pending Adoption of Recently Issued Accounting Standards There were no recently issued accounting standards that will have an impact to the Company.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2021
Revenue From Contract With Customer [Abstract]
Revenue Recognition	3. Revenue Recognition Revenue from Contracts with Customers Revenues are recognized when control of the promised services is transferred to the Company's customers in an amount that reflects the consideration the Company expects 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 Loss Adjusting segment generates revenue for adjusting services provided to insurance companies and self-insured entities related to property and casualty losses caused by physical damage to commercial and residential real property and certain types of personal property. This segment also 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. 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 is transferred to the customer. Revenue is recognized based on the 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. 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 Loss Adjusting revenues before reimbursements disaggregated by geography for the three months ended March 31, 2021 and 2020: Three Months Ended (in thousands) March 31, 2021 March 31, 2020 U.S. $ 34,985 $ 30,478 U.K. 24,898 26,192 Australia 17,094 14,793 Canada 13,606 15,645 Europe 12,591 12,080 Rest of World 9,363 7,916 Total Crawford Loss Adjusting Revenues before Reimbursements $ 112,537 $ 107,104 The Company’s Crawford TPA Solutions 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 specified in 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 is 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 Legal Services and Risk Management Information Services. For non-claim services, revenue is recognized over time as services are provided and control of these services is 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 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 is 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 is 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 tables present Crawford TPA Solutions revenues before reimbursements disaggregated by service line and geography for the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 Three Months Ended March 31, 2020 (in thousands) Claims Management Services Medical Management Services Total Claims Management Services Medical Management Services Total U.S. $ 38,150 $ 36,126 $ 74,276 $ 36,024 $ 42,069 $ 78,093 U.K. 4,879 — 4,879 4,013 — 4,013 Canada 5,186 — 5,186 6,449 — 6,449 Europe and Rest of World 13,904 — 13,904 9,442 — 9,442 Total Crawford TPA Solutions Revenues before Reimbursements $ 62,119 $ 36,126 $ 98,245 $ 55,928 $ 42,069 $ 97,997 The Company's Crawford Platform Solutions segment principally generates revenues through its Contractor Connection and Networks service lines. The Contractor Connection service line generates revenue through its independently managed contractor network. Contractor Connection primarily 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 Networks service line generates revenues for claims management services provided to insurance companies and self-insured entities related to property, casualty and catastrophic losses. Networks also generates revenue by providing on-demand inspection, verification and other task specific field services for businesses and consumers. 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 is transferred to the customer. Revenue is recognized based on the 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 following table presents Crawford Platform Solutions revenues before reimbursements disaggregated by service line and geography for the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 Three Months Ended March 31, 2020 (in thousands) Contractor Connection Network Business Total Contractor Connection Network Business Total U.S. $ 16,517 $ 19,624 $ 36,141 $ 15,326 $ 10,549 $ 25,875 U.K. 2,429 17 2,446 2,158 20 2,178 Canada 1,631 811 2,442 1,417 1,709 3,126 Europe and Rest of World 405 965 1,370 137 1,114 1,251 Total Crawford Platform Solutions Revenues before Reimbursements $ 20,982 $ 21,417 $ 42,399 $ 19,038 $ 13,392 $ 32,430 In the normal course of business, the Company's 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 unaudited 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 its 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 unaudited 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 the Company expects and is 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 unaudited Condensed Consolidated Balance Sheets, which represents a contract liability. These fixed-fee service agreements typically result from the Crawford TPA Solutions segment and require the Company to handle claims on either a one- or two-year 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 the 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 January 1, 2021 and the significant activity affecting deferred revenues during the three months ended March 31, 2021: (In Thousands) Customer Contract Liabilities Deferred Revenue Balance at January 1, 2021 $ 51,369 Quarterly additions 19,303 Revenue recognized from the prior periods (12,603 ) Revenue recognized from current quarter additions (4,551 ) Deferred revenue from acquisition 659 Balance as of March 31, 2021 $ 54,177 Remaining Performance Obligations As of March 31, 2021, the Company had $92,686,000 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. Costs to Obtain a Contract The Company has a sales incentive compensation program where remuneration is based on the revenues recognized in the period. The remuneration does not represent an incremental cost to the Company that provides a future benefit expected to be longer than one year. Accordingly, it would meet the criteria to be capitalized and presented as a contract asset on the Company's unaudited Condensed Consolidated Balance Sheets. 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, when the period between a customer’s payment of consideration and the transfer of promised services to the customer is expected be one year or less at contract inception. For claims management services that are billed on a time and expense incurred or per unit basis, 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, or (ii) contracts with variable consideration allocated entirely to a single performance obligation.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	5. 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 provision for income taxes on consolidated income before income taxes totaled a provision of $2,471,000 and a benefit of $(8,486,000) for the three months ended March 31, 2021 and 2020, respectively. The overall effective tax rate dec reased to % for the three months ended March 31, 2021 compared with 39.2 % for the 2020 period primarily due to the impact of the goodwill impairment in the prior year period .

Defined Benefit Pension Plans

Defined Benefit Pension Plans	3 Months Ended
	Mar. 31, 2021
Compensation And Retirement Disclosure [Abstract]
Defined Benefit Pension Plans	6. Defined Benefit Pension Plans Net periodic 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, 2021 and 2020 included the following components: Three Months Ended (in thousands) March 31, 2021 March 31, 2020 Service cost $ 303 $ 320 Interest cost 2,818 4,141 Expected return on assets (6,270 ) (7,018 ) Amortization of actuarial loss 2,642 2,620 Net periodic (benefit)/cost $ (507 ) $ 63 For the three months ended March 31, 2021 and 2020, the non-service components of net periodic pension benefit of $(810,000) and $(257,000), respectively, are included in "Other Income (Expense), net" on the unaudited Condensed Consolidated Statement of Operations. For the three months ended March 31, 2021, the Company made no contribution to the U.S. defined benefit pension plan and made contributions of $157,000 to the U.K. defined benefit pension plans. For the three months ended March 31, 2020, the Company made contributions of $3,000,000 to the U.S. defined benefit plan and $156,000 to the U.K. defined benefit pension plans, respectively.

Net Income (Loss) Attributable

Net Income (Loss) Attributable to Shareholders of Crawford & Company per Common Share	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Net Income (Loss) Attributable to Shareholders of Crawford & Company per Common Share	7. Net Income (Loss) Attributable to Shareholders of Crawford & Company per Common Share The Company computes earnings per share of its non-voting Class A Common Stock ("CRD-A") and voting Class B Common Stock ("CRD-B") using the two-class method, which allocates the undistributed earnings in each period to each class on a proportionate basis. The Company's Board of Directors has the right, but not the obligation, to declare higher dividends on the CRD-A shares than on the CRD-B shares, subject to certain limitations. In periods when the dividend is the same for CRD-A and CRD-B or when no dividends are declared or paid to either class, the two-class method generally will yield the same earnings per share for CRD-A and CRD-B. During the first quarter of 2021, the Board of Directors declared the same dividend on CRD-A and CRD-B, while during the first quarter of 2020, 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, 2021 March 31, 2020 (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B Earnings (Loss) per share - basic: Numerator: Allocation of undistributed earnings (loss) $ 1,658 $ 1,208 $ (8,436 ) $ (6,232 ) Dividends paid 1,851 1,347 2,140 1,129 Net income (loss) attributable to common shareholders, basic $ 3,509 $ 2,555 $ (6,296 ) $ (5,103 ) Denominator: Weighted-average common shares outstanding, basic 30,824 22,464 30,562 22,578 Earnings (loss) per share - basic $ 0.11 $ 0.11 $ (0.21 ) $ (0.23 ) The computations of diluted net income (loss) attributable to shareholders of Crawford & Company per common share were as follows: Three Months Ended March 31, 2021 March 31, 2020 (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B Earnings (Loss) per share - diluted: Numerator: Allocation of undistributed earnings (loss) $ 1,664 $ 1,202 $ (8,436 ) $ (6,232 ) Dividends paid 1,851 1,347 2,140 1,129 Net income (loss) attributable to common shareholders, diluted $ 3,515 $ 2,549 $ (6,296 ) $ (5,103 ) Denominator: Weighted-average common shares outstanding, basic 30,824 22,464 30,562 22,578 Weighted-average effect of dilutive securities 282 — — — Weighted-average common shares outstanding, diluted 31,106 22,464 30,562 22,578 Earnings (loss) per share - diluted $ 0.11 $ 0.11 $ (0.21 ) $ (0.23 ) Listed below are the shares excluded from the denominator in the preceding computation of diluted earnings per share for CRD-A because their inclusion would have been antidilutive: Three Months Ended (in thousands) March 31, 2021 March 31, 2020 Shares underlying stock options excluded 972 1,904 Performance stock grants excluded because performance conditions have not been met (1) 929 932 (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, 2021 and 2020. These shares are included from their dates of issuance in the weighted-average common shares used to compute basic and diluted earnings per share for CRD-A in the table above. There were no shares of CRD-B issued during any of these periods. Three Months Ended (in thousands) March 31, 2021 March 31, 2020 CRD-A issued under the Non-Employee Director Stock Plan 92 81 CRD-A issued under the U.K. ShareSave Scheme 1 1 Effective May 9, 2019, the Company's Board of Directors authorized the repurchase of up to 2,000,000 shares of CRD-A or CRD-B (or a combination of the two) through December 31, 2021 (the "2019 Repurchase Authorization"). The Company’s Board of Directors subsequently amended this authorization to allow for repurchases through December 31, 2021. Under the 2019 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, 2021, the Company had remaining authorization to repurchase 493,198 shares under the 2019 Repurchase Authorization. During the three months ended March 31, 2021, the Company repurchased 90,062 shares of CRD-A and 58,837 shares CRD-B at an average cost of $8.05 and $7.90, respectively. During the three months ended March 31, 2020, the Company repurchased 155,351 shares of CRD-A and 161,459 shares of CRD-B at an average cost of $8.42 and $8.42, respectively.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2021
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Accumulated Other Comprehensive Loss	8. 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. Foreign currency translation adjustments include the net realized gains from intra-entity loans that are long-term in nature of $822,000 for the three months ended March 31, 2021, and losses of $(818,000) for the three months ended March 31, 2020. 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, 2021 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (30,792 ) $ (168,064 ) $ (198,856 ) Other comprehensive income before reclassifications 10,638 — 10,638 Amounts reclassified from accumulated other comprehensive income to net income — 1,952 1,952 Net current period other comprehensive income 10,638 1,952 12,590 Ending balance $ (20,154 ) $ (166,112 ) $ (186,266 ) Three Months Ended March 31, 2020 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (35,850 ) $ (171,057 ) $ (206,907 ) Other comprehensive loss before reclassifications (3,473 ) — (3,473 ) Amounts reclassified from accumulated other comprehensive income to net income — 1,928 1,928 Net current period other comprehensive (loss) income (3,473 ) 1,928 (1,545 ) Acquisition of noncontrolling interest 576 — 576 Ending balance $ (38,747 ) $ (169,129 ) $ (207,876 ) (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 6, "Defined Benefit Pension Plans" for additional details. The other comprehensive loss amounts attributable to noncontrolling interests presented 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, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	9 . The following table presents the Company's assets and liabilities that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy: Fair Value Measurements at March 31, 2021 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) $ 10,027 $ 10,027 $ — $ — Liabilities: Contingent earnout liability (2) 8,786 — — 8,786 (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." (2) The contingent earnout liability relates to business acquisitions by the Crawford Loss Adjusting and Crawford TPA Solutions operating segments. The fair value of the contingent earnout liability was estimated based on management’s future expectations of the acquirees achieving the eligible revenue and adjusted EBITDA targets as set forth in the purchase agreements, which is Level 3 data. The maximum possible earnout is $15,600,000. The change in the contingent earnout liability is primarily due to the business acquisition recorded during the three months ended March 31, 2021. The fair value of the contingent earnout liability is included in "Other accrued liabilities" and "Other noncurrent liabilities" on the Company's unaudited Condensed Consolidated Balance Sheets, based upon the term of each contingent earnout agreement. Fair Value Disclosures There were no transfers of assets between fair value levels during the three months ended March 31, 2021. 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 recorded value approximates fair value. These assets and liabilities are measured within Level 2 of the fair value hierarchy. Nonrecurring Fair Value Disclosures During the first quarter of 2020, the Company identified a goodwill impairment indicator in its former Crawford Claims Solutions reporting unit as a result of lower operating results and the overall decline in market conditions as a result of the COVID-19 pandemic. As a result, the Company recognized a goodwill impairment of $17,674,000. The Company performed a goodwill impairment assessment immediately before and after the January 1, 2021 change in operating segments, neither of which resulted in any additional impairment charges. The carrying value of the reporting unit, including goodwill, is compared with the estimated fair value of the reporting unit as determined utilizing a combination of the income and market approaches. The income approach, which is a level 3 fair value measurement, is based on projected debt-free cash flow which is discounted to the present value using discount factors that consider the timing and risk of the cash flows. The market approach is based on the Guideline Public Company Method, which uses market pricing metrics to select multiples to value the Company's reporting units. The resulting estimated fair values of the combined reporting units are reconciled to the Company's market capitalization including an estimated implied control premium. The Company believes that the combination of these approaches is appropriate because it provides a fair value estimate based upon the combination of the reporting unit's expected long-term operating cash flow performance and multiples with which similar publicly traded companies are valued. The Company weights the income and market approaches equally .

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Segment Information	10. Segment Information Financial information for the three months ended March 31, 2021 and 2020 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, 2021 March 31, 2020 Revenues: Crawford Loss Adjusting $ 112,537 $ 107,104 Crawford TPA Solutions 98,245 97,997 Crawford Platform Solutions 42,399 32,430 Total segment revenues before reimbursements 253,181 237,531 Reimbursements 8,974 8,515 Total revenues $ 262,155 $ 246,046 Segment Operating Earnings Crawford Loss Adjusting $ 4,862 $ 672 Crawford TPA Solutions 4,716 6,298 Crawford Platform Solutions 4,601 3,139 Total segment operating earnings 14,179 10,109 Deduct: Unallocated corporate and shared costs, net (1,153 ) (3,096 ) Net corporate interest expense (1,582 ) (2,224 ) Stock option expense (140 ) (290 ) Amortization of customer-relationship intangible assets (2,799 ) (2,756 ) Goodwill impairment — (17,674 ) Restructuring costs — (5,714 ) Income before income taxes $ 8,505 $ (21,645 ) 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 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. Intersegment transactions are not material for any period presented. As of January 1, 2021, the Company realigned its operating segment manager responsibilities and reorganized its global service line structure to consist of Crawford Loss Adjusting, Crawford TPA Solutions, and Crawford Platform Solutions. The Company's revised reportable segments are comprised of the following: • Crawford Loss Adjusting, which services the global property and casualty market. This is comprised of the previously reported Crawford Claims Solutions segment, excluding both Networks (as defined below) and Crawford Legal Services, and including the Global Technical Services service line previously reported within Crawford Specialty Solutions. • Crawford TPA Solutions, which provides third party administration for workers' compensation, auto and liability, disability absence management, medical management, and accident and health to corporations, brokers and insurers worldwide. This is comprised of the previously reported Crawford TPA Solutions segment and the Crawford Legal Services service line previously reported within the Crawford Claims Solutions segment. • Crawford Platform Solutions, which consists of the Contractor Connection and Networks service lines and serves the global property and casualty insurance company markets. This is comprised of the previously reported Contractor Connection service line within Crawford Specialty Solutions and the Networks service line, which includes Catastrophe operations, WeGoLook , and certain international network businesses previously reported within the Crawford Claims Solutions segment. The Crawford Loss Adjusting and Crawford TPA Solutions reportable segments represent the aggregation of certain geographic operating segments within those service lines. Revenues before reimbursements by major service line in the Crawford TPA Solutions segment, which operates under the Broadspire brand globally, and the Crawford Platform Solutions segment are shown in the following table. The Company considers all Crawford Loss Adjusting revenues to be derived from one service line. Three Months Ended (in thousands) March 31, 2021 March 31, 2020 Crawford TPA Solutions Claims Management Services $ 62,119 $ 55,928 Medical Management Services 36,126 42,069 Total Revenues before Reimbursements--Crawford TPA Solutions $ 98,245 $ 97,997 Crawford Platform Solutions Contractor Connection $ 20,982 $ 19,038 Network Business 21,417 13,392 Total Revenues before Reimbursements--Crawford Platform Solutions $ 42,399 $ 32,430

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. 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, 2021, the aggregate committed amount of letters of credit outstanding under the credit facility was $11,512,000. 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. From time to time the Company faces claims and investigations by employees, former employees, and governmental entities under such laws or employment contracts with such employees or former employees. 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 Costs

Restructuring Costs	3 Months Ended
	Mar. 31, 2021
Restructuring And Related Activities [Abstract]
Restructuring Costs	12. Restructuring Costs There were no restructuring costs for the three months ended March 31, 2021compared with $5,714,000 for the three months ended March 31, 2020. The 2020 costs related primarily to severance and other termination costs in an effort to consolidate and streamline various functions of the Company’s workforce. The restructuring cost was comprised of $5,076,000 severance expense and related payroll taxes, and $638,000 asset impairment. As of March 31, 2021, the following liabilities remained on the Company's unaudited Condensed Consolidated Balance Sheets related to restructuring costs. The rollforward of these liabilities to March 31, 2021were as follows: Three months ended March 31, 2021 (in thousands) Accrued compensation and related costs Other accrued liabilities Total Beginning balance, December 31, 2020 $ 3,369 $ 590 $ 3,959 Additions — Adjustments to accruals (230 ) 16 (214 ) Cash payments (1,288 ) (98 ) (1,386 ) Ending balance, March 31, 2021 $ 1,851 $ 508 $ 2,359

Business Acquisitions

Business Acquisitions	3 Months Ended
	Mar. 31, 2021
Business Combinations [Abstract]
Business Acquisitions	13. Business Acquisitions On November 1, 2020, the Company acquired 100% of HBA Group in Australia, including 100% of the stock in each of HBA Group’s entities HBA Legal, Pillion and Paratus. HBA Legal is a legal services provider that will complement the Company’s Crawford TPA Solutions segment in Australia. The purchase price included an initial cash payment of $4,026,000, net of working capital adjustment, and a maximum $3,200,000 payable in cash over the next four years based on achieving certain revenue and EBITDA performance goals as set forth in the purchase agreement. The acquisition was funded primarily through additional borrowings under the Company’s credit facility. The financial results of certain of the Company’s international subsidiaries, including HBA Group, are included in the Company’s consolidated financial statements on a two-month delayed basis. Accordingly, the acquisition of HBA was reported as of January 1, 2021. This acquisition was accounted for under the guidance of ASC 805-10, as a business combination under the acquisition method. As a result of the acquisition, the Company recognized net liabilities of ($880,000), definite-lived customer relationships of $1,574,000, and goodwill of $5,645,000. The customer relationships are amortized over an estimated life of 9 years. Goodwill is attributable to the synergies of the work force in place and business resources as a result of the combination of the companies. The Company does not expect that goodwill attributable to the acquisition will be deductible for tax purposes. The preliminary valuation of the assets acquired and liabilities assumed for HBA Group is as follows:

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2021
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. Due to the impact of weather activity and the continued economic uncertainty resulting from the COVID-19 pandemic, the Company's operating results for the three months ended March 31, 2021 and financial position as of March 31, 2021 are not necessarily indicative of the results or financial position that may be expected for the year ending December 31, 2021 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 financial statements included in the Annual Report on Form 10-K for the year ended December 31, 2020 other than as disclosed herein.
Reclassification	Subsequent to December 31, 2020, the Company has reorganized its global service line structure to consist of Crawford Loss Adjusting, Crawford TPA Solutions, and Crawford Platform Solutions. Certain prior period amounts among the Company’s reportable 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	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.
CARES Act of 2020	On March 27, 2020, the U.S. enacted the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The Company took advantage of certain aspects of the CARES Act such as the deferral of payroll tax deposits, which deferred the payment of 2020 payroll tax withholdings in the U.S. to be paid at the end of 2021 and 2022.
Canada Emergency Wage Subsidy Program of 2020	The Canadian government enacted the Canada Emergency Wage Subsidy (“CEWS”) in 2020 to provide a wage subsidy to employers that suffered reductions in revenue resulting from the COVID-19 pandemic. The Company met the eligibility criteria to receive the wage subsidy in the first quarter of 2021, as well as the second, third and fourth quarters of 2020. The wage subsidy is included in "Costs of services provided, before reimbursements” or “Selling, general, and administrative expenses” on the Company's unaudited Condensed Consolidated Statements of Operations, depending on the location of the employees, and is recorded as a reduction of compensation expense once the application is filed. The Company recognized $1,877,000 as a reduction of compensation expense for the three months ended March 31, 2021. The Company will continue to evaluate the impact of government subsidies each period.
Recently Issued Accounting Standards	Recently Issued Accounting Standards Adoption of New Accounting Standards Compensation-Retirement Benefits: Changes to the Disclosure Requirements for Defined Benefit Plans In August 2018, the FASB issued ASU 2018-14, "Compensation-Retirement Benefits-Defined Benefit Plans-General (Subtopic 715-20)." This update modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. This update removes certain disclosure requirements including, but not limited to, the amounts in accumulated other comprehensive income expected to be recognized as components of net periodic benefit cost over the next fiscal year and the amount and timing of plan assets expected to be returned to the employer. This update requires the disclosure of the weighted-average interest crediting rates for cash balance plans and other plans with promised interest crediting rates and an explanation of the reasons for significant gains and losses related to changes in the benefit obligation for the period. This update also clarifies requirements for entities that provide aggregate disclosures for two or more plans. The update is effective for annual periods beginning after December 15, 2020, and interim periods thereafter. Early adoption is permitted. The Company adopted this guidance on January 1, 2021 with no material impact on its disclosures related to its retirement plans. Simplifying the Accounting for Income Taxes In December 2019, the FASB issued ASU 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” ASU 2019-12 amends ASC 740 to simplify the accounting for income taxes by removing certain exceptions for foreign equity investments, intraperiod allocations and interim calculations, and adding guidance to reduce complexity in the accounting standard under the FASB’s simplification initiative. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020. Upon adoption, the amendments in ASU 2019-12 should be applied on a prospective basis to all periods presented. The Company adopted this guidance on January 1, 2021 with no material impact on its results of operation, financial condition and cash flows. Pending Adoption of Recently Issued Accounting Standards There were no recently issued accounting standards that will have an impact to the Company.
Earnings per Share	The Company computes earnings per share of its non-voting Class A Common Stock ("CRD-A") and voting Class B Common Stock ("CRD-B") using the two-class method, which allocates the undistributed earnings in each period to each class on a proportionate basis. The Company's Board of Directors has the right, but not the obligation, to declare higher dividends on the CRD-A shares than on the CRD-B shares, subject to certain limitations. In periods when the dividend is the same for CRD-A and CRD-B or when no dividends are declared or paid to either class, the two-class method generally will yield the same earnings per share for CRD-A and CRD-B. During the first quarter of 2021, the Board of Directors declared the same dividend on CRD-A and CRD-B, while during the first quarter of 2020, the Board of Directors declared a higher dividend on CRD-A than on CRD-B.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2021
Revenue From Contract With Customer [Abstract]
Disaggregation of Revenue	The following table presents Crawford Loss Adjusting revenues before reimbursements disaggregated by geography for the three months ended March 31, 2021 and 2020: Three Months Ended (in thousands) March 31, 2021 March 31, 2020 U.S. $ 34,985 $ 30,478 U.K. 24,898 26,192 Australia 17,094 14,793 Canada 13,606 15,645 Europe 12,591 12,080 Rest of World 9,363 7,916 Total Crawford Loss Adjusting Revenues before Reimbursements $ 112,537 $ 107,104 The following tables present Crawford TPA Solutions revenues before reimbursements disaggregated by service line and geography for the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 Three Months Ended March 31, 2020 (in thousands) Claims Management Services Medical Management Services Total Claims Management Services Medical Management Services Total U.S. $ 38,150 $ 36,126 $ 74,276 $ 36,024 $ 42,069 $ 78,093 U.K. 4,879 — 4,879 4,013 — 4,013 Canada 5,186 — 5,186 6,449 — 6,449 Europe and Rest of World 13,904 — 13,904 9,442 — 9,442 Total Crawford TPA Solutions Revenues before Reimbursements $ 62,119 $ 36,126 $ 98,245 $ 55,928 $ 42,069 $ 97,997 The following table presents Crawford Platform Solutions revenues before reimbursements disaggregated by service line and geography for the three months ended March 31, 2021 and 2020: Three Months Ended March 31, 2021 Three Months Ended March 31, 2020 (in thousands) Contractor Connection Network Business Total Contractor Connection Network Business Total U.S. $ 16,517 $ 19,624 $ 36,141 $ 15,326 $ 10,549 $ 25,875 U.K. 2,429 17 2,446 2,158 20 2,178 Canada 1,631 811 2,442 1,417 1,709 3,126 Europe and Rest of World 405 965 1,370 137 1,114 1,251 Total Crawford Platform Solutions Revenues before Reimbursements $ 20,982 $ 21,417 $ 42,399 $ 19,038 $ 13,392 $ 32,430
Schedule of Customer Contract Liabilities	The table below presents the deferred revenues balance as of January 1, 2021 and the significant activity affecting deferred revenues during the three months ended March 31, 2021: (In Thousands) Customer Contract Liabilities Deferred Revenue Balance at January 1, 2021 $ 51,369 Quarterly additions 19,303 Revenue recognized from the prior periods (12,603 ) Revenue recognized from current quarter additions (4,551 ) Deferred revenue from acquisition 659 Balance as of March 31, 2021 $ 54,177

Defined Benefit Pension Plans (

Defined Benefit Pension Plans (Tables)	3 Months Ended
	Mar. 31, 2021
Compensation And Retirement Disclosure [Abstract]
Schedule of Defined Benefit Plans Disclosures	Net periodic 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, 2021 and 2020 included the following components: Three Months Ended (in thousands) March 31, 2021 March 31, 2020 Service cost $ 303 $ 320 Interest cost 2,818 4,141 Expected return on assets (6,270 ) (7,018 ) Amortization of actuarial loss 2,642 2,620 Net periodic (benefit)/cost $ (507 ) $ 63

Net Income (Loss) Attributabl_2

Net Income (Loss) Attributable to Shareholders of Crawford & Company per Common Share (Tables)	3 Months Ended
	Mar. 31, 2021
Earnings Per Share [Abstract]
Schedule of Computations of Basic Net Income Attributable to Shareholders of Crawford & Company per Common Share	The computations of basic net income attributable to shareholders of Crawford & Company per common share were as follows: Three Months Ended March 31, 2021 March 31, 2020 (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B Earnings (Loss) per share - basic: Numerator: Allocation of undistributed earnings (loss) $ 1,658 $ 1,208 $ (8,436 ) $ (6,232 ) Dividends paid 1,851 1,347 2,140 1,129 Net income (loss) attributable to common shareholders, basic $ 3,509 $ 2,555 $ (6,296 ) $ (5,103 ) Denominator: Weighted-average common shares outstanding, basic 30,824 22,464 30,562 22,578 Earnings (loss) per share - basic $ 0.11 $ 0.11 $ (0.21 ) $ (0.23 )
Schedule of Computations of Diluted Net Income Attributable to Shareholders of Crawford & Company per Common Share	The computations of diluted net income (loss) attributable to shareholders of Crawford & Company per common share were as follows: Three Months Ended March 31, 2021 March 31, 2020 (in thousands, except per share amounts) CRD-A CRD-B CRD-A CRD-B Earnings (Loss) per share - diluted: Numerator: Allocation of undistributed earnings (loss) $ 1,664 $ 1,202 $ (8,436 ) $ (6,232 ) Dividends paid 1,851 1,347 2,140 1,129 Net income (loss) attributable to common shareholders, diluted $ 3,515 $ 2,549 $ (6,296 ) $ (5,103 ) Denominator: Weighted-average common shares outstanding, basic 30,824 22,464 30,562 22,578 Weighted-average effect of dilutive securities 282 — — — Weighted-average common shares outstanding, diluted 31,106 22,464 30,562 22,578 Earnings (loss) per share - diluted $ 0.11 $ 0.11 $ (0.21 ) $ (0.23 )
Schedule of Antidilutive Shares Excluded from Computation of Diluted Earnings per Share	Listed below are the shares excluded from the denominator in the preceding computation of diluted earnings per share for CRD-A because their inclusion would have been antidilutive: Three Months Ended (in thousands) March 31, 2021 March 31, 2020 Shares underlying stock options excluded 972 1,904 Performance stock grants excluded because performance conditions have not been met (1) 929 932 (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 and Included in Weighted-average Common Shares used to Compute Basic and Diluted Earnings per Share	The following table details shares issued during the three months ended March 31, 2021 and 2020. These shares are included from their dates of issuance in the weighted-average common shares used to compute basic and diluted earnings per share for CRD-A in the table above. There were no shares of CRD-B issued during any of these periods. Three Months Ended (in thousands) March 31, 2021 March 31, 2020 CRD-A issued under the Non-Employee Director Stock Plan 92 81 CRD-A issued under the U.K. ShareSave Scheme 1 1

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2021
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, 2021 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (30,792 ) $ (168,064 ) $ (198,856 ) Other comprehensive income before reclassifications 10,638 — 10,638 Amounts reclassified from accumulated other comprehensive income to net income — 1,952 1,952 Net current period other comprehensive income 10,638 1,952 12,590 Ending balance $ (20,154 ) $ (166,112 ) $ (186,266 ) Three Months Ended March 31, 2020 (in thousands) Foreign currency translation adjustments Retirement liabilities (1) AOCL attributable to shareholders of Crawford & Company Beginning balance $ (35,850 ) $ (171,057 ) $ (206,907 ) Other comprehensive loss before reclassifications (3,473 ) — (3,473 ) Amounts reclassified from accumulated other comprehensive income to net income — 1,928 1,928 Net current period other comprehensive (loss) income (3,473 ) 1,928 (1,545 ) Acquisition of noncontrolling interest 576 — 576 Ending balance $ (38,747 ) $ (169,129 ) $ (207,876 ) (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 6, "Defined Benefit Pension Plans" for additional details.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2021
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table presents the Company's assets and liabilities that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy: Fair Value Measurements at March 31, 2021 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) $ 10,027 $ 10,027 $ — $ — Liabilities: Contingent earnout liability (2) 8,786 — — 8,786 (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." (2) The contingent earnout liability relates to business acquisitions by the Crawford Loss Adjusting and Crawford TPA Solutions operating segments. The fair value of the contingent earnout liability was estimated based on management’s future expectations of the acquirees achieving the eligible revenue and adjusted EBITDA targets as set forth in the purchase agreements, which is Level 3 data. The maximum possible earnout is $15,600,000. The change in the contingent earnout liability is primarily due to the business acquisition recorded during the three months ended March 31, 2021. The fair value of the contingent earnout liability is included in "Other accrued liabilities" and "Other noncurrent liabilities" on the Company's unaudited Condensed Consolidated Balance Sheets, based upon the term of each contingent earnout agreement.

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
Reconciliation of Operating Profit from Segments to Consolidated	Financial information for the three months ended March 31, 2021 and 2020 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, 2021 March 31, 2020 Revenues: Crawford Loss Adjusting $ 112,537 $ 107,104 Crawford TPA Solutions 98,245 97,997 Crawford Platform Solutions 42,399 32,430 Total segment revenues before reimbursements 253,181 237,531 Reimbursements 8,974 8,515 Total revenues $ 262,155 $ 246,046 Segment Operating Earnings Crawford Loss Adjusting $ 4,862 $ 672 Crawford TPA Solutions 4,716 6,298 Crawford Platform Solutions 4,601 3,139 Total segment operating earnings 14,179 10,109 Deduct: Unallocated corporate and shared costs, net (1,153 ) (3,096 ) Net corporate interest expense (1,582 ) (2,224 ) Stock option expense (140 ) (290 ) Amortization of customer-relationship intangible assets (2,799 ) (2,756 ) Goodwill impairment — (17,674 ) Restructuring costs — (5,714 ) Income before income taxes $ 8,505 $ (21,645 )
Schedule of Revenues By Major Service Line	Revenues before reimbursements by major service line in the Crawford TPA Solutions segment, which operates under the Broadspire brand globally, and the Crawford Platform Solutions segment are shown in the following table. The Company considers all Crawford Loss Adjusting revenues to be derived from one service line. Three Months Ended (in thousands) March 31, 2021 March 31, 2020 Crawford TPA Solutions Claims Management Services $ 62,119 $ 55,928 Medical Management Services 36,126 42,069 Total Revenues before Reimbursements--Crawford TPA Solutions $ 98,245 $ 97,997 Crawford Platform Solutions Contractor Connection $ 20,982 $ 19,038 Network Business 21,417 13,392 Total Revenues before Reimbursements--Crawford Platform Solutions $ 42,399 $ 32,430

Restructuring Costs (Tables)

Restructuring Costs (Tables)	3 Months Ended
	Mar. 31, 2021
Restructuring And Related Activities [Abstract]
Schedule of Restructuring Reserve Liabilities by Type	The rollforward of these liabilities to March 31, 2021were as follows: Three months ended March 31, 2021 (in thousands) Accrued compensation and related costs Other accrued liabilities Total Beginning balance, December 31, 2020 $ 3,369 $ 590 $ 3,959 Additions — Adjustments to accruals (230 ) 16 (214 ) Cash payments (1,288 ) (98 ) (1,386 ) Ending balance, March 31, 2021 $ 1,851 $ 508 $ 2,359

Business Acquisitions (Tables)

Business Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2021
Business Combinations [Abstract]
Schedule of Preliminary Valuation Assets Acquired and Liabilities Assumed	The preliminary valuation of the assets acquired and liabilities assumed for HBA Group is as follows:

Basis of Presentation - VIE - A

Basis of Presentation - VIE - Additional Information (Details) - Primary Beneficiary - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Variable Interest Entity
Liabilities of the deferred compensation plan	$ 7,875,000	$ 7,961,000
Assets held in the related rabbi trust	$ 13,287,000	$ 16,323,000

Basis of Presentation - Canada

Basis of Presentation - Canada Emergency Wage Subsidy Program of 2020 - Additional Information (Details)	3 Months Ended
	Mar. 31, 2021USD ($)
Canada Emergency Wage Subsidy Program of 2020
Recognition of reduction in compensation expense	$ 1,877,000

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details)	3 Months Ended
	Mar. 31, 2021USD ($)
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, days sales outstanding	2 months
Billing after contract completion, years	1 year
Revenue, remaining performance obligation	$ 92,686,000
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
Accounts payable days payable outstanding	1 year
Minimum | Crawford TPA Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers, performance obligation term	1 year
Maximum | Crawford TPA Solutions
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
Revenue remaining performance obligation expected timing of satisfaction explanation	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
Revenue from contracts with customers, duration, average time to close case from time of referral	5 years
Percentage of closed cases	98.00%
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

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disaggregation of Revenue [Line Items]
Revenues	$ 262,155	$ 246,046
Crawford Loss Adjusting
Disaggregation of Revenue [Line Items]
Revenues	112,537	107,104
Crawford Loss Adjusting | U.S.
Disaggregation of Revenue [Line Items]
Revenues	34,985	30,478
Crawford Loss Adjusting | U.K.
Disaggregation of Revenue [Line Items]
Revenues	24,898	26,192
Crawford Loss Adjusting | Australia
Disaggregation of Revenue [Line Items]
Revenues	17,094	14,793
Crawford Loss Adjusting | Canada
Disaggregation of Revenue [Line Items]
Revenues	13,606	15,645
Crawford Loss Adjusting | Europe
Disaggregation of Revenue [Line Items]
Revenues	12,591	12,080
Crawford Loss Adjusting | Rest of World
Disaggregation of Revenue [Line Items]
Revenues	9,363	7,916
Crawford TPA Solutions
Disaggregation of Revenue [Line Items]
Revenues	98,245	97,997
Crawford TPA Solutions | Claims Management Services
Disaggregation of Revenue [Line Items]
Revenues	62,119	55,928
Crawford TPA Solutions | Medical Management Services
Disaggregation of Revenue [Line Items]
Revenues	36,126	42,069
Crawford TPA Solutions | U.S.
Disaggregation of Revenue [Line Items]
Revenues	74,276	78,093
Crawford TPA Solutions | U.S. | Claims Management Services
Disaggregation of Revenue [Line Items]
Revenues	38,150	36,024
Crawford TPA Solutions | U.S. | Medical Management Services
Disaggregation of Revenue [Line Items]
Revenues	36,126	42,069
Crawford TPA Solutions | U.K.
Disaggregation of Revenue [Line Items]
Revenues	4,879	4,013
Crawford TPA Solutions | U.K. | Claims Management Services
Disaggregation of Revenue [Line Items]
Revenues	4,879	4,013
Crawford TPA Solutions | U.K. | Medical Management Services
Disaggregation of Revenue [Line Items]
Revenues	0	0
Crawford TPA Solutions | Canada
Disaggregation of Revenue [Line Items]
Revenues	5,186	6,449
Crawford TPA Solutions | Canada | Claims Management Services
Disaggregation of Revenue [Line Items]
Revenues	5,186	6,449
Crawford TPA Solutions | Canada | Medical Management Services
Disaggregation of Revenue [Line Items]
Revenues	0	0
Crawford TPA Solutions | Europe and Rest of World
Disaggregation of Revenue [Line Items]
Revenues	13,904	9,442
Crawford TPA Solutions | Europe and Rest of World | Claims Management Services
Disaggregation of Revenue [Line Items]
Revenues	13,904	9,442
Crawford TPA Solutions | Europe and Rest of World | Medical Management Services
Disaggregation of Revenue [Line Items]
Revenues	0	0
Crawford Platform Solutions
Disaggregation of Revenue [Line Items]
Revenues	42,399	32,430
Crawford Platform Solutions | Contractor Connection
Disaggregation of Revenue [Line Items]
Revenues	20,982	19,038
Crawford Platform Solutions | Network Business
Disaggregation of Revenue [Line Items]
Revenues	21,417	13,392
Crawford Platform Solutions | U.S.
Disaggregation of Revenue [Line Items]
Revenues	36,141	25,875
Crawford Platform Solutions | U.S. | Contractor Connection
Disaggregation of Revenue [Line Items]
Revenues	16,517	15,326
Crawford Platform Solutions | U.S. | Network Business
Disaggregation of Revenue [Line Items]
Revenues	19,624	10,549
Crawford Platform Solutions | U.K.
Disaggregation of Revenue [Line Items]
Revenues	2,446	2,178
Crawford Platform Solutions | U.K. | Contractor Connection
Disaggregation of Revenue [Line Items]
Revenues	2,429	2,158
Crawford Platform Solutions | U.K. | Network Business
Disaggregation of Revenue [Line Items]
Revenues	17	20
Crawford Platform Solutions | Canada
Disaggregation of Revenue [Line Items]
Revenues	2,442	3,126
Crawford Platform Solutions | Canada | Contractor Connection
Disaggregation of Revenue [Line Items]
Revenues	1,631	1,417
Crawford Platform Solutions | Canada | Network Business
Disaggregation of Revenue [Line Items]
Revenues	811	1,709
Crawford Platform Solutions | Europe and Rest of World
Disaggregation of Revenue [Line Items]
Revenues	1,370	1,251
Crawford Platform Solutions | Europe and Rest of World | Contractor Connection
Disaggregation of Revenue [Line Items]
Revenues	405	137
Crawford Platform Solutions | Europe and Rest of World | Network Business
Disaggregation of Revenue [Line Items]
Revenues	$ 965	$ 1,114

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Customer Contract Liabilities (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)
Customer Contract Liabilities
Beginning balance	$ 51,369
Quarterly additions	19,303
Revenue recognized from the prior periods	(12,603)
Revenue recognized from current quarter additions	(4,551)
Deferred revenue from acquisition	659
Ending balance	$ 54,177

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Tax Disclosure [Abstract]
(Benefit) provision for income taxes	$ 2,471	$ (8,486)
Effective income tax rate reconciliation, percent	29.10%	39.20%

Defined Benefit Pension Plans -

Defined Benefit Pension Plans - Schedule of Defined Benefit Plans Disclosures (Details) - Pension Plan - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 303	$ 320
Interest cost	2,818	4,141
Expected return on assets	(6,270)	(7,018)
Amortization of actuarial loss	2,642	2,620
Net periodic (benefit)/cost	$ (507)	$ 63

Defined Benefit Pension Plans_2

Defined Benefit Pension Plans - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, non-service cost	$ (810,000)	$ (257,000)
U.S.
Defined Benefit Plan Disclosure [Line Items]
Contributions by employer	0	3,000,000
U.K. Plan
Defined Benefit Plan Disclosure [Line Items]
Contributions by employer	$ 157,000	$ 156,000

Net Income (Loss) Attributabl_3

Net Income (Loss) Attributable to Shareholders of Crawford & Company per Common Share - Schedule of Computations of Basic Net Income Attributable to Shareholders of Crawford & Company per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Class A Non-Voting
Numerator:
Allocation of undistributed earnings (loss)	$ 1,658	$ (8,436)
Dividends paid	1,851	2,140
Net income (loss) attributable to common shareholders, basic	$ 3,509	$ (6,296)
Weighted-Average Shares Used to Compute Diluted Earnings Per Share:
Weighted-average common shares outstanding, basic	30,824	30,562
Earnings per share - basic	$ 0.11	$ (0.21)
Class B Voting
Numerator:
Allocation of undistributed earnings (loss)	$ 1,208	$ (6,232)
Dividends paid	1,347	1,129
Net income (loss) attributable to common shareholders, basic	$ 2,555	$ (5,103)
Weighted-Average Shares Used to Compute Diluted Earnings Per Share:
Weighted-average common shares outstanding, basic	22,464	22,578
Earnings per share - basic	$ 0.11	$ (0.23)

Net Income (Loss) Attributabl_4

Net Income (Loss) Attributable to Shareholders of Crawford & Company per Common Share - Schedule of Computations of Diluted Net Income Attributable to Shareholders of Crawford & Company per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Class A Non-Voting
Numerator:
Allocation of undistributed earnings (loss)	$ 1,664	$ (8,436)
Dividends paid	1,851	2,140
Net income (loss) attributable to common shareholders, diluted	$ 3,515	$ (6,296)
Weighted-Average Shares Used to Compute Diluted Earnings Per Share:
Weighted-average common shares outstanding, basic	30,824	30,562
Weighted-average effect of dilutive securities	282
Weighted-average common shares outstanding, diluted	31,106	30,562
Earnings per share - diluted	$ 0.11	$ (0.21)
Class B Voting
Numerator:
Allocation of undistributed earnings (loss)	$ 1,202	$ (6,232)
Dividends paid	1,347	1,129
Net income (loss) attributable to common shareholders, diluted	$ 2,549	$ (5,103)
Weighted-Average Shares Used to Compute Diluted Earnings Per Share:
Weighted-average common shares outstanding, basic	22,464	22,578
Weighted-average common shares outstanding, diluted	22,464	22,578
Earnings per share - diluted	$ 0.11	$ (0.23)

Net Income (Loss) Attributabl_5

Net Income (Loss) Attributable to Shareholders of Crawford & Company per Common Share - Schedule of Antidilutive Shares Excluded from Computation of Diluted Earnings per Share (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Shares Underlying Stock Options Excluded
Antidilutive Securities Excluded from Computation of (Loss) Earnings Per Share
Shares excluded from diluted earnings per share (shares)	972	1,904
Performance Stock Grants Excluded because Performance Conditions Have Not Been Met
Antidilutive Securities Excluded from Computation of (Loss) Earnings Per Share
Shares excluded from diluted earnings per share (shares)	929	932

Net Income (Loss) Attributabl_6

Net Income (Loss) Attributable to Shareholders of Crawford & Company per Common Share - Schedule of Shares Issued and Included in Weighted-average Common Shares used to Compute Basic and Diluted Earnings per Share (Details) - Class A Non-Voting - shares shares in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
CRD-A Issued under the Non-Employee Director Stock Plan
Share-based Compensation Arrangement
Stock issued during period	92	81
CRD-A Issued under the U.K. ShareSave Scheme
Share-based Compensation Arrangement
Stock issued during period	1	1

Net Income (Loss) Attributabl_7

Net Income (Loss) Attributable to Shareholders of Crawford & Company per Common Share - Additional Information (Details) - $ / shares	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	May 09, 2019
Class A Non-Voting
Equity, Class of Treasury Stock
Shares repurchased (shares)	90,062	155,351
Average cost (USD per share)	$ 8.05	$ 8.42
Class B Voting
Equity, Class of Treasury Stock
Shares repurchased (shares)	58,837	161,459
Average cost (USD per share)	$ 7.90	$ 8.42
Repurchase Authorization 2019 | 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)	493,198

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Income Loss [Line Items]
Adjustment for long-term intercompany transactions, net of tax	$ 822,000	$ (818,000)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2021		Mar. 31, 2020
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		$ 186,928	[1]	$ 162,567
Ending balance		202,558		143,801
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		(30,792)		(35,850)
Other comprehensive income before reclassifications		10,638		(3,473)
Amounts reclassified from accumulated other comprehensive income to net income		0		0
Net current period other comprehensive (loss) income		10,638		(3,473)
Acquisition Of Noncontrolling Interest				576
Ending balance		(20,154)		(38,747)
Retirement Liabilities
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	[2]	(168,064)		(171,057)
Other comprehensive income before reclassifications	[2]	0		0
Amounts reclassified from accumulated other comprehensive income to net income	[2]	1,952		1,928
Net current period other comprehensive (loss) income	[2]	1,952		1,928
Acquisition Of Noncontrolling Interest	[2]			0
Ending balance	[2]	(166,112)		(169,129)
AOCL Attributable to Shareholders of Crawford & Company
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance		(198,856)		(206,907)
Other comprehensive income before reclassifications		10,638		(3,473)
Amounts reclassified from accumulated other comprehensive income to net income		1,952		1,928
Net current period other comprehensive (loss) income		12,590		(1,545)
Acquisition Of Noncontrolling Interest				576
Ending balance		$ (186,266)		$ (207,876)
[1]	Derived from the audited Consolidated Balance Sheet
[2]	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 6, "Defined Benefit Pension Plans" for additional details.

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) $ in Thousands	Mar. 31, 2021USD ($)
Liabilities:
Contingent earnout liability	$ 8,786
Money Market Funds
ASSETS
Money market funds	10,027
Quoted Prices in Active Markets (Level 1) | Money Market Funds
ASSETS
Money market funds	10,027
Significant Unobservable Inputs (Level 3)
Liabilities:
Contingent earnout liability	$ 8,786

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Parenthetical) (Details)	Mar. 31, 2021USD ($)
Crawford Specialty Solutions
Liabilities:
Maximum possible earnout liability	$ 15,600,000

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Liabilities:
Transfers of assets measured on a recurring basis out of Level 1 into Level 2	$ 0
Transfers of assets measured on a recurring basis out of Level 2 into Level 1	0
Transfers of assets measured on a recurring basis into Level 3	0
Transfers of assets measured on a recurring basis out Level 3	$ 0
Debt instrument, variable interest rate duration between resets	90 days
Goodwill impairment	$ 0	$ 17,674,000

Segment Information - Reconcili

Segment Information - Reconciliation of Operating Profit from Segments to Consolidated (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	$ 262,155,000	$ 246,046,000
Net corporate interest expense	(1,582,000)	(2,224,000)
Goodwill impairment	0	(17,674,000)
Income before income taxes	8,505,000	(21,645,000)
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Total segment operating earnings	14,179,000	10,109,000
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Unallocated corporate and shared costs, net	(1,153,000)	(3,096,000)
Net corporate interest expense	(1,582,000)	(2,224,000)
Stock option expense	(140,000)	(290,000)
Amortization of customer-relationship intangible assets	(2,799,000)	(2,756,000)
Goodwill impairment		(17,674,000)
Restructuring costs		(5,714,000)
Crawford Loss Adjusting
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	112,537,000	107,104,000
Crawford Loss Adjusting | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Total segment operating earnings	4,862,000	672,000
Crawford TPA Solutions
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	98,245,000	97,997,000
Crawford TPA Solutions | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Total segment operating earnings	4,716,000	6,298,000
Crawford Platform Solutions
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	42,399,000	32,430,000
Crawford Platform Solutions | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Total segment operating earnings	4,601,000	3,139,000
Service
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	253,181,000	237,531,000
Service | Crawford Loss Adjusting | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	112,537,000	107,104,000
Service | Crawford TPA Solutions
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	98,245,000	97,997,000
Service | Crawford TPA Solutions | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	98,245,000	97,997,000
Service | Crawford Platform Solutions
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	42,399,000	32,430,000
Service | Crawford Platform Solutions | Operating Segments
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	42,399,000	32,430,000
Reimbursements
Segment Reporting, Reconciling Item for Operating Profit from Segment to Consolidated
Revenues	$ 8,974,000	$ 8,515,000

Segment Information - Schedule

Segment Information - Schedule of Revenues By Major Service Line (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenue from External Customer
Revenues	$ 262,155	$ 246,046
Crawford TPA Solutions
Revenue from External Customer
Revenues	98,245	97,997
Crawford Platform Solutions
Revenue from External Customer
Revenues	42,399	32,430
Claims Management Services | Crawford TPA Solutions
Revenue from External Customer
Revenues	62,119	55,928
Medical Management Services | Crawford TPA Solutions
Revenue from External Customer
Revenues	36,126	42,069
Service
Revenue from External Customer
Revenues	253,181	237,531
Service | Crawford TPA Solutions
Revenue from External Customer
Revenues	98,245	97,997
Service | Crawford Platform Solutions
Revenue from External Customer
Revenues	42,399	32,430
Contractor Connection | Crawford Platform Solutions
Revenue from External Customer
Revenues	20,982	19,038
Network Business | Crawford Platform Solutions
Revenue from External Customer
Revenues	$ 21,417	$ 13,392

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details)	Mar. 31, 2021USD ($)
Letter of credit subcommitment
Loss Contingencies [Line Items]
Letters of credit outstanding amount	$ 11,512,000

Restructuring Costs - Additiona

Restructuring Costs - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Restructuring And Related Activities [Abstract]
Restructuring costs	$ 0	$ 5,714,000
Severance expenses & related payroll taxes		5,076,000
Asset Impairment Charges		$ 638,000

Restructuring Costs - Schedule

Restructuring Costs - Schedule of Restructuring Reserve Liabilities by Type (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)
Restructuring Reserve [Roll Forward]
Beginning balance	$ 3,959
Adjustments to accruals	(214)
Cash payments	(1,386)
Ending balance	2,359
Accrued Compensation and Related Costs
Restructuring Reserve [Roll Forward]
Beginning balance	3,369
Adjustments to accruals	(230)
Cash payments	(1,288)
Ending balance	1,851
Other Accrued Liabilities
Restructuring Reserve [Roll Forward]
Beginning balance	590
Additions	0
Adjustments to accruals	16
Cash payments	(98)
Ending balance	$ 508

Business Acquisitions - Additio

Business Acquisitions - Additional Information (Details) - USD ($)	Nov. 01, 2020	Mar. 31, 2021	Dec. 31, 2020	[1]
Business Acquisition [Line Items]
Goodwill		$ 74,242,000	$ 66,537,000
HBA Group
Business Acquisition [Line Items]
Membership interest percentage	100.00%
Initial lump-sum payment of purchase price	$ 4,026,000
Business combination, net liabilities		(880,000)
Business combination, definite-lived intangible assets		1,574,000
Goodwill		$ 5,645,000
Weighted-average amortization period of intangible assets		9 years
HBA Group | Maximum
Business Acquisition [Line Items]
Payment to acquire business	$ 3,200,000
[1]	Derived from the audited Consolidated Balance Sheet

Business Acquisitions - Schedul

Business Acquisitions - Schedule of Preliminary Valuation Assets Acquired and Liabilities Assumed (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020	[1]
ASSETS
Cash and cash equivalents	$ 42,723,000	$ 44,656,000
Accounts receivable, net	126,214,000	123,060,000
Unbilled revenues, at estimated billable amounts	114,383,000	103,528,000
Operating lease right-of-use assets, net	109,537,000	109,315,000
Net Property and Equipment	35,201,000	36,402,000
Goodwill	74,242,000	66,537,000
TOTAL ASSETS	772,734,000	752,984,000
Liabilities:
Accounts payable	39,724,000	41,544,000
Income taxes payable	6,533,000	5,822,000
Other noncurrent liabilities	50,014,000	$ 40,254,000
HBA Group
ASSETS
Cash and cash equivalents	240,000
Accounts receivable, net	1,081,000
Unbilled revenues, at estimated billable amounts	598,000
Other current assets	87,000
Operating lease right-of-use assets, net	1,502,000
Net Property and Equipment	118,000
Customer relationships	1,574,000
Goodwill	5,645,000
TOTAL ASSETS	10,845,000
Liabilities:
Accounts payable	501,000
Accrued expenses	1,116,000
Deferred revenue	659,000
Income taxes payable	472,000
Operating lease liability	1,502,000
Other noncurrent liabilities	256,000
Total Liabilities	4,506,000
Net Assets Acquired	$ 6,339,000
[1]	Derived from the audited Consolidated Balance Sheet