Harte Hanks (HHS) 10-Q 9 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Oct. 15, 2016
Document and Entity Information
Entity Registrant Name	HARTE HANKS INC
Entity Central Index Key	45,919
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		61,602,233
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 6,883	$ 16,564
Accounts receivable (less allowance for doubtful accounts of $1,489 at September 30, 2016 and $974 at December 31, 2015)	77,779	103,758
Inventory	1,021	963
Prepaid expenses	5,736	7,908
Prepaid taxes and income tax receivable	4,562	1,760
Other current assets	2,933	6,456
Current assets held for sale	169,022	169,401
Total current assets	267,936	306,810
Property, plant and equipment (less accumulated depreciation of $142,971 at September 30, 2016 and $145,137 at December 31, 2015)	25,908	28,136
Goodwill	73,179	69,699
Other intangible assets (less accumulated amortization of $1,266 at September 30, 2016 and $650 at December 31, 2015)	3,507	4,123
Other assets (including deferred income taxes of $5,603 at September 30, 2016 and $3,000 at December 31, 2015)	8,254	5,645
Total assets	378,784	414,413
Current liabilities
Current maturities of long-term debt	61,153	3,000
Accounts payable	38,124	36,513
Accrued payroll and related expenses	10,379	7,416
Deferred revenue and customer advances	6,367	6,240
Income taxes payable	1,299	1,246
Customer postage and program deposits	9,855	12,513
Other current liabilities	5,202	6,342
Current liabilities held for sale	22,846	24,862
Total current liabilities	155,225	98,132
Long-term debt	0	74,105
Pensions	53,725	55,491
Contingent consideration	21,760	20,277
Other long-term liabilities (including deferred income taxes of $21,993 at September 30, 2016 and $20,672 at December 31, 2015)	25,516	26,092
Total liabilities	256,226	274,097
Stockholders’ equity
Common stock, $1 par value, 250,000,000 shares authorized 120,430,981 shares issued at September 30, 2016 and 120,146,720 shares issued at December 31, 2015	120,431	120,147
Additional paid-in capital	351,011	353,050
Retained earnings	955,347	973,538
Less treasury stock, 58,830,094 shares at cost at September 30, 2016 and 58,879,742 shares at cost at December 31, 2015	(1,260,053)	(1,262,859)
Accumulated other comprehensive loss	(44,178)	(43,560)
Total stockholders’ equity	122,558	140,316
Total liabilities and stockholders’ equity	$ 378,784	$ 414,413

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 1,489	$ 974
Property, plant and equipment, accumulated depreciation	142,971	145,137
Other intangible assets, accumulated amortization	1,266	650
Other assets, deferred income taxes	5,603	3,000
Other long-term liabilities, deferred income taxes	$ 21,993	$ 20,672
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, shares issued (in shares)	120,430,981	120,146,720
Treasury stock, shares (in shares)	58,830,094	58,879,742

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Operating revenues	$ 97,425	$ 108,784	$ 294,305	$ 327,274
Operating expenses
Labor	59,970	60,474	185,938	177,057
Production and distribution	27,275	34,115	84,581	104,896
Advertising, selling, general and administrative	11,586	10,701	35,162	32,871
Impairment of goodwill	0	209,938	0	209,938
Depreciation, software and intangible asset amortization	3,166	3,196	9,403	9,371
Total operating expenses	101,997	318,424	315,084	534,133
Operating loss	(4,572)	(209,640)	(20,779)	(206,859)
Other (income) and expenses
Interest expense, net	704	1,292	2,399	3,362
Loss on sale			0	(9,501)
Other, net	110	(2,190)	(514)	(1,909)
Total other (income) expenses	814	(898)	1,885	10,954
Loss from continuing operations before income taxes	(5,386)	(208,742)	(22,664)	(217,813)
Income tax benefit	(1,101)	(35,886)	(5,778)	(37,862)
Loss from continuing operations	(4,285)	(172,856)	(16,886)	(179,951)
Income from discontinued operations, net of income taxes	1,244	1,942	3,980	6,478
Net loss	$ (3,041)	$ (170,914)	$ (12,906)	$ (173,473)
Continuing operations (in dollars per share)	$ (0.07)	$ (2.80)	$ (0.27)	$ (2.91)
Discontinued operations (in dollars per share)	0.02	0.03	0.06	0.10
Basic earnings per common share (in dollars per share)	$ (0.05)	$ (2.77)	$ (0.21)	$ (2.81)
Weighted-average common shares outstanding (in shares)	61,543	61,606	61,445	61,773
Continuing operations (in dollars per share)	$ (0.07)	$ (2.80)	$ (0.27)	$ (2.91)
Discontinued operations (in dollars per share)	0.02	0.03	0.06	0.10
Diluted earnings per common share (in dollars per share)	$ (0.05)	$ (2.77)	$ (0.21)	$ (2.81)
Weighted-average common and common equivalent shares outstanding (in shares)	61,543	61,606	61,445	61,773
Declared dividends per share (in dollars per share)	$ 0	$ 0.09	$ 0.09	$ 0.26
Other comprehensive income (loss), net of tax
Adjustment to pension liability	$ 358	$ 934	$ 1,238	$ 2,675
Foreign currency translation adjustments	(437)	(1,077)	(1,856)	(1,178)
Total other comprehensive income (loss), net of tax	(79)	(143)	(618)	1,497
Comprehensive loss	$ (3,120)	$ (171,057)	$ (13,524)	$ (171,976)

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash Flows from Operating Activities
Net loss	$ (12,906)	$ (173,473)
Less: Income from discontinued operations, net of income taxes	(3,980)	(6,478)
Adjustments to reconcile net loss to net cash provided by operating activities
Loss on sale	0	9,501
Impairment of goodwill	0	209,938
Depreciation and software amortization	8,787	8,935
Intangible asset amortization	616	436
Stock-based compensation	2,373	5,130
Excess tax benefits from stock-based compensation	0	94
Net pension cost (payments)	297	(1,195)
Interest accretion on contingent consideration	1,730	1,599
Discount amortization	495	266
Deferred income taxes	(3,243)	(39,594)
Other, net	(219)	30
Changes in operating assets and liabilities, net of acquisitions:
Decrease in accounts receivable, net	25,979	9,644
Increase in inventory	(58)	(10)
Decrease in prepaid expenses and other current assets	2,887	788
Increase in accounts payable	1,662	2,627
Decrease in other accrued expenses and liabilities	(2,667)	(6,713)
Increase (Decrease) in Other Operating Assets and Liabilities, Net	0	236
Net cash provided by continuing operations	21,753	21,761
Net cash provided by discontinued operations	4,774	6,226
Net cash provided by operating activities	26,527	27,987
Cash Flows from Investing Activities
Acquisitions, net of cash acquired	(3,500)	(29,862)
Dispositions, net of cash transferred	0	4,974
Purchases of property, plant and equipment	(6,870)	(5,514)
Proceeds from sale of property, plant and equipment	280	715
Net cash used in investing activities within continuing operations	(10,090)	(29,687)
Net cash used in investing activities within discontinued operations	(2,431)	(2,421)
Net cash used in investing activities	(12,521)	(32,108)
Cash Flows from Financing Activities
Borrowings	160,570	7,000
Repayment of borrowings	(174,828)	(13,781)
Debt financing costs	(2,189)	0
Issuance of common stock	(229)	(981)
Purchase of treasury stock	0	(4,542)
Issuance of treasury stock	130	215
Dividends paid	(5,285)	(15,952)
Net cash used in financing activities of continuing operations	(21,831)	(28,041)
Effect of exchange rate changes on cash and cash equivalents	(1,856)	(1,178)
Net decrease in cash and cash equivalents	(9,681)	(33,340)
Cash and cash equivalents at beginning of period	16,564	53,331
Cash and cash equivalents at end of period	$ 6,883	$ 19,991

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Income (Loss)
Balance at Dec. 31, 2014	$ 326,676	$ 119,607	$ 346,239	$ 1,165,707	$ (1,257,648)	$ (47,229)
Increase (Decrease) in Stockholders' Equity
Exercise of stock options and release of unvested shares	(903)	536	(325)		(1,114)
Net tax effect of stock options exercised and release of unvested shares	(1,805)		(1,805)
Stock-based compensation	5,130		5,130
Dividends paid ($0.085 and $0.17 per share for the nine months ended September 30, 2016 and September 30, 2015, respectively)	(15,952)			(15,952)
Treasury stock issued	138		(77)		215
Purchase of treasury stock	(4,542)				(4,542)
Net loss	(173,473)			(173,473)
Other comprehensive income	1,497					1,497
Balance at Sep. 30, 2015	136,766	120,143	349,162	976,282	(1,263,089)	(45,732)
Balance at Dec. 31, 2015	140,316	120,147	353,050	973,538	(1,262,859)	(43,560)
Increase (Decrease) in Stockholders' Equity
Exercise of stock options and release of unvested shares	(229)	284	(284)		(229)
Net tax effect of stock options exercised and release of unvested shares	(1,091)		(1,091)
Stock-based compensation	2,241		2,241
Dividends paid ($0.085 and $0.17 per share for the nine months ended September 30, 2016 and September 30, 2015, respectively)	(5,285)			(5,285)
Treasury stock issued	130		(2,905)		3,035
Net loss	(12,906)			(12,906)
Other comprehensive income	(618)					(618)
Balance at Sep. 30, 2016	$ 122,558	$ 120,431	$ 351,011	$ 955,347	$ (1,260,053)	$ (44,178)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity (Parenthetical) - $ / shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Statement of Stockholders' Equity [Abstract]
Dividends paid (in dollars per share)	$ 0.085	$ 0.26

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Consolidation The accompanying unaudited Condensed Consolidated Financial Statements include the accounts of Harte Hanks, Inc. and subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. As used in this report, the terms “Harte Hanks,” “the company,” “we,” “us,” or “our” may refer to Harte Hanks, Inc., one or more of its consolidated subsidiaries, or all of them taken as a whole. Interim Financial Information The financial statements 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 Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2016 are not necessarily indicative of the results that may be expected for the year ending December 31, 2016 . The information included in this Form 10-Q should be read in conjunction with Management’s Discussion and Analysis of Financial Condition and Results of Operations and the consolidated financial statements and notes thereto included in our annual report on Form 10-K for the year ended December 31, 2015 . Discontinued Operations As discussed in Note M , Discontinued Operations , t he operating results of our Trillium Software ("Trillium") reporting unit are classified as held for sale and reported as discontinued operations for all periods presented in the Condensed Consolidated Financial Statements. Unless otherwise stated, amounts related to the Trillium Software operations are excluded from the Notes to Condensed Consolidated Financial Statements for all periods presented. Results of the remaining Harte Hanks business are reported as continuing operations. In the event of a disposal of Trillium, debt under the Secured Credit Facilities is required to be repaid. In accordance with the provisions of ASC 205-20-45-6, Allocation of Interest to Discontinued Operations , we have reclassified interest expense for the Secured Credit Facilities to discontinued operations for all periods presented in the Condensed Consolidated Financial Statements. Reclassifications Certain amounts in the financial statements from the prior years have been reclassified to conform to the current year's presentation. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results and outcomes could differ from those estimates and assumptions. On an ongoing basis, management reviews its estimates based on currently available information. Changes in facts and circumstances could result in revised estimates and assumptions. Operating Expense Presentation in Consolidated Statements of Comprehensive Loss “Labor” in the Consolidated Statements of Comprehensive Loss includes all employee payroll and benefits, including stock-based compensation, along with temporary labor costs. “Production and distribution” and “Advertising, selling, general and administrative” do not include labor, depreciation, or amortization.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2016
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments , which provides clarified guidance on the classification of certain cash receipts and payments in the statement of cash flows. This ASU is effective for annual periods beginning after December 15, 2018 and for interim periods for fiscal years beginning after December 15, 2019. This change is required to be applied using a retrospective transition method to each period presented. Early adoption is permitted. We are evaluating the effect that this will have on our consolidated financial statements and related disclosures. In March 2016, the FASB issued ASU 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-based Payment Accounting, which requires entities with share-based payment awards to recognize all related excess tax benefits and tax deficiencies as income tax expenses or benefit in the income statement. This ASU is effective for interim and annual periods beginning after December 15, 2016. This change is required to be applied using a prospective transition method as of the beginning of the fiscal year that includes that period. Early adoption is permitted. We are evaluating the effect that this will have on our consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases , which requires all operating leases to be recorded on the balance sheet. The lessee will record a liability for its lease obligations (initially measured at the present value of the future lease payments not yet paid over the lease term, and an asset for its right to use the underlying asset equal to the lease liability, adjusted for lease payments made at or before lease commencement). This ASU is effective for interim and annual periods beginning after December 15, 2018. This change is required to be applied using a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. Full retrospective application is prohibited. Early adoption is permitted. We are evaluating the effect that this will have on our consolidated financial statements and related disclosures. In April 2015, the FASB issued ASU 2015-05, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement , which provides explicit guidance to help companies evaluate the accounting for fees paid by a customer in a cloud computing arrangement. This ASU is effective for interim and annual periods beginning after December 15, 2015. The adoption of this ASU did not have an impact on our consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs , which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The ASU is effective for annual periods beginning after December 15, 2015, and interim periods within those annual periods. This change is required to be applied on retrospective basis, wherein the balance sheet of each individual period presented should be to reflect the period-specific effects of applying the new guidance. As a result, in conjunction with the closing of the 2016 Term Facility and 2016 Revolving Credit Facility, we recorded $2.2 million in unamortized debt discount and debt issuance costs as a reduction of the total debt balance. We also reclassified $0.2 million in unamortized debt issuance costs as a reduction of the debt balance as of December 31, 2015 that were previously included in Other Assets (see Note E , Long-Term Debt ). In January 2015, the FASB issued ASU 2015-01, Income Statement - Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items , which eliminates the concept of extraordinary items from U.S. GAAP as part of its simplification initiative. The ASU does not affect disclosure guidance for events or transactions that are unusual in nature or infrequent in their occurrence. The ASU is effective for interim and annual periods in fiscal years beginning after December 15, 2015. The ASU allows prospective or retrospective application. Early adoption is permitted if applied from the beginning of the fiscal year of adoption. The adoption of this ASU did not have a material impact on our consolidated financial statements; however, future impact on the company will be dependent on any transaction or event that is within the scope of the new guidance. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers , which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The standard permits the use of either the retrospective or cumulative effect transition method. On July 9, 2015, the FASB decided to delay the effective date of the new revenue standard by one year. The new effective date is for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted beginning January 1, 2017 (original effective date of the ASU). We are evaluating the effect that ASU 2014-09 and the related clarifying updates will have on our consolidated financial statements and related disclosures. We have not yet selected a transition method nor have we determined the effect of the standard on our ongoing financial reporting.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments FASB ASC 820, Fair Value Measurements and Disclosures, defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a fair value hierarchy that prioritizes the inputs used in valuation methodologies into three levels: Level 1 Quoted prices in active markets for identical assets or liabilities. Level 2 Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Because of their maturities and/or variable interest rates, certain financial instruments have fair values approximating their carrying values. These instruments include cash and cash equivalents, accounts receivable, and trade payables. The assumptions used to determine the fair value of our reporting units in Step One of our goodwill impairment test are disclosed in Note D , Goodwill . The fair value of our outstanding debt is disclosed in Note E , Long-Term Debt. Our calculation of goodwill using the residual purchase price methodology and the acquisition related contingent consideration accounted for at fair value on a recurring basis is disclosed in Note L , Acquisition and Disposition.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill As of September 30, 2016 and December 31, 2015 , we had goodwill of $73.2 million and $69.7 million , respectively. On March 4, 2016, the company completed the purchase of substantially all of the assets of Aleutian Consulting, Inc. The company performed a valuation to determine the estimate of the total purchase consideration and to estimate values for the tangible and identifiable intangible assets. As a result of the calculation, we recorded $3.5 million in goodwill. The residual purchase price methodology used in the calculation relied on management's assumptions. These assumptions, which are significant to the calculated fair values, are considered Level 3 inputs under the fair value hierarchy established by ASC 820, as they are unobservable. This goodwill will be tax deductible. On March 16, 2015, the company acquired the stock of 3Q Digital, Inc., a digital marketing agency. The company paid some consideration upon closing, with additional consideration payable upon the achievement of revenue performance goals over the three -year period following the closing. The company performed a valuation to determine the estimate of the total purchase consideration and to estimate values for the tangible and identifiable intangible assets. As a result of the calculation, we recorded $41.8 million of goodwill. Under the provisions of FASB ASC 350, Intangibles-Goodwill and Other (ASC 350), goodwill is tested for impairment at least annually, or more frequently if events or circumstances indicate that it is “more likely than not” that goodwill might be impaired. Such events could include a significant change in business conditions, a significant negative regulatory outcome or other events that could negatively affect our business and financial performance. We perform our annual goodwill impairment assessment as of November 30th of each year for each of our reporting units. During the second quarter of 2016, as a result of continued revenue declines and a sustained decline in stock price/overall market capitalization, the company identified that a triggering event had occurred. In accordance with ASC 350, we determined that an interim Step One impairment test of Customer Interaction and Trillium Software goodwill was warranted. The fair value of each reporting unit was estimated using both the income approach and market approach models. For both the Customer Interaction and the Trillium Software reporting units we concluded from the analysis that fair value was estimated to be more than the carrying value, including goodwill. The company determined that no impairment was present for the goodwill balance with respect to the Customer Interaction or Trillium Software reporting units. During the third quarter of 2015, as a result of a sustained decline in our market capitalization below our book value of equity and recent operating performance, the company determined that a triggering event had occurred. In accordance with ASC 350, we determined that an interim Step One impairment test of Customer Interaction and Trillium Software goodwill was warranted. The fair value of each reporting unit was estimated using both the income approach and market approach models. The fair value of our Customer Interaction reporting unit was estimated to be less than the carrying value, including goodwill. The fair value of our Trillium Software reporting unit was estimated to be more than the carrying value, including goodwill. The company determined that the goodwill balance with respect to the Customer Interaction was impaired and Step Two testing on that reporting unit balance was deemed necessary. Step Two of the goodwill test consists of performing a hypothetical purchase price allocation, under which the estimated fair value of the reporting unit is allocated to its tangible and intangible assets based on their estimated fair values, with any residual amount being assigned to goodwill. During the Step Two analysis, book value was estimated to approximate fair value for all working capital items, as well as a number of insignificant assets and liabilities. Intangible assets related to trade names, customer relationships, and non-compete agreements were identified and the fair value of these intangible assets was estimated. Based on the results of the impairment analysis performed in the third quarter of 2015, the company recorded a goodwill impairment of $209.9 million with respect to the Customer Interaction reporting unit. The goodwill impairment charge resulted in a $36.8 million tax benefit and a net income impact of $173.1 million . The models used to value the Customer Interaction reporting unit in Step One and the identified intangible assets in Step Two relied on management’s assumptions. These assumptions, which are significant to the calculated fair values, are considered Level 3 inputs under the fair value hierarchy established by ASC 820, as they are unobservable. The assumptions in the Step One test include discount rate, revenue growth rates, tax rates, operating margins, expected free cash flows, residual value beyond the projection period, and valuation multiples. In addition to these assumptions, the Step Two assumptions include customer attrition rates and royalty rates. We continuously monitor potential triggering events, including changes in the business climate in which we operate, attrition of key personnel, the current volatility in the capital markets, the company’s market capitalization compared to our book value, our recent operating performance, and financial projections. During the quarter ended September 30, 2016 , we did not identify any triggering events that require testing for impairment. The occurrence of one or more triggering events could require additional impairment testing, which could result in impairment charges in the future. The changes in the carrying amount of goodwill are as follows: In thousands Total Balance at December 31, 2015 $ 218,972 Additions to goodwill 3,480 Transfers to current assets held for sale (149,273 ) Balance at September 30, 2016 $ 73,179 Goodwill to be disposed of in the event of a Trillium Software disposition was included in "Current assets held for sale" on the Condensed Consolidated Balance Sheets as of September 30, 2016 and December 31, 2015 . Goodwill attributable to Trillium Software is disclosed in Note M , Discontinued Operations .

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt On March 10, 2016, we entered into a secured credit facility with Wells Fargo Bank , N.A. as Administrative Agent, consisting of a maximum $65.0 million revolving credit facility (the 2016 Revolving Credit Facility) and a $45.0 million term loan facility (the 2016 Term Loan, and together with the 2016 Revolving Credit Facility, the Secured Credit Facilities). The Secured Credit Facilities are secured by substantially all our assets and guaranteed by its material domestic subsidiaries. The Secured Credit Facilities is used for general corporate purposes, and was also used to replace, and repay remaining outstanding balances on, the company's (i) 2013 Revolving Credit Facility, and (ii) 2011 Term Loan Facility. The credit and guarantee agreements related to the 2013 Revolving Credit Facility and 2011 Term Loan Facility were terminated upon repayment. The 2016 Revolving Credit Facility allows for borrowings up to the lesser of (a) $65.0 million or (b) the sum of (i) 85.0% of eligible domestic accounts receivable, (ii) subject to certain sublimits, 85.0% of eligible foreign accounts receivable, and (iii) the lower of (x) $15.0 million or (y) 85.0% of eligible unbilled accounts receivable, all of which are subject to customary reserves and eligibility criteria. The outstanding amount of the 2016 Term Loan is repayable, on a monthly basis, in an amount equal to 1/120th of its original principal amount. Any amount remaining unpaid will be due and payable in full on the Maturity Date March 10, 2021. So long as an established amount of availability under the 2016 Revolving Credit Facility is maintained (described below), the 2016 Term Loan may be prepaid in whole or in part at any time, subject to prior written notice and payment of a prepayment premium ( 3.0% in the first year, 2.0% in the second year, and 1.0% in the third year) of the outstanding principal balance of the amount of the 2016 Term Loan prepaid during such year. The 2016 Term Loan is subject to mandatory prepayments from the net proceeds of certain asset dispositions (subject to limited customary reinvestment exceptions), and the incurrence of certain indebtedness, which prepayments are subject to the prepayment premium. Additionally, if our leverage ratio is greater than 2.0 to 1 in 2016 or 1.75 to 1 in any subsequent year, the 2016 Term Loan is subject to mandatory prepayments in an amount equal to 50.0% of our excess cash flow. Prepayments made with respect to excess cash flow are not subject to the prepayment premium. Voluntary prepayments of the 2016 Term Loan and mandatory prepayments of the 2016 Term Loan from excess cash flow are not permitted if availability under the 2016 Revolving Credit Facility is less than the greater of (a) 13.5% of the maximum amount of the 2016 Revolving Credit Facility and (b) $14.9 million with respect to voluntary prepayments, and the greater of 10.0% of the maximum amount of the 2016 Revolving Credit Facility and $11.0 million with respect to excess cash flow payments. The loans under the Secured Credit Facilities accrue interest at a rate equal to, at our option, (i) the base rate plus the applicable margin, or (b) the LIBOR rate (as defined and limited in the Secured Credit Facilities) plus the applicable margin. The base rate is the greatest of (i) the prime lending rate as publicly announced from time to time by Wells Fargo, (ii) the federal funds rate plus 0.5% , and (iii) the LIBOR rate for one month interest plus 1.0% per annum. The applicable margin for the 2016 Revolving Credit Facility is determined based upon the amount available to be borrowed under the 2016 Revolving Credit Facility in excess of trade payables aged in excess of historical levels and book overdrafts and ranges between 1.0 to 1.5% for loans accruing interest at the base rate and 2.0 to 2.5% for loans accruing interest at the LIBOR rate. The applicable margin for the 2016 Term Loan is 7.22% for loans accruing interest at the LIBOR rate and 6.22% for loans accruing interest at the base rate. The interest rates have been increased by 1.0% pursuant to our amendment, as further described below. We also pay an unused line of credit fee in an amount between 0.25 and 0.375% on the unused capacity on the 2016 Revolving Credit Facility outstanding amount. Under the Secured Credit Facilities, we are required to maintain certain financial covenants: a fixed charge coverage ratio of at least 1.0 to 1 for the 12 month period at each month through June 30, 2016 and 1.1 to 1 for the 12 month period at each month end thereafter; a leverage ratio of 2.25 to 1 at each month end from March 31, 2016 to December 31, 2016 and 2.0 to 1 at each month end thereafter; a minimum rolling four quarter period ending recurring revenue amount of $35.0 million at each quarter end from March 31, 2016 to September 30, 2016, and increasing quarterly from $35.2 million to $42.8 million each quarter thereafter; and capital expenditures not to exceed $14.0 million for the period from March 10, 2016 to December 31, 2016, and each fiscal year thereafter. The Secured Credit Facilities also contain customary covenants restricting the company and its subsidiaries’ ability to create, incur, assume or become liable to indebtedness; create, incur or assume liens; consummate acquisitions; liquidate, dissolve, suspend, or cease subsidiaries or a substantial portion of the business; convey, sell, lease, license, assign, transfer, or dispose of assets; change the nature of business; make prepayments and amendments to other obligations and indebtedness; pay dividends and distributions and repurchase capital stock; modify accounting methods (other than as required by U.S. GAAP); make or acquire investments; enter into certain transactions with affiliates; use proceeds; issue equity interests; and amend, increase, fail to pay amounts due to, or terminate certain employee benefits, including a pension plan or multi-employer plan. The Secured Credit Facilities include certain customary representations and warranties, affirmative covenants and events of default, including payment defaults, breach of representations and warranties, covenant defaults, cross-defaults to certain indebtedness, certain events of bankruptcy, certain events under ERISA, material judgments, and a change of control. If an event of default occurs, the administrative agent, at the direction of the lenders under the Secured Credit Facilities, will be entitled to take various actions, including the acceleration of all amounts due under the Secured Credit Facilities and all actions permitted to be taken by a secured creditor. As of April 30, 2016, we were not in compliance with the Secured Credit Facilities' minimum fixed charge coverage ratio or leverage ratio for the period. For the May 1, 2015 to April 30, 2016 covenant reference period, our fixed charge coverage ratio was 0.9 to 1 as compared with the covenant minimum of 1.0 to 1 and our leverage ratio was 2.28 to 1 as compared to the covenant minimum of 2.25 to 1. On May 16,2016, this noncompliance was waived when we entered into an Amendment and Waiver to the Credit Agreement (the "First Amendment and Waiver"). The First Amendment and Waiver also amended the Secured Credit Facilities to provide that we may only make Restricted Payments (as defined therein) after January 1, 2017, provided the other payment conditions were satisfied. As of June 30, 2016, we were not in compliance with the Secured Credit Facilities' minimum fixed charge coverage ratio or leverage ratio for the period. On August 5, 2016, we entered into a Waiver and Second Amendment to Credit Agreement (the "Second Amendment and Waiver"). Any covenant violation related to the fixed charge coverage ratio and leverage ratio existing during the period ending June 30, 2016 was waived by Wells Fargo as part of the Second Amendment and Waiver. The Second Amendment and Waiver waived the fixed charge coverage ratio and the leverage ratio until September 30, 2016. We were required to meet a minimum adjusted EBITDA amount that increases month to month starting at $0.5 million for the two month period ending June 30, 2016 and increasing monthly until it is $24.0 million for the period ending April 30, 2017 and each twelve month period ending each month after that. The Amendment also increased the interest rate applicable to the Revolver and Term loan by 1.0% effective May 31, 2016. As of September 30, 2016, we were not in compliance with the Secured Credit Facilities' minimum fixed charge coverage ratio or leverage ratio for the period. For the September 30, 2016 covenant reference period, our fixed charge coverage ratio was 0.6 to 1 as compared with the covenant minimum of 1.1 to 1 and our leverage ratio was 2.40 to 1 as compared to the covenant minimum of 2.25 to 1. On November 8, 2016, we entered into a Waiver to Credit Agreement (the "Third Waiver") in which any covenant violation related to the fixed charge coverage ratio and leverage ratio existing during the period ending September 30, 2016 was waived. We will be required to meet covenants established by the Secured Credit Facilities following the expiration of the waiver provided in the Third Waiver. In the event that we are not able to meet the required covenants, we intend to secure an additional waiver. In accordance with ASC 470, Classification of Long-Term Debt Upon Violation of a Covenant as of the Balance Sheet Date , because the covenant violation would have given Wells Fargo the right to call the debt as of September 30, 2016 absent the Waiver, and because it is not probable that the company will be able to cure all events of default by complying with all of the covenants at future measurement dates within the next 12 months, we have classified the Secured Credit Facilities balance as "Current maturities of long-term debt" as of September 30, 2016. In the event of a disposal of Trillium, debt under the Secured Credit Facilities is required to be repaid. Our long-term debt obligations were as follows: In thousands September 30, December 31, 2016 Revolving Credit Facility, various interest rates based on the Base rate, due March 10, 2021 ($7.9 million capacity and effective rate of 6.00% at September 30, 2016) $ 19,929 N/A 2016 Term Loan Facility, various interest rates based on the Base rate plus the applicable margin (effective rate of 10.72% at September 30, 2016), due March 10, 2021 43,125 N/A 2013 Revolving Credit Facility ($60.6 million capacity), various interest rates based on the highest of (a) the Agent's prime rate, (b) the Federal Funds Rate plus 0.50% per annum, or (c) Eurodollar rate plus 1.00% per annum, plus a spread with is determined based on our total debt-to-EBITDA ratio then in effect, due August 16, 2016 (effective rate of 4.75% at December 31, 2015) N/A 13,000 2011 Term Loan Facility, various interest rates based on LIBOR (effective rate of 2.42% at December 31, 2015), due August 16, 2016 N/A 64,313 Less: unamortized discount and debt issuance costs (1,901 ) (208 ) Total debt 61,153 77,105 Less current maturities 61,153 3,000 Total long-term debt $ — $ 74,105 The carrying values and estimated fair values of our outstanding debt were as follows: September 30, 2016 December 31, 2015 In thousands Carrying Fair Value Carrying Fair Value Total debt $ 61,153 $ 61,153 $ 77,105 $ 77,105 Based on the recent entry into the Secured Credit Facilities, carrying values estimate fair value. These current rates are considered Level 2 inputs under the fair value hierarchy established by ASC 820 , as they are based upon information obtained from third party banks.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation We recognized $2.4 million and $5.1 million of stock-based compensation expense during the nine months ended September 30, 2016 and 2015 , respectively. All stock-based awards granted during the nine months ended September 30, 2016 were granted under the 2013 Omnibus Incentive Plan (2013 Plan) or as inducement awards. Stock Options Stock options granted under the 2013 Plan or as inducement awards become exercisable in 25% increments on the first four anniversaries of the grant date, and expire on the ten th anniversary of their grant date. Options are granted at an exercise price equal to the market value of the common stock on the grant date. Options granted prior to the 2013 Plan will remain outstanding in accordance with their respective terms. The following table summarizes all stock option activity for the nine months ended September 30, 2016 : Number of Weighted- Weighted Average Balance as of December 31, 2015 4,602,746 $ 8.74 Granted 150,371 2.61 Exercised — — Forfeited (342,533 ) 7.49 Vested options expired (366,947 ) 17.73 Balance as of September 30, 2016 4,043,637 7.80 5.67 Exercisable as of September 30, 2016 2,784,573 $ 9.45 3.73 As of September 30, 2016 , there was $1.8 million of total unrecognized compensation cost related to unvested stock options. This cost is expected to be recognized over a weighted average period of approximately 2.45 years. Unvested Shares Unvested shares granted under the 2013 Plan or as inducement awards vest in three equal increments on the first three anniversaries of their grant date. Unvested shares settle solely in common stock and are treated as equity. The following table summarizes all unvested share activity for the nine months ended September 30, 2016 : Number of Weighted- Balance as of December 31, 2015 962,446 $ 6.57 Granted 741,954 2.63 Vested (355,061 ) 6.76 Forfeited (138,360 ) 7.67 Unvested shares outstanding at September 30, 2016 1,210,979 $ 3.97 As of September 30, 2016 , there was $4.1 million of total unrecognized compensation cost related to unvested shares. This cost is expected to be recognized over a weighted average period of approximately 1.92 years. Performance Stock Units Performance stock units granted under the 2013 plan or as inducement awards vest in a range between 0% to 100% based upon certain performance criteria in a three year period. At the end of the performance period, the number of shares paid will be based on our performance versus the target. Performance stock units settle solely in common stock and are treated as equity. The following table summarizes all performance stock unit activity for the nine months ended September 30, 2016 : Number of Weighted-Average Grant-Date Fair Value Balance as of December 31, 2015 701,384 $ 4.51 Granted 473,000 1.90 Settled — — Forfeited (197,647 ) 6.88 Performance stock units outstanding at September 30, 2016 976,737 $ 2.76 As of September 30, 2016 , there was $1.5 million of total unrecognized compensation cost related to performance stock units. This cost is expected to be recognized over a weighted average period of approximately 2.41 years. Phantom Stock Units During the nine months ended September 30, 2016 , the Board approved grants of phantom stock units under the 2013 Plan. Units vest in 25% increments on the first four anniversaries of the grant date. Phantom stock units settle solely in cash and are treated as a liability. The following table summarizes all phantom stock activity for the nine months ended September 30, 2016 : Number of Weighted- Balance as of December 31, 2015 — $ — Granted 781,645 2.69 Exercised — — Forfeited (57,617 ) 2.69 Phantom stock units outstanding at September 30, 2016 724,028 $ 2.69 As of September 30, 2016 , there was $1.1 million of total unrecognized compensation cost related to phantom stock. This cost is expected to be recognized over a weighted average period of approximately 3.54 years. Changes in our stock price will result in adjustments to compensation expense and the corresponding liability over the applicable service period. Cash Performance Stock Units During the nine months ended September 30, 2016 , the Board approved grants of cash performance stock units under the 2013 Plan. Cash performance stock units vest in a range between 0% to 100% based upon certain performance criteria measured at December 31, 2018. At the end of the performance period, the number of shares value paid will be based on our performance versus the target. Cash performance stock units settle solely in cash and are treated as a liability. The following table summarizes all cash performance stock unit activity for the nine months ended September 30, 2016 : Number of Weighted- Balance as of December 31, 2015 — $ — Granted 512,127 2.69 Settled — — Forfeited — — Cash performance stock units outstanding at September 30, 2016 512,127 $ 2.69 As of September 30, 2016 , there was $0.8 million of total unrecognized compensation cost related to cash performance stock units. This cost is expected to be recognized over a weighted average period of approximately 2.38 years. Changes in our stock price and estimated level of performance will result in adjustments to compensation expense and the corresponding liability over the applicable service period.

Components of Net Periodic Bene

Components of Net Periodic Benefit Cost	9 Months Ended
	Sep. 30, 2016
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Components of Net Periodic Benefit Cost	Components of Net Periodic Benefit Cost Prior to January 1, 1999, we maintained a defined benefit pension plan for which most of our employees were eligible (the Qualified Pension Plan). We elected to freeze benefits under the Qualified Pension Plan as of December 31, 1998. In 1994, we adopted a non-qualified, unfunded, supplemental pension plan (the Restoration Pension Plan) covering certain employees, which provides for incremental pension payments so that total pension payments equal those amounts that would have been payable from our Qualified Pension Plan were it not for limitations imposed by income tax regulation. The benefits under the Restoration Pension Plan were intended to provide benefits equivalent to our Qualified Pension Plan as if such plan had not been frozen. We elected to freeze benefits under the Restoration Pension Plan as of April 1, 2014. Net pension cost for both plans included the following components: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2016 2015 2016 2015 Interest cost $ 1,950 $ 1,931 $ 5,851 $ 5,793 Expected return on plan assets (2,061 ) (2,159 ) (6,183 ) (6,478 ) Recognized actuarial loss 596 1,556 1,789 4,671 Net periodic benefit cost $ 485 $ 1,328 $ 1,457 $ 3,986 The period over which the net loss from the Qualified Pension Plan is amortized into net periodic benefit cost has been changed effective in 2016 from the average future service of active participants (approximately 9 years) to the average future lifetime of all participants (approximately 24 years). This change reflects that the Qualified Pension Plan is frozen and that almost all of the plan's participants are not active employees. We are not required to make, and do not intend to make, any contributions to our Qualified Pension Plan in 2016 . Based on current estimates we will not be required to make any contributions to our Qualified Pension Plan until 2018. We are not required to make, and do not intend to make, any contributions to our Restoration Pension Plan other than to the extent needed to cover benefit payments. We made benefit payments under this supplemental plan of $0.4 million and $1.2 million in the three and nine months ended September 30, 2016 .

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Our three months ended September 30, 2016 income tax benefit of $1.1 million resulted in an effective income tax rate of 20.4% . Our nine months ended September 30, 2016 income tax benefit of $5.8 million resulted in an effective income tax rate of 25.5% . We have historically, including for 2015, calculated the provision for income taxes during interim reporting periods by applying an estimate of the annual effective tax rate for the full calendar year to ordinary income or loss for the reporting period. However, we have used a discrete effective tax rate method to calculate income taxes for the three and nine months ended September 30, 2016 because we determined that small changes in estimated ordinary income would result in significant changes in the estimated annual effective tax rate, such that the historical method would not provide a reliable estimate for the three and nine months ended September 30, 2016 . The effective income tax benefit calculated for the three and nine months ended September 30, 2016 differs from the federal statutory rate of 35.0% , primarily due to the nondeductible interest associated with the 3Q Digital contingent consideration and foreign tax credit limitations on dividends paid from foreign subsidiaries. Our three months ended September 30, 2015 income tax benefit of $35.9 million resulted in an effective income tax rate of 17.2% . Our nine months ended September 30, 2015 income tax benefit of $37.9 million resulted in an effective income tax rate of 17.4% . The effective income tax rate for both of these periods reflects a $209.9 million goodwill impairment loss that resulted in a $36.8 million tax benefit. The 17.5% effective tax rate of this benefit is less than the federal statutory rate of 35.0% , primarily due to a portion of the goodwill impairment that was not deductible, partially offset by the impact of state income taxes. Our effective tax rate was derived by estimating pretax income and income tax expense for the year ending December 31, 2015. The effective income tax rate calculated for the three and nine months ended September 30, 2015 differs from the federal statutory rate of 35.0% , primarily due to the nondeductible interest associated with the 3Q Digital contingent consideration and foreign tax credit limitations on dividends paid from foreign subsidiaries. Harte Hanks, or one of our subsidiaries, files income tax returns in the U.S. federal, U.S. state, and foreign jurisdictions. For U.S. state returns, we are no longer subject to tax examinations for tax years prior to 2011. For U.S. federal and foreign returns, we are no longer subject to tax examinations for tax years prior to 2013. We have elected to classify any interest expense and penalties related to income taxes within income tax expense in our Consolidated Statements of Comprehensive Loss. We did not have a significant amount of interest or penalties accrued at September 30, 2016 or December 31, 2015 .

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share In periods in which the company has net income, the company is required to calculate earnings per share using the two-class method. The two-class method is required because the company's unvested shares are considered participating securities. Participating securities have the right to receive dividends should the company declare dividends on its common stock. Under the two-class method, undistributed and distributed earnings are allocated on a pro-rata basis to the common and restricted stockholders. The weighted-average number of common and restricted shares outstanding during the period is then used to calculate earnings per share (EPS) for each class of shares. In periods in which the company has a net loss, basic loss per share is calculated using the treasury stock method. The treasury stock method is calculated by dividing the net loss by the weighted-average number of common shares outstanding during the period. The two-class is method is not used, because the two-class calculation is anti-dilutive. Reconciliations of basic and diluted EPS are as follows: Three Months Ended September 30, In thousands, except per share amounts 2016 2015 Net loss Loss from continuing operations $ (4,285 ) $ (172,856 ) Income from discontinued operations 1,244 1,942 Net loss $ (3,041 ) $ (170,914 ) Basic Earnings (Loss) per Common Share Weighted-average common shares outstanding used in earnings (loss) per share computations 61,543 61,606 Basic earnings (loss) per common share Continuing operations $ (0.07 ) $ (2.80 ) Discontinued operations 0.02 0.03 Basic earnings (loss) per common share $ (0.05 ) $ (2.77 ) Diluted Earnings (Loss) per Common Share Shares used in diluted earnings per common share computations 61,543 61,606 Diluted earnings (loss) per common share Continuing operations $ (0.07 ) $ (2.80 ) Discontinued operations 0.02 0.03 Diluted earnings (loss) per common share $ (0.05 ) $ (2.77 ) Computation of Shares Used in Earnings (Loss) Per Common Share Weighted-average common shares outstanding 61,543 61,606 Weighted-average common equivalent shares-dilutive effect of stock options and awards — — Shares used in diluted earnings (loss) per common share computations 61,543 61,606 4.1 million and 4.5 million of anti-dilutive market price options have been excluded from the calculation of shares used in the diluted EPS calculation for the three months ended September 30, 2016 and 2015 , respectively. 1.3 million and 0.8 million anti-dilutive unvested shares were excluded from the calculation of shares used in the diluted EPS calculation for the three months ended September 30, 2016 and 2015 , respectively. . Nine Months Ended September 30, In thousands, except per share amounts 2016 2015 Net loss Loss from continuing operations $ (16,886 ) $ (179,951 ) Income from discontinued operations 3,980 6,478 Net loss $ (12,906 ) $ (173,473 ) Basic Earnings (Loss) per Common Share Weighted-average common shares outstanding used in earnings (loss) per share computations 61,445 61,773 Basic earnings (loss) per common share Continuing operations $ (0.27 ) $ (2.91 ) Discontinued operations 0.06 0.10 Basic earnings (loss) per common share $ (0.21 ) $ (2.81 ) Diluted Earnings (Loss) per Common Share Shares used in diluted earnings per common share computations 61,445 61,773 Diluted earnings (loss) per common share Continuing operations $ (0.27 ) $ (2.91 ) Discontinued operations 0.06 0.10 Diluted earnings (loss) per common share $ (0.21 ) $ (2.81 ) Computation of Shares Used in Earnings (Loss) Per Common Share Weighted-average common shares outstanding 61,445 61,773 Weighted-average common equivalent shares-dilutive effect of stock options and awards — — Shares used in diluted earnings (loss) per common share computations 61,445 61,773 4.2 million and 4.5 million of anti-dilutive market price options have been excluded from the calculation of shares used in the diluted EPS calculation for the nine months ended September 30, 2016 and 2015 , respectively. 1.1 million and 0.8 million anti-dilutive unvested shares were excluded from the calculation of shares used in the diluted EPS calculation for the nine months ended September 30, 2016 and 2015 , respectively.

Comprehensive Income

Comprehensive Income	9 Months Ended
	Sep. 30, 2016
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Comprehensive Income	Comprehensive Income Comprehensive income for a period encompasses net income (loss) and all other changes in equity other than from transactions with our stockholders. Our comprehensive income (loss) was as follows: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2016 2015 2016 2015 Net loss $ (3,041 ) $ (170,914 ) $ (12,906 ) $ (173,473 ) Other comprehensive income (loss): Adjustment to pension liability 596 1,557 2,063 4,459 Tax expense (238 ) (623 ) (825 ) (1,784 ) Adjustment to pension liability, net of tax 358 934 1,238 2,675 Foreign currency translation adjustment (437 ) (1,077 ) (1,856 ) (1,178 ) Total other comprehensive loss (79 ) (143 ) (618 ) 1,497 Total comprehensive loss $ (3,120 ) $ (171,057 ) $ (13,524 ) $ (171,976 ) Changes in accumulated other comprehensive loss by component are as follows: In thousands Defined Benefit Foreign Currency Items Total Balance at December 31, 2015 $ (43,915 ) $ 355 $ (43,560 ) Other comprehensive income (loss), net of tax, before reclassifications — (1,856 ) (1,856 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax 1,238 — 1,238 Net current period other comprehensive income (loss), net of tax 1,238 (1,856 ) (618 ) Balance at September 30, 2016 $ (42,677 ) $ (1,501 ) $ (44,178 ) In thousands Defined Benefit Foreign Currency Items Total Balance at December 31, 2014 $ (49,560 ) $ 2,331 $ (47,229 ) Other comprehensive income (loss), net of tax, before reclassifications — (1,178 ) (1,178 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax 2,675 — 2,675 Net current period other comprehensive income (loss), net of tax 2,675 (1,178 ) 1,497 Balance at September 30, 2015 $ (46,885 ) $ 1,153 $ (45,732 ) Reclassification amounts related to the defined pension plans are included in the computation of net periodic pension benefit cost (see Note G , Components of Net Periodic Pension Benefit Cost ).

Litigation Contingencies

Litigation Contingencies	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Litigation Contingencies	Litigation Contingencies In the normal course of our business, we are obligated under some agreements to indemnify our clients as a result of claims that we infringe on the proprietary rights of third parties. The terms and duration of these commitments vary and, in some cases, may be indefinite, and certain of these commitments do not limit the maximum amount of future payments we could become obligated to make thereunder; accordingly, our actual aggregate maximum exposure related to these types of commitments cannot be reasonably estimated. Historically, we have not been obligated to make significant payments for obligations of this nature, and no liabilities have been recorded for these obligations in our financial statements. We are also currently subject to various other legal proceedings in the course of conducting our businesses and, from time to time, we may become involved in additional claims and lawsuits incidental to our businesses. In the opinion of management, after consultation with counsel, none of these matters is currently considered to be reasonably possible of resulting in a material adverse effect on our consolidated financial position or results of operations. Nevertheless, we cannot predict the impact of future developments affecting our pending or future claims and lawsuits and any resolution of a claim or lawsuit within a particular fiscal quarter may adversely impact our results of operations for that quarter. We expense legal costs as incurred, and all recorded legal liabilities are adjusted as required as better information becomes available to us. The factors we consider when recording an accrual for contingencies include, among others: (i) the opinions and views of our legal counsel; (ii) our previous experience; and (iii) the decision of our management as to how we intend to respond to the complaints.

Acquisition and Disposition

Acquisition and Disposition	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Acquisition and Disposition	Acquisition and Disposition On March 4, 2016, we completed the acquisition of Aleutian Consulting, which now operates as Harte Hanks Consulting. The results of Harte Hanks Consulting Operations have been included in our financial statements since that date and are reported in continuing operations. The purchase price was $3.5 million in cash. The fair value of the identified tangible assets residual purchase price methodology used in the calculation to determine goodwill allocation relied on management's assumptions. These assumptions, which are significant to the calculated fair values, are considered Level 3 inputs under the fair value hierarchy established by ASC 820, as they are unobservable. On March 16, 2015, we completed the acquisition of 3Q Digital. The results of 3Q Digital’s operations have been included in our consolidated financial statements since that date and are reported in continuing operations. The initial purchase price was $30.2 million in cash. In addition, the purchase agreement includes a contingent consideration arrangement that requires us to pay the former owners of 3Q Digital an additional cash payment depending on achievement of certain revenue growth goals. The potential undiscounted amount of all future payments that could be required to be paid under the contingent consideration arrangement is between $0 and $35.0 million in cash in 2018. The intangible assets include customer relationships, trade names, and non-compete agreements. The following table summarizes the consideration paid and the amounts of estimated fair value of the assets acquired and liabilities assumed at the acquisition date: In thousands Cash consideration per purchase agreement $ 30,245 Estimated fair value of contingent consideration 17,940 Fair value of total consideration $ 48,185 In thousands Recognized amounts of tangible assets and liabilities: Current assets $ 4,135 Property and equipment 164 Other assets 389 Current liabilities (822 ) Total tangible assets and liabilities: 3,866 Identifiable intangible assets 4,773 Goodwill (including deferred tax adjustment of $2,298) 41,845 Total $ 50,484 The fair value of the tangible net assets, identifiable intangible assets, and goodwill recognized on acquisition is $48.2 million . The acquired intangible assets, which are being amortized, are as follows: customer relationships of $4.3 million (amortized over seven years), trade names and trademarks of $0.3 million (amortized over two years) and non-compete agreements of $0.2 million (amortized over three years). In accordance with ASC 805-30-35, Business Combinations, Goodwill or gain from bargain purchase, including consideration transferred , we consider re-measurement of the contingent consideration at each reporting date until the contingency is resolved, with the changes in fair value recognized in earnings. We determined that a re-measurement was appropriate as of the end of the first quarter of 2016. As such, we determined that the contingent consideration fair value had decreased slightly, and recorded a $0.2 million adjustment to the present value of the liability during the first quarter of 2016. No additional adjustment was required during the three months ended September 30, 2016 . Significant assumptions were used in the fair value calculation of the contingent consideration, including (i) discount rate, (ii) weighted-average cost of capital, (iii) risk premium, (iv) projected revenue, and (v) tax rate. These assumptions are considered Level 3 inputs under the fair value hierarchy established by FASB ASC 820, Fair Value Measurements and Disclosures. A reconciliation of the beginning and ending accrued balances of the contingent consideration from the acquisition date to the period ended September 30, 2016 follows: (in thousands) Fair Value Contingent consideration at acquisition date $ 17,940 Accretion of interest 4,067 Adjustment to fair value (247 ) Accrued earnout liability as of September 30, 2016 $ 21,760 The purchase price has been allocated based on the estimated fair values of assets described above and are subject to achievement of revenue goals. On April 14, 2015, Harte Hanks sold its B2B research business. The B2B research business represented less than 5% of our total 2014 revenues. The related asset group does not meet the criteria to be classified as a component of an entity.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations On June 7, 2016, we announced that our Board of Directors had approved the exploration of strategic alternatives for our Trillium Software business. The decision was largely based on the prioritization of investments in support of optimizing our clients' customer journey across an omni-channel delivery platform, and the determination that the Trillium Software business is likely to be a better strategic fit and more valuable asset to other parties. We believe that a sale of Trillium Software will allow us to better focus on our core Customer Interaction businesses and moving towards growth. Following the announcement, we began to actively market Trillium Software and expect to sell the business within one year. A divestiture of the historical reporting segment will have a major effect on our operations and financial results. In accordance with ASC 205, Discontinued Operations (as updated by ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity ) we recognized that we had met the criteria to classify Trillium Software as held for sale. As such, we have reclassified the financial results of Trillium Software as discontinued operations on the Consolidated Statements of Comprehensive Loss for all periods presented. In addition, assets and liabilities of the Trillium Software reporting unit are presented as held for sale on the Consolidated Balance Sheets and its cash flows are presented as discontinued operations on the Consolidated Statements of Cash Flows. The assets and liabilities held for sale at September 30, 2016 and December 31, 2015 were are follows: September 30, December 31, In thousands 2016 2015 ASSETS Current assets Cash and cash equivalents $ 1,333 $ 1,049 Accounts receivable, net 9,517 11,397 Prepaid expenses 1,883 1,640 Property, plant and equipment, net 6,564 5,777 Goodwill 149,273 149,273 Other current assets 452 265 Total current assets held for sale $ 169,022 $ 169,401 LIABILITIES Current liabilities Accounts payable $ 1,460 $ 1,774 Accrued payroll and related expenses 779 924 Deferred revenue and customer advances 19,658 21,186 Other current liabilities 949 978 Total current liabilities held for sale $ 22,846 $ 24,862 The financial results of discontinued operations for the three and nine months ended September 30, 2016 and 2015 were as follows: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2016 2015 2016 2015 Revenue $ 11,683 $ 13,184 $ 35,554 $ 38,212 Labor 4,413 5,678 14,916 16,194 Production and distribution 171 477 583 1,061 Advertising, selling, general and administrative 2,535 2,398 8,299 7,123 Depreciation and software amortization 576 428 1,677 1,341 Interest expense, net 1,784 — 3,870 — Other, net 587 1,616 765 2,454 Income from discontinued operations before income taxes 1,617 2,587 5,444 10,039 Income tax expense 373 645 1,464 3,561 Net income from discontinued operations $ 1,244 $ 1,942 $ 3,980 $ 6,478

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation	Consolidation The accompanying unaudited Condensed Consolidated Financial Statements include the accounts of Harte Hanks, Inc. and subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. As used in this report, the terms “Harte Hanks,” “the company,” “we,” “us,” or “our” may refer to Harte Hanks, Inc., one or more of its consolidated subsidiaries, or all of them taken as a whole.
Interim Financial Information	Interim Financial Information The financial statements 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 Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2016 are not necessarily indicative of the results that may be expected for the year ending December 31, 2016 . The information included in this Form 10-Q should be read in conjunction with Management’s Discussion and Analysis of Financial Condition and Results of Operations and the consolidated financial statements and notes thereto included in our annual report on Form 10-K for the year ended December 31, 2015 .
Discontinued Operations	Discontinued Operations As discussed in Note M , Discontinued Operations , t he operating results of our Trillium Software ("Trillium") reporting unit are classified as held for sale and reported as discontinued operations for all periods presented in the Condensed Consolidated Financial Statements. Unless otherwise stated, amounts related to the Trillium Software operations are excluded from the Notes to Condensed Consolidated Financial Statements for all periods presented. Results of the remaining Harte Hanks business are reported as continuing operations. In the event of a disposal of Trillium, debt under the Secured Credit Facilities is required to be repaid. In accordance with the provisions of ASC 205-20-45-6, Allocation of Interest to Discontinued Operations , we have reclassified interest expense for the Secured Credit Facilities to discontinued operations for all periods presented in the Condensed Consolidated Financial
Reclassifications	Reclassifications Certain amounts in the financial statements from the prior years have been reclassified to conform to the current year's presentation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results and outcomes could differ from those estimates and assumptions. On an ongoing basis, management reviews its estimates based on currently available information. Changes in facts and circumstances could result in revised estimates and assumptions.
Operating Expense Presentation in Consolidated Statements of Comprehensive Income (Loss)	Operating Expense Presentation in Consolidated Statements of Comprehensive Loss “Labor” in the Consolidated Statements of Comprehensive Loss includes all employee payroll and benefits, including stock-based compensation, along with temporary labor costs. “Production and distribution” and “Advertising, selling, general and administrative” do not include labor, depreciation, or amortization.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments , which provides clarified guidance on the classification of certain cash receipts and payments in the statement of cash flows. This ASU is effective for annual periods beginning after December 15, 2018 and for interim periods for fiscal years beginning after December 15, 2019. This change is required to be applied using a retrospective transition method to each period presented. Early adoption is permitted. We are evaluating the effect that this will have on our consolidated financial statements and related disclosures. In March 2016, the FASB issued ASU 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-based Payment Accounting, which requires entities with share-based payment awards to recognize all related excess tax benefits and tax deficiencies as income tax expenses or benefit in the income statement. This ASU is effective for interim and annual periods beginning after December 15, 2016. This change is required to be applied using a prospective transition method as of the beginning of the fiscal year that includes that period. Early adoption is permitted. We are evaluating the effect that this will have on our consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU 2016-02, Leases , which requires all operating leases to be recorded on the balance sheet. The lessee will record a liability for its lease obligations (initially measured at the present value of the future lease payments not yet paid over the lease term, and an asset for its right to use the underlying asset equal to the lease liability, adjusted for lease payments made at or before lease commencement). This ASU is effective for interim and annual periods beginning after December 15, 2018. This change is required to be applied using a modified retrospective approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. Full retrospective application is prohibited. Early adoption is permitted. We are evaluating the effect that this will have on our consolidated financial statements and related disclosures. In April 2015, the FASB issued ASU 2015-05, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement , which provides explicit guidance to help companies evaluate the accounting for fees paid by a customer in a cloud computing arrangement. This ASU is effective for interim and annual periods beginning after December 15, 2015. The adoption of this ASU did not have an impact on our consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs , which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The ASU is effective for annual periods beginning after December 15, 2015, and interim periods within those annual periods. This change is required to be applied on retrospective basis, wherein the balance sheet of each individual period presented should be to reflect the period-specific effects of applying the new guidance. As a result, in conjunction with the closing of the 2016 Term Facility and 2016 Revolving Credit Facility, we recorded $2.2 million in unamortized debt discount and debt issuance costs as a reduction of the total debt balance. We also reclassified $0.2 million in unamortized debt issuance costs as a reduction of the debt balance as of December 31, 2015 that were previously included in Other Assets (see Note E , Long-Term Debt ). In January 2015, the FASB issued ASU 2015-01, Income Statement - Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items , which eliminates the concept of extraordinary items from U.S. GAAP as part of its simplification initiative. The ASU does not affect disclosure guidance for events or transactions that are unusual in nature or infrequent in their occurrence. The ASU is effective for interim and annual periods in fiscal years beginning after December 15, 2015. The ASU allows prospective or retrospective application. Early adoption is permitted if applied from the beginning of the fiscal year of adoption. The adoption of this ASU did not have a material impact on our consolidated financial statements; however, future impact on the company will be dependent on any transaction or event that is within the scope of the new guidance. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers , which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The ASU will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The standard permits the use of either the retrospective or cumulative effect transition method. On July 9, 2015, the FASB decided to delay the effective date of the new revenue standard by one year. The new effective date is for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted beginning January 1, 2017 (original effective date of the ASU). We are evaluating the effect that ASU 2014-09 and the related clarifying updates will have on our consolidated financial statements and related disclosures. We have not yet selected a transition method nor have we determined the effect of the standard on our ongoing financial reporting.

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	The changes in the carrying amount of goodwill are as follows: In thousands Total Balance at December 31, 2015 $ 218,972 Additions to goodwill 3,480 Transfers to current assets held for sale (149,273 ) Balance at September 30, 2016 $ 73,179

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Schedule of long-term debt obligations	Our long-term debt obligations were as follows: In thousands September 30, December 31, 2016 Revolving Credit Facility, various interest rates based on the Base rate, due March 10, 2021 ($7.9 million capacity and effective rate of 6.00% at September 30, 2016) $ 19,929 N/A 2016 Term Loan Facility, various interest rates based on the Base rate plus the applicable margin (effective rate of 10.72% at September 30, 2016), due March 10, 2021 43,125 N/A 2013 Revolving Credit Facility ($60.6 million capacity), various interest rates based on the highest of (a) the Agent's prime rate, (b) the Federal Funds Rate plus 0.50% per annum, or (c) Eurodollar rate plus 1.00% per annum, plus a spread with is determined based on our total debt-to-EBITDA ratio then in effect, due August 16, 2016 (effective rate of 4.75% at December 31, 2015) N/A 13,000 2011 Term Loan Facility, various interest rates based on LIBOR (effective rate of 2.42% at December 31, 2015), due August 16, 2016 N/A 64,313 Less: unamortized discount and debt issuance costs (1,901 ) (208 ) Total debt 61,153 77,105 Less current maturities 61,153 3,000 Total long-term debt $ — $ 74,105
Schedule of carrying values and estimated fair values of outstanding debt	The carrying values and estimated fair values of our outstanding debt were as follows: September 30, 2016 December 31, 2015 In thousands Carrying Fair Value Carrying Fair Value Total debt $ 61,153 $ 61,153 $ 77,105 $ 77,105

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of stock options granted and weighted-average grant-date fair value	The following table summarizes all stock option activity for the nine months ended September 30, 2016 : Number of Weighted- Weighted Average Balance as of December 31, 2015 4,602,746 $ 8.74 Granted 150,371 2.61 Exercised — — Forfeited (342,533 ) 7.49 Vested options expired (366,947 ) 17.73 Balance as of September 30, 2016 4,043,637 7.80 5.67 Exercisable as of September 30, 2016 2,784,573 $ 9.45 3.73
Schedule of unvested shares granted and weighted-average grant-date fair value	The following table summarizes all unvested share activity for the nine months ended September 30, 2016 : Number of Weighted- Balance as of December 31, 2015 962,446 $ 6.57 Granted 741,954 2.63 Vested (355,061 ) 6.76 Forfeited (138,360 ) 7.67 Unvested shares outstanding at September 30, 2016 1,210,979 $ 3.97
Schedule of performance shares granted and weighted-average grant-date fair value	The following table summarizes all cash performance stock unit activity for the nine months ended September 30, 2016 : Number of Weighted- Balance as of December 31, 2015 — $ — Granted 512,127 2.69 Settled — — Forfeited — — Cash performance stock units outstanding at September 30, 2016 512,127 $ 2.69 The following table summarizes all performance stock unit activity for the nine months ended September 30, 2016 : Number of Weighted-Average Grant-Date Fair Value Balance as of December 31, 2015 701,384 $ 4.51 Granted 473,000 1.90 Settled — — Forfeited (197,647 ) 6.88 Performance stock units outstanding at September 30, 2016 976,737 $ 2.76
Schedule of phantom shares granted and weighted-average grant-date fair value	The following table summarizes all phantom stock activity for the nine months ended September 30, 2016 : Number of Weighted- Balance as of December 31, 2015 — $ — Granted 781,645 2.69 Exercised — — Forfeited (57,617 ) 2.69 Phantom stock units outstanding at September 30, 2016 724,028 $ 2.69

Components of Net Periodic Be25

Components of Net Periodic Benefit Cost (Tables)	9 Months Ended
	Sep. 30, 2016
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Schedule of net pension cost of plans	Net pension cost for both plans included the following components: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2016 2015 2016 2015 Interest cost $ 1,950 $ 1,931 $ 5,851 $ 5,793 Expected return on plan assets (2,061 ) (2,159 ) (6,183 ) (6,478 ) Recognized actuarial loss 596 1,556 1,789 4,671 Net periodic benefit cost $ 485 $ 1,328 $ 1,457 $ 3,986

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Reconciliation of basic and diluted earnings per share	Reconciliations of basic and diluted EPS are as follows: Three Months Ended September 30, In thousands, except per share amounts 2016 2015 Net loss Loss from continuing operations $ (4,285 ) $ (172,856 ) Income from discontinued operations 1,244 1,942 Net loss $ (3,041 ) $ (170,914 ) Basic Earnings (Loss) per Common Share Weighted-average common shares outstanding used in earnings (loss) per share computations 61,543 61,606 Basic earnings (loss) per common share Continuing operations $ (0.07 ) $ (2.80 ) Discontinued operations 0.02 0.03 Basic earnings (loss) per common share $ (0.05 ) $ (2.77 ) Diluted Earnings (Loss) per Common Share Shares used in diluted earnings per common share computations 61,543 61,606 Diluted earnings (loss) per common share Continuing operations $ (0.07 ) $ (2.80 ) Discontinued operations 0.02 0.03 Diluted earnings (loss) per common share $ (0.05 ) $ (2.77 ) Computation of Shares Used in Earnings (Loss) Per Common Share Weighted-average common shares outstanding 61,543 61,606 Weighted-average common equivalent shares-dilutive effect of stock options and awards — — Shares used in diluted earnings (loss) per common share computations 61,543 61,606 4.1 million and 4.5 million of anti-dilutive market price options have been excluded from the calculation of shares used in the diluted EPS calculation for the three months ended September 30, 2016 and 2015 , respectively. 1.3 million and 0.8 million anti-dilutive unvested shares were excluded from the calculation of shares used in the diluted EPS calculation for the three months ended September 30, 2016 and 2015 , respectively. . Nine Months Ended September 30, In thousands, except per share amounts 2016 2015 Net loss Loss from continuing operations $ (16,886 ) $ (179,951 ) Income from discontinued operations 3,980 6,478 Net loss $ (12,906 ) $ (173,473 ) Basic Earnings (Loss) per Common Share Weighted-average common shares outstanding used in earnings (loss) per share computations 61,445 61,773 Basic earnings (loss) per common share Continuing operations $ (0.27 ) $ (2.91 ) Discontinued operations 0.06 0.10 Basic earnings (loss) per common share $ (0.21 ) $ (2.81 ) Diluted Earnings (Loss) per Common Share Shares used in diluted earnings per common share computations 61,445 61,773 Diluted earnings (loss) per common share Continuing operations $ (0.27 ) $ (2.91 ) Discontinued operations 0.06 0.10 Diluted earnings (loss) per common share $ (0.21 ) $ (2.81 ) Computation of Shares Used in Earnings (Loss) Per Common Share Weighted-average common shares outstanding 61,445 61,773 Weighted-average common equivalent shares-dilutive effect of stock options and awards — — Shares used in diluted earnings (loss) per common share computations 61,445 61,773

Comprehensive Income (Tables)

Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2016
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Schedule of comprehensive income	Our comprehensive income (loss) was as follows: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2016 2015 2016 2015 Net loss $ (3,041 ) $ (170,914 ) $ (12,906 ) $ (173,473 ) Other comprehensive income (loss): Adjustment to pension liability 596 1,557 2,063 4,459 Tax expense (238 ) (623 ) (825 ) (1,784 ) Adjustment to pension liability, net of tax 358 934 1,238 2,675 Foreign currency translation adjustment (437 ) (1,077 ) (1,856 ) (1,178 ) Total other comprehensive loss (79 ) (143 ) (618 ) 1,497 Total comprehensive loss $ (3,120 ) $ (171,057 ) $ (13,524 ) $ (171,976 )
Schedule of changes in accumulated other comprehensive income	Changes in accumulated other comprehensive loss by component are as follows: In thousands Defined Benefit Foreign Currency Items Total Balance at December 31, 2015 $ (43,915 ) $ 355 $ (43,560 ) Other comprehensive income (loss), net of tax, before reclassifications — (1,856 ) (1,856 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax 1,238 — 1,238 Net current period other comprehensive income (loss), net of tax 1,238 (1,856 ) (618 ) Balance at September 30, 2016 $ (42,677 ) $ (1,501 ) $ (44,178 ) In thousands Defined Benefit Foreign Currency Items Total Balance at December 31, 2014 $ (49,560 ) $ 2,331 $ (47,229 ) Other comprehensive income (loss), net of tax, before reclassifications — (1,178 ) (1,178 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax 2,675 — 2,675 Net current period other comprehensive income (loss), net of tax 2,675 (1,178 ) 1,497 Balance at September 30, 2015 $ (46,885 ) $ 1,153 $ (45,732 )

Acquisition and Disposition (Ta

Acquisition and Disposition (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Schedule of estimated fair value of the assets acquired	The following table summarizes the consideration paid and the amounts of estimated fair value of the assets acquired and liabilities assumed at the acquisition date: In thousands Cash consideration per purchase agreement $ 30,245 Estimated fair value of contingent consideration 17,940 Fair value of total consideration $ 48,185 In thousands Recognized amounts of tangible assets and liabilities: Current assets $ 4,135 Property and equipment 164 Other assets 389 Current liabilities (822 ) Total tangible assets and liabilities: 3,866 Identifiable intangible assets 4,773 Goodwill (including deferred tax adjustment of $2,298) 41,845 Total $ 50,484
Schedule of reconciliation of beginning and ending balances of contingent earnout consideration	A reconciliation of the beginning and ending accrued balances of the contingent consideration from the acquisition date to the period ended September 30, 2016 follows: (in thousands) Fair Value Contingent consideration at acquisition date $ 17,940 Accretion of interest 4,067 Adjustment to fair value (247 ) Accrued earnout liability as of September 30, 2016 $ 21,760

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Schedule of discontinued operations	The assets and liabilities held for sale at September 30, 2016 and December 31, 2015 were are follows: September 30, December 31, In thousands 2016 2015 ASSETS Current assets Cash and cash equivalents $ 1,333 $ 1,049 Accounts receivable, net 9,517 11,397 Prepaid expenses 1,883 1,640 Property, plant and equipment, net 6,564 5,777 Goodwill 149,273 149,273 Other current assets 452 265 Total current assets held for sale $ 169,022 $ 169,401 LIABILITIES Current liabilities Accounts payable $ 1,460 $ 1,774 Accrued payroll and related expenses 779 924 Deferred revenue and customer advances 19,658 21,186 Other current liabilities 949 978 Total current liabilities held for sale $ 22,846 $ 24,862 The financial results of discontinued operations for the three and nine months ended September 30, 2016 and 2015 were as follows: Three Months Ended September 30, Nine Months Ended September 30, In thousands 2016 2015 2016 2015 Revenue $ 11,683 $ 13,184 $ 35,554 $ 38,212 Labor 4,413 5,678 14,916 16,194 Production and distribution 171 477 583 1,061 Advertising, selling, general and administrative 2,535 2,398 8,299 7,123 Depreciation and software amortization 576 428 1,677 1,341 Interest expense, net 1,784 — 3,870 — Other, net 587 1,616 765 2,454 Income from discontinued operations before income taxes 1,617 2,587 5,444 10,039 Income tax expense 373 645 1,464 3,561 Net income from discontinued operations $ 1,244 $ 1,942 $ 3,980 $ 6,478

Recent Accounting Pronounceme30

Recent Accounting Pronouncements (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Debt issuance costs	$ 2.2
Other Assets | Accounting Standards Update 2015-03
Debt Instrument [Line Items]
Debt issuance costs		$ (0.2)
Long-term Debt | Accounting Standards Update 2015-03
Debt Instrument [Line Items]
Debt issuance costs		$ 0.2

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	Mar. 16, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Mar. 04, 2016	Dec. 31, 2015
Goodwill [Line Items]
Goodwill		$ 73,179		$ 73,179			$ 69,699
Impairment of goodwill		$ 0	$ 209,938	$ 0	$ 209,938
Aleutian Consulting Inc
Goodwill [Line Items]
Goodwill						$ 3,500
3Q Digital Inc
Goodwill [Line Items]
Goodwill	$ 41,845
Period for achievement for revenue performance goals	3 years
Customer Interaction [Member]
Goodwill [Line Items]
Impairment of goodwill			209,938		209,900
Income tax benefit, goodwill impairment			36,814		$ 36,800
Net income impact			$ 173,124

Goodwill - (Details 2)

Goodwill - (Details 2) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Goodwill [Roll Forward]
Balance at December 31, 2015	$ 218,972
Additions to goodwill	3,480
Transfers to current assets held for sale	(149,273)
Goodwill at September 30, 2016	$ 73,179

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2016	Mar. 10, 2016
Debt Instrument [Line Items]
Less: unamortized discount and debt issuance costs	$ (208,000)	$ (1,901,000)
Total debt	77,105,000	61,153,000
Current maturities of long-term debt	3,000,000	61,153,000
Long-term debt	74,105,000	0
2016 Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt gross		$ 19,929,000
Effective rate of interest (as a percent)		6.00%
2016 Term Loan
Debt Instrument [Line Items]
Long-term debt gross		$ 43,125,000
Total debt			$ 45,000,000
Effective rate of interest (as a percent)		10.72%
2013 Revolving Credit Facility, due August 16, 2016
Debt Instrument [Line Items]
Long-term debt gross	$ 13,000,000
Effective rate of interest (as a percent)	4.75%
Borrowing capacity	$ 60,600,000
2013 Revolving Credit Facility, due August 16, 2016 | Federal Funds Rate
Debt Instrument [Line Items]
Rate spread on variable rate	0.50%
2013 Revolving Credit Facility, due August 16, 2016 | Eurodollar
Debt Instrument [Line Items]
Rate spread on variable rate	1.00%
2011 Term Loan Facility, due August 16, 2016
Debt Instrument [Line Items]
Long-term debt gross	$ 64,313,000
Effective rate of interest (as a percent)	2.42%

Long-Term Debt (Details 2)

Long-Term Debt (Details 2) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Carrying Value
Carrying values and estimated fair values of outstanding debt
Total debt	$ 61,153	$ 77,105
Significant Other Observable Inputs (Level 2) | Fair Value
Carrying values and estimated fair values of outstanding debt
Total debt	$ 61,153	$ 77,105

Long-Term Debt (Details 3)

Long-Term Debt (Details 3)	Sep. 30, 2016USD ($)	Aug. 05, 2016USD ($)	Mar. 10, 2016USD ($)	Sep. 30, 2016USD ($)	Apr. 30, 2016	Dec. 31, 2015USD ($)
Line of Credit Facility [Line Items]
Secured Credit Facilities	$ 61,153,000			$ 61,153,000		$ 77,105,000
2016 Revolving Credit Facility
Line of Credit Facility [Line Items]
Long-term line of credit			$ 65,000,000
Percentage of eligible trade A/R			85.00%
Percentage of eligible A/R additional borrowing amount			$ 15,000,000
Percentage of eligible unbilled A/R			85.00%
Prepayment premium, year one			3.00%
Prepayment premium, year two			2.00%
Prepayment premium, year three			1.00%
2016 Revolving Credit Facility | Debt Covenant, Time Period One
Line of Credit Facility [Line Items]
Required leverage ratio			2.25
2016 Revolving Credit Facility | Minimum
Line of Credit Facility [Line Items]
Unused capacity commitment fee percentage			0.25%
2016 Revolving Credit Facility | Minimum | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Variable basis spread on variable rate			2.00%
2016 Revolving Credit Facility | Minimum | Base Rate
Line of Credit Facility [Line Items]
Variable basis spread on variable rate			1.00%
2016 Revolving Credit Facility | Maximum
Line of Credit Facility [Line Items]
Unused capacity commitment fee percentage			0.375%
2016 Revolving Credit Facility | Maximum | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Variable basis spread on variable rate			2.50%
2016 Revolving Credit Facility | Maximum | Base Rate
Line of Credit Facility [Line Items]
Variable basis spread on variable rate			1.50%
2016 Term Loan
Line of Credit Facility [Line Items]
Secured Credit Facilities			$ 45,000,000
Principle repayment percentage			0.83%
Leverage ratio, current year			2
Leverage ratio, subsequent years			1.75
Mandatory prepayment percentage of excess cash flows			50.00%
Maximum percentage of the revolving credit facility			13.50%
Voluntary prepayment maximum amount			$ 14,900,000
Excess cash flow payment, minimum percentage of the maximum amounts of the revolving credit facility			10.00%
Excess cash flow payments maximum amount			$ 11,000,000
Increase in interest rates		1.00%		1.00%
2016 Term Loan | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Rate spread on variable rate				7.22%
2016 Term Loan | Base Rate
Line of Credit Facility [Line Items]
Rate spread on variable rate				6.22%
Secured Credit Facilities
Line of Credit Facility [Line Items]
Minimum adjusted EBITDA, monthly increase		$ 500,000
Minimum adjusted EBITDA, maximum amount		$ 24,000,000
Minimum rolling four quarter revenue amount			35,000,000
Maximum capital expenditures			$ 14,000,000
Secured Credit Facilities | Debt Covenant, Time Period One
Line of Credit Facility [Line Items]
Minimum fixed charge coverage ratio			1
Leverage ratio	2.40				2.28
Required leverage ratio			2.25
Fixed charge coverage ratio	0.6				0.9
Secured Credit Facilities | Debt Covenant, Time Period Two
Line of Credit Facility [Line Items]
Minimum fixed charge coverage ratio			1.1
Required leverage ratio			2
Secured Credit Facilities | Federal Funds Rate
Line of Credit Facility [Line Items]
Rate spread on variable rate			0.50%
Secured Credit Facilities | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Rate spread on variable rate			1.00%
Secured Credit Facilities | Minimum
Line of Credit Facility [Line Items]
Minimum subsequent rolling four quarter revenue amount			$ 35,200,000
Secured Credit Facilities | Maximum
Line of Credit Facility [Line Items]
Minimum subsequent rolling four quarter revenue amount			$ 42,800,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 2,373	$ 5,130
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding, beginning of period (in shares)	4,602,746
Granted (in shares)	150,371
Exercised (in shares)	0
Forfeited (in shares)	(342,533)
Vested options expired (in shares)	(366,947)
Options outstanding, end of period (in shares)	4,043,637
Excisable (in shares)	2,784,573
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options outstanding, end of period (in dollars per share)	$ 8.74
Granted (in dollars per share)	2.61
Exercised (in dollars per share)	0
Forfeited (in dollars per share)	7.49
Vested options expired (in dollars per share)	17.73
Options outstanding, beginning of period (in dollars per share)	7.80
Exercisable (in dollars per share)	$ 9.45
Options outstanding, weighted-average remaining contractual term	5 years 8 months 1 day
Exercisable, weighted-average remaining contractual term	3 years 8 months 23 days
Unrecognized compensation costs, unvested stock options	$ 1,800
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Unrecognized compensation costs, unvested stock option recognition period	2 years 5 months 12 days
Stock Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Unrecognized compensation costs, unvested stock option recognition period	1 year 11 months 1 day
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Shares outstanding, beginning of period (in shares)	962,446
Granted (in shares)	741,954
Vested (in shares)	(355,061)
Forfeited (in shares)	(138,360)
Shares outstanding, end of period (in shares)	1,210,979
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Shares outstanding, beginning of period (in dollars per shares)	$ 6.57
Granted (in dollars per shares)	2.63
Vested (in dollars per shares)	6.76
Forfeited (in dollars per shares)	7.67
Shares outstanding, end of period (in dollars per shares)	$ 3.97
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Unrecognized compensation costs	$ 4,100
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Unrecognized compensation costs, unvested stock option recognition period	2 years 4 months 28 days
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Shares outstanding, beginning of period (in shares)	701,384
Granted (in shares)	473,000
Vested (in shares)	0
Forfeited (in shares)	(197,647)
Shares outstanding, beginning of period (in shares)	976,737
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Shares outstanding, beginning of period (in dollars per share)	$ 2.76
Granted (in dollars per share)	1.90
Vested (in dollars per share)	0
Forfeited (in dollars per share)	6.88
Shares outstanding, beginning of period (in dollars per share)	$ 4.51
Unrecognized compensation costs	$ 1,500
Phantom Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Unrecognized compensation costs, unvested stock option recognition period	3 years 6 months 15 days
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Shares outstanding, beginning of period (in shares)	0
Granted (in shares)	781,645
Vested (in shares)	0
Forfeited (in shares)	(57,617)
Shares outstanding, beginning of period (in shares)	724,028
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Shares outstanding, beginning of period (in dollars per share)	$ 2.69
Granted (in dollars per share)	2.69
Vested (in dollars per share)	0
Forfeited (in dollars per share)	2.69
Shares outstanding, beginning of period (in dollars per share)	$ 0
Unrecognized compensation costs	$ 1,100
Cash Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Unrecognized compensation costs, unvested stock option recognition period	2 years 4 months 17 days
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding [Roll Forward]
Shares outstanding, beginning of period (in shares)	0
Granted (in shares)	512,127
Vested (in shares)	0
Forfeited (in shares)	0
Shares outstanding, beginning of period (in shares)	512,127
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Shares outstanding, beginning of period (in dollars per share)	$ 2.69
Granted (in dollars per share)	2.69
Vested (in dollars per share)	0
Forfeited (in dollars per share)	0
Shares outstanding, beginning of period (in dollars per share)	$ 0
Unrecognized compensation costs	$ 800
Minimum | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	0.00%
Minimum | Cash Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	0.00%
Maximum | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	100.00%
Maximum | Cash Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	100.00%
First anniversary, vesting percentage | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	25.00%
First anniversary, vesting percentage | Stock Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	33.33%
First anniversary, vesting percentage | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	33.33%
First anniversary, vesting percentage | Phantom Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	25.00%
Second anniversary, vesting percentage | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	25.00%
Second anniversary, vesting percentage | Stock Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	33.33%
Second anniversary, vesting percentage | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	33.33%
Second anniversary, vesting percentage | Phantom Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	25.00%
Third anniversary, vesting percentage | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	25.00%
Third anniversary, vesting percentage | Stock Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	33.33%
Third anniversary, vesting percentage | Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	33.33%
Third anniversary, vesting percentage | Phantom Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	25.00%
Fourth anniversary, vesting percentage | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	25.00%
Fourth anniversary, vesting percentage | Phantom Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Weighted Average Grant Date Fair Value [Abstract]
Vesting percentage	25.00%

Components of Net Periodic Be37

Components of Net Periodic Benefit Cost (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016
Defined Benefit Plan Disclosure
Contributions to qualified pension plan		$ 0
Restoration Pension Plan
Defined Benefit Plan Disclosure
Average future service period of active participants		9 years
Average future lifetime of all participants		24 years
Benefits paid	$ 400,000	$ 1,200,000

Components of Net Periodic Be38

Components of Net Periodic Benefit Cost (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net pension cost of plans
Interest cost	$ 1,950	$ 1,931	$ 5,851	$ 5,793
Expected return on plan assets	(2,061)	(2,159)	(6,183)	(6,478)
Recognized actuarial loss	596	1,556	1,789	4,671
Net periodic benefit cost	$ 485	$ 1,328	$ 1,457	$ 3,986

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Goodwill [Line Items]
Income tax benefit	$ 1,101	$ 35,886	$ 5,778	$ 37,862
Effective income tax rate (as a percent)	20.40%	17.20%	25.50%	17.40%
Statutory income tax rate (as a percent)	35.00%		35.00%
Impairment of goodwill	$ 0	$ 209,938	$ 0	$ 209,938
Goodwill Impairment Loss Effective Tax Benefit Rate			17.50%
Income tax interest or penalties accrued	$ 0		$ 0		$ 0
Customer Interaction [Member]
Goodwill [Line Items]
Impairment of goodwill		209,938		209,900
Income tax benefit, goodwill impairment		$ (36,814)		$ (36,800)

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net loss
Loss from continuing operations	$ (4,285)	$ (172,856)	$ (16,886)	$ (179,951)
Income from discontinued operations	1,244	1,942	3,980	6,478
Net loss	$ (3,041)	$ (170,914)	$ (12,906)	$ (173,473)
Basic Earnings (Loss) per Common Share
Weighted-average common shares outstanding (in shares)	61,543	61,606	61,445	61,773
Continuing operations (in dollars per share)	$ (0.07)	$ (2.80)	$ (0.27)	$ (2.91)
Discontinued operations (in dollars per share)	0.02	0.03	0.06	0.10
Basic earnings per common share (in dollars per share)	$ (0.05)	$ (2.77)	$ (0.21)	$ (2.81)
Diluted Earnings (Loss) per Common Share
Shares used in diluted earnings per share computations (in shares)	61,543	61,606	61,445	61,773
Shares used in diluted earnings per share computations (in shares)	61,543	61,606	61,445	61,773
Continuing operations (in dollars per share)	$ (0.07)	$ (2.80)	$ (0.27)	$ (2.91)
Discontinued operations (in dollars per share)	0.02	0.03	0.06	0.10
Diluted earnings per common share (in dollars per share)	$ (0.05)	$ (2.77)	$ (0.21)	$ (2.81)
Computation of Shares Used in Earnings (Loss) Per Common Share
Weighted-average common equivalent shares - dilutive effect of stock options and awards (in shares)	0	0	0	0

Earnings Per Share (Details 2)

Earnings Per Share (Details 2) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award
Weighted-average anti-dilutive shares have been excluded from the EPS calculations (in shares)	4.1	4.5	4.2	4.5
Unvested Shares
Share-based Compensation Arrangement by Share-based Payment Award
Weighted-average anti-dilutive shares have been excluded from the EPS calculations (in shares)	1.3	0.8	1.1	0.8

Comprehensive Income (Details)

Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Net income (loss)	$ (3,041)	$ (170,914)	$ (12,906)	$ (173,473)
Other comprehensive income (loss):
Adjustment to pension liability	596	1,557	2,063	4,459
Tax expense	(238)	(623)	(825)	(1,784)
Adjustment to pension liability, net of tax	358	934	1,238	2,675
Foreign currency translation adjustment	(437)	(1,077)	(1,856)	(1,178)
Total other comprehensive income (loss), net of tax	(79)	(143)	(618)	1,497
Comprehensive loss	(3,120)	(171,057)	(13,524)	(171,976)
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance			140,316	326,676
Other comprehensive income (loss), net of tax, before reclassifications			(1,856)	(1,178)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax			1,238	2,675
Total other comprehensive income (loss), net of tax	(79)	(143)	(618)	1,497
Balance	122,558	136,766	122,558	136,766
Defined Benefit Pension Items
Other comprehensive income (loss):
Total other comprehensive income (loss), net of tax			1,238	2,675
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance			(43,915)	(49,560)
Other comprehensive income (loss), net of tax, before reclassifications			0	0
Amounts reclassified from accumulated other comprehensive income (loss), net of tax			1,238	2,675
Total other comprehensive income (loss), net of tax			1,238	2,675
Balance	(42,677)	(46,885)	(42,677)	(46,885)
Foreign Currency Items
Other comprehensive income (loss):
Total other comprehensive income (loss), net of tax			(1,856)	(1,178)
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance			355	2,331
Other comprehensive income (loss), net of tax, before reclassifications			(1,856)	(1,178)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax			0	0
Total other comprehensive income (loss), net of tax			(1,856)	(1,178)
Balance	(1,501)	1,153	(1,501)	1,153
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance			(43,560)	(47,229)
Balance	$ (44,178)	$ (45,732)	$ (44,178)	$ (45,732)

Litigation Contingencies (Detai

Litigation Contingencies (Details)	Sep. 30, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
Litigation liability	$ 0

Acquisition and Disposition (De

Acquisition and Disposition (Details) - USD ($)	Mar. 04, 2016	Mar. 16, 2015	Sep. 30, 2016	Mar. 31, 2016	Dec. 31, 2014	Sep. 30, 2016	Dec. 31, 2015
Recognized amounts of tangible assets and liabilities:
Goodwill			$ 73,179,000			$ 73,179,000	$ 69,699,000
Aleutian Consulting Inc
Total consideration
Cash consideration per purchase agreement	$ 3,500,000
Recognized amounts of tangible assets and liabilities:
Goodwill	$ 3,500,000
3Q Digital Inc
Acquisition and Disposition
Estimate of potential undiscounted future contingent consideration payments, low end of range		$ 0
Estimate of potential undiscounted future contingent consideration payments, high end of range		35,000,000
Total consideration
Cash consideration per purchase agreement		30,245,000
Estimated fair value of contingent consideration		17,940,000
Fair value of total consideration		48,185,000
Recognized amounts of tangible assets and liabilities:
Current assets		4,135,000
Property and equipment		164,000
Other assets		389,000
Current liabilities		(822,000)
Total tangible assets and liabilities:		3,866,000
Identifiable intangible assets		4,773,000
Goodwill		41,845,000
Total		50,484,000
Deferred tax adjustment		2,298,000
Increase (decrease) in contingent consideration			0	$ (247,000)
3Q Digital Inc | Customer relationships
Recognized amounts of tangible assets and liabilities:
Identifiable intangible assets		$ 4,300,000
Amortization period		7 years
3Q Digital Inc | Tradenames and trademarks
Recognized amounts of tangible assets and liabilities:
Identifiable intangible assets		$ 300,000
Amortization period		2 years
3Q Digital Inc | Non-compete agreements
Recognized amounts of tangible assets and liabilities:
Identifiable intangible assets		$ 200,000
Amortization period		3 years
3Q Digital Inc | Level 3 | Contingent Consideration
Reconciliation of accrued earnout consideration
Accretion of interest						4,067,000
Adjustment to fair value						(247,000)
Contingent consideration		$ 17,940,000	$ 21,760,000			$ 21,760,000
B2B research business | Maximum
Sale of business
Percent of total Company revenue (less than)					5.00%

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current liabilities
Current liabilities held for sale	$ 22,846	$ 24,862
Trillium Software
Current assets
Cash and cash equivalents	1,333	1,049
Accounts receivable, net	9,517	11,397
Prepaid expenses	1,883	1,640
Property, plant and equipment, net	6,564	5,777
Goodwill	149,273	149,273
Other current assets	452	265
Total current assets held for sale	169,022	169,401
Current liabilities
Accounts payable	1,460	1,774
Accrued payroll and related expenses	779	924
Deferred revenue and customer advances	19,658	21,186
Other current liabilities	949	978
Current liabilities held for sale	$ 22,846	$ 24,862

Discontinued Operations (Deta46

Discontinued Operations (Details 2) - Trillium Software - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 11,683	$ 13,184	$ 35,554	$ 38,212
Labor	4,413	5,678	14,916	16,194
Production and distribution	171	477	583	1,061
General and administrative expense	2,535	2,398	8,299	7,123
Depreciation, software and intangible amortization	576	428	1,677	1,341
Interest expense, net	1,784	0	3,870	0
Other, net	587	1,616	765	2,454
Income from discontinued operations before income taxes	1,617	2,587	5,444	10,039
Income tax expense	373	645	1,464	3,561
Net income from discontinued operations	$ 1,244	$ 1,942	$ 3,980	$ 6,478